Formation of the production program of the enterprise. Stages of formation of the production program What is the basis for the formation of the production program
1. Theoretical part. Formation production program enterprises in a market economy
1. Introduction
2 The concept of a production program. The essence and system of indicators of the production program of the enterprise.
1.3 Algorithm for developing a production program
4 Variants of the production program
1.5 Conditions for an optimal production program
6 Formation of the production program of the enterprise
1.8 Conclusion
Modern approaches to production optimization: lean production and total production optimization
References
1. Theoretical part. Formation of the production program of the enterprise in a market economy
1. Introduction
In the process of reforming the Russian economy, planning as a management tool was rejected or half-forgotten, which made the economic activity of enterprises an unmanageable system. The hopes of many business executives and economists that market regulators would automatically replace planning did not come true. This could not have happened - all world history development of the economy shows that planning is a powerful means of management. Foreign experts highly appreciate the role of planning at the micro level of the capitalist economy. In their opinion, neither a planned system without a market, market relations and market mechanisms, nor market system management without planning, regulation and forecasting cannot be effective. Domestic enterprises are increasingly interested in the results of their production economic activity, which necessitates the development of new approaches to the planning process at the microeconomic level. According to E. P. Mikhalev, planning at an enterprise, or intra-company planning, is a management activity reflected in plans and fixing the future state of the management object at current points in time. In a market economy, the plan that determines the volume and range of output plays a key role in intra-company planning. In this regard, in the conditions of a transitional economy, the development of a scientifically based and highly efficient enterprise software is of particular importance. The production program is the result of choosing the optimal plan for the production and sale of products, taking into account the influence of external and internal environment business entity. The conditions of a market economy are significantly different from the conditions of the times of the planned economy, so it is not surprising that many enterprises are faced with the problem of the inefficiency of the previously used methods of managing the production of products and their sale. In the new economic conditions determined by market relations, enterprises organize the production and marketing of products in order to meet the needs of the market and make a profit. This becomes real when the manufacturer has the opportunity to systematically adjust its scientific, technical, production and marketing plans in accordance with changes. market conditions, to maneuver their own material and intellectual resources. This opportunity is based on accurate, timely and economically justified calculations of the technical and economic indicators of the enterprise. When carrying out calculations, applied and fundamental research, application of highly efficient new models of computers. All this will allow the enterprise to navigate well in the course and prospects of the technical and economic development of production, otherwise it may crash, hopelessly lag behind competitors. At present, the interest of enterprises in the training of persons who are able to competently carry out calculations of technical and economic indicators has grown immeasurably. At many enterprises, this work is carried out at the artisanal level. Therefore, at the leading enterprises, permanent divisions are created, which are engaged in the analysis and calculations of economic activity. Moreover, business leaders make sure that their closest assistants are heads of marketing and Chief Accountant with new, wider features. IN scientific papers foreign and domestic researchers discuss questions about the specific content, focus, tasks and organizational support planning of production and sales of the company's products. The problems of PP management in a dynamic and uncertain environment were considered by many foreign economists: R. Ackoff, I. Ansof, A. Babo, I. Worst, M. Woodcock, D. Grayson., G. Drucker, A. Ilyin, E. Dolan , M. Porter, T. Kono, A. Kuhlman, M. Meskon, A. Marshall, J. Monden, G. Ford, A. Fayol, etc. At different times, such domestic researchers as A. G. Aganbegyan, K. A. Bagrilovsky, M. I. Bukhalkov, O. A. Babordina, I. T. Balabanova, N. D. Kondratiev, G. A. Krayukhin, Yu. A. Lvov, E. A. Utkin, A.D. Sheremet and many others. However, the analysis of economic research and the study of the activities of enterprises show that not all aspects of the named problem have been developed both theoretically and methodologically. The purpose of the course work is to reveal the role of the production program in the effective economic activity of the enterprise. To achieve this goal, the following tasks were solved in the course work:
consider the theoretical and methodological aspects of the development of the production program of the enterprise;
reveal the role of the production program in the economic activity of the enterprise;
analyze the production program
The object of the course research is economic activity enterprises
The subject is the production program, as a result of this activity.
1.2 The concept of the production program. The essence and system of indicators of the production program of the enterprise
Production program indicators.
In the economic literature of the 60-80s. XX century, concerning planned activity at the micro level, the same type of definitions of the essence of PP were used, which boiled down to the fact that this is a system of tasks that must be completed, based on directive indicators.
