Material costs of the Second World War. Product losses General material losses

Soviet society considers severe injuries at work resulting from accidents as irreparable. At the same time, the material consequences of all these cases at our enterprises are fully taken into account.

In the report on an industrial accident in form N-1, clause 17 provides for accounting for these losses in the following volume: the number of days of incapacity for work; sick leave payment; the cost of damaged equipment and tools, materials and the cost of destroyed buildings and structures.

The listed volume of losses includes mainly losses caused directly by the accident. In reality, these losses are greater

Material losses (consequences) caused to society due to the employee's incapacity for work due to injury are made up of the following costs and losses: P1 - payment to the victim on a certificate of incapacity for work; P2 - the amount of the pension assigned to the victim in connection with the injury; P3 - the same, to close relatives of the victim in connection with the injury; P4 -- payment of benefits for the temporary transfer of workers to another job due to injury; P5 - compensation for damage to workers in case of partial loss of ability to work; P6 -- costs of enterprises for professional training of workers hired to replace those who left due to injury; P7 - other losses that are not taken into account in most cases, although sometimes they can be significant. As a result, the total material losses, rubles, will be

MP = P1+P2+P3+P4+P5+P6+P7

The aggregated calculation of total material losses based on the above formula is determined from the dependence

where Дв - loss of working time for victims with loss of ability to work for one or more working days, whose temporary disability ended in the reporting period (for the time period under study), days; Z—average daily wage of one worker, rub.; --a coefficient that takes into account all elements of material costs (payments for sick leave, pensions, etc.) in relation to wages (=1.5.„2.0).

The effectiveness of measures to improve working conditions and safety. Forecasting dropped injuries and occupational diseases

The assessment of the economic effectiveness of labor protection measures, according to “Determination of the effectiveness of measures to improve working conditions,” is carried out in the following areas: determination of material consequences - injuries; time spent when introducing measures to improve working conditions; a combination of the previous two methods.

For example, it is recommended to calculate the annual savings from improved working conditions (EWS), achieved by reducing losses associated with illness, due to the reduction in costs of both temporary disability and permanent disability according to the formula

Emp=Ad-Up

where Ad and Ad are the amounts of losses from temporary disability before and after the introduction of measures to improve working conditions. The total losses from temporary disability are

where i is the loss of working time from temporary disability, di;

hi -- average daily underproduction in the i-th. year and calculation per worker, rub.;

Ni—average daily amount of sick leave benefits, rub.

The reduction in costs caused by permanent disability and constant withdrawal of workers from production is determined by the formula

Em = Vd - Vp

where Vd and Vc are the amounts of losses from permanent disability before and after improving working conditions. The total losses from permanent disability, leading to the constant withdrawal of workers from production, amount to

B = Lij (Hi + Wi + Ii + Zi)

where Lij is the number of years (j) not worked until retirement age by all persons who retired from production in the i-th year;

Hi--average annual output per worker in the i-th year, rub.;

Wi—average annual pension for disabled people in the i-th year, rub.;

Ii -- average annual costs for training one employee to replace those who left production, rubles;

Zi -- the average amount of other costs and additional payments in connection with permanent disability and employee retirement from production, rub.

At the current level of development of scientific and technological progress, forecasting in the field of science, technology, and sectors of the national economy is a prerequisite.

Forecasting the level of injuries and occupational diseases aims to determine the further trend of its change based on the value of this level in the past and at the present time. This allows you to develop measures to prevent industrial injuries and occupational diseases, and plan the financing of these measures.

To predict the level of injuries and occupational diseases, one of the options can be to use the least squares method.

Let’s assume that some organization has statistical data on injuries or occupational diseases for a number of years t1, t2, …, tk. The intensity of injuries 1, 2, ..., k is also known.

Using this method, it is possible to construct a curve = (t), which is used to determine the value of the intensity of injuries in the subsequent period, i.e., for example, at time t.

Based on the expected injury rate, the probability of safe work can be determined exponentially

and compare it with the corresponding probabilities in subsequent years.

Interventions to further reduce the level of injury or occupational disease must be developed based on this probability. The possible incidence of illness with temporary disability per 100 workers under quite favorable working conditions in days is predicted using the formula

VUTb = (2.42 4 - 0.167x) 100

where x is the average age of workers, years.

injury combustion explosion dusty

What safety measures are used when using cylinders with oxygen, acetylene, propane

The Second World War, which lasted six years, ended with the brilliant victory of the anti-Hitler coalition over fascist Germany and militaristic Japan. The territories of 40 states, mainly European, became the military theater.

