The absolute increase in diesel fuel production is determined by the difference between the production volume achieved in the analyzed (planned) period Тп, \u200b\u200band the production volume in the previous (base) period Т0:
DT \u003d T „-T0.
The absolute increase in the volume of production is determined in kind, in monetary terms or in terms of labor intensity.
The range of products is an expanded (in comparison with the nomenclature) set of varieties of products of a certain name, differing in technical and economic characteristics (standard sizes, productivity, power, quality, appearance, etc.).
The gross output of the industry Here is calculated, as a rule, by summing up the gross output of all enterprises, production associations that are part of a given industry, and for industry as a whole - of all industries 2 B, i.e. calculated according to the so-called factory method in each period (year month, etc.):
The gross output of an industrial enterprise (association) characterizes the total volume of industrial production, regardless of the degree of product readiness. It is calculated in constant or wholesale prices and is used in certain industries to determine the rate of growth of production, indicators of labor productivity, capital productivity, etc. used as a calculated and statistical indicator.
The gross output of an industrial enterprise includes the cost of all finished products produced during the reporting period and semi-finished products sold to the side (both from their own raw materials and materials and from the customer's raw materials and materials), as well as the cost of industrial work performed on orders from outside or non-industrial farms and organizations of their enterprise. For some mechanical engineering enterprises, the production of metal structures and repair plants, the gross output also includes the cost of the increase (decrease) in the balance of work in progress, provided that the duration of the production cycle in accordance with the established technology at these enterprises is more than two months. In general, in such cases, the volume of gross output In value terms is defined as the sum of marketable output T and the difference between the balances of work in progress, tools and accessories at the beginning and end of the planned (reporting) period:
B \u003d T + (H2-H,) + (I2-I,),
where Hi and Ng are the cost of the remnants of semi-finished products of their own manufacture, as well as the remnants of work in progress (for machine-building and repair plants and enterprises that produce metal structures), respectively, at the beginning and end of this period (year, quarter);
And | and I2 - the cost of the remains of special-purpose tools and self-made devices, respectively, at the beginning and end of this period (for individual enterprises, the list of which is approved by the ministry, department). The gross production of an enterprise is calculated according to the so-called factory method, i.e. does not include re-counting of products from individual shops intended for subsequent processing (use) within this enterprise. Some deviations from the factory method, as an exception, are allowed at certain enterprises of the light, food and other industries where repeated counting may take place, i.e. the cost of semi-finished products subject to further processing is not excluded (see also "Volume of marketable (gross) production of a production association").
The gross turnover of the enterprise В „is determined as the sum of the VALUE of the gross output produced by all (Вць Вц2, Вцз, ..., BUi) workshops of this enterprise\u003e regardless of
whether this product will be used within the enterprise for further processing or will be sold to the outside:
В „\u003d Вці + Вц2 + Вцз + ... + Вц | \u003d X В uj.
The gross turnover includes all production of the shops, regardless of the degree of its readiness. The gross turnover differs from the gross product in that it includes a recalculation of the cost of semi-finished products (products of individual shops) that are subject to further processing within the enterprise, i.e. the gross turnover is greater than the gross product B by the amount of the intra-plant turnover Vob. Then
В „\u003d В + Во6.
The company's contribution to the development of the region. When assessing the efficiency of an enterprise from the point of view of its impact on the economic and social development of a specific region (subject of the Federation), on the territory of which it conducts economic activity, the calculation and analysis of the following indicators is of particular interest:
1. an increase in the amount of income to the local (regional) budget (local taxes, payments for land, water, etc.); 2.
Growth in the volume of production and sales of goods to the population. 3.
Increase in foreign exchange payments to the budget. 4.
An increase in the number of jobs and an increase in the level of employment of the population. 5.
Improvement of social indicators (increase in housing, hospitals and clinics, schools, recreation facilities, cultural institutions, gardens, nurseries, etc.). 6.
Growth of average wages and per capita income in the region. 7.
Improving environmental performance and reducing environmental damage. 8.
Development of the regional infrastructure (road network, communications, heat and water supply, etc.). nine.
Growth in the use of natural resources and waste disposal, etc.
State order - a legal act that provides for specific goals and objectives in terms of volume, cost and timing of production of products, performance of work or services necessary to meet government needs. The state order is placed by state customers through a competitive selection of performers with the subsequent conclusion of a state contract (agreement) between the state customer and the organization that won the tender.
The state order is financed by the state bodies of the Russian Federation and the constituent entities of the Russian Federation at the expense of budgets and extra-budgetary funds.
Individual index of the physical volume of products
iq, is determined by the ratio of the quantity (volume) of a given type of product produced in the reporting period qi to the quantity of products qo produced in the reference period in the corresponding natural units:
Iq is used to study the dynamics of production of various types of products, expressed in volume or value terms.
The coefficient of advance development K0 characterizes the ratio of the growth rate of a given production Y for the analyzed period to the growth rate of all production of the enterprise (association, industry) Yo6:
The advance coefficient can be determined by comparing the growth rates of various indicators: production volume, investment volume, number of employees, cost of production assets, etc. The calculation of this indicator is of particular importance when identifying trends in structural changes in industry, the development of progressive industries, etc.
Coefficient of uniformity of production output Krv: K "-1
where:? Vn - the value of underfulfillment of the plan for the volume of production in absolute units (natural, labor, cost) in certain periods of time (days, hours); ? VP - the planned volume of production for the analyzed period in the appropriate units. The coefficient of uniformity of production or the coefficient of uniformity of work can also be determined by the formula:
k -®- rv ~ sun "
where: Vd - the actual volume of products (work) produced per unit of time (hour, day, shift, decade, etc.);
Sun - the average volume of production (work) for a given unit of time according to the plan (average hourly, average daily, average ten-day, etc.).
The coefficient of the rhythm of production Kp is determined by the ratio of the sum of the actual production output (within not exceeding the planned target) for individual segments of the analyzed period (hours, days, decades, etc.)? Vf k
the total planned volume of production for the entire given period of the EPP:
k- - p "Hvp"
A somewhat different result is given by the coefficient of rhythm, determined taking into account both positive and negative deviations of the actual volume of output from the planned one, which is calculated by the formula:
I (Vn-Vf) fa
where: Bp and Vf - respectively, the planned and actual output for a certain period of time (shift, day, decade, month), pcs., rubles, standard-h, etc .; a \u003d (Bn - Vf) - absolute (both positive and negative) deviation of the planned and actual volumes of output in the corresponding units of measurement;
n is the number of periods for which the rhythm is analyzed, days (shifts, decades, etc.).
In the case when enterprises (in workshops, at sites, in teams) keep records of their products by decades, the rhythm coefficient can be calculated for a decade as a percentage of the volume for the whole month: 16
where Bmin and Bmax are respectively the maximum and minimum production output for the given decade in% to the monthly production volume of these products.
The rate of rhythm during the year is determined on the basis of data on production output by quarters or months. The rhythm for the quarter is calculated according to the data on the production output by months. The index of rhythm for a month can be determined on the basis of data on the output of products for decades or days as the average value of Крс, obtained by the ratio of the rates of rhythm for the first Крі, second Кр2 and third Крз decades, to the number of decades:
Kr i + Kr 2 + Krz “V- z?
To calculate the indicators of rhythm, data on the volume of production in monetary terms, in labor costs or in physical terms (for enterprises producing homogeneous products: mines, mines, metallurgical plants, etc.) can be used.
The rhythm coefficient can also be calculated on the basis of data on the fulfillment of planned targets for the volume of production (in%) EUi ,. In this case
where: Уі - the share of actually manufactured products per day, decade or month in% to the planned production volume for the entire analyzed period.
