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Chapter 1 Teaching Purpose of Basic Elements of Technical and Economic Analysis of Chemical Industry: Introduce the basic concepts and calculations of chemical engineering technical and economic analysis. time schedule: 3 hours of teaching focus: Concepts and Definitions: Economic benefits, technical and economic indicator system, investment, costs, expenses, taxes and profits. calculate: The content and calculation of various indicators such as investment, cost, profit, etc. teaching process: complex * Consolidation and homework requirements: See assignment section. Remark: Teaching postscript: Section 1 Economic Benefits 1. The Concept of Economic Benefits (1) Effect Effect is a useful result (or achievement) produced by behavior. Behavior: One refers to human behavior ； The second refers to some kind of force or factor. Different behaviors will produce different effects (that is, the nature and purpose of the practical activities are different, and the nature of the effects obtained are also different. For example, if you engage in political activities, you will achieve political results. ； engage in * * activity, you will get * * Effect ； Engaging in scientific and technological activities will achieve scientific and technological effects, etc.). To achieve certain results, investment is required, that is, a certain amount of labor (living or materialized labor) is consumed. Furthermore, there is a problem of more or less investment, that is, the problem of saving and waste, which is commonly referred to as the problem of economic effects. We use economic effects and economic benefits to evaluate the effects of economic activities. The core of economic activities is to improve economic efficiency or economic effects. There is no strict distinction between economic effects and economic benefits. Therefore, in technical economics, economic effects and economic benefits are regarded as equivalent concepts. Generally good (useful) economic effects are economic benefits. (2) Economic benefits/economic effects: The so-called economic benefit (effect) refers to the comparison between the labor results obtained in economic activities and the labor consumption. In other words, economic efficiency is the ratio of output to input in economic activities. Notice: 1． The fruits of labor must be effective fruits of labor or useful fruits of labor. The so-called "effective" or "useful" has two meanings:: First, the results that society needs are the results that can meet people's needs, that is, the marketable results of labor. If it is not marketable and is not the result of labor that society needs, the more it is produced, the greater the backlog will be and the waste will be greater, and the worse the economic benefits will be. The second is the fruits of labor with qualified quality, that is, finished products, not scrap or defective products. Otherwise, the more scrapped products there are, the greater the losses and waste, and the worse the economic benefits will be (lean production). 2． In technical and economic evaluation, the fruits of labor have many forms of expression. In addition to economic effects, we must also pay attention to aspects such as the ecological environment, national defense security, and spiritual civilization. Results of labor (use value): quantitative, qualitative ； Monetizable and non-monetizable. 3． Labor consumption refers to the sum of human, material and financial resources consumed in the production process, which includes materialized labor consumption and living labor consumption. Materialized labor consumption refers to production tools (such as factories, machinery and equipment, instruments and technical equipment, etc.) that are gradually consumed as labor materials, and raw materials, fuel, power and auxiliary materials that are consumed once as labor objects. In the production process, if some labor materials are not used, are eliminated due to technological progress, or their efficiency is reduced due to the influence of natural factors, it is ultimately a kind of consumption. Living labor consumption refers to the amount of labor consumed by people who have certain scientific knowledge and production experience and master certain production skills in the material production process. 4． The meaning of economic benefit must be the comparison of labor results and labor consumption. That is to say, when understanding and mastering the concept of economic benefits, we must comprehensively examine the results of labor obtained in conjunction with the amount of labor expended to obtain the results of labor. It is incorrect to only regard the size of the results of labor as the quality of economic benefits. It cannot reflect the quality of economic benefits. In the same way, it is wrong to only regard the amount of labor consumed as the quality of economic benefits. (Output value and profit) 5. Standards for measuring economic effects. Looking at the economic effects of the production field from the perspective of society as a whole, the value created in production activities must be greater than the value of labor invested (or maximized): (3) There are usually three types of expressions of economic benefits (effects): 1. Ratio notation Ratio notation is division notation, and its expression is: This is the most common relative quantity