The armed forces of the warring countries reached gigantic proportions: 110 million people were mobilized in the army, 40 million more than during the First World Imperialist War of 1914-1918.

In 1945, on the fields of Europe, the opposing forces had armies of 18 million people, 260 thousand guns and mortars, up to 40 thousand tanks and self-propelled guns, more than 38 thousand aircraft 1.

It is impossible to accurately calculate the human and material losses in the Second World War. If in the First World War the losses amounted to 10 million killed and 20 million wounded, then in the last war the total number of dead alone was about 50 million people 2 . The Soviet Union suffered especially great sacrifices in the war, losing more than 20 million of its sons and daughters.

A significant part of them are civilians, tortured by the Nazis. As a result of the Second World War, 21.245 million people lost their homes. 30 million homes were destroyed. The German occupiers caused enormous damage to the national economy of the USSR, barbarously destroying 1,710 cities, more than 70 thousand villages and villages, blowing up and destroying about 32 thousand industrial enterprises.

The fascist invaders destroyed and plundered 98 thousand collective farms, 1876 state farms and 2890 MTS. The total material losses of the Soviet people in the Patriotic War from the direct destruction of property amounted to a huge amount - 679 billion rubles. The military expenses of the USSR for the war with Germany and Japan and the loss of income as a result of the occupation amounted to 1 trillion. 840 billion rubles, and in total the war cost the Soviet Union 2 trillion. 600 billion rubles 3.

The funds spent on waging the Second World War and the destruction caused by it amount to a gigantic figure - 4 trillion. dollars. The sacrifices of the British people in the Second World War were significant. The total losses suffered by England and the British Empire are 950,794 people, of which 357,116 people were killed 4. The US Armed Forces lost 405 thousand people killed in World War II, China - 10 million people, Poland - over 6 million, Yugoslavia - 1.706 million people 5 .

Millions of human lives could have been saved, and the war ended much faster, if the ruling circles of England and the United States had honestly fulfilled their allied obligations, fully and promptly combined their military efforts with the efforts of the Soviet people and other countries of the anti-fascist coalition in the joint struggle against Nazi Germany and its allies , provided great assistance to the Soviet country.

1 History of the Second World War 1939-1945, volume 8, p. 500.

2 History of the Great Patriotic War of the Soviet Union,

Product losses– these are losses caused by partial or complete loss of the quantitative and qualitative characteristics of a product in physical terms.

Material losses– these are losses caused by partial or complete loss of the value characteristics of a product in monetary terms.
Material losses are a consequence of commodity losses.

Product losses are divided into 2 subgroups - quantitative And quality.

1. Quantitative (natural, standardized) losses– this is a reduction in weight, volume, length and other quantitative characteristics of goods.

Losses of this group are called natural processes characteristic of a particular product that occur during storage and commodity processing.

Quantitative losses, depending on the causes of occurrence, are divided into 2 types - natural decline And pre-sales losses.
1.1. Natural decline– these are quantitative losses caused by processes that are characteristic of goods and occur during their transportation and storage.

The reasons for natural decline are the following processes.
1.1.1. Shrinkage (water evaporation)– this is one of the main reasons for the natural loss of consumer goods containing water, even in small quantities.

This process causes 50-100% of all natural loss.
The higher the natural loss due to shrinkage, the more water there is in the product, the lower its water-holding capacity and the less reliable the packaging.

Shrinkage causes a natural loss of both food and non-food products.
These processes are practically the only ones in determining natural loss for the following goods:

  1. meat products;
  2. fishery products;
  3. dairy products;
  4. confectionery products;
  5. fabrics;
  6. leather;
  7. cream;
  8. etc.

It happens:

  1. if the product is hermetically sealed (for example, canned food, drinks, etc.), where water remains in the packaging;
  2. for packaged and piece goods, but for piece goods no shrinkage standards are established.

1.1.2. Spray (dusting, spraying)– this is the loss of part of the product in the form of light dust particles during repacking, packaging and weighing, as well as due to the adhesion of particles to the walls of the container.

This process is typical only for finely ground products.
Shrinkage is most typical for the following products:

  1. flour;
  2. starch;
  3. powdered sugar;
  4. granulated sugar;
  5. table salt;
  6. cereals;
  7. powdered products (milk powder, bulk concentrates, washing powders, chalk, cement, etc.).

1.1.3. Pouring (smearing)– these are quantitative losses of liquid and viscous, pasty products due to the adhesion of particles to the walls of the container, as well as to the auxiliary means used to move the product from one type of container to another.