For example, if the rhythm is analyzed for a month in which there are 25 working days, then the average daily planned output in% to the monthly task should be (100: 25): 100 \u003d 4%. In a similar way, the actual output per day is determined as a percentage of the monthly target. To determine EUi, data on the actual and planned output of products by decades as a percentage of the monthly task can be used. When analyzing the rhythm for the year, the actual output for each month is taken into account as a percentage of the annual production volume. However, in case of overfulfillment of the task, respectively, for a day, a decade or a month when determining the rhythm indicators for calculating? only the percentage of production is accepted that does not exceed the established plan for a given period (day, decade, month).
By the enlarged method, the rhythm coefficient can be determined by the ratio of the number of working days of the month Db, during which the products were produced in accordance with the schedule, to the total number of working days in a given period, Dp:
The coefficient of rhythm per day (shift) is calculated in a similar way. In this case, according to the value of Dі, only the working hours during which the planned task was carried out are taken into account.
The nomenclature of products is a list of the names of certain types of manufactured products. The nomenclature of the most important products can be reflected in the state order and approved in the production plans by the higher organizations of the constituent entities of the federation, line ministries, and departments. Among the most important types of products are products that determine the pace and main proportions in the development of sectors of the national economy, which are of decisive importance for fulfilling state and regional orders, expanding specialization and cooperation, intra- and inter-industry supplies, accelerating the pace of scientific and technological progress, satisfying meeting the needs of the population in basic consumer goods and food.
The standard processing cost (NCO) is used in some industries as a measure of the volume of products produced in value terms and reflects the standard costs for one product, part, operation. To determine the total volume of products, the VAT indicator for each type of product (work, service) is taken into account instead of prices. The standard cost of processing does not reflect the full cost (cost) of the product (product), but the sum of individual cost elements: basic and additional wages (with accruals) of production workers; shop overhead; general plant costs; depreciation of fixed assets.
The total volume of production by the enterprise, expressed in VAT, - Vnso\u003e is determined
В „со \u003d 2 НСОА, 1 \u003d 1
where: NSO; - standard cost of processing one i-th type of product;
Пі - the volume of manufactured products of the i-th type in the given period in physical terms.
In various industries, methods for calculating the VAT indicator reflect the specifics of production. NSO indicators are used in assessing the results of economic activities, as a rule, in industries with a high share in the cost of production of costs for raw materials, materials, components obtained through cooperation, etc.
The general index of production (volume) of products Jq is determined by the formula:
t Sg.Uo H \u003d X? o1Do "
where: qi and q0 - the amount of products (work, services) produced, respectively, in the reporting and base periods in natural units; Tso is a comparable unit price.
Jq is used to study the dynamics of production of products (work, services) for an enterprise (association), industry for a certain period.
The index of physical volume of production over a long period can be defined as the ratio of the absolute level of production in the final (final) year to the level achieved in the base year, or as the product of annual indices of physical volume for each year of a given five-year period.
The general production value index Jqu is calculated by the formula:
where:? ZtfoHo is the cost of production in the reference period (q is the volume of production, C is the current current prices per unit of production in the corresponding period).
The total volume of production in physical terms is determined, as a rule, by the total output of this product. Gross output includes not only the volume of products sold to the outside, but also the products spent for industrial production needs within a given enterprise (association). Pig iron production data includes the amount of pig iron consumed for steelmaking in the same enterprise. The data on the production of granulated sugar also include the amount of granulated sugar consumed for the production of refined sugar and the like. In some cases, the volume of production in physical terms is determined by the commodity output, ie. minus the on-farm consumption of these products by manufacturing enterprises.
The units of measurement used to determine the volume of production in physical terms should correctly reflect the volume of products, taking into account their consumer properties, stimulate the production of the most efficient and high-quality products, promote the rational use of material, labor and financial resources, ensure the comparability of volume indicators at all levels of management ... The established unit of measurement of the volume of production in physical terms is mandatory for all production links.
Data on the total volume of production in natural units of measurement serve as the basis for determining the volume of production in value terms, and are also used in the development of balances of production and consumption, balances of production capacities, in calculating various economic indicators, etc.
The volume of products in conventional natural units. In a number of industries, along with natural and cost indicators, conditional natural units of measurement are used to determine the volume of production. The volume of production of wall materials is expressed in terms of a conventional brick; asbestos-cement slate - in conventional tiles; mineral fertilizers - in terms of the conditional content of nutrients, chemical plant protection products - in conventional units (according to the final form of preparations), i.e. in the standard content of the active substance, taken into account the release of specific types of drugs.
The volume of production of tractors in conventional units (in 15-strong tractors) is determined by dividing the total tractive power of all tractors (in hp) produced during a given period by 15 (the power of a conventional tractor in hp). The volume of marketable (gross) production of the production association. The calculation of these indicators for the production association as a whole and for the enterprises and production units included in it is carried out in comparable wholesale prices of enterprises and has the following features:
for an association as a whole, the volume of marketable (gross) output is determined as the sum of the cost of products manufactured by all independent enterprises subordinate to the association and intended for sale, as well as products manufactured by production units (regardless of their location) and intended for sale both outside the association and and independent enterprises subordinate to the association;
for each independent enterprise subordinate to the association, the volume of marketable (gross) output includes the cost of the products manufactured by it and intended for sale both outside the association and within the association to other independent enterprises and production units;
for each production unit (regardless of its location), the volume of marketable (gross) output is determined as the value of the products produced by it, intended for sale by the association outside this association, as well as to independent enterprises subordinate to this association.
The volume of marketable (gross) output of a given production unit does not include the cost of products intended for supplying it for industrial production needs to other production units of the same association.
Indicators of the tension of business plans.
Intense business plans are optimal plans that are developed in production associations (mills), in organizations and enterprises. Optimal (tense) business plans should ensure high growth rates of production 22 and labor productivity, contribute to an all-round increase in production efficiency and product quality based on the maximum use of intensive factors, material, labor and financial resources.
To ensure the necessary tension, the optimality of business plans, the planned indicators should be developed on the basis of progressive, scientifically grounded standards for the use of production capacities and all types of material, labor and financial resources, taking into account advanced experience, the achievements of production leaders who have achieved the best technical and economic indicators. the system of indicators used to assess the tension of the business plans of a production association and an enterprise, as a rule, includes indicators that are important for improving production efficiency and quality of work, for example:
use of production facilities (space);
labor productivity (output per worker);
the proportion of products of the highest quality (or other indicators of product quality);
cost of production;
profit by reducing the cost of production, etc.
In the specified system, if necessary, the following indicators can be additionally included: shift of equipment operation, equipment load, return on assets (total or for the active part of fixed assets), material consumption of products (or specific consumption per unit of power, work), as well as other indicators specific to this industry or production.
For each of the above indicators, the level (coefficient) of the intensity of tasks Kn is determined, which is calculated by dividing the prescribed value of the progressive indicator Ap by its normative reference value An (in the appropriate units of measurement):
To determine the tension of tasks, the initial base is a system of progressive norms and tasks (government orders) approved by a higher organization, as well as data from the analysis of statistical and accounting reports.
For workshops, sections, teams and workplaces, the composition of the task intensity indicators is determined by the management of the production association (enterprise) in relation to the system of indicators established as a whole for this association (enterprise) and taking into account the specifics of production.
When assessing the degree of tension of indicators, special attention should be paid to identifying the influence of the results of the work of a given object and external factors that do not depend on the efforts of this enterprise (association). According to the indicators characterizing the degree of intensity of tasks, enterprises (associations) make the necessary calculations and justifications. The level of tension in business plans is important in assessing business results, competitive placement of government orders, as well as in organizing economic incentives.