expression. Sometimes, it can also be expressed as the inverse indicator of the ratio notation as : The characteristic of the ratio method is that it can use dual measurement units, and the measurement units of labor results and labor consumption can be the same or different. There are usually four types of: 1． They are all measured in the form of value, that is, the double measurement unit of "value versus value", such as "yuan/yuan"” ； 2． Dual measurement units of "value versus physical object", such as "yuan/ton, yuan/meter', yuan/meter”’ ； 3． Double measurement units of "physical object to physical object", such as "pieces/working hours, grams/degree, kilograms/meters"” ； 4. Dual measurement units of "physical versus value", such as "ton/yuan, degree/yuan, meter/yuan". The use of double measurement units to express economic benefits is a significant feature that distinguishes technical and economic indicators from general economic indicators. 2. Difference representation This is a subtraction representation, and its expression is: This is a way to express economic benefits in absolute form, which is the difference between labor results and labor consumption. For example, profit (net income) = sales revenue - product sales cost. Obviously, this method of expression requires that labor results and labor consumption must be in the same measurement unit, that is, the same dimension. And it is often expressed in the form of value, such as yuan, ten thousand yuan, etc. Profit, or profit, is the most commonly used economic benefit indicator in differential expression. This economic benefit indicator is simple to calculate, and the concept is clear and intuitive. Therefore, it is the main economic benefit indicator for technical and economic analysis, evaluation and assessment. However, when using profit or profit indicators to compare and evaluate the economic benefits of technical solutions of different scales and different levels of technical equipment, it is not accurate enough, that is, it cannot accurately reflect the economic benefits of technical solutions of different scales and levels. Therefore, various relative quantity indicators such as profit margins or profitability ratios can be used. 3. Percent representation This is a percentage representation, and its expression is: Percentage expression is an economic benefit indicator expressed in the form of relative quantity. For example, cost profit margin, etc. The characteristic of this representation is that the dimensions of labor results and labor expenditure must be expressed in the form of value. Such as capital profit rate, investment profit rate, output value profit rate, sales profit rate, etc. are all commonly used economic benefit indicators expressed as percentages. 2. Evaluation principles of economic benefits: l Combination of technology, economy and policy (small-displacement vehicles) l Combination of macroeconomic benefits and microeconomic benefits (Three Gorges) l Combination of short-term economic benefits and long-term economic benefits (Wenzhou) l Combination of qualitative analysis and quantitative analysis. 3. Ways to Improve Economic Benefit From the concept of economic benefit and the expression of economic benefit, we can see that economic benefit is directly proportional to the labor results obtained from economic activities, that is, it changes positively, and it is inversely proportional to labor consumption, that is, it changes in the opposite direction. Therefore, the basic ways to improve economic efficiency include the following aspects:: 1. The results of labor increase while labor consumption remains unchanged, thereby improving economic efficiency. (Reasonable scheduling to improve equipment utilization) 2. The results of labor remain unchanged and labor consumption is reduced, thus improving economic benefits. (Energy saving and efficiency improvement) 3. Labor consumption has increased, and labor results have increased significantly, thereby improving economic benefits. (Three waste recycling) 4. The results of labor are reduced, and labor consumption is significantly reduced, thereby improving economic benefits. 5. Labor consumption is reduced and labor results are increased, thereby significantly improving economic benefits. (Device transformation, application of advanced technology) 4. Technical and economic indicator system (1) Technical and economic indicator system indicators: Generally refers to a quantitative concept, that is, using a certain quantitative concept to comprehensively reflect a certain aspect of social and economic phenomena. It can be an absolute number, a relative number, or an average number. ； Can be quantitative or qualitative. Indicator system: An economic effect indicator system composed of a set of independent, interrelated, and mutually restrictive indicators. Why establish an indicator system? Technological and economic problems are generally complex and comprehensive problems with multiple factors. Therefore, it is difficult to summarize the economic effects with a mathematical formula or a certain indicator. It is necessary to establish a set of index systems to measure and express the economic effects. Such a set of independent, interrelated, and mutually restrictive indicators constitutes a system, which is what we call an indicator system. For chemical projects, many indicators such as