This process causes losses of the following goods:

  1. drinks;
  2. paints;
  3. drying oil;
  4. etc.

1.1.4. Volatilization of substances– these are quantitative losses of goods due to the transfer of some volatile substances into the environment.
This process causes the greatest losses for the following goods:

  1. alcoholic drinks (volatilization of ethyl alcohol);
  2. perfumery and cosmetic products (alcohol, aromatic substances);
  3. paints;
  4. drying oil;
  5. etc.

1.1.5. Absorption of the liquid fraction of the product into packaging– these are quantitative losses and losses of other consumer properties of goods due to the transition of the easily mobile water or fat fraction of the product.

This process is essential for the following products:

  1. pickled vegetables (cabbage, cucumbers, etc.);
  2. salted fish;
  3. flour confectionery products;
  4. halva;
  5. chilled meat, fish;
  6. etc.

1.1.6. Breathing (only for goods that are living objects) is a biological process of breakdown of energetic substances and the release of energy, partially used to ensure the life of living objects.

Losses due to respiration account for 10-50% of all natural loss of food products.
This process is not typical for most non-food products.
This process is essential for the following products:

  1. fresh fruits and vegetables;
  2. flour;
  3. uncooked cereals;
  4. eggs;
  5. live fish;
  6. etc.

1.1.7. Break of glass containers (crushing of polymer containers) is a process that occurs as a result of the influence of dynamic and static loads exceeding its mechanical strength.

For polymer types of containers (including plastic bottles), losses from crushing are not standardized, although cases of their crushing are common.

This process normalizes glass container losses for the following products:

  1. alcoholic drinks;
  2. low alcohol drinks;
  3. soft drinks;
  4. perfumery and cosmetic products;
  5. drying oil in glass containers;
  6. dishes;
  7. mirrors;
  8. etc.

1.2. Pre-sales commodity losses (waste)– these are the processes (operations) associated with the preparation of goods for sale.
These losses are divided into liquid And illiquid.

Liquid waste can be implemented with restrictions.
Unliquid waste are subject to mandatory disposal.


1. Removal of low-value parts of goods that can be sold at a lower price or sent for industrial processing.
For example, liquid waste occurs when removing deposits from weight butter; separating skins and bones from smoked meats, removing the head and fins from fish, trimming the haz (extreme) ends of fabrics, etc.

The following processes are considered waste:
2. Separation of components of a product that do not have its functional purpose or have lost it.
For example, illiquid waste arises from packaging and dressing materials; removal of containers, filling liquids, rejection of specimens with critical irreparable defects (rotting, mold, etc.).

The following processes are considered waste:
3. Crushing of goods when dividing into parts or during transportation, storage, weighing.
For example, when chopping meat, slicing cheeses, smoked meats, when transporting, storing or weighing cookies, crackers, pasta, halva, etc. crumbling occurs.

The following processes are considered waste:
4. Separation from the bulk of the product of its constituent components - water, fats, etc.

For example, separating broth from boiled sausages; buttermilk - from butter; cheese whey - from cheeses; glaze sprinkles - from gingerbread, sweets; paraffin - from cheese heads and other protective shells, etc.

2. Qualitative (activated) losses– these are losses caused by microbiological, biological, biochemical, chemical, physical and physicochemical processes.

The list of these groups of processes is ranked in descending order according to their importance.
Qualitative losses are written off on the basis of acts.

2.1. Microbiological processes– these are processes that cause damage to goods, significantly reduce their quality, make it impossible to use them for their intended purpose, or reduce their reliability.
They are one of causes of biological damage.

For example, spoilage of food products occurs due to various types of fermentation (butyric acid, propionic acid, alcohol, vinegar, lactic acid, etc.), rotting, mucus, mold, development of toxic bacteriosis (butulinus, salmonellosis, etc.); Non-food products (fabrics, leather, furs and products made from them) are characterized only by mold.

2.2. Biological processes– these are processes (damage) caused by insects and rodents.
These include:

  1. moths (cloth moths, fruit moths, barn moths, etc.);
  2. beetles (beetles, weevils, etc.);
  3. caterpillars (apple, plum, walnut moths, etc.);
  4. larvae (moths, wireworms, cheese flies, chocolate flies, carrot flies, etc.);
  5. mouse-like rodents (mice, rats, badgers, chipmunks, etc.).

For example, damage to food, furs, leather, fabrics and products made from them.

2.3. Biochemical processes– these are processes that occur with the participation of various enzymes and are characteristic of biological non-food objects and food products.

Disruption of the natural course of these processes can cause various physiological disorders, which can ultimately lead to the death of biological objects.