Indicators of planning and financing the activities of state-owned plants, factories, farms. In accordance with the established procedure, the authorized body, which is subordinate to the state-owned plant (factory, farm), in order to ensure supplies for state needs, fulfill state orders and concluded contracts, approves and annually brings to the said state-owned enterprise a binding plan-order.
In the order plan, the following main indicators are established from above:
the volume of production and supply of products (works, services) in kind with an indication of the nomenclature and assortment, as well as requirements for the quality of products (works, services);
terms of delivery of products (works, services);
state prices for products (tariffs for work, services) provided for in the order plan, as well as prices (tariffs) formed and changed by the authorized body in agreement with the RF Ministry of Economic Development and the RF Ministry of Finance;
payroll fund;
the standard for increasing the wage fund at the expense of profit in case of overfulfillment of tasks;
the standard for the reduction of the wage fund in case of non-fulfillment of the plan-order indicators;
limit on the number of employees;
standards for the use of profit received from the sale of products (works, services) produced in accordance with the order plan and as a result of independent economic activities permitted to it and directed to finance measures to fulfill the order plan, enterprise development plan, for various production purposes, and also to ensure social progress;
the amount of funds allocated from the budget and the conditions for their provision.
Funds from the federal budget are allocated to a state enterprise in the event of a shortage of its own funds and are directed to the following purposes:
implementation of the development plan, incl. implementation of state investment programs;
r&D performance;
providing mobilization training;
compensation for losses associated with the fulfillment of the plan-order.
Along with the above-mentioned plan-order, each state-owned plant (factory, farm) is obliged to develop its own development plan for this enterprise, which is agreed with the authorized supervising body. In the development plan of the state enterprise, the following tasks are established:
the volume of commissioning of new and withdrawal of obsolete production facilities;
the amount of R&D, the cost of work and the timing of the creation, development and implementation of new types of products;
indicators for training and retraining of personnel;
amount of financing costs and sources of funds for the implementation of the development plan;
a complex of organizational, technical, marketing, managerial, competitive and contractual, etc. measures to ensure the sustainable operation of the enterprise in fulfilling the plan-order, as well as the production of products (services) within the framework of legally permitted independent economic activities.
In accordance with the legislation, the director of a state-owned enterprise determines the procedure and forms of remuneration and bonuses for employees, independently approves the structure and staff within the established wage fund and number of employees.
Percentage of assignments for the volume of products (produced or sold) U. It is determined as the ratio of the actual volume of products (marketable, sold, gross) Tf for the analyzed period of time (month, quarter, year) in the corresponding prices to the planned volume of this product Tp:
Depending on the level of implementation of the plan for the volume of sales of products and contractual obligations for deliveries for the reporting period, the results of the economic activity of the enterprise (association) are evaluated.
Growth (decrease) in the volume of production (sales) of products (works, services) due to a change in the nomenclature
AT. A change in the range of products (works, services) leads to serious structural shifts that affect the volume of production (sales):
AT \u003d? (Q "i - q" o) Ui,
where: q "o q" i is the quantity (volume) of products (works, services) of the i-th type, produced (sold), respectively, in the base and reporting periods, in natural units;
CI - price per unit of product (work, services) of the i-th type, rubles.
Average annual absolute increase in production
A T is determined by the formula:
T -T AT \u003d "0, n
where: Тп - the volume of production achieved in the last year of the studied period;
T0 is the volume of production in the base year; n is the number of years in the period for which the average increase in production is calculated. The average annual absolute increase in the volume of production can also be determined by the formula:
where ATj is the absolute increase in the volume of production in each i-th subsequent year in comparison with the corresponding previous years in the given period.
The average annual rate of increase in the volume of production of products AU is determined by the formula (in%):
A Y \u003d 100 (D- - 100, \\ T0
where: T | - the volume of production in the last year of the analyzed period;
T0 is the volume of production in the base year (preceding the analyzed period); n is the number of years in the analyzed period.
The average annual growth rate of the volume of production Vr is calculated by the formula:
where: n - the number of years in the analyzed period;
Т0 and Тп - respectively, the volume of production achieved in the base year and the last year of the analyzed period.
Average index of physical volume of production Jq by
a group of enterprises (industry) is defined as an arithmetic mean by the formula:
Toy Tsoi "
where: iqj is an individual index of the physical volume of products of the i-th enterprise for a given period; Toi is the volume of products manufactured at the i-th enterprise in the base period;
ЦОІ - comparable prices for products. The rate of increase in the volume of production of AC products is determined by the formulas (in%):
AU \u003d Ut-100 or AU \u003d "- 100,
where: Ut is the growth rate of the volume of production for a given period,%; T0 and T | - the volume of production in the base and analyzed year of the given period.
The production growth rate Ut is determined by the ratio of the absolute volume of production for a given (anapized) period T | to the level of production, which was in the previous (basic) period T0, and is expressed as a percentage (or as a relative value):
Marketable products of the enterprise (industry). The volume of commercial products T is a part of the products produced by the enterprise and intended for sale to consumers. Calculated according to the factory method and measured in constant or current wholesale prices of the enterprise (excluding sales tax), taking into account additional payments or discounts to these prices in accordance with the accepted calculation procedure. The volume of marketable products of the enterprise is determined as the sum:
T \u003d TG + TP + TK + F + TU,
where: Tg - the cost of finished (complete) products sold to the outside;
Тп - the cost of semi-finished products of its production and products of auxiliary workshops for delivery to the outside; Тк - the cost of products and semi-finished products supplied to their capital construction and non-industrial facilities of their enterprise;
Ф - the cost of equipment, tools, fixtures, etc. general purpose own production, credited to the fixed assets of the given enterprise; Tu - the cost of services and work of an industrial nature, performed by orders from outside or for non-industrial farms and organizations of its enterprise, including the work performed on overhaul and modernization of equipment and vehicles of its enterprise.
The specific weight of comparable commercial output dT is determined by the ratio of the cost of comparable commercial output in selling prices Tc to the total volume of commercial output T produced in a given period, n is expressed as a percentage:
The level of fulfillment of tasks and obligations for the supply of products in accordance with the concluded contracts UD is determined by the following ratio in percentage:
where: Рд - the actual volume of products sold to consumers in full accordance with the terms stipulated for the given period by the tasks and concluded contracts, at the wholesale prices of the enterprise adopted in the plan;
P is the volume of products (works, services) approved in the plan to be sold in a given period, at the enterprise's wholesale prices adopted in the plan.
The level of fulfillment of tasks for the nomenclature (assortment) of products by the enterprise, industry U „(in percent). When determining the level of fulfillment of the plan for the nomenclature (assortment), only the quantity of products manufactured within the established plan is taken into account; overplanned items are not counted.
The calculation is made according to the formula:
ЕТфіДі Ун \u003d - -100
where: Тф, is the actual volume of production of the i-th type of product in physical terms (only the amount of products not exceeding the planned volume is taken into account);
T „i - the planned volume of production of the i-th type of product in physical terms (for a month, a year); CI - wholesale selling price of a unit of an i-RO type of product, rubles;
m is the total number of types (standard sizes) of products included in the nomenclature (assortment).
Similarly, the implementation of the plan for the nomenclature (assortment) for individual shops, industries, and sections is analyzed. However, in this case, instead of selling prices, indicators of the labor intensity of production or the standard cost of processing can be used.