These scientific interpretations existed due to the fact that the system of only state targeted assignments was in effect. In a transitional economy, this approach is unacceptable. The development of market relations, the economic independence of enterprises requires new approaches to understanding the essence of the production program. The novelty of approaches, in our opinion, is determined by the following main factors:
the emergence of competition competitive selection products;
the need for immediate and rapid response to changes in the external environment;
formation of plans for the production and sale of products, taking into account the needs and requests of consumers.
We can give the following definition of the concept of "production program" of an enterprise operating in a market economy.
The production program is the result of the interaction of financial, marketing, technical and production services, which determines the volume, range and timing of manufactured and sold products in a competitive market.
The production program is the main section of the long-term and annual business plan for the development of an enterprise, which determines the volume of manufacture and output of products by nomenclature, assortment and quality in physical and value terms. The main task in drawing up a program is to confirm by calculations that production is able to actually produce required amount goods at the right time and with the required quality. At the same time, the composition of the equipment, suppliers of raw materials, materials, components, delivery terms for price, quantity and quality are indicated.
The development of the production program includes the solution of the following tasks. Firstly, the nomenclature, assortment and volume of output of products manufactured by the enterprise are planned, which are established on the basis of a centralized task for the supply of the most important for National economy types of products and a portfolio of orders of the enterprise, taking into account its specialization. At the same time, contracts for cooperative supplies concluded by the enterprise are also taken into account.
Secondly, the composition of the semi-finished products that will be manufactured by the enterprise itself and which it will receive in the order of co-production from others, as well as the semi-finished products that the enterprise will produce in the order of cooperation for related organizations, is determined.
Thirdly, it is planned to improve the use of production capacity, taking into account the possibility of its rational expansion and specialization of production.
Fourth, it provides for the distribution of production over separate calendar periods in accordance with the timing of its delivery under economic contracts with buyers. The determining factor in the calendar distribution of output is the duration production cycle its manufacture and the state of pre-production.
Thus, the production program reflects the main directions and tasks of the development of the enterprise in the planned period, production and economic relations with other enterprises, the profile and degree of specialization and combination of production; the range and range of production in accordance with the implementation plan, the obligations of the enterprise: When developing a production program, they are based on the needs of the national economy and the world market for the products of the enterprise, the general market situation, the state of competitive enterprises and industries. The formation of sections of the production program is carried out using the balance method, which makes it possible to bring the volumes of planned work and the needs for them into line, as well as to calculate the availability of the production program with production capacities, material, fuel and energy and labor resources. The initial data in the development of the production program are: * statutory activities of the enterprise for the production and sale of products (works, services); * the results of the actual implementation of the production program for previous periods; * data on the demand for the company's products; * information about complaints, comments on product quality for the previous period; * information on the shares of products in the total volume of its output for the previous period by quality levels; * information on the volume of sales of products for the previous period by its periods (months, quarters); * calculations of the production capacity of the enterprise; * progressive technical and economic norms and standards; * decisions of the highest management bodies of the enterprise on the strategic prospects for its development. In a simplified form, the result of the preparation of the production program is manifested in the answers to key management questions. production structure: what types of products and in what quantities to produce? How long does it take for the product to be ready for shipment to the customer? what quality should be products in the planning period; how much additionally the enterprise can produce products, what type and quality in case of urgent orders; what is the lower limit of the volume of output at which it should be put into conservation mode or stopped for modernization; what should be the volume of resources consumed for the production of products and the possibilities for their satisfaction.
The plan for the production and sale of products is drawn up in physical and cost terms. Since society is interested in obtaining products of a certain kind, type, size and proper quality from enterprises, the planning of production volumes begins with determining the range of products and their volumes in physical terms.
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. The exact establishment of the names and sizes of the output of each specific product is also necessary for the enterprise itself, since without this it is impossible to design a technological process, determine production capacity, establish labor intensity standards, etc.