For example, respiratory failure in fresh fruits and vegetables causes suffocation (anaerobiosis); in grain, flour, cereals - self-heating or spontaneous combustion, in flowers and animals - death due to anaerobiosis.

2.4. Chemical processes– these are processes that lead to damage to goods due to changes in substances.

For example, rancidity of fat in fat-containing products (flour, cereals, nuts, flour confectionery products, butter, margarine products, animal fats, meat and fish products, cosmetic products - creams, lotions, etc.); darkening of dried fruits and vegetables, canned food, etc.; oxidation of aromatic substances, which worsens the aroma of perfumery and cosmetic products; etc.; corrosion of metals for non-food products and metal containers, which worsens their appearance, etc.

2.5. Physical and physico-chemical processes– these are processes caused by mechanical destruction or deformation of goods.
For example, deformation of bakery products; crushing fruits and vegetables; complete crumbling of confectionery products; egg fight; severe deformation, broken dishes or chipped enamel on it; deformation or destruction of individual components of household appliances; deformation of packaging of household chemical goods, etc.

Physical processes include shrinkage which causes goods to wither or dry out.

For example, fresh fruits and vegetables, fresh flowers, cheeses, meat, sausages, fish (frozen, dried, etc.), bread (acceleration of staling), etc.

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At various stages of the technological cycle of commodity circulation, various losses of raw materials, semi-finished products, energy resources, finished products, and then goods are noted. These losses can be measured in physical and monetary terms, depending on which they are divided into groups - commodity and material.

Product losses- losses caused by partial or complete loss of the quantitative and qualitative characteristics of the goods in kind.

Material losses- losses caused by partial or complete loss of value characteristics in monetary terms.

These two groups of losses are interrelated, but commodity losses are primary, and material losses are secondary, i.e., a consequence of commodity losses.

Commodity losses, based on the type of lost characteristics of the product, are divided into two subgroups - quantitative and qualitative (Fig. 6).

Quantitative (standardized) losses

Quantitative losses characterized by a decrease in weight, volume, length and other quantitative characteristics of goods.

Losses of this subgroup are caused by natural processes characteristic of a particular product that occur during storage and commodity processing. Therefore, in a number of regulatory

Rice. 6.

documents they are also called natural, and in order of write-off - standardized.

Quantitative, or natural, losses are considered inevitable. They can be reduced or the place of their occurrence changed by purposefully regulating the factors of the external or internal environment of the product, but they cannot be completely eliminated. This explains the establishment of norms for natural losses.

Depending on the causes Quantitative losses are divided into two types - natural loss and pre-sales losses.

Natural decline - quantitative losses caused by processes that are characteristic of goods and occur during their transportation and storage.

The causes of natural loss are the following processes: evaporation of water, or shrinkage; spray (dusting, spraying); pouring (smearing); volatilization of substances; absorption of the liquid fraction of the food product into the packaging; respiration (only for goods that are living objects); breaking glass or crushing polymer containers.

Let's look at the reasons for natural loss in more detail.

Shrinkage - one of the main reasons for the natural loss of consumer goods containing water, even in small quantities. This process accounts for 50-100% of all natural loss. Shrinkage occurs even if the product is hermetically sealed (canned food, drinks, etc.). Another thing is that the evaporated water does not go into the environment, but remains in the product-free part of the container. Both packaged and piece goods dry out, but for them there are no norms for natural loss, so the consumer actually pays for the natural loss of these goods. Shrinkage causes a natural loss of not only food, but also non-food products. These processes are practically the only ones that cause the natural loss of both meat, fish, dairy and confectionery products during storage, as well as fabrics, leather, creams, etc. Natural loss due to drying is higher, the more water in the product, the less its water-retaining capacity ability and less reliable packaging.

Spray (outage, spray) is characteristic only of finely ground products and occurs due to the loss of part of the product in the form of light dust particles during repacking, packaging and weighing, as well as due to the adhesion of particles to the walls of the container. Outage most typical for flour, starch, powdered sugar and sand, table salt, cereals, powdered products (milk powder, bulk concentrates, washing powders, chalk, cement, etc.).

Pouring (smearing) - quantitative losses of liquid and viscous, pasty products due to the adhesion of particles to the walls of the container, as well as to the auxiliary means used to move the product from one type of container to another. This process causes loss of drinks, honey, etc.

Volatilization of substances - quantitative losses of goods due to the transfer of some volatile substances into the environment. The greatest losses are observed in alcoholic beverages (volatilization of ethyl alcohol), during the first period of fermentation of vegetables due to volatilization of CO 2 (“waste”).