Analysis of the implementation of the plan to the nomenclature should not be limited to such calculations. It is advisable to additionally find out how the plan for the manufacture of products for export has been fulfilled, whether the enterprise has overfulfilled the plan for the release of products with limited demand.
It is important to find out the reasons that caused the overfulfillment of tasks for some products and non-fulfillment for others. At the same time, special attention is paid to the observance of the terms and volumes of supplies of components by supplier factories, to the provision of raw materials and materials, whether there was an impact on the implementation of the plan of such negative trends as the desire to overfulfill the plan due to less labor-intensive or more profitable products to the detriment of the rest nomenclature. For this, it is advisable to analyze the specific labor intensity and profitability of individual products.
The level of fulfillment to customers (consumers) of contractual obligations for the supply of US products is determined by the formula:
where: Кд - the number of customer enterprises (consumers) to which the products were sold in full compliance with the terms of delivery provided for in contracts (schedules) in the reporting period;
K is the total number of customer enterprises (consumers) who, according to contracts (schedules), should have shipped (sold) products in the reporting period.
The conditionally net production of the enterprise (industry) Chu is defined as the difference between the commercial output T at the enterprise's wholesale prices and the material costs of production M, excluding the depreciation amounts: Chu \u003d T - M. The composition of material costs excluded when calculating the conditionally the same as when determining the indicator of net production.
The notional net output is mainly used for analytical purposes when calculating overall production efficiency.
Net production (normative) characterizes the newly created value. The indicator of normative net production is used to determine the dynamics (growth rates) of the physical volume of production, labor productivity, wage bill and control over its use.
The net production rate is the portion of the wholesale price of an item that includes wages, social contributions and profits.
In general terms, the standard for pure production Chn for a specific product is:
Chn \u003d Zr + 3RK, + Mon,
where: Зр - wages (basic and additional) of production workers, including deductions for social purposes in the projected (planned) calculation of the unit cost; К, - coefficient characterizing the ratio of wages (main and additional) of industrial production personnel engaged in maintenance and management to the wages (main and additional) of production workers of a given association (enterprise);
П „- profit to be included in the price and in the standard of net production. It is calculated according to the standards of profitability in relation to the cost, minus direct material costs (the cost of used raw materials, fuel, energy, materials, semi-finished products and components).
The norms of net production can reflect the average industry costs of living labor, which are determined in the manner established in the formation of wholesale prices, based on progressive norms of labor intensity.
Clean production standards are developed and approved for the entire range of finished products, semi-finished products, spare parts, for all works and services of an industrial nature, sold to the outside, for which prices are approved.
The total volume of normative net production for the enterprise (association) is determined according to comparable standards in the same way as the procedure established for comparable wholesale prices. The volume of normative net production in the plans and reports of enterprises and industrial associations is determined by direct account:
for finished products and other products planned in kind - by multiplying the volume of production in kind for each type of product by the established standard for pure products;
for products planned and accounted for only in value terms - by multiplying its volume in wholesale prices (estimated cost) by the standard coefficient of net production approved for each group and type of product. The specified normative coefficients characterize the ratio of the volume of net production to the value of the corresponding production, calculated in wholesale prices. Such coefficients for each type of product are not
2. Order No. 183.
may be more than one and are approved for each production association (enterprise); for the work in progress of products with a long production cycle - by multiplying the change in work in progress by the standard coefficient of net production or by direct counting for each type of product with the subsequent addition of the results.
Based on the satisfaction of market demand in terms of generalized cost indicators, the enterprises carry out calculations of production volumes and ensuring the volume of sales of finished products on the market. These indicators are:
- gross production of the enterprise for all types of work and services, including taking into account changes in the balance of work in progress;
- the volume of delivery of finished products in the wholesale prices of the enterprise;
- the volume of products sold on the market in value terms, allowing to establish the profitability of the enterprise, as a result of the efficiency of combining production resources at the entrance and the profitability of equity capital turnover.
For planning and accounting for production costs, determining the need for materials, fuel, energy, for calculating the required number of workers, wage funds, labor productivity and other important indicators of the enterprise, it is necessary to calculate the volume of gross output of the enterprise. The volume of gross output, which characterizes the total volume of production as a whole, is determined as the algebraic sum of marketable output and changes in the balances of work in progress in the planned or reporting periods and is calculated by the formula
where is the volume of the gross output of the enterprise;
- volume of marketable products according to plan;
- balances of work in progress, respectively, at the end of the planning period and at its beginning.
Work-in-progress should be understood to mean unfinished products during processing, which are in the production process, as well as remnants of semi-finished products, carry-over remnants of tools and technological equipment of our own production.
The indicator of marketable products characterizes the volume of products prepared for sale. The volume of marketable products includes the cost of: finished products intended for sale to the outside, their capital construction and non-industrial enterprises of the enterprise; semi-finished products of its own production and products of auxiliary and ancillary industries intended for outsourcing; as well as the cost of industrial work carried out on orders from outside or non-industrial enterprises and organizations that are part of the structure of the enterprise.
The volume of commercial products differs from the volume of products sold by the amount of changes in the balances of finished products in the warehouse of the enterprise and goods shipped but not paid by the consumer, calculated at the end and beginning of the planning period.
The volume of commercial products is determined by the following formula:
where is the volume of products sold in the planned period, unit units / year;
- balances of finished products in warehouses, respectively, at the end and beginning of the planning period;
- volumes of products shipped but not paid for by the consumer at the end and beginning of the year.
Marketable and gross output is expressed in wholesale prices of the enterprise and in current prices of the current year.
Planning gross output at constant prices makes it possible to analyze the dynamics of production volumes. The volumes of marketable and gross output of the enterprise are determined according to the factory method, according to which the intra-factory turnover is excluded from the cost of finished goods and semi-finished goods, i.e. the cost of that part of the product that is used within a given enterprise for its own production needs.
The production and economic activity of the enterprise is assessed by the volume of products sold. The volume of products sold in the plan is determined as the cost of products intended for delivery and payable in the planning period: finished products, semi-finished products of their own manufacture, industrial works intended for sale on the side (including overhaul of own equipment and vehicles, performed by industrial production personnel ), as well as the sale of products and the performance of work for its capital construction and other non-industrial farms on the balance sheet of the enterprise.
The volume of products sold is determined by the formula
, (2.18)
where are the balances of unsold products at the beginning and end of the planning period.
The rest of the designations are the same as before.
Thus, the products sold are the products released to consumers and sales organizations and paid for by them.
The fact of the sale of products under contracts with the consumer shows that it has passed from the sphere of production to the sphere of consumption and turned out to be necessary, i.e. received consumer recognition. This indicator determines whether the products manufactured by the enterprise are in demand in the market.
For an enterprise, the volume of sales of products makes it possible to establish the amount of funds for economic incentives in the reproduction process: a fund for material incentives for the collective, a fund for social and cultural events and housing construction, as well as a fund for the development of its own production, science and technology.
In order to eliminate the results of industrial labor and to identify their own results of activity, the indicator of net production can also be used.
Example of problem solving
A task... Calculate the volume of sold products of the enterprise with the following initial data: total balances for each type of products in the warehouses of the enterprise are at the beginning and at the end of the year, respectively: product A - 300 and 240 thousand UAH; product B - 30 and 36 thousand UAH; product B - 19.5 and 16 thousand UAH; product G - 45 and 30 thousand UAH The volumes of products shipped at the beginning and at the end of the year are the same, and the volumes of product output in value terms are as follows:
product A - 6,600 thousand UAH;
product B - 1800 thousand UAH;
product B - 812.5 thousand UAH;
product Г - 3000 thousand UAH
Decision
The volume of products sold by the enterprise is determined by the formula
where is the volume of commercial products of the enterprise, thousand UAH / g;
- balances of finished products in warehouses, respectively, at the end of the planned year and at its beginning, thousand UAH;
- volumes of products shipped at the end of the year and at the beginning, thousand UAH;
z - number of modifications of manufactured products j.
