The production program of the enterprise is formed in such a way as to ensure the implementation of the sales plan in a particular period, taking into account the production capabilities of the enterprise. The problem is that the production capacity of the enterprise for the production of products may be more or less than the planned sales volume. The factor of production that most often determines the capabilities of an enterprise is production capacity. If the production capacity, on the contrary, is less than the sales volume, then the sales volume cannot be fulfilled, and it is necessary to either increase the production capacity or reduce the sales volume. In this regard, the production program serves as a tool for coordinating the possible volume of sales with the production capacity of the enterprise in the planning period.
The production program not only establishes the volume of output of the final product, but is also the basis for calculating the production plans of the structural divisions of the enterprise. When calculating the production plans of structural units (shops, buildings, industries, sections, production lines), in addition to the volumes of marketable products necessary to ensure the sales plan, the need to change inter-shop and intra-shop backlogs of unfinished products is also taken into account. Tasks for the release of final products to finishing shops, as a rule, are set at the level of the production program of the enterprise. As for the tasks of the intermediate workshop involved in the manufacture of the final product, they can be greater than the indicators of the production program if it is planned to increase the inter-shop backlogs, or less if they are planned to be reduced. Therefore, the planning of the production program by the main divisions of the enterprise is carried out back to the course of the technological process. Production volumes by workshops are planned on the basis of the planned cost of one product or according to planned and estimated in-house prices. At small enterprises, the production program of the shops is calculated in natural or conditionally natural terms, and at medium and large enterprises that have in-house cost accounting, in cost and natural terms.
The production program of the enterprise is calculated for a year with a breakdown of tasks by quarters, and quarterly - by months. In the plans of structural divisions, the tasks of the production program can be distributed over shorter periods.
The development of a production program is the most complex process, since it has to coordinate and take into account a huge number of different factors. A typical algorithm for generating a program is shown in fig. 2.
Figure 2 - Algorithm for planning the production program.
Note - Source: own development.
Consider the content of the main stages of the production program planning algorithm.
Analysis of the implementation of the production plan. The main tasks of analyzing the implementation of the plan in the reporting and previous planning periods are as follows:
Checking the implementation of the plan for the release and sale of products for all cost, natural, conditionally natural and labor indicators;
The study of the reasons that positively and negatively affect the implementation of planned indicators;
Identification of reserves for further growth and increase in production efficiency;
Development of measures for the use of reserves identified during the analysis of the conditions for increasing the volume of output and improving its quality;
Establishment of calendar terms for the implementation of individual measures, the appointment of units and officials responsible for their implementation, as well as determining the effectiveness of these measures.
An analysis of the volume of production begins with a study of the dynamics of commodity and gross output, the calculation of basic and chain growth and growth rates. The analysis of the implementation of the plan for the nomenclature is based on a comparison of the actual and planned output of products by product. Particular attention should be paid to products included in the state order. Evaluation of the implementation of the plan for the assortment can be carried out:
By the method of the least percentage (item of the nomenclature that has the lowest percentage of plan completion);
According to the specific weight of products in the general list of product names for which the production plan has been completed;
With the help of the average percentage, which is calculated by dividing the total actual output of products within the plan by the total planned output (products manufactured in excess of the plan or not provided for by the production program are not counted in the implementation of the plan for the assortment).
At the same time, internal and external reasons for non-fulfillment of the assortment plan should be identified.
The uneven implementation of the plan for individual item positions leads to a change in the structure of the production program, i.e. the ratio of individual types of products in their total output. Changes in the structure of production have a great impact on all economic indicators: output in terms of value, material intensity, cost of commercial products, profit, profitability, etc.
The impact of the structure of production on the change in the cost of output can be estimated using the weighted average price method. To do this, first, the weighted average price is determined with the actual structure of products, and then - with the planned one. The difference between them is multiplied by the actual total volume of production in physical terms.
The same result can be obtained in a simpler way: the difference between the levels of implementation of the production plan in value and physical terms is multiplied by the planned output of marketable products in value terms.
An important role in the analysis of the implementation of the production program is given to the analysis of the rhythm of production. Rhythm characterizes the uniformity of output, established by the production plan. To change the rhythm of output, the rhythm coefficient is used, which is determined by dividing the amount of actually released products, which is counted in the implementation of the plan, by the planned output for the analyzed period of time. At the same time, in the implementation of the plan for the analyzed period of time. At the same time, the actual output of products, but not exceeding the level of the plan, is counted in the implementation of the plan in terms of rhythm.
To assess rhythm, the coefficient of arrhythmia can also be calculated as the sum of positive and negative deviations in output from the plan for each day, week, decade, month and beyond (without taking into account the sign).
Coefficient of arrhythmia - an indicator inverse to the coefficient of rhythm. The more rhythmically the enterprise works, the higher should be the coefficient of rhythm and the lower the coefficient of arrhythmia (in the range from 0 to 1).
Evaluation of rhythm allows not only to judge the uniformity of production, which is the most important condition for the implementation of the sales plan, but also to calculate the lost opportunities of the enterprise for the production of products due to irregular work. Reserves for growth in production volumes based on an increase in the rhythm of work can be calculated using different methods. The simplest - as the difference between the planned and credited output for the analyzed period or the difference between the actual output, calculated on the basis of the largest average daily (average ten-day) production volume in the analyzed period.
The analysis ends at this stage with an assessment of product quality. Analysis of product quality can be carried out using the following indicators:
Generalizing (the share of new products in the total output, the share of certified products, the share of competitive products);
Single and complex, characterizing the properties of products (utility, reliability, manufacturability, aesthetics, etc.)
Indirect (losses from marriage, fines and penalties for low-quality products, the cost of eliminating claims).
In the process of analysis, it is necessary to study the dynamics of the listed indicators, evaluate the implementation of the plan according to their level, identify the reasons for their change and the impact of product quality on the cost indicators of the enterprise (output of marketable products, sales revenue and profit).
The impact of product quality on the cost indicators of the enterprise - the release of marketable products (? TP), revenue from sales of products (? BP) and profit (?) - is determined by the following formulas:
where, - the price of the i-th product before and after the change in quality, respectively;
Unit cost of the i-th product before and after the quality change;
The number of released i-th products of high quality in physical terms;
Quantity of the sold i-th production of the increased quality;
n is the number of product names.