Absorption of the liquid fraction of the product into packaging typical for products containing easily mobile water or fat fraction. At the same time, not only the weight decreases, but other consumer properties of the goods also change. Products for which this process is essential for the natural decline include pickled vegetables (cabbage, cucumbers, etc.), salted fish, flour confectionery products, halva, chilled meat, fish, etc.

Breathing - the biological process of decomposition of energetic substances and the release of energy, partially used to ensure the life of living objects (fresh fruits and vegetables, flour, uncooked cereals, eggs, live fish). Losses due to respiration account for 10-50% of all natural loss of food products. This process is unusual for most non-food products.

Broken glass containers standardized only for alcoholic, low-alcohol and non-alcoholic drinks. A fight occurs due to the impact of dynamic and static loads exceeding the mechanical strength of the container. For other types of containers, including plastic bottles, losses from breakage and crushing are not standardized, although cases of their crushing occur quite often.

Pre-sales commodity losses, or waste, cause processes (operations) associated with preparing goods for sale. These losses can be liquid or illiquid. Processes that generate waste include:

  • removal of low-value parts of goods, which can be sold at a lower price or sent for industrial processing. For example, liquid waste arises when stripping weights of butter from staff, separating skins and bones from smoked meats, removing heads and fins from fish;
  • separation of product components, that do not have its functional purpose or have lost it. Thus, illiquid waste arises due to packaging and dressing materials, removal of containers, filling liquids, rejection of specimens with critical irreparable defects - rotting, mold, etc.;
  • crumbling of goods when dividing into parts (cutting meat, cutting cheeses, smoked meats, etc.) or during transportation, storage, weighing (cookies, crackers, pasta, halva, etc.);
  • separation of its constituent components from the bulk of the product - water, fats and others (separating broth from boiled sausages, buttermilk from butter, cheese whey from cheeses, glaze sprinkling from gingerbread cookies, sweets, paraffin from cheese heads and other protective shells).

Qualitative (activated) losses

Unlike quantitative losses, qualitative losses are written off not according to standards, but according to acts, which is why they are also called activated.

Quality losses- losses caused by microbiological, biological, biochemical, chemical, physical and physico-chemical processes. The list of these groups of processes is ranked in descending order according to their importance.

Microbiological processes cause damage to goods, significantly reduce their quality, make it impossible to use them for their intended purpose, or reduce reliability. Food spoilage occurs due to various types of fermentation (butyric acid, propionic acid, alcoholic, acetic, lactic acid), rotting, mucus, mold, and the development of toxic bacteriosis (botulinus, salmonellosis, etc.).

Microbiological processes are one of the causes of biodamage to products.

Biological processes- damage (processes) caused by insects: moths (fruit moths, barn moths, etc.), beetles (fruit moths, weevils, etc.), caterpillars (codling moths, apple moths, plum moths, nut moths), larvae (moths, wireworms, cheese flies, chocolate, carrot).

Significant damage to consumer goods during storage is caused by mouse-like rodents, which not only eat and contaminate food products, but also damage them.

Biochemical processes characteristic mainly of food products, as well as non-food products that are biological objects (for example, fresh flowers and animals). They occur with the participation of various enzymes.

Disruption of the natural course of these processes can cause various physiological disorders, which can ultimately lead to the death of biological objects. As a result, their further use for their intended purpose becomes impossible.

The most common biochemical process, the disruption of which can lead to the death of biological objects, is respiration. Thus, in fresh fruits and vegetables, respiratory failure is caused by anaerobiosis (suffocation), in grain, flour and cereals - self-heating and even spontaneous combustion, in animals (fish, crayfish, etc.) - death due to anaerobiosis.

Chemical processes lead to damage to goods due to changes in substances, for example, rancidity of fat in fat-containing products - flour, cereals, nuts, flour confectionery products, butter, margarine products, animal fats, meat and fish products, darkening of dried fruits and vegetables, canned food, etc. ; oxidation of aromatic substances, which deteriorates the aroma of products.

Physical and physico-chemical processes caused by mechanical damage or deformation of goods. These include: deformation of bakery products, crushing of fruits and vegetables, complete crumbling of confectionery products, broken eggs, severe deformation, breakage.

Physical processes also include shrinkage, which causes withering and drying out of fresh fruits and vegetables, cheeses, meat, sausages, fish, including frozen, dried, etc. Shrinkage of some goods provokes physical and chemical processes, as a result of which goods become of poor quality, for example, shrinking bread speeds up its staleness.