The volume of marketable products of the enterprise
Volume of products sold
Tasks
Cum Overload 122... The mechanical workshop of the plant completed the following volumes of work during the year: for the assembly workshop of the plant - 2 million UAH; for outsourcing made spare parts for UAH 5 million, for capital construction - for UAH 0.1 million; for his tool farm - by UAH 5 thousand, for the service of the chief mechanic - by UAH 3 thousand.
At the same time, the amount of backlog of work in progress decreased by UAH 0.2 million. per year.
Determine the volume of gross and marketable production of the shop, as well as the volume of work on the intra-plant and gross turnover.
Cum Overload 123... The machine-building plant must produce 1010 products per year, 10 of which it was decided to leave for its own needs. The plant's machine-tool shop will manufacture 12 special machines: 10 for its own shops and 2 for the neighboring plant. The selling price of the product is 5000 UAH, and the special machine is 3000 UAH. In addition, spare parts will be produced for UAH 1 million. for implementation.
Determine the volume of the plant's gross output, as well as the volume of products sold by it, provided that the stocks of finished products in the plant's warehouses do not change.
Overload 124... For the current year, the enterprise has planned the volume of gross output in the amount of 110 million hryvnyas, the backlog of work in progress at the beginning of the year was 2 million hryvnias. and at the end of the year the backlog should remain at UAH 5 million. In addition, stocks of special equipment in the plant's warehouses should also increase by UAH 0.5 million.
Determine the planned volumes of marketable and sold products of the plant for the current year under the following conditions:
- the remainder of unsold products in the warehouse at the beginning of the year was estimated at UAH 500 thousand, and the cost of products already shipped but not yet paid for was UAH 1.5 million;
- it is planned for the end of the year the remainder of unsold products is UAH 3 million. with the same amount of shipped but not paid for the plant's products.
Cum Overload 125... In the planned year, the plant should produce the main marketable products for UAH 300 thousand; more will be produced for 20 thousand UAH. semi-finished products, of which 15 thousand UAH will be consumed in their production, and the rest will be supplied to other enterprises in the order of cooperation. The size of the backlog of work in progress is expected to be reduced by UAH 10 thousand by the end of the year. compared to the beginning of the year.
Determine the volumes of marketable, gross and sold products of the plant, provided that the stocks of finished products in the warehouses of the enterprise should be reduced by 5 thousand UAH. per year.
Cum Overload 126... The mechanical plant in the planned year should produce products for 40 million UAH. for implementation and, in addition, planned services on the side for 2 million UAH. Semi-finished products will be produced for 250 thousand UAH, of which 50 thousand UAH will be consumed in our own production, and the rest will be supplied to other enterprises in the order of cooperation. The amount of work in progress at the end of the year may increase by UAH 2.5 million. compared to the beginning of the year.
Determine the volume of marketable and gross output of the plant.
Overload 127... During the year the plant produced 500 devices at a cost price of UAH 120. and 550 more devices at the price of 200 UAH. a piece.
The remainder of the work in progress at the cost price at the beginning of the year amounted to UAH 320 thousand, at the end - UAH 290 thousand.
The wholesale price of the device is 10% higher than the cost price. Determine the volume of marketable and gross output.
Cum Overload 128... The forging shop of the plant produces products for UAH 1 million. per year: by UAH 0.8 million. - for the machine shop of his plant and for UAH 0.2 million. - for other enterprises. The mechanical shop produces products for UAH 5 million: for UAH 4.5 million. - for your assembly shop; by UAH 0.4 million - for other enterprises and by UAH 0.1 million. - for capital construction.
The assembly shop produces products for UAH 6 million. per year for the market. And the tool shop produces products for UAH 0.1 million. for the shops of their enterprise.
Cum Overload 129... There are 4 workshops in the structure of the plant: procurement, assembly, final assembly and instrumental.
The procurement shop produced products for UAH 2 million: for UAH 1.8 million. - for the unit and assembly shop and by UAH 0.2 million. - for implementation on the market. The change in the work-in-progress balance for this shop was + UAH 30 thousand. Aggregate and assembly shop produced products for UAH 3 million: for UAH 2 million. for the final assembly shop, and the rest of the products for sale. The change in the work-in-progress balance for this shop was + UAH 50 thousand.
The final assembly shop produced products for UAH 3 million. and the work-in-progress remains unchanged in this shop.
The tool shop produced products for UAH 0.5 million. and the work-in-progress has not changed either.
Cum Overload 130... The Aviation Plant produces 600 aircraft a year.
Calculate the volume of marketable and gross output of the wing assembly shop under the following conditions: labor intensity of a set of wings - 500 standard hours. at a cost of 1 standard hour at the plant 5 UAH: the group set of spare parts for the wings is 10%; technically inevitable losses - 1%, and an increase in the backlog of work in progress in the shop - 5% of the release program.
Cum Overload 131... The plant produced 1000 items in the reporting year, the current wholesale price of which is UAH 1100. per item, and the total cost is 1000 UAH. The volume of work in progress amounted to 0.1 million standard hours. per year at full cost of 1 standard hour. UAH 5 at the plant.
Determine the volume of the plant's gross output in comparable and current prices, if the comparable wholesale price of the product is 20% lower than the current one.
Cum Overload 132... The volume of the plant's gross output in comparable prices amounted to UAH 10 million. with a volume of work in progress of 400 thousand standard hours and the full cost of 1 standard hour. 4.5 UAH Planned profit percentage - 10% of the cost price. Determine the volume of commercial products and the current wholesale price for the product, if the plant produces 3000 products at current prices, which are 10% higher than comparable ones.
Cum Overload 133... Determine the planned annual volume of sales of the machine-building plant and the planned percentage of its increase in comparison with the reporting year on the basis of the following data: the release of marketable products is planned in the amount of 63 million UAH, the balance of commercial products as of January 1 of the planned year will be 5 million UAH, and the cost of shipped but unpaid products is UAH 2 million, and the remainder of marketable products at the end of the planned year should amount to UAH 4 million. Consider that the volume of products sold last year was equal to UAH 60 million. at the same prices.
Cum Overload 134... In the planned year, the plant should produce 3,000 products at the current price of 110 UAH. per item with a projected profit of 10% of the cost. Work in progress at the end of the reporting year amounted to UAH 30 thousand. at cost. Determine the amount of backlog of work in progress at the end of the planned year, if it is known that next year the volume of production should increase by 20% and the manufacturing cycle of the product will be 1 month with a cost increase factor equal to 0.6.
Determine also the volume of commercial and gross output in current and comparable prices, if the current price is 10% lower than the comparable one.
Cum Overload 135... In the planned year, the plant should produce 1000 items A and 2000 items B at current wholesale prices: items A - 110 UAH, B - 165 UAH. and the planned cost of these products is 100 UAH. and 150 UAH. respectively. According to the inventory data, work in progress at the end of the reporting year was UAH 20,000 for product A, and UAH 10,000 for product B. at cost.
According to the long-term plan for the development of the plant, product output should increase by 20% next year, and the duration of calendar cycles at the end of the year will be 1.5 months for product A, 1 month for product B, with an average cost growth factor for these products equal to 0.5.
Determine changes in the backlog of work in progress and the volume of gross output of the plant in comparable prices, if they are 10% higher than the current ones.
