When concluding a general contract with the customer, the base price is determined, which is calculated according to the current price lists and can be applied if all the conditions of the Regulation are met, in particular when the plan for setting up the vessel for repair and all preparatory measures is fulfilled. If there are deviations from these conditions, a contract price should be established with a change in the base price. It is also necessary to stipulate the procedure for allocating currency to the plant if repairs entail an increase in the currency efficiency of the shipping company.
In our opinion, it is advisable to use aggregated (block) wholesale prices as base prices for serial vessels. Moreover, under the blocks are understood, for example, the hull, the main engine, pipelines, deck mechanisms, etc.
Each unit can have several categories of repair (4-5), taking into account its typical volume with related work. Such consolidated prices will fully reflect the socially necessary repair costs, significantly simplify the preparation of repair estimates and mutual settlements, and will stimulate the introduction of pre-repair defects and reduce repair time.
As noted above, such articles of the SRH production program as engineering, shipbuilding, today are often more profitable than ship repair. For example, at the largest plant in the industry - Illichivsk - the cost of one estimated hour in the NSO for ship repair in 1989 was 2.06 rubles, for shipbuilding - 3.19, for machine building - 3.6, for container production - 6.07 rub.
The question arises: why is one standard hour (estimated hour) of ship repair cheaper than, say, an hour of mechanical engineering? The cost of these types of products is mainly determined by three components: wages, materials and depreciation. Since materials are not included in the volume of production in NSOs, comparisons can only be made for two other expense items.
It is known that the qualifications of workers, and accordingly the tariff rates in ship repair, are not lower than in mechanical engineering. Consequently, the share of wages in the price of their products is approximately the same.
The situation is different with depreciation. If for the performance of ship repair work almost the entire complex of the plant’s funds is needed (berths, docks, main and auxiliary workshops, etc.), then for the production of engineering products they will need almost half as much.
However, the pricing methodology does not take this into account. When calculating the planned cost of engineering products on the salary tariff fund, the indirect costs of the plant in full are charged, as well as for ship repair. In addition, the planned savings (regulatory profit) are also different: for ship repair - 23%, for engineering - 34%.
We believe that the considerations expressed should be taken into account when recalculating list prices not only for engineering facilities, but also for shipbuilding, as well as for replacement parts. The first and the only 100% free live cam girl
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