When changing the varietal composition of products, the calculation of the influence is carried out according to the above formulas. Only the calculation uses the weighted average price and the weighted average cost.
A comprehensive analysis of the implementation of the production plan allows you to identify reserves for the growth of production volumes and outline measures for their implementation, which can be grouped into the following sections:
Creation, development of new and improvement of the quality of products;
Introduction of progressive technology, mechanization and automation of production processes;
Improvement of management, planning and organization of production;
Scientific organization of labor;
Capital repairs and modernization of fixed assets;
Measures to save raw materials, materials, fuel and energy;
Research and development work;
Technical and economic levels of products and production;
Technical and economic results of the implementation of measures.
Order portfolio analysis. Sales planning work ends with the formation of a portfolio of orders or a sales plan. The sales plan at this stage is formed with a focus on market capacity without a thorough study of the production capacity of the enterprise. Therefore, at the stage of compiling the production program, the portfolio of orders needs to be carefully analyzed. In particular, it analyzes: consumer demand through its own distribution network; individual orders of consumers; orders of dealers, orders of wholesale buyers. Based on the applications of the portfolio of orders, concluded contracts and the identified market capacity, the assortment and nomenclature of the portfolio of orders is formed and analyzed. Established: the total volume of planned supplies of products in physical and value terms; the share of various types of products in the total volume of deliveries; schedules for the shipment of products to consumers; share of new and retired products; share of export products; stocks of finished products in the warehouses of the enterprise; volumes of products supplied by suppliers, but not paid for on time; reasons for the formation of excess balances and untimely payment for products by customers; reliability and solvency of buyers and other factors on which the effectiveness of sales depends. Based on the analysis of the portfolio of orders formed by the marketing service, specialists from all interested structural divisions of the enterprise (planning and economic department, planning and production department, etc.) draw up a reasoned conclusion about the possibility of implementing the portfolio in the planning period, which is subsequently taken into account when drawing up the production program.
To make informed decisions on the portfolio of orders, it is advisable to create a consulting and analytical center from the leading specialists of various departments under the head of the enterprise, the main functions of which are:
Consulting on production, commercial, investment, financial, economic issues, issues of special support for personnel, scientific and technical development of the enterprise;
Commodity propaganda, which allows to stimulate demand for goods by publishing information about goods in various publications or receiving favorable reviews about them on radio and television. Propaganda is an integral part of measures to form public opinion. Compared to advertising, it is much cheaper, because in this case the media do not pay for advertising time, and consumers often trust propaganda materials more than advertising;
Sales promotion. This type of product promotion includes tools and techniques that allow you to accelerate or stimulate the response of a particular market. First of all, sales promotion involves stimulating buyers: distribution of samples of goods; distribution of coupons giving the right to a price reduction when purchasing goods; sale of several units of goods with a price reduction; premiums to buyers, when one of the goods is offered at a low price or free of charge as an incentive for the purchase of another, more expensive one; credit coupons that customers receive when purchasing a product and which are exchanged for goods at special points; exposition and demonstration of goods in the places of their sale;
Situational analysis that allows for flexibility in planning production and marketing of products. Situational analysis allows you to monitor the state of the external environment of the enterprise and quickly respond to these changes by adjusting the innovative, marketing, pricing, personnel strategy of the enterprise. The effect of such an analysis is not only in the efficiency of the decisions made, but also in their competence, consistency with various structural divisions;
Preparation of planned decisions on the nomenclature and assortment of goods.
Production planning in kind and value terms. The algorithm for calculating the production program (production plan) in a simplified form can be reduced to the following:
1) the portfolio of orders is analyzed, representatives of the products that occupy the largest share in it are selected. To do this, the product range is classified according to standard sizes and in each parametric series, the model with the largest sales volume (representative product) is selected;
2) the assortment of the portfolio of orders for one type of product accepted as a representative is recalculated. The recalculation coefficient is determined by dividing the labor intensity of each product size by the labor intensity of the selected representative. Further, the number of products provided by the sales plan is multiplied by the recalculation factor. The results are summed up, and the resulting amount is a project of the produced program of the enterprise, formed on the basis of a portfolio of orders and calculated for the product that is accepted in the calculation of production capacity. At the same time, the sales plan must be adjusted for the amount of change in the balance of unsold products at the end of the planned year, which reflects: the name and code of the product; change in the balance of unsold products in the base period (expected performance); balance at the beginning of the planned year; balance at the end of the planned year; change in balances: increase (+), decrease (-), in total for the year, including by quarters of the planned year;
3) the use of the average annual production capacity in the reporting period is analyzed. In the process of analysis, the achieved level of its use, the degree of progressiveness of the applied equipment and technology are determined; degree of use of equipment and production areas; the achieved level of organization of production and labor at the enterprise.
When analyzing the achieved level of capacity utilization, the equipment shift ratios, the degree of use of the intra-shift time fund, the presence of excess and uninstalled equipment are determined;
4) it is planned to increase the utilization rate of production capacity in the planned period, which can be achieved through the implementation of the intra-production reserves identified in paragraph 3, without additional input of permanent factors of production.
The coefficient of utilization of production capacity in the planning period () can be determined by the formula
where - coefficient of utilization of production capacity in the reporting period;
Index of growth in the capacity utilization factor in the planned period.
5) determination of the possible output of products based on existing production facilities. At the preliminary stages of the formation of the production program, the possible output of products from existing production facilities is determined by multiplying their size by the planned average annual capacity utilization factor. However, when updating the product range to form a production program, a more careful calculation of the production capacity of all structural divisions and the enterprise as a whole is necessary.
Production capacity should be calculated in terms of representative products in physical and cost terms.
When calculating the production capacity for the reporting year, the capacity at the beginning of the reporting year is taken according to the nomenclature and in the range of products of the year (the beginning of the planning period) - according to the nomenclature and in the range of products of the reporting year. Capacity at the beginning of the planned period is taken according to the nomenclature and assortment of products of the planned period.