Overload 136... In the planned year, the plant must manufacture products A and B with the initial data given in table. 2.12.
Table 2.12
According to the long-term plan for the development of the plant, the output should increase next year by 10%, and the production cycles at the end of the year will be: 1 month - for product A and 2 months - for product B with an average cost growth rate of 0.6.
Accurate calculation of volumes production products is an inseparable part of the planning of the work of any impressive company, engaged not only in production, but also in sales and purchase of goods. How to make such a calculation?
Instructions
1. Particularly easy volume determination method products - borrowing statistical data taken from the report compiled by the accounting department. Take volume indicators from this document, if such information is available to you.
2. If you cannot take information from statistical reporting, calculate the expression in money of the amounts of the finished products taken for the preface and the end of the reporting period.
3. Subtract the amount of the balance produced products of the total issued products during the reporting period. This monetary expression will indicate the volume of the issued products .
4. To make the calculation more accurate, add the resulting difference to the revenue generated from the issue products .
5. In order to further clarify the volume of the finished products , index the amount received by a percentage identical to the percentage that the organization's pricing policy was subject to change for the reporting period. As a result of these calculations, you will receive an indexed volume of the released finished products .
6. In order to track the dynamics of output volumes products , compare the rate of metamorphosis of the company's revenue.
7. In order to compare the tier of revenue, take the data of Form 2 reporting for several (at least 2) reporting periods.
8. Unify the process for calculating output volumes products with the support of the further formula: VGP \u003d IOGP + ORGP - VHOGP, in which VGP is the release of the finished products , expressed in pieces.IOGP is the outgoing balance of the finished products , in pieces ORGP - sales volume of finished products , in pieces.HOGP is the incoming volume of the finished products at the beginning of the reporting period, also expressed in pieces.
9. Competently and neatly executed calculation will allow the company to plan the sale of finished products through the existing network of distributors or make a timely decision to expand this network.
The entire salesperson is having successful days. Occasionally, you can conclude a single deal due to the fact that you sell too expensive or too cheap. It is very important to keep statistics on the sales of your products. This will help your company thrive.
You will need
- - Calculation of the average sales volume;
- - control of the number of customers;
- - an overview of the activities of the opponents.
Instructions
1. Calculate last year's amount of money raised and divide it by the number of sales made (all bills, orders, contacts). If you do not know these numbers, because you have just started selling, ask those who have a skill in this area and have been working in it for several years. In the absence of such data, proceed with independent calculations. The review should be carried out as funds accumulate.
2. Look at the resulting average sales. If this indicator is higher than the desired mark, then you will need fewer customers, and if it is below average, then look for larger customers. Accordingly, focusing on these figures, calculate the required volume of sales, the one that should be of the appropriate size.
3. Conduct a survey of your customers after figuring out average sales. Potential for your development will be those customers who do not cost you so much. Calculate the time you spend serving them. If you wish, you can transfer customers to other data of transactions, as well as replace any customer at any time and start looking for more promising ones. All this makes it possible to regulate the number of products or services sold.
4. Get all the data on your hourly deals and daily sales. This will be a wonderful indicator of professionalism by which you can judge your abilities and your genre of work. Compare this figure with competing organizations. If your sales figures are really a little higher, then you are a great seller, and the volume of sales is calculated by you positively, and if lower, analyze your close and weak sides before choosing another tactic of doing business. If in any business that you start, the sales figures remain the same, then it’s all about you and no one else is bigger.
The volume of produced or sold goods is the number of each product produced over a certain period of time (for example, for the reporting year).
Instructions
1. Determine the volume goods in monetary terms. To do this, multiply its number by the unit cost. goods ... The calculation may be different if the goods are not homogeneous, and the cost, accordingly, differs. In this case, calculate the volume separately goods for each batch, and then add up all the values \u200b\u200bobtained.
2. Calculate the volume goods in comparable prices (these are prices for a specific year or for a specific date). Such prices can be determined or fixed, as well as calculated through certain indicators (for example, through the inflation tier). In order to detect the volume goods in comparable prices, you need to multiply the number of each product produced by their value for a given year. It is also allowed to adjust the volume goods at current prices for the desired indicator.
3. Discover the volume goods realized for a certain period of time (for a quarter, a year or six months). As usual, you must be aware of the residual values. goods at the end, as well as for the preface of a given period. Consequently, in order to determine the volume goods within a certain period of time, add to the volume of production, the one that was produced during this period, the rest goods for the preface of the given time. After that, subtract from the amount received the remainder of the products that were in the warehouse at the end of the required period.
4. Calculate the volume of issued goods in monetary terms in the form of a summation of finished products, which must be taken as the preface and the end of the reporting period. Later, subtract from the resulting value the sum of the remainder of all goods produced for a certain period.
5. Determine the volume goods taking into account the work in progress, but the one that needs to start production. For this, from the volume goods , the one that needs to be released this year, subtract the volume of work in progress goods for the preface of the period. Further, subtract the volume of work in progress at the end of the period from the resulting value.
Related Videos
Each enterprise faces the inevitability of planning production volumes and selling products. Calculation of output is an indispensable element not only in production planning, but also in the work of sales and supply departments. In addition, the company's management needs to provide production capacity calculated in natural and cash equivalents. Let's talk about the value of the volume of production and its calculation.
Definition
In essence, the volume of production is the sum of the quantity of goods produced over a certain period and expressed in various indicators. The significance of this indicator is due to two points of view:
- financial, since it is the main volumetric value characterizing the scale of the company's production activities. The firm is obliged to provide such information to parent organizations, founders, investors and other users;
- strategic because it positions the company and provides conditions for the conclusion of contracts and promotion on the market.
The units for measuring the volume of production and sales of products are indicators:
- Natural (pcs, m, tons, kg);
- Cost (in rubles or other currency);
- Conditionally natural (in generalizing the assessment of the volume of production of dissimilar products).
Output volume: formula
The main indicators characterizing the volume of production are the gross and market value of products. Gross value is the monetary value of all of the company's products and services provided during the reporting period. It takes into account the total cost of manufactured products, semi-finished products, services provided, changes in work-in-progress balances and intrasystem turnover.
Market value is understood as the value of products released by the enterprise and intended for sale. Fluctuations in the values \u200b\u200bof "unfinished" and on-farm turnover are not included in the commodity value. In many enterprises, the value of gross and marketable output is identical if there are no indicators of internal turnover and work in progress.
Gross production is calculated using the formula:
VP \u003d TP + (NP k / g - NP n / g), where
VP and TP - gross and commercial products,
NP k / y and NP n / y - work in progress at the end and beginning of the year.
Equally important is the expression of product volume using natural values. This method is used in the analysis of the volume of production and sales of products by types and categories of homogeneous products. The volume of production is calculated by the formula:
O pr \u003d K x C, where K is the number of units of goods produced, C is the price of the product.
For example, if during the period under review, 100 parts were produced at a price of 200 rubles. and 500 parts at a price of 300 rubles, then the total production volume will be 170,000 rubles. (100 x 200 + 500 x 300).
How to find the volume of sales of products: the formula
The volume of sales of products is calculated by the size of the products shipped or the proceeds received. It is important for the analyst to know how the product is being sold, whether the demand for it is falling and whether to increase production. The indicator of the volume of products sold (in dynamics) answers these questions. Calculate it using the formula:
О рп \u003d ВП + О гпнг - О гпкг, where
VP - gross product,
О gpng and O gpkg - remains of SOE at the beginning and end of the year.
