%0 Journal Article
%T THE CONCEPTS OF REDUCING THE COST OF PRODUCING ENGINEERING PRODUCTS
%A E. Benin
%J Economics of Development
%D 2012
%I Kharkiv National University of Economics
%X The justification of reducing the cost of engineering products production based on the use of modern machine tools and instruments is analysed. A new theoretical approach to the determination of the cost of machine parts processing, considering interrelated major cost items: machine operator¡¯s wages and the cutting tool is offered. It is proved that with improvements in processing, the cost varies depending on the extreme, passing the minimum point. It is established theoretically and experimentally confirmed that at the point of processing expences on machine operator¡¯s wages are four times higher than the cost of the cutting tool. It is experimentally found that the share of the cutting tool in the total cost of machine operations is minimal and amounts to an average of 3 %. Therefore, the effect of mechanical processing is primarily due to the decrease of the cost associated with a wage of machine operator and determined performance requirements of processing (primary processing time of an item). This allows to significantly increase the cutting speed and hence productivity of the processing and reduce the costs for wages without noticeable increase in equipment expenditure. To implement this requirement it is necessary to use a more progressive, though costly, cutting tools with a wear-resistant coating, highly resistant and capable of repeated increase in cutting speed and productivity in modern high-speed processing machines such as "processing center" with computer numerical control.
%K prime cost of processing
%K machine-building products
%K head of expenditure
%K wages
%K the price of the tool
%U http://www.ed.ksue.edu.ua/ER/knt/ee124_64/e124ben.pdf