The increase in production capacity is determined on the basis of the activities carried out in the reporting year and planned in the planning period, for units, sections and shops, for which the production capacity of the enterprise is established. At the same time, the plans and reports do not include measures related to the achievement of the design capacity of facilities that are at the stage of development of the design capacity. The calculation of production capacity also takes into account its decrease in the reporting and planning periods.;
6) the draft production program is compared with the portfolio of orders for each representative product and it turns out whether there is enough capacity to fulfill the sales volume for the planned year.
If the draft production program does not ensure the full utilization of production capacities, then it is necessary to look for additional opportunities to increase sales and reload production capacities through orders for cooperative deliveries. If the sales plan exceeds production capacity, then in order to retain buyers and customers, it is necessary to carry out a set of measures to identify "bottlenecks" and increase production capacity, or to place part of orders on the terms of cooperative deliveries at other enterprises.
In order to more fully link the project of the production program and the production capacity of the enterprise, it develops a balance of production capacities. It reflects the input, output and average annual capacities, as well as the commissioning and disposal of capacities. Based on the balance of production capacities and in the course of its development, the following are carried out:
Clarification of the possibilities of the production program;
Determination of the degree of provision of production facilities for the program of work on the preparation of the production of new products;
Determination of the utilization rate of production capacities and fixed assets;
Identification of intra-production imbalances and opportunities to eliminate them;
Establishing the need for investments to increase capacity and eliminate bottlenecks;
Determining the need for equipment or identifying excess equipment;
Search for the most effective options for specialization and cooperation.
The balance of production capacity by type of product at the end of the planned year is calculated by summing up the capacity at the beginning of the year and its growth minus retirement.
The balance of production capacities is calculated for each type of core products according to the structure below.
Section 1. Power at the beginning of the planning period:
Name of product;
Unit of measurement;
Product code;
Power according to the project or calculation;
Power at the end of the base year.
Section 2. Increase in capacity in the planned year:
Power increase, total.
Including through:
1) commissioning of new and expansion of existing capacities;
2) reconstruction;
3) rearmament and organizational and technical measures.
Of these, by changing:
Mode of operation, increase in shift hours of work;
Product range and reduce labor intensity;
4) receiving in leasing, rent from other economic entities.
Section 3. Reduction of capacity in the planned year:
Disposal of power, total.
Including through:
1) changes in the range of products or an increase in labor intensity;
2) changing the mode of operation, reducing shifts, hours of work;
3) disposal due to dilapidation, depletion of stocks;
4) leasing, renting to other business entities.
Section 4. Power at the end of the planning period:
Power at the end of the year;
Average annual capacity in the planned year;
Output - the amount of processed raw materials in the planned year;
Average annual capacity utilization factor in the planned year.
Evaluation of the production program and development of measures for its implementation. After achieving a balance between the production capacity and the project of the program, an economic assessment of the draft production plan is given. It is known that with a change in the volume of production and sales of products, the total costs of the enterprise, income and profit change. With small volumes of output, the costs exceed the amount of income, and the company, as a rule, incurs losses. As production increases, the growth in total costs begins to defend against the growth in total income, and the difference between income and costs (profit) becomes positive. Then the trends change: the growth of costs begins to outstrip the growth of total income. The zero value of profit is achieved at those volumes of production in which the total costs and total income from the sale of products are equal. These production volumes are called critical. Any volume of output between them allows the company to make a profit from the sale of products, and located outside of them - brings losses. In planning practice, these production volumes are called "break-even points".
In the process of justifying the production program, it is necessary to check whether the planned production volume is within the "break-even points". To do this, an enlarged calculation of fixed and variable costs, total income from sales of products and profits for various production volumes is made, and critical volumes are calculated from them, with which the planned production volume is compared.
The effectiveness of the adopted plan is also assessed by determining the return on assets (the ratio of the cost of marketable products to the average annual cost of fixed production assets), capital intensity (the inverse of capital productivity), profitability (the ratio of profit to the average annual cost of fixed and current assets), specific capital investments per ruble of production growth and others
The enterprise includes the volume as well as the range of products of a certain quality. The plan reflects the consumer demand for the products sold and the ability of the enterprise to satisfy the needs of consumers. The production program of an enterprise is a very important point in the plan. The program indicators characterize the degree of production growth. At the same time, the quality of the goods must meet the requirements.
The production program of the enterprise in its content is formed by strategic goals. It is created according to the marketing market data, the volume of the state order, the previously created package of orders, and the real restrictions on all resources. The production program of the enterprise consists of sections:
- Natural expression of the production plan.
- Cost expression of the production plan.
The quantity of production in value terms follows from the production plan in physical terms. Accounting for products in physical terms is made in the appropriate units of measurement: pieces, tons. The peculiarity of natural indicators is associated with the specifics of the product. Natural and conditionally natural units are used. Conditionally natural are used in cases where types of products for the same purpose have different consumer prices.
In physical terms, planning is not always able to calculate the total to determine its growth and structure. In this regard, the enterprise is focused on planning products in terms of value. Volumes of gross and marketable output are important indicators of value. They are used in determining the amount of industrial production, its growth rate, and labor productivity.
Planning the production program of the enterprise
Production planning is an important part of managing an organization. There is a special methodology for developing plans, which includes:
- Program-target method. With its help, a plan is drawn up in the form of a set of activities and tasks that have a common goal and deadline.
Rationing. The method is the installation of a unified system of rationing. Such a system is based on the norms of raw material costs, maintenance, labor intensity, fuel, materials, finances, and the use of enterprise equipment.
Balance planning provides a link between resource needs and the sources of their coverage. For this purpose, a balance of production capacity, labor costs, materials, and electricity is drawn up.
Analytical calculation is used to calculate planned indicators, dynamic analysis. The main indicators of the base level are determined, as well as their change according to the plan.
The economic-mathematical method consists in developing models of the economy. The dependence of the changed indicators of quantity is calculated in comparison with the main factors. At the same time, several variants of plans are being prepared. Of these, the optimal one is selected.
Analytical graphics allows you to show the results of economic analysis using diagrams, graphs. Schematically displays the quantitative relationship between indicators associated with each other.
When planning, a complex of the listed methods is used, and not just one. differ in terms of their implementation: long-term (10-25 years), medium-term (2-3 years), short-term (1 year, less often - 2 years). All three types of planning correspond to each other, that is, they are coordinated with each other as a whole.