energy, environment, safety, policy, and efficiency need to be considered. The establishment of an economic effect evaluation index system can not only reflect the economic effects of various technical activities in a more specific and objective manner, provide a unified standard for economic effect evaluation, but also reveal the technical reasons and economic conditions for achieving economic effects. The composition of the technical and economic indicator system: The index system for evaluating economic benefits can be divided into two categories according to its application scope: financial evaluation technical and economic index system and national economic evaluation index system for the whole society. The former is used for technical and economic analysis of specific engineering projects, while the latter is mainly used for macro-optimal allocation of social resources. (2) Financial evaluation technical and economic indicator system Financial evaluation technical and economic indicator system is a series of indicators for technical and economic evaluation of engineering projects or technical plans. These indicators can be divided into the following categories. 1. Labor results indicators: These indicators reflect the useful results that can be directly obtained after adopting technical solutions or implementing projects. The indicators that characterize the results of labor include quantitative indicators, quality indicators, product variety indicators, and time factor indicators. ①Quantity indicators are indicators that represent the quantity level of products or output value that a technical solution can provide within a certain period of time. Output indicator The output indicator is an important indicator that reflects the quantity of labor results. Only after the output indicator is correctly calculated can the cost indicator, labor productivity indicator, profit indicator, etc. be calculated. Output indicators include physical quantity indicators and value quantity indicators. Physical quantity indicators are expressed in terms of their natural measurement units from the perspective of useful effects. It can directly and concretely reflect the amount of useful effects that technical solutions provide to society in a certain period of time, such as how many thousands of tons of coal, how many machine tools, how many cars, etc. have been produced. If there are multiple products, although they belong to the same category, their specifications and performance are different. At this time, in order to determine the total physical output index of this plan, the product quantities of different specifications or performances can be converted into the output of a standard physical product according to the conversion coefficient, and then added together to obtain the total physical output. The conversion calculation formula is: Standard physical output = physical output × conversion coefficient The physical quantity indicator has distinctive and intuitive characteristics, and can correctly reflect the useful effect of each product. The disadvantage is that due to different units of measurement, it cannot be aggregated, so it cannot reflect the total amount of useful effects of multiple products produced by a program (or an enterprise). Therefore, in order to reflect and express the total amount of useful effects in a larger range, its value indicators must also be used and calculated. Value indicators include total output value, commodity output value, etc. Commodity output value refers to the product value provided by technical solutions to the national economy within a certain period of time, while the total output value illustrates the amount of work completed during this period. The total output value is equal to the current period's commodity output value plus the value of the difference between the end and beginning balance of work in progress. The relationship is:: Total output value = commodity output value + change in work-in-progress balance = commodity output value + (work-in-process balance at the end of the period - work-in-progress balance at the beginning of the period) The value indicator is widely comprehensive and general, and can comprehensively reflect the total useful effect of multiple products. The disadvantage is that it is relatively abstract and not specific enough. Therefore, the physical quantity indicator is the basis, and the value quantity indicator is a comprehensive reflection, and the two must be closely integrated. ②Quality indicators indicate the extent to which a product meets necessary functions. To judge the quality of a product is to see whether it meets the * * and department-mandated quality standards. ( * * Standards, department standards, industry standards, enterprise standards) The quality indicators of industrial products include indicators that reflect the technical performance of the product and indicators that reflect the economic performance of the product. Indicators reflecting technical performance include: Productivity, working speed, tolerance accuracy, surface finish, physical and chemical properties, ease of use, safety, reliability, service life, weight, volume, appearance, degree of standardization, etc. ； Indicators reflecting economic performance include: Qualification rate, finished product rate, excellent rate, grade product rate, repair rate, etc. Although the scrap rate is