For example, the volume of production for the year amounted to 300,000 rubles, the balance of SOE in warehouses amounted to: 20,000 rubles. at the beginning of the year, 35,000 rubles. - finally. The volume of products sold was:
About rp \u003d 300,000 + 20,000 - 35,000 \u003d 285,000 rubles.
Optimal production volume
The optimum is the volume of production that ensures the fulfillment of the conditions under the concluded agreements within the agreed timeframe with minimal costs and maximum efficiency. The optimal volume is determined by comparing gross or marginal indicators.
Comparing the gross values, the profit is calculated for various volumes of production and sales of products in the following sequence:
Determine the size of the volume of issue, at which the profit is equal to 0;
Calculate the volume of production with the maximum profit.
Let's demonstrate the calculation of optimal values \u200b\u200bby an example:
|
volume of sales |
price |
proceeds |
gross costs |
profit (revenue - gross costs) |
|
|
permanent |
variables |
||||
The essence of the calculations is to identify the sales indicator with zero and marginal profits. It can be seen from the table that the company will be able to reach zero profit by manufacturing 15 to 20 parts. The profit will reach maximum values \u200b\u200bwhen 50 pieces are produced. In this example (with the given parameters of costs), the sales volume of 50 units will be the optimal indicator, and when concluding supply contracts, one should proceed from the optimal production size.
Comparison of the limiting indicators determines until what point the increase in production volume will be appropriate. Here the economist's attention is drawn to costs and income. There is a rule - if the marginal amount of income per unit of product is higher than the value of the maximum costs, then it is possible to further increase the volume of production.
When calculating the optimal values, it is necessary to take into account the factors affecting the volume of product sales. These include:
- factors indicating the provision of the company with material and raw materials, specialists, the use of new technologies and techniques, etc .;
- factors depending on market indicators, for example, product prices, market fullness with competitive goods, purchasing power, etc.
Analysis of the volume of production and sales of products
Analytical work begins with a study of production volumes and growth rates. Therefore, the primary tasks of analyzing the volume of production and sales of products are:
- assessment of the dynamics of the volume of products;
- identification of conditions affecting the change in these values;
- disclosure of reserves for increasing output and sales.
Volume of production (release) products can be measured by various indicators. They can be natural, conditionally natural and value (monetary).
TO natural indicators include pieces, tons, square meters, cubic meters, liters, etc.
Conditionally natural indicators are used to generalize the volume of various types of the same type of products. Examples of such indicators are: production of fuel in terms of conventional fuel with a calorific value of 7000 kilocalories, production of wall materials in terms of conventional bricks, etc.
The total volume of production of various types of products can only be expressed using cost indicators... The most important of them are commercial products. Gross output is the value of all products manufactured and work performed, including work in progress. Gross output includes, along with commercial output, the following elements:
- the cost of raw materials and materials of the customer;
- change for a given period in the balances of work in progress
Indicators of gross and marketable output are used to assess the fulfillment of the tasks of business plans for output and the dynamics of products in comparison with previous periods, as well as to calculate indicators of labor productivity, capital productivity, material efficiency, etc.
In order to identify the true volume of work performed by a given organization for the production of products and eliminate (eliminate) the influence of the named input factors, the following indicators are used, expressing the volume of products, taking into account the complexity of its manufacture:
- Normo hours (the cost of normalized working time for the production of products). This indicator is used in mechanical engineering
- Standardized wages.
- Standard processing cost (NSO). This indicator is defined as the difference between the production cost of products and the cost of raw materials, materials, purchased semi-finished products and components
- The volume of production can also be expressed by newly created value, i.e. in terms of net and conditionally net products.
The indicator of net production is determined by subtracting material costs (costs of raw materials, materials, fuel, energy, semi-finished products and components) from the wholesale price of products (excluding), as well as depreciation deductions. In other words, net output is the sum of the payroll with contributions to off-budget funds and profits. The indicator of conditionally net production is equal to the indicator of net production plus depreciation deductions.
Reserves for increasing production output
I. Reserves in terms of fixed assets. These include:- increasing the shift of the equipment. The amount of the reserve is determined as the product of the number of additional hours of equipment operation by the average output per one machine-hour;
- elimination of the causes of integral and intra-shift equipment downtime.
- commissioning of uninstalled equipment. (defined as the product of the number of pieces of equipment put into operation by the average output of a piece of equipment);
- implementation of organizational and technical measures that have not yet been completed to reduce the time spent on equipment operation for the production of a unit of output.
- elimination of the causes of excess waste of materials;
- useful use of planned waste materials;
- implementation of organizational and technical measures to save material resources.
- bringing the number of workers to the planned level (determined by multiplying the number of missing workers by the average annual output of one worker);
- elimination of the causes of regular and intra-shift downtime of workers;
- implementation of organizational and technical measures to reduce the labor intensity of manufacturing products.
Knowing the reserves for each of the three groups, the total amount of the reserve for increasing production should be determined. Add up the amounts we received: the amount of reserves cannot be, since they refer to different groups of factors (resources). The total amount of reserves is taken as a reserve for increasing output, i.e. the smallest sum of the total reserves of the three groups. The smallest amount is taken because it is backed by reserves for the other two groups, i.e. is complete.
Having determined the reserve for increasing the output of products, we will find the reserve for increasing the volume of its sales. Such a reserve in the sphere of production is equal to a complete reserve for increasing output.
Analysis of the volume of production
The analysis of the dynamics of production and sales of products is carried out on the basis of accounting and operational (management) accounting data by comparing indicators of the volume of production and sales of finished products for the periods under consideration.
The analysis of the fulfillment of the tasks of the business plan for the production (output) of products begins with a study of the degree of fulfillment of the plan for gross and marketable output, as well as the dynamics of these indicators over a number of periods.
We present the initial data for analysis in the following table:the plan for gross and marketable output was exceeded by 2.4%, which is 545 thousand rubles. (23335 - 22790). Compared to the previous year, the volume of manufactured products increased by 5.9%.
All this allows us to give a positive assessment of the organization's activities for the production of products. The analysis determines the rate of growth and increase in the volume of products. The average annual growth rate of output is calculated as the geometric mean or arithmetic weighted average.
Next, you should analyze the composition of the released products and determine how the plan for the release of comparable and incomparable products has been fulfilled. Comparable products are those that were produced not only in the reporting period, but also in the previous period in mass or batch production (not in the form of experience). The products that were first produced in the analyzed period in mass or serial production are incomparable.
Then you should study the information on the release of products that correspond to the profile of the organization and does not correspond to its profile. On the basis of these data, the coefficient (level) of specialization of the organization is determined as the ratio of products corresponding to the profile of the organization to the total volume of manufactured products. The growth of the level of specialization of the situation leads to a decrease in the labor intensity of manufacturing products, an increase in labor productivity and a decrease in production costs.
The composition of the released product should be analyzed in the context of its constituent elements, i.e. finished products, semi-finished products of our own production, sold to other organizations, etc. It is justified here that the growth of gross and marketable output is achieved through the release of finished goods, which is the main element of gross and marketable output.
An important stage in the analysis is study of the composition and reasons for the changework in progress.
If a surplus increase in the balance of work in progress is established, then this means that the marketable output will decrease by the corresponding part, therefore, the analyzed organization has not used all the opportunities to increase the marketable output.
Above-planned increase in work-in-progress balances can be caused by various reasons. They can be subdivided into two groups: 1) reasons that are not the fault of the enterprise, as well as those that do not depend on its activities; 2) the reasons due to shortcomings in the activities of the enterprise.
Let us consider these reasons in detail.
Group I.