5.1. THE CONCEPT OF THE PRODUCTION PROGRAM OF THE ENTERPRISE 1
5.2. MAIN SECTIONS AND INDICATORS OF THE PRODUCTION PROGRAM OF THE ENTERPRISE 1
5.3. DEVELOPMENT OF THE PRODUCTION PROGRAM OF THE ENTERPRISE. PRINCIPLES. STAGES. METHODS 8
5.4. ECONOMIC AND TECHNICAL SUBSTANTIATION OF THE PRODUCTION PROGRAM OF THE ENTERPRISE 9
The concept of the production program of the enterprise
Production program of the enterprise – this is a task for the production and sale of a certain amount of products in the nomenclature, assortment and quality on time.
The production program is one of the central sections of the planning and regulation of the economic and economic activities of the enterprise. As a section of the management complex, and planning the production of a certain range of products, it provides for a specific specialization of enterprises, the development of the necessary cooperative ties. The production program is that section of the plan, on the basis of which the need for labor, material and other production resources is determined. It has a great influence on the plans for the development of technology, capital construction, the profitability of production and the finances of the enterprise, etc.
An assessment of the significance of the production program, based on the previously established economic relations focused only on production, threatens with great complications for the enterprise, up to bankruptcy.
Under the conditions of Ukraine's transition to a market economy, methods of planning a production program are being developed, based on knowledge of the theory and methods of marketing strategy in production.
The production program of the enterprise in the new economic conditions should be developed in all sections in close connection with the planning of sales markets, i.e. with full realization of production products.
The main sections and indicators of the production program of the enterprise
The main sections of the production program of the enterprise are presented in Scheme 5.1.
Scheme 5.1. The main sections of the production program of the enterprise
The indicators of the production program are developed and planned both in physical and in value terms.
Let's consider some concepts and features of the development of a plan for the production of products in physical terms, i.e. planning the nomenclature, assortment and quality of products.
Nomenclature – This is a list of product names.
Range – a variety of products of a certain name, differing from each other in technical and economic characteristics (size, performance, power, quality, appearance, etc.).
The essence of planning the range and range of products in market economic conditions is to determine the size of the production of such goods that consumers can buy and which they need in the required quality, quantity and on time.
Therefore, most of the decisions regarding the planning of the product range and product range are made at the level of top management.
However, the ever-growing awareness of the paramount importance of the clientele (buyers), as a guarantee of the success of the enterprise, has elevated the role of the sales manager in matters relating to the planning of output products in kind. Since the sales manager (marketing) maintains closer contact with the clientele than other senior employees of the enterprise, his role in the management (planning) of the assortment is constantly increasing.
One of the most difficult problems in developing a section of a production plan can be formulated as follows: what exactly should be included in the assortment. Inextricably linked to this question is the following: what products or modifications should each proposed product consist of? series.
At the same time there is the question of price, quality level and guarantees . The concept of quality includes the whole complex of operational characteristics and design features of the product.
One of the important assortment planning tasks is to determine the relationship between the release of goods on special order, designed to meet the needs of individual customers, and the mass production of a limited series of products. Of fundamental importance is the question of the types and extent of technical and other services in the pre-sale period, at the time and after the sale.
When developing a plan, it is also difficult to decide whether how many products of each nomenclature (series) should be done and at what time. Related to this issue is the development of principles for warehousing and maintaining inventories. The effectiveness of solving these problems depends on the ability of the enterprise to make a sales forecast.
Erroneous estimates leading to overproduction and underproduction can cause significant economic damage to the enterprise.
An important point in planning products in physical terms (assortment) is the problem of removing individual products or entire series of goods from production. This area of the company's activity remains, perhaps, less organized compared to other issues in assortment planning.
In the transition to new business conditions for enterprises, one should also dwell on the question of the procedure for including new products in the product range.
Usually, new products are created either within the enterprise, or enterprises resort to copying products that have not yet been patented, or they can enter into agreements on license fees, or they purchase goods from third parties with the right to further manufacture and sell them, or, which has begun to be practiced in Ukraine, they purchase at the root of the enterprise with all its range, production capacity and marketing system, improving and developing it in the future to withstand competitive rivalry, in order to maximize profits.
Production plan in value terms is a consequence of the recalculation of the plan in physical terms at established prices for products and services in monetary terms.
To characterize the plan in terms of value and the dynamics of the movement of production and marketing of products, a number of economic indicators are used.
The indicators of activities of industries, enterprises, characterizing the volume of output in monetary terms, are:
The volume of commercial products,Q TP
where n is the number of standard sizes of finished products (products);
-number of finished products ith sizes to be sold, units/period;
-
wholesale price of the product ith size.
The volume of products sold,Q RP
Where 
- resp. remnants of finished products in stock at the end and beginning of the planning period;
- the volume of shipped products, respectively. at the end and beginning of the planning year.
The volume of gross output,Q VP
Where 
- balances of work in progress at the end and beginning of the period, respectively;
–corresponding remnants of inventory, tools and equipment at the end and beginning of the period (year);
z - the number of standard sizes of inventory, tools and equipment of its production.
In order to eliminate past labor and identify the results of production activities, the dynamics of production and economic and other indicators that depend on enterprises, a number of industries carry out planning and evaluation of activities in terms of net output or normative net output (NCP). The indicator of net production again gained importance in the context of the entry into force on July 1, 1997 of the Law of Ukraine "On taxation of enterprise profits".
The volume of net production,Q state of emergency
Where 
- respectively, the cost of materials, fuel, energy;
– other material costs;
-depreciation expenses associated with the improvement of fixed assets.
The volume of normative net production, FNP - is calculated as the product of the quantity of output and the standards for net production for each product.
The net output standard is the (revenue) portion of the wholesale price of a product, including wages, social security contributions, other contributions, and profits. The net product standard for a specific product is determined by the formula:
Where 
- the main and additional wages of production workers with deductions for social insurance and other deductions in the planned cost estimate and the cost of the product;
- profit established according to the rate of return;
- the ratio of the salary fund of industrial personnel for maintenance and production management to the salary fund of production workers
The volume of the final product of the enterprise,QKP
Where 
- the volume of all products sold;
- the volume of products consumed within the enterprise or produced for its own needs.