not an expression of product quality, it reflects the quality of work. ③The variety index refers to the number of product varieties that can meet various special needs of society and have obvious differences in performance, shape, etc., under the same basic functions. The number of product varieties and the rate of increase in new varieties reflect a * * technical level and the degree to which it meets the needs of the national economy. For example, the types of coal industry products mainly refer to coking coal, thermal coal, chemical raw coal, etc. ； According to the coal grade, it is divided into stone coal, lignite, gas coal, fat coal, coking coal, lean coal, lean coal and anthracite coal, etc. ； According to the lumpiness of coal, it can be divided into large lump, medium lump, granular coal, pulverized coal and peat, etc. ； According to the degree of coal processing, it can be divided into washed coal, medium coal, slime and raw coal. Chemical fertilizers can be divided into nitrogen fertilizers, phosphate fertilizers and potassium fertilizers, and nitrogen fertilizers can be further divided into urea, bicarbonate, dilute ammonia and other varieties. ④Time indicators are indicators that are closely related to time factors, usually including product design and manufacturing cycle, project construction cycle, service life, investment recovery period, loan repayment period, etc. An important feature of construction projects, especially the production and construction of industrial construction projects, is large investment and long construction period. Therefore, shortening the project construction cycle and reaching the designed annual output as soon as possible will fully realize the economic benefits of investment and meet the needs of * * The demand for products is of great significance. In recent years, the concept of product life cycle has begun to attract people's attention. 2. Labor consumption indicators Labor consumption indicators can be divided into indicators reflecting labor consumption and indicators reflecting labor occupancy. Such indicators can be expressed in physical quantities or value quantities. ①Labor consumption economic benefit indicators mainly include indicators that reflect living labor consumption, such as labor productivity indicators, total labor productivity, and indicators that reflect materialized labor consumption, such as raw material consumption, fuel and power consumption, unit product depreciation, etc. ②The economic benefit indicators of labor occupation mainly include the occupation of fixed assets such as factories and equipment and the occupation of working capital such as raw material reserves and products in progress. ③Comprehensive economic benefit indicators Comprehensive economic benefit indicators reflect the mutual comparison of labor income and labor consumption. Such indicators include profit margin, return on investment, etc. (3) National economy evaluation index system 1. Per capita national income Per capita national income is an important comprehensive indicator that reflects the social and economic benefits of the project. This indicator generally reflects the affluence of people's lives and a * * or regional economic development level and strength. 2. Social labor productivity Social labor productivity refers to the average national income created by each worker in the production department each year. This indicator comprehensively reflects the labor productivity of the entire society and is an important indicator that reflects the benefits of the national economy. 3. Social accumulation effect The social accumulation effect refers to the newly increased national income generated by the unit’s social accumulation fund. The level of social accumulation effect reflects the efficiency of using social accumulation funds and the size of economic benefits. 4. National income material consumption rate National income material consumption rate refers to the amount of material consumption per unit of national income. It is an important economic benefit indicator that reflects social material consumption. 5. Energy utilization effect Energy utilization effect refers to the national income created by consuming energy equivalent to 1 ton of standard coal, which reflects an important benefit indicator of the project's energy utilization effect. This indicator is particularly important for the chemical industry, which is a large energy consumer. 6. Capital profit tax rate The capital profit tax rate reflects the utilization effect of social funds based on the total profit and tax provided by unit funds. The high capital profit and tax rate indicates that unit capital provides more profits and taxes to the society, that is, social net income. Therefore, the capital profit and tax rate is an important indicator for measuring the national economic benefits of the project. 7. Working capital occupancy rate Working capital occupancy rate refers to the amount of working capital occupied by a unit of national income. It reflects the level of operation and management in the fields of construction, production and circulation. However, many chemical manufacturing companies have longer production cycles, so the occupation rate of working capital may be objectively higher than that of other industries. 