Value Added
About 30% of the state's revenues arethanks to the introduced value-added tax (VAT). This concept is inextricably linked with taxation. The added value is the basis for the formation of the budget, universal and absolutely objective. It practically does not affect the competitive sectors of the economy.
Under the definition of "value added" isunderstand all sorts of technological operations that give the product in the eyes of the consumer an additional cost. In other words, the buyer should want to buy the goods.
Often next to the notion of "added value"costs another - "wasteful." Waste is all the manipulations and results that can not benefit the buyer, so the latter does not want to buy the goods. This was once commented on by Fujiom Cho (the former head of the well-known Toyota corporation): "Waste is everything, except the minimum costs for components, material, technical equipment, workplace, working hours."
A reasonable increase in the value added is possible only if the cause of the waste of resources is eliminated.
At waste of money, it is clearly appropriate to abandontechnological operations, the result of which is not needed by the customer: defective products, unnecessary (or expensive) packaging, double cleaning, etc. This should be ruled out completely.
In wasteful concealment, it is more difficult to understand. Here, according to the client, technological processes generally do not (or should not have) additional value, which, despite its inappropriateness, is nevertheless created. A classic example: logistics of material flows, warehouse logistics, administrative processes. Such hidden costs need to be localized and optimized. Waste can be considered:
- overproduction (production is much more than necessary, part of it has to be sent for processing or disposed of);
- unnecessary maintenance (deficit or marriage of parts, lack of equipment, lack of information).
- unnecessary or unnecessary transport (loading, unloading, shifting, repacking, excess length of the route);
- product marriage (non-standardized production, malfunctions in established processes, obsolete equipment);
- excess stocks (unqualified planning, non-contacting flows from the warehouse and the warehouse);
- unnecessary movement (irrational organization, search for materials, disorganization of workers);
- Insufficient processes (low production capacity, shortage (or high cost) of equipment).
- lack of demand for the abilities of employees.
The analysis of waste should take into account the gross value added.
But the result does not appear, unless managementthe processes of combating the revealed waste will be supported. In addition, time and resources are needed for both planning and implementing the measures defined by management. It will be necessary to create a project team, consisting of employees of the problem department and specialized specialists. Further, the "narrow" production sites are identified. And only then the formed group develops a work plan to combat the identified shortcomings. Decisions are broken down at the stage (task packages), an action plan is drawn up, costs are estimated.
The next step is to monitor the progress of the project and calculate the savings. If the project is successful, you need to monitor the optimized processes.
The emphasis is on the common efforts of all participants in the process. Only then can it be about success, only then the added value will not only be justified, but also beneficial.
It is appropriate to pragmatic: it is worse to debate than to experiment.
Prevention of extravagance is impossible without the creation of the potential for thrift. This point is particularly important for small investments and for crises.