Note. Remove consumed products within an enterprise or industry to avoid double counting.
The production program, in addition to the previously mentioned sections, includes sections of cooperative deliveries and internal specialization.
In the current practice of managing Ukraine, an enterprise draws up a plan for cooperative supplies, if it does not independently produce finished products from start to finish (it uses semi-finished products from other enterprises).
After the establishment of statehood in Ukraine, a significant part of the ties with the CIS countries for cooperative supplies was severed. Currently, enterprises are independently restoring, creating new production links, and in significant volumes are switching to closed cooperative deliveries within Ukraine, within the industry, and sometimes even within enterprises, associations, associations, corporations, etc. Many foreign firms, when creating large associations, take into account issues of efficiency of internal cooperation.
The general specialization of an enterprise, which is differentiated into in-house, is determined by the characteristic features of its production. The specialization of production, production processes, directly related to the development of the production program of the enterprise in the intra-factory divisions, depends on many interrelated factors.
Manufacturing program (production and sales plan) is a complex task for the production and sale of products of a certain assortment and quality in physical and cost indicators, focused on achieving the goals of the organization (enterprise).
Reflecting the goals and objectives of the production activities of the enterprise, the production program is the leading section of the enterprise plan. All other sections of the plan are developed in accordance with the production program and are aimed at ensuring its implementation on time and at the lowest cost.
Purpose of the production program : a reflection of the real need for specific products, the volume of output calculated on the basis of concluded contracts for the supply of products and studying the market situation, according to the nomenclature and assortment should serve as the initial basis for further calculations on the production program and other sections of the enterprise plan.
The production program is developed on the basis of a long-term development plan, government orders, business contracts with consumers and suppliers.
The production program is a detailed plan for the production of products, characterizing the annual volume, nomenclature, assortment, quality and timing of production. The product nomenclature is a list of product names, according to which production tasks will be set in the future. Enterprises, as a rule, develop a production program for an expanded assortment. Assortment - a variety of these products by species, grades, types in the context of the nomenclature.
When developing a production program, various planning methods are used: level forecasting; linear programming; installation check; balance method. The development of the production program is carried out in 3 stages:
1. Drawing up an annual production plan for the entire enterprise.
2. Clarification of priority goals for the planning period.
3. Distribution of the annual production plan for individual structural divisions of the enterprise.
The production program is calculated:
1. The entire range and range of products sold and manufactured in the planned year is established.
2. determination of the level of work in progress and its change in the planned year
3.determination of stocks of finished products in the warehouse and their change in the planning period When developing a production program, the correct choice of units of measure is of great importance.
Natural and cost meters are used. Thus, the production capacity consists of 2 sections: a production plan in physical terms and a production plan in value terms.
Production plan in kind. Contains indicators of output, definition of the nomenclature of the assortment in physical units. Natural meters provide the possibility of obtaining a quantitative expression of indicators and serve as initial values for determining the need for various resources.
"-" the use of natural indicators for each type of EP or at single-product enterprises; does not allow to determine the total volume and structure of production of a multi-product enterprise.
Production plan in value terms. Contains indicators of VP in monetary terms. Cost indicators are universal, have a generalizing character, can be applied at various enterprises.
In this plan, 5 main indicators of the production program are determined: commodity output, gross output, marketable output, net output, conditionally net output (includes depreciation).
1. The planned volume of marketable output is the cost of completed works, products, services intended for the sale of the consumer.
TP \u003d Tgot + Tkap.str. + Tp / f + F, t.r.
Tgot - the planned cost of finished products intended for sale to the side (consumers), t.r.
Tk is the planned cost of work for the needs of capital construction of the enterprise, t.r.
Tp is the planned cost of p / f products of auxiliary industries intended for sale to the side, t.r.
F is the cost of OF own production, t.r.
2. The planned volume of gross output is the total volume of production of both finished and unfinished types of products or works.
VP \u003d TP + (Nk-Nn) + (IR-IN), t.r.
Нк, Нн - the planned level of work in progress at the end and beginning of the period, respectively
Ik, In - the planned cost of tools of our own manufacturer, p / f of our own manufacture, products of auxiliary industries for our own needs at the beginning and end of the period, respectively
3. The planned volume of products sold is the estimated volume of sales of products, taking into account the stocks of GP in the warehouse, which is the main estimated indicator when planning the profit and profitability of the enterprise.
RP \u003d TP + (Gn-Gk) + (Hn-Hk), i.e.
Гн, Гк, - the planned cost of GP stocks at the beginning and end of the period, respectively, t.r.
Хн, Хк - the planned cost of products that are in safe custody with the buyer, t.r.
4. Characterizes the newly created value at the enterprise and shows the enterprise's own contribution to the production of products.
ChP=RP-MZ-AO, tr.
MZ - material costs, t.r.
AO - depreciation deductions, tr.
Sat=MZ+ZP+AO
ZP - labor costs.
5. If the enterprise has fixed assets of its own production and they are not included in commercial products
UCHP=RP-MZ, tr.
UCHP=Pr+ZP+AO, t.r.
The need for planning in economic organization. The planning process in an economic organization.
In a market economy, the stability and success of any economic entity can only be ensured by effective planning of its economic activity. Planning functions in such areas as planning the activity of a separate economic unit and planning economic relations. Planning, as the central link of management, covers a system of principles, methods, forms and techniques for regulating the market mechanism in the field of the use of limited resources in order to increase the competitiveness of an economic entity.
The essence of planning in a market economy is the scientific substantiation at enterprises of the upcoming economic goals of their development and forms of economic activity, the choice of the best methods for their implementation, based on the most complete identification of the types, volumes and timing of the release of goods required by the market, the performance of work and the provision of services and the establishment such indicators of their production, distribution and consumption, which, with the full use of limited production resources, can lead to the achievement of qualitative and quantitative results predicted in the future. At the current stage of development for most Russian enterprises, the main goal of planning is to maximize profits. With the help of planning, business leaders ensure that the efforts of all employees involved in the process of production and economic activity are directed towards achieving the set goals.
Market planning at the enterprise is the basis of modern marketing, production management and, in general, the entire economic system of management.