The main indicators of the production program are:
* the nomenclature containing the name of production with the indication of quantity, quality and terms of delivery; * commercial products; * unfinished production; * gross output . The above indicators are given in Safronov's textbook [21]. However, other authors note a number of indicators. For example: The volume of products sold, as well as the standard net production. The volume of products sold - is used to evaluate the results of economic activity. It reflects the total volume of products that entered the national economic circulation in a given period and paid for by the consumer. The volume of products sold also includes products manufactured from raw materials and materials of the customer, paid by the manufacturer, including the cost of raw materials, materials paid by the manufacturer. Not included in the volume of products sold: * The cost of intra-factory turnover, that is, the cost of products of own production, going for further processing within the enterprise. * Revenue from non-industrial activities. The plan for the volume of products sold is considered fulfilled only if the tasks and obligations for the supply of products in the established nomenclature and assortment are fulfilled in accordance with the concluded contracts and orders of foreign trade organizations [4]. Marketable products - finished products that have passed all stages of processing, meet the requirements of GOST and TU, accepted by the technical quality control service, packed for shipment, handed over to the supplier's warehouse and supplied with delivery documentation; The composition of marketable products in the current and comparable wholesale prices of the enterprise includes the cost of products that are part of the gross output, with the exception of: d.); 2. Changes in the balance of work in progress. It should be noted that products manufactured from raw materials and materials of the customer are included in commercial products at current prices, including the cost of raw materials and materials of the customer, only if they are paid by the manufacturer. The volume of marketable products (T) is a part of the products produced by the enterprise and intended for sale to consumers. Defined:
T \u003d T1 + T2 + T3 + F + T4
T1 - the cost of finished (complete) products sold to the side;
T2 - the cost of semi-finished products of its production and products of auxiliary workshops for delivery to the side,
T3 - the cost of products and semi-finished products supplied to their capital construction and non-industrial farms of their enterprise,
F - the cost of equipment, tools, fixtures, etc. general purpose own productions credited to the fixed assets of this enterprise,
T4 - the cost of services and works of an industrial nature, performed on orders from outside or for non-industrial farms and organizations of their enterprise, including the work performed on the overhaul and modernization of equipment and Vehicle of your enterprise.
Unfinished products. Work in progress is considered to be products that are not finished by manufacturing in separate workshops, as well as products that are finished by production, but not checked by the Quality Control Department and not delivered to the warehouse. finished products. The value of the increase (loss) of work in progress in wholesale prices is determined on the basis of the data of direct accounting of work in progress in physical terms and direct valuation in wholesale prices. Depending on competitive conditions, direct accounting methods can be an inventory of work in progress residues or item-by-operational accounting. Gross output - products of all types and quality, produced by the enterprise, regardless of the degree of its readiness. The volume of gross output also includes performed works of an industrial nature and production services. The volume of gross output (VP) includes the entire scope of work scheduled for implementation in a given planning period; Determined by the following formula
VP \u003d TP - NP + NK
where NP, NK - the remains of work in progress, semi-finished products and tools of their production at the beginning and end of the planning period; TP - commercial products. Net production characterizes the newly created value. Regulatory clean production used to determine the growth rate of the physical volume of production, labor productivity, fund planning wages and control over its use. The net product standard is the portion of the wholesale price of a product, including wages, social security contributions, and profits. The net product standard (N) for a specific product is equal to
H \u003d ZP + K + P
ZP - wages (basic and additional) of workers, including social insurance contributions in the projected (planned) calculation of the unit cost of production, K - coefficient characterizing the ratio of the wages of personnel involved in maintenance and management to the wages of production workers of this enterprise, P - profit to be included in the price and standard of net production. It is calculated according to the profitability standards approved by the price lists of products in relation to the cost price minus direct material costs (the cost of used raw materials, fuel, energy, materials, semi-finished products, components). The volume of normative net production in the plans and reports of the enterprise is determined by a direct account:
By finished products and other products planned in physical terms - by multiplying the volume of production in physical terms for each type of product by the net product standard;
For products planned and recorded only in value terms - by multiplying its volume in wholesale prices (estimated cost) by the approved one for each group and type of product normative coefficient clean products. These normative coefficients characterize the ratio of the volume of net production to the cost of the corresponding production, calculated in wholesale prices;
For work in progress with a long production cycle - by multiplying the change in the balance of work in progress by the standard coefficient of net production and a direct account for each type of product, followed by summing up the results. The total volume of normative net production by association is determined on the basis of the data included in the production associations, units and individual enterprises.
3 Algorithm for developing a production program
The production activity of enterprises is characterized by a system of indicators. The most important of them are such as the demand for products and the volume of production, the value of supply and the production capacity of the enterprise, the costs and prices of products, the need for resources and investments, sales volume and total income, etc. In the theory and practice of planning in enterprises, natural , labor and cost meters of production and some of their varieties. Natural meters express the physical volume of specific types of products in units such as pieces, tons, meters (linear, square, cubic), and serve as the basis for establishing labor and cost meters. However, in practice, the range of their application is limited by calculations of output volumes of only homogeneous products. Labor meters are universal and most common in production. They characterize the volume of output in standard hours (man-hours, machine hours), standard rubles and other normalized indicators of labor costs or working time. These meters are the basis of technical and economic, social and labor, operational production and many other types of intra-company planning. Cost meters characterize the volume of production in monetary terms.