8. Fixed asset delivery and utilization rate The fixed asset delivery and utilization rate refers to the ratio of the investment in fixed assets completed and put into production and delivered for use within the planning period to the total investment in fixed assets during the same period, which reflects the utilization capacity of fixed assets formed after fixed asset investment. The delivery and utilization rate of fixed assets is a comprehensive economic benefit indicator that measures the benefits of fixed asset investment. Notice: In practical applications, appropriate indicators should be selected based on the characteristics and goals of the evaluation project. Section 2 Investment 1. Basic concept of investment Generally speaking, investment refers to a purposeful economic behavior of people, that is, investing certain resources into a certain plan in order to obtain the expected return. Investment in a narrow sense: Funds that people spend in advance for certain predetermined production and business purposes in social and economic activities. broad investment: In addition to the capital invested, it also includes technology, manpower or other forms such as product brands, trademarks, etc. Investment can be divided into productive investment and non-productive investment (environmental protection, national defense). Depending on its purpose and scope, investments can be classified into: (1) Total investment in construction projects The total investment in construction projects refers to all the funds required to build a factory or a set of production equipment, put it into production and continue operation. It mainly consists of three parts: fixed asset investment, loan interest during the construction period and working capital. For some projects, fixed asset investment direction adjustment tax should also be included. (2) Fixed asset investment Fixed asset investment refers to the cost required to build a factory or a set of equipment according to the proposed construction scale, product plan, construction content, etc., including equipment, tool purchase fees, other project construction costs and total reserve costs. According to the relevant regulations of our country, fixed asset investment can be divided into capital construction investment and renovation investment. Capital construction investment refers to the funds required to complete all work of new construction and expansion projects, that is, including all expenses incurred from the proposal of project construction documents, feasibility studies, survey and design to construction, completion, commissioning and acceptance. Renovation investment refers to investment in technological transformation and fixed asset renewal of existing facilities of existing enterprises, as well as investment in corresponding supporting projects. (3) Fixed asset investment direction adjustment tax Fixed asset investment direction adjustment tax is * * Tax levers are used to guide and control the direction and scale of social investment and make it consistent with national economic and social development plans and industrial policies. This adjustment tax will be levied on projects with investment restrictions. Project tax rate * * The construction of industries and products listed as key supports 0%~5% * * Construction projects of strictly restricted industries and products 30% Construction projects of general industrial products 10%~15% Investment projects with a tax rate of 0% Investment projects with a tax rate of 5% Investment projects with a tax rate of 30% * * Civil defense * * Engineering, military products, weapons and equipment maintenance comprehensive (1) pollution control, environmental protection and energy conservation projects (2) restoration construction projects due to natural disasters (3) foreign * * Investments arranged by grants and other foreign grants (4) Urban and rural personal residences, living base residences for geological field workers, various school faculty and staff residences and student dormitories, scientific research institute residences, northern energy-saving residences (Note) (5) Simple equipment purchase (6) Comprehensive utilization of resources ("three waste utilization" and associated mineral resources utilization, various combustible vent associated gas turbine power generation and utilization) (7) Storage facilities (grain, cotton, oil, petroleum, commercial, cold storage, * * and local material reserve warehouses, commerce, supply and marketing warehousing facilities, fruit warehouses, etc.) General civilian residences (including commercial housing residences) Construction of super-standard detached houses and villa-style residences at public expense (4) Working capital Working capital is the funds paid in advance and used for turnover in order to normalize the production and operation activities of the construction project. Working capital is used to purchase raw materials, fuel and power, spare parts, pay wages and other expenses, and advance working capital occupied by work-in-progress, semi-finished products and finished products. At the end of a production cycle, the value of working capital is transferred to the product all at once and returned in monetary form after the product is sold. Working capital completes a turnover in each production cycle. It remains occupied during the life of the project until it is reclaimed at the end of the project life. The composition of working capital is shown in Figure 2-2.