A plan is a document that reflects a system of interrelated decisions aimed at achieving the desired result.
The plan contains such stages as: goals and objectives; ways and means of their implementation; the resources necessary to complete the tasks; proportions, i.e. maintaining proportionality between the individual elements of production; organization of the implementation of the plan and control.
Planning of internal production activities is an important function of production management at the enterprise. General management functions are directly related to the planned activities of enterprises, and they, in turn, serve as their basis. This is the justification of the goal, the formation of a strategy, planning work, designing operations, organizing planning processes, coordinating plans, motivating planned activities, monitoring plans, evaluating results, changing plans, etc.
The main economic, organizational, managerial and social functions of the enterprise should be closely related to the chosen economic activity in the process of planning its development and should be fully reflected in both short-term and long-term plans.
Market planning at the enterprise should serve as the basis for the organization and management of production, be the regulatory framework for the development and adoption of rational organizational and managerial decisions. In the intra-production plan, as in any other, individual parts or functions are combined into a single integrated system of socio-economic development of the enterprise.
The process of developing a comprehensive plan for socio-economic development is a very complex and time-consuming subject of activity for each enterprise and therefore must be carried out in accordance with the accepted planning technology. It regulates the generally recognized procedure, the established deadlines, the necessary content, the required sequence of procedures for drawing up various sections of the plan and the rationale for its indicators, and also regulates the mechanism for the interaction of production units, functional bodies and planning services and joint daily activities.
The methodology, methodology and technology of planned activities at enterprises determine the subject of planning to the fullest extent.
The general or final subject of planned activity at enterprises are draft plans, which have various names: a comprehensive plan, work order, business plan, and others.
The tasks of planning as a process of practical activity include:
Formulating the composition of upcoming planned problems, determining the system of expected dangers or prospective opportunities for the development of the enterprise;
Substantiation of the put forward strategies, goals and objectives that the enterprise plans to implement in the coming period, designing the desired future of the organization;
Planning the main means of achieving the set goals and objectives, choosing or creating the necessary means to approach the desired future;
Determining the need for resources, planning the volume and structure of the necessary resources and the timing of their receipt;
Designing the implementation of the developed plans and monitoring their implementation
Planning the production capacity of the enterprise.
Production capacity is the maximum possible output of products provided for the corresponding period (decade, month, quarter, year) in a given nomenclature and assortment, taking into account the optimal use of available equipment and production space, advanced technology, advanced organization of production and labor.
signs classification production capacity.
By calculation levels:
power machine, unit, group of equipment, production line. When characterizing production capacity at the first level, the indicator is also used "bandwidth»;
capacity of the structural unit of the enterprise : site, workshop, building;
power enterprises generally.
By types:
design capacity - is determined in the process of designing, reconstructing (expanding) an existing or building a new enterprise - also called optimal;
current capacity - is calculated in connection with a change in the range and range of products. Represents the actual capacity, which is formed in accordance with market requirements. However, one should distinguish between actual capacity and actual or planned output;
reserve capacity - should be formed in industries where peak loads occur - electric power, gas, transport.
According to the needs of the organization of production:
input (incoming)– capacity at the beginning of the year;
output (leaving) - power at the end of the billing period;
introduced- power put into operation during the billing period;
withdrawn (retiring, liquidated)) - power output for the billing period;
average annual productive capacity.
M is the production capacity of a subdivision (workshop, site);
n is the number of units of the leading equipment of the same name, units;
H t - hourly technical (passport) capacity of a piece of equipment, units;
F is the fund of equipment operation time, hours.
Production capacity depends on a number of factors. The most important of them are the following:
– quantity and productivity of equipment;
- the qualitative composition of the equipment, the level of physical and obsolescence;
- the degree of progressiveness of technology and production technology;
– quality of raw materials, materials, timeliness of their deliveries;
- the level of specialization of the enterprise;
- the level of organization of production and labor;
- equipment operating time fund.
Power outage occurs for the following reasons:
- depreciation of equipment;
– reduction of operating hours of the equipment;
– change in the nomenclature or increase in the labor intensity of products;
– expiration of the equipment lease term.
Basic indicators:
1) the power of individual groups of equipment when processing one product
n i is the number of units of the i-th equipment;
Ф d - useful fund of equipment operation time per year, hour;
t i -progressive complexity of the product.
2) progressive labor intensity
t n -normative labor intensity;
to v.n. -progressive % fulfillment of production norms
3) the actual or effective fund of the operating time of the equipment
F d \u003d (F r.d. * f cm * T cv) * (1-0.01 * k) where
T cm - shift time;
k-scheduled work time in % associated with repairs;
f cm is the shift of equipment operation;
F r.d. - the number of working days in the planning period.
4) power factor
Ф d - the fund of the operating time of the equipment;
T pr - labor input
5)Power utilization factor
Q fact - the operating fund of the equipment;
M average year - average annual power
Planning of production costs and production costs.
Costs- all costs of the enterprise that are formed in the process of production and economic activities for the acquisition and processing of resources.
Two groups of costs:
1) one-time costs- are carried out in the form of investments in various innovative activities related to the expansion of production, the replacement of retired fixed assets, the modernization and overhaul of fixed assets, technical re-equipment, reconstruction, replenishment of working capital and the development of new activities.
2) current costs- related to the production and sale of products, including:
Acquisition of raw materials and materials;
Production costs;
Costs for the operation of machinery and equipment, mechanisms;
Taxes, fees, deductions, fines, penalties, forfeits, funds for social needs of members of the labor collective, charitable activities;
Financing current activities for the formation and implementation of enterprise development strategies.
The sum of all costs expressed in monetary form for a certain period of time forms the costs of the enterprise.
The main part of the costs of the enterprise is the cost of production.
Differences between cost and cost:
1) quantitatively, the cost represents only a part of the costs of the enterprise, since the cost items that are included in the cost are established by the state, that is, the cost of production is the rationing of the costs of the enterprise.
2) The company is forced to compensate for the costs that are not included in the cost of production from profit, this limits the rise in prices and protects the consumer from attempts to transfer part of the costs to him in production.
3) Part of the costs not associated with the release of products, they exist when the products are not produced at all, while the cost depends on the amount of produced and released products.
