IMPROVING THE WEAR RESISTANCE OF PAINT AND VARNISH MATERIALS FOR ROAD MARKINGS BY INTRODUCING HIGHLY DISPERSED ADDITIVES

Возможность управления качеством продукции, улучшение эксплуатационных характеристик, адгезии, износостойкости являются приоритетными направлениями в лакокрасочной промышленности. Один из способов влияния на качество лакокрасочных материалов (ЛКМ) – введение высокодисперсных добавок (ВДД) в полимерную основу. В работе осуществлялся подбор ВДД и способ их введения в краску с целью улучшения ее износостойкости, что важно при использовании, например, для дорожной разметки. Было изучено влияние трех типов ВДД: электровзрывного оксида алюминия, ультрадисперсных алмазов детонационного синтеза и оксида алюминия – глинозема (техногенные отходы Ачинского глиноземного комбината). Наибольший интерес в качестве высокодисперсной добавки для улучшения износостойкости полученных композитов представляет электровзрывной оксид алюминия. Установлено, что введение 0,05 масс. % взрывного Al2O3 позволяет увеличить износостойкость в лабораторных условиях на 25 % при сохранении других эксплуатационных характеристик в пределах требования нормативных документов. The ability to manage product quality, improve performance, adhesion, and wear resistance are priorities in the paint and varnish industry. One of the ways to influence the quality of paint and varnish materials (LCM) is the introduction of highly dispersed additives (HDA) into the polymer base. In the work, the selection of HDA and the method of its introduction into the paint was carried out in order to improve its wear resistance, which is important when used, for example, for road markings. The influence of three types of HDA was studied: electroexplosive aluminum oxide, ultrafine diamonds of detonation synthesis, and aluminum oxide-alumina (technogenic waste of the Achinsk alumina combine). Electroexplosive aluminum oxide is of the greatest interest as a highly dispersed additive for improving the wear resistance of the obtained composites. It was found that the introduction of 0.05 wt. % explosive Al2O3 allows you to increase the wear resistance in the laboratory by 30% while maintaining other properties.

WAYS TO IMPROVE ACCOUNTING AND AUDIT AT THE ENTERPRISES OF THE PAINT INDUSTRY OF UKRAINE

Chemical industry is one of the main segments of world industry. It should be noted that this is a multi-element production system, which includes the synthesis of substances with certain properties based on mineral, organic and other raw materials by chemical processing. Producing intermediate goods (raw materials and semi-finished products) for all sectors of the economy. Modern chemical industry largely determines the level of their competitiveness, as well as the dynamics of development, nature and direction of innovation processes. On the other hand, a wide range of chemical products confirms its importance in the consumer market. The presence of debatable issues on the activities of chemical industry of Ukraine, as well as problems in the information support of management information on the state of the material and technical base, led to the choice of topic, goal, objectives, subject and structure of research. Priority directions of development of the paint and varnish industry as a whole and in the context of individual business entities should focus on solving problems that ACCOUNTING, ANALYSIS AND AUDIT Issue I (81), 2021 73 together will ensure the competitiveness of the industry and its progressive development in the complex conditions of modern transformation processes of Ukraine’s economy. One of the problems hindering the development of domestic enterprises of chemical industry is the inadequacy of accounting and analytical support systems for information support of management decisions on the formation and use of material and technical base of economic entities. Taking into account all the above mentioned, we consider it appropriate to introduce an internal audit mechanism in enterprises for the efficiency of the use of fixed assets in order to form an information base for management staff. The article examines the state and prospects of development of the paint and varnish industry of Ukraine in order to attract investment flows, as well as the need to implement an internal audit system in order to form an information base for management staff. During the study of current state of chemical industry of Ukraine, methods of observation and detailing were used; in the study of statistical material and information of the surveyed enterprises - methods of grouping and comparison, as well as methods of synthesis and analysis The introduction of internal audit of fixed assets in order to control the effectiveness of their use, as well as to make informed management decisions is based on the improvement of the accounting system. After all, it is the data of accounting and reporting allow us to assess the actual availability of fixed assets, the correctness of the service life, the correct choice of depreciation method, as well as the accuracy of its calculation, completeness of accounting, correct correspondence of accounts and generalization of information in financial statements. Therefore, it is necessary to study ways of improvement of the account and internal audit at the enterprises of the paint and varnish industry considering functions of management of development of material and technical base of the enterprise.

Technological features of obtaining phosphor pigment for paints from phosphogypsum waste

In order to provide the Russian paint and varnish industry with cheap domestic raw materials, research has been carried out to develop a phosphor pigment that meets the following requirements: 1) the production cost per unit of its volume should not exceed the cost of a similar volume of traditional dyes; 2) the pigment should be made exclusively from domestic raw materials. Sulfides were chosen as the most optimal raw materials, because of a fairly simple technology and the possibility of using production waste as a raw material, namely phosphogypsum. The essence and theory of the method for obtaining a phosphor pigment from phosphogypsum, as well as the technological features of its production.