These include: a) overfulfillment of the plan for the production of gross output; b) overfulfillment of production standards in some production areas; c) change in production plans for certain types of products and postponement of order manufacturing, d) incompleteness of parts, assemblies, semi-finished products due to delays by suppliers of basic and auxiliary materials, semi-finished products, as well as unsatisfactory fuel supply electricity.
Group II.
It includes: a) incompleteness of parts, assemblies, semi-finished products, as well as finished products, arising from shortcomings in the activity of the analyzed enterprise; b) rise in the cost (increase) of the actual cost of work in progress in comparison with the planned cost; c) the inclusion in the work-in-progress of costs not related to it, i.e. shortcomings in the accounting of work in progress. These costs include: final (incorrigible) marriage, etc.
For detailed analysis, use inventory materials. If over-planned backlog of work in progress is established, associated with shortcomings in the activities of the analyzed enterprise or with shortcomings in its material and technical support, measures should be developed for. reducing the amount of work in progress. If the actual size of the work in progress is less than the planned one, it is necessary to establish whether this does not lead to interruptions in the production process. If such a situation is systematic with the uninterrupted production of products, the question of reducing the planned size of work in progress should be raised.
Sales proceeds
Sales proceeds - the cost of products sold, services rendered, work performed with value added tax, excise taxes and other surcharges.
Business expenses - costs associated with the sale of finished products, works, services.
Goods shipped - goods sent, but the title to which has not passed to the buyer.
Operating income and expenses - results from other business transactions.
Other non-operating income and expenses - the results of operations that were not reflected in operating income and expenses.
Balance sheet profit (loss)- the total result of all profits and losses of the enterprise for the reporting period.
Analysis of proceeds from the sale (sale) of products
The tasks of analyzing the implementation of the implementation plan are as follows:- establishing the validity of the indicator of the business plan for the sale of products;
- determining the degree of fulfillment of the plan for the volume of the range of products sold;
- calculation of the influence of individual factors on the deviation of the actual volume of sales from the planned;
- identifying reserves for further increasing implementation and ways to mobilize, i.e. use of these reserves.
Let's consider the order of analysis in accordance with these tasks.
When checking the validity of the implementation plan, it is determined whether it corresponds to the planned output of marketable products and the planned change in the balances of unsold products during the year.
Then the degree of implementation of the implementation plan is analyzed.
In order to ensure comparability of data, it is necessary that the planned and actual information on the volume of sales were expressed in the same estimate. To do this, use the wholesale prices of the plan. Consequently, to assess the degree of implementation of the implementation plan, it is necessary to compare the actual implementation at planned prices and planned implementation at the same prices.
Currently, the main importance is attached to the implementation of supply contracts - the most important economic indicator that determines the efficiency, feasibility of economic activities of the enterprise.
The assessment of the degree of accuracy in fulfilling contractual obligations is carried out as follows:
The degree of fulfillment of contractual obligations is the amount of money under the terms of the contract - Underdelivery (or penalties), divided by the amount of money under the terms of the contract.
In case of incomplete and untimely deliveries, i.e. any deviation from the terms of the contract through the fault of the supplier, the amount of underdelivery and penalties acquires a nonzero value, and the value of the fraction in question becomes less than one, i.e. indicates a violation of the terms of the contract. If the contractual discipline is observed exactly, the value of this fraction is equal to one.
After determining the degree of implementation of the implementation plan, it is necessary to calculate the influence of individual factors on the amount of overfulfillment or non-fulfillment of the implementation plan.
The degree of fulfillment of the plan for implementation is influenced by two main factors: 1) fulfillment of the plan for the release of commercial products in terms of the total volume of assortment and quality;
2) change in the balances of unsold products in the reporting year
Let's consider the influence of these factors on the example of the analyzed organization (in thousands of rubles in wholesale prices adopted in the plan).
Table 26So, the overfulfillment of the plan for sales by 361 thousand rubles, or 1.6%, took place solely due to overfulfillment of the plan for the production of marketable products. Increase in balances of unsold products in the amount of 184 thousand rubles. more than expected, reduced (the influence of this factor is the opposite) the degree of overfulfillment of the plan for implementation by 184 thousand rubles, or 0.8%. The total influence of two factors (balance of factors) is: + 545 thousand rubles. - 184 thousand rubles. \u003d + 361 thousand rubles.
Then you need to analyze in detail the influence of each factor and identify the reserves for a further increase in the volume of sales of products, both in the sphere of production and in the sphere of circulation. Let us dwell on the reserves for increasing the volume of sales of products available in the sphere of circulation, i.e. directly in the field of implementation.
In the analyzed organization, the composition of unsold products at the end of the reporting year is characterized by the following data:
Table No. 27The following types of unsold products have an unjustified nature: 1) excess balances of finished products in the warehouse - 30 thousand rubles; 2) balances of goods shipped, not paid on time by buyers - 56 thousand rubles. 3) balances of goods in custody - 7 thousand rubles.
Elimination of these types, i.e. reduction of stocks of finished products to the established planned value, as well as the sale of goods that are not paid on time and in custody with buyers, is a reserve, increasing the volume of sales of products in the sphere of circulation. In the analyzed organization, this reserve will be 30 + 56 + 7 \u003d 93 thousand rubles.
What are the ways of mobilization, i.e. use of identified reserves? They consist in eliminating the causes that caused the presence of unjustified balances of unsold products. Let's consider these reasons in detail.
1. Finished products.
In order to increase the volume of sales of products in the part related to the sphere of circulation, it is necessary to achieve the rhythmic work of the organization, to eliminate shortcomings in the organization of sales of products, to establish permanent economic relations with the purchasing enterprises, to speed up the registration and presentation of settlement documents for the shipped products to the bank, to observe the contractual discipline, use forms of non-cash settlements that speed up payments as quickly as possible, apply economic sanctions against buyers who delay payments. The implementation of these measures will help reduce the balance of finished products and goods shipped, and, consequently, increase the volume of sales of products.
Reflection in the accounting of proceeds from the sale of products (works, services)
Since January 1, 2001, the Chart of Accounts provides for a new ideology for the formation of financial results in accordance with PBU 9/99 "Organization's Income" and PBU 10/99 "Organization's Expenses".
First of all, this concerns accounts 90 "Sales", 91 "Other income and expenses" and 99 "Profit and loss". Until January 1, 2000, they corresponded to accounts 46, 47, 48 and 80.
Account 90 "Sales" is intended to summarize information on income and expenses associated with ordinary activities, as well as to determine the financial result of them.
In particular, this account reflects the revenue and cost of finished products and goods, works and services of an industrial and non-industrial nature, transport services, etc.
The proceeds from sales for the reporting month determined on account 90 "Sales" from the special sub-account 90-9 "Profit / loss from sales" are written off to account 99 "Profits and losses".
Records on subaccounts opened to the "Sales" account will be kept cumulatively during the reporting year, that is, the account is not closed monthly. At the same time, in general, there is no balance on account 90 at the reporting date.
In accordance with PBU 9/99 "Income of the organization", the recognition of revenue in accounting can only be if the following conditions are met:
- availability of a contract;
- the amount of revenue can be determined;
- there is confidence in the increase in economic benefits;
- ownership (possession) passed to the buyer.
The recognition of revenue in accounting is reflected by the entries:
debit of account 90-3 "Value added tax", credit of account 68 (76) "Calculations of taxes and duties - the amount of NDM from sales proceeds.
At the same time, we write off the cost of goods sold (works, services):
- debit of account 90-2 "Cost of sales",
- credit of account 43 "Finished goods",
- credit of account 45 "Goods shipped",
- credit account 40 "Release of finished goods",
- credit account 20 "Main production".