The purpose of cost planning: is to optimize the current costs of the enterprise, provides the necessary growth rates of profit and profitability based on the rational use of material, labor and financial resources.
When developing a cost plan, the following tasks should be solved:
1) The analysis of the cost indicators of the production activity of the enterprise is carried out.
2) Opportunities have been identified and the size of the cost reduction this year compared to the previous one has been clarified.
3) Drawing up a cost estimate for the main types of products.
4) Identified inappropriate costs and developed measures to eliminate them.
5) Determination of profitability of types of products and production.
6) The impact on the cost price, profit and profitability of an increase in the cost of mastering the production of new products is estimated.
7) A base is being created for the development of wholesale and retail prices.
8) Measures are being developed to improve the relationship between the production units of the enterprise.
The plan for the costs of the enterprise consists of the following. sections:
1) Calculation of the reduction in the cost of production due to the influence of technical and economic factors on it.
2) Calculation of the cost of types of products, works, services.
3) Estimate of production costs.
Initial data for developing a cost plan:
1) The profit margins established by the tactical plan, as well as the level of profitability of production or the task of reducing costs;
2) Indicators of production and sales of products;
3) The effectiveness of activities under the section of the tactical plan of innovation;
4) Progressive norms and standards in accordance with the tactical plan;
5) Indicators of the plan for the logistics of production;
6) Price lists;
7) Data on the use of fixed assets and the amount of depreciation;
8) Indicators of the plan for labor and personnel;
9) The scope of work on the preparation of production, the development and implementation of new technology.
Cost planning process:
| Initial data | The essence of the planning process | Result |
| 1. Actual costs | Cost Analysis | Search for reserves, unused opportunities. |
| 2.Factors and sources of cost savings | Planning and cost reduction by factors | Drawing up cost standards |
| 3.Cost standards | Calculation of standard cost estimates | Determination of expenses by cost items |
| 4.Production plan and costing plan | Calculation of the planned cost estimate | Total cost by cost element |
| 5.Elements and cost items | Manufacturing cost summary | Balance of expense items |
| 6.Summary of costs | Calculation of the planned cost of production | Planned indicators |
Product cost planning
The cost of products, works, services - valuation used in the process of production of natural resources, raw materials, fuel, fixed assets, intangible assets, labor resources, as well as other production and sales costs.
The cost includes the following costs:
1) The costs associated with the production of products, due to the technology and organization of production, including the costs of monitoring production processes and the quality of products.
2) The costs associated with the use of raw materials, payment for wood, water taken by enterprises from the water management. systems, within the established limits.
3) Costs for the preparation and development of production:
On preparatory work in the extractive industries.
Costs for the development of new enterprises, industries, workshops and units.
Costs for preparation and development of production, new types of products and technological processes, including R&D costs.
4) non-capital costs associated with the improvement of technologies and the organization of production, with the improvement of product quality, an increase in its reliability, durability and other operational properties carried out during the production process.
5) costs associated with rationalization and ingenuity.
6) costs for maintenance of the production process:
The cost of providing raw materials, fuel, energy, tools and other means and objects of labor.
The cost of maintaining fixed assets.
Costs for ensuring sanitary and hygienic requirements, providing fire and guard protection, as well as other requirements stipulated by the rules for the technical operation of enterprises.
7) costs for ensuring standard working conditions and safety measures.
8) Current costs associated with the maintenance and operation of environmental funds.
9) Payments by enterprises for the extraction of natural resources and emissions of polluted substances into the environment within the established limits.
10) Costs associated with production management:
Travel expenses related to production activities in accordance with the norms established by law.
Payment for certification of products, goods, works, services.
Payment for audit work.
Payment for the services of banks for the issuance of salaries to employees through the bank.
11) the costs associated with the training and retraining of personnel and the recruitment of labor.
12) the cost of transporting employees to the place of work and back, in directions not served by passenger transport, as well as additional costs associated with the implementation of work on a rotational basis.
13) payments provided for by labor legislation for time not worked at work.
14) mandatory deductions from all types of wages.
15) deductions for compulsory medical insurance.
16) payment of % for loans received to replenish the missing working capital and to acquire fixed assets and intangible assets.
17) deductions to special sectoral and intersectoral funds.
18) costs associated with the sale of products.
19) costs associated with the maintenance of premises provided free of charge to public catering enterprises.
20) depreciation deductions for the full restoration of fixed assets.
21) taxes, fees, payment and other deductions.
The production program (production plan) of an enterprise is a certain volume and range of products of the appropriate quality, reflecting the demand for these products and the real possibilities of production to meet this demand. It is the most important section of the business plan. The indicators of the production program characterize the rate of growth in the production of marketable (gross) products, the production of the most important types of products in physical terms (with the indication "including products for export"), including the indicator of product quality. The content of the production program is determined by the strategic goals of the enterprise in the planning period. It is formed on the basis of market research data, the size of the state order, the already formed portfolio of orders, as well as existing restrictions on all types of resources.
The production program includes the following sections:
Production plan in physical terms;
Production plan in value terms.
The basis for determining the volume of production in value terms is the production plan in physical terms. Targets for the production of goods in physical terms are set in units of measurement that take into account the specifics of the consumption of certain types of products. Such units can be, for example, tons, pieces, etc. In planning practice, natural and conditionally natural units of measurement are used. The nature of natural indicators depends on the specifics of the product. Thus, in the oil industry, the unit of measurement is a ton, in the electric power industry - a kilowatt-hour, in timber processing - a cubic meter, in the jewelry industry - grams and carats.
Relative-natural units are used in cases where the types of products that are identical in purpose have different use values or the output products (for example, machines, mechanisms) are not the same in terms of power and productivity. So, coal can be of various caloric content, products of the canning industry are produced in cans of various capacities. Therefore, in practice, fuel extraction is usually planned in conventional tons, and the production of canned food - in thousands of conventional cans, etc. An integral part of the production plan in physical terms is the task of further improving product quality. The quality of the most important types of products must meet, in terms of their technical, technological and economic indicators, the highest achievements of domestic and foreign science at all stages of designing and manufacturing products. Accordingly, these requirements provide for the replacement and removal from production of obsolete products or the modernization of obsolete products, the improvement of the basic technological characteristics of products, compliance with the requirements of standards, technological conditions and other documentation.