They allow for a single price basis compare, analyze and summarize the volume of output of heterogeneous products. However, one must take into account existing level changes in market prices when planning and measuring the volumes of products released at different times.
In the process of developing a plan for the production and sale of products, all volumetric calculations are carried out for each nomenclature item. The main task in drawing up a production plan is to confirm by calculations that production is actually able to produce the required quantity of goods at the right time and of the required quality. The plan indicates the composition of the equipment, suppliers of raw materials, materials, components, delivery terms for price, quantity and quality. The production plan includes the following steps: 1. Calculation of production capacity. Production capacity is the maximum possible annual output of products (rendering services) with a given nomenclature and assortment and taking into account the best use of all resources available at the enterprise. 2. Calculation of the number of personnel. The planning of the firm's need for personnel necessary to fulfill the plan for the production and sale of products is carried out in the plan for labor and personnel. 3. Calculation of the actual wages of the staff. In the article "Costs" for wages are reflected: piecework wages, tariff rates And official salaries, incentive payments according to the provisions on the wage system, compensatory payments for night work, for work in difficult and harmful working conditions, combination of professions; payment for the next and additional holidays, compensation for unused vacation, preferential hours for teenagers, breaks in the work of nursing mothers, performance of public duties; the cost of products issued to employees of the enterprise as wages; 4. Calculation of the cost estimate for production Costs that form the cost of production in accordance with their economic content are grouped according to the following economic elements: material costs; depreciation deductions; labor costs; deductions for social needs; other costs. 5. Calculation of the costing of products (services). The calculation of the cost of production is calculated as the sum of the costs of raw materials, basic auxiliary materials, purchased semi-finished products, fuel, energy, technological purposes and is determined by multiplying the consumption rates by the price of their purchase, taking into account transportation and procurement costs minus returnable waste. 6. Price calculation. The price is calculated using the “average cost plus profit” method and has the following form: SRP = S+P+VAT where C is the cost of the product; P - profit; VAT - value added tax. Calculation of income from the provision of services. Cost indicators of labor productivity are characterized by greater efficiency, expediency and ease of use. They have become more widespread in industrial enterprises and are characterized by great versatility. Their application makes it possible to take into account and compare various types of work by bringing them to a single meter (cost). Labor indicators characterize the ratio of standard costs to the actual costs of working time. Such indicators are used to determine the efficiency of using the labor of workers in comparison with the norms. It is convenient to use such indicators when setting labor standards and determining optimal labor standards for employees. Depending on the purpose of planning, apply various methods measurement of labor productivity. After all, labor productivity has a great influence on the level of competitiveness of the enterprise and its financial results. Any planning cannot do without taking into account the productivity of labor - both individual and social. Production planning is inseparable from the regulation of the work of workers and from their consideration of labor standards. In practice, with general accounting, the main distribution was received by the cost indicators of accounting, since they are general and universal for the purposes of production planning. The enterprise should strive to increase labor productivity as a guarantee of the future prosperity of the enterprise. The plans of large industrial enterprises have a system of basic and operational indicators. The baseline or long-term outline includes: sales volumes (services rendered); profit margin; earnings per share; market share; dividends; share price; workers' compensation; product quality level; growth strategy; sustainability policy; social responsibility, etc. Operational indicators (or plans) include indicators: added value; investment per worker; labor productivity growth indicators; capital turnover ratio; cost reduction policy. Current production plans contain the following indicators: nomenclature and quantity of manufactured products in physical terms; volumes of sales or sales of products, works and services in monetary terms; the number of industrial and production personnel of the enterprise; wage fund and the average level of staff wages; inventories of materials, work in progress and finished products; volume capital investments and investments in certain areas of activity; main financial indicators- cost, profit, profitability, etc. 4 Variants of the production program Work on the preparation of the production program has its own characteristics for different types of production. For single and small-scale production the production program is developed on the basis of the product manufacturing schedule in accordance with the approved deadlines for the delivery of products to consumers. Calendar chart the launch-release of products is developed in the reverse order of the technological process, based on the duration of the production cycle for all types of work (testing, assembly, machining, supply of blanks). For serial production, production planning throughout the year is carried out taking into account work in progress at all stages of the production process and changes. Nomenclatures of products launched into production. Mass production is usually carried out by the in-line method, and in connection with this, the production program is developed simultaneously for the enterprise and all the main workshops, broken down by quarters and months. Despite the fact that for certain types of products, the terms of manufacture (