Production planning in physical terms does not always make it possible to determine the total volume of production, its growth rate and structure. Therefore, the formation of a production plan in terms of value is of great importance - these are the volumes of gross, marketable, net and sold products.
Important cost indicators used to determine the volume of industrial production, its structure, growth rates, labor productivity, capital productivity and other technical and economic indicators of the enterprise's activity are the volumes of marketable and gross output.
Volume gross output(VP) includes the entire scope of work scheduled for execution in a given period, and is calculated by the formula:
VP \u003d TP ± # 916; WIP,
where VP is the volume of gross output; TP - the volume of marketable products;
#916; WIP - the difference in the balance of work in progress at the beginning and end of the planning period.
Volume marketable and commercial production is determined in the plan in the current wholesale prices of the enterprise.
The volume of marketable products (Tp) in the plan includes the cost of: finished products intended for sale; semi-finished products of own production; products of auxiliary and ancillary industries, intended for release to the side; the cost of industrial work performed on orders or from outside, or non-industrial divisions of the enterprise itself.
Volume clean production equal to the volume of marketable products minus depreciation and material costs. The use of this indicator makes it possible to eliminate the repeated counting of products, to more accurately determine the contribution of the teams of enterprises to the achievement of final indicators.
Volume products sold is defined as the cost of finished products intended for delivery and payable in the planned period, semi-finished products of own production, industrial work for the side, etc. The volume of sales according to the plan (Rp) can be found by the formula:
Rp \u003d Tp + Onp 1 - Onp 2,
where Tp is the volume of marketable products according to the plan;
ONP 1 - the balance of unsold products at the beginning of the planning period;
Onp 2 - the same at the end of the planning period.
To justify the production program of the enterprise, it is necessary to have calculations for production capacity.
Productive capacity enterprises - this is the maximum possible output per unit of time in physical terms in the nomenclature and assortment established by the plan, with full use of production equipment and areas, taking into account the use of advanced technology, improving the organization of production and labor, ensuring high quality products.
Production capacity characterizes the work of fixed assets in such conditions under which you can fully use the potential inherent in the means of labor.
Production capacities are measured, as a rule, in the same units in which it is planned to manufacture this product in physical terms.
For products with a wide assortment scale, production capacities can be expressed in conditionally natural units. If an enterprise produces several types of different products, then production capacities are established for each type separately.
The production capacity of an enterprise is determined by the capacity of the leading production shops, sections or units, that is, by the capacity of the leading industries. The workshop, production site, line that perform the main and most massive operations for the manufacture of products and in which the predominant part of the equipment is concentrated are considered to be the leading ones.
When developing a production program, it may turn out that individual industries (auxiliary or even main ones) lag behind the leading ones. In such cases, organizational and technical measures are developed to eliminate "bottlenecks": the redistribution of work between performers, an increase in shift work, the introduction of a scientific organization of labor, the redistribution of equipment between workshops, the deepening of specialization and cooperation, the improvement of the technical equipment of production, the modernization and replenishment of the equipment fleet.
The main elements that determine the value of the production capacity of the enterprise are:
The composition of the equipment and its quantity by type; technical and economic indicators of the use of machinery and equipment;
Equipment operating time fund;
Production area of the enterprise (main workshops);
The planned nomenclature and assortment of products that directly affect the labor intensity of products with a given composition of equipment.
It should be noted that when calculating the value of power, equipment downtime is not taken into account, which may be caused by shortages of labor, raw materials, fuel, electricity or organizational problems, as well as loss of time associated with the elimination of product defects. The production capacity of an enterprise is not a constant value. With the use of new technology, the introduction of progressive technology, materials, the development of specialization and cooperation, the improvement of the structure of production, the improvement of the qualifications of workers, the improvement of the organization of production and labor, production capacities change. Therefore, they are subject to periodic review.
When planning and analyzing the production and economic activities of an enterprise, as well as when compiling a balance of production capacities, a distinction is made between input, output and average annual production capacity.
The input (output) production capacity of the enterprise is the capacity at the beginning (end) of the corresponding planning period. Output power is calculated as the algebraic sum of input power, new power introduced during a given period, and power retired in the same period.
To determine the compliance of the production program with the available capacity, the average annual production capacity (Mavg) is calculated, which the enterprise has on average per year. It is found by adding to the capacity at the beginning of the year the average annual input of capacity and subtracting its average annual disposal. To calculate, use the formula:
where Мng is the power at the beginning of the year;
Mvved - commissioning of capacities during the year;
Mvyb – decommissioning of capacities during the year;
n1,n2- the number of full months from the moment the capacities are put into operation until the end of the year and, accordingly, from the moment the capacities are retired until the end of the year.
In order to link the planned volumes of production with the necessary production capacities, enterprises develop balances of production capacities for the production or processing of products.
The balance of production capacity can be expressed by the following formula:
M2 = M1 + Mo. t + Mt ± Mn. a - Mv,
where M2 is the production capacity at the end of the planned period (output capacity);
M1 - the same at the beginning of the period (input);
Mot - an increase in production capacity in the planned period due to ongoing organizational and technical measures;
Mt - increase in capacity due to expansion, technical re-equipment and reconstruction of the enterprise;
Mna - an increase (+) or a decrease (-) in power due to a change in the range and range of products;
Мв is a decrease in production capacity caused by the disposal of fixed production assets.
The production capacity and the balance of the production capacity of an enterprise are calculated in the same units in which the production of industrial products (works, services) is planned and taken into account.
To determine what reserves are available at the enterprise, there is a production capacity utilization factor.
Capacity Utilization Factor (Qm) may be planned or actual, depending on the volume of production - planned or actual - is calculated. It is determined by dividing the volume of output produced by the enterprise for a given period by the average production capacity in a given period:
Qm = (V: Mc) 100%,
Where V- the volume of production for the period; MS is the average power over the period.
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Profession Development Director Job responsibilities of the Regional Development Director
Coursework: Liquidity and solvency of the enterprise, methods of assessment and management
Using Logistics Performance Indicators
The concept and elements of the logistics process
Job description for the head of the motor transport section Job description for the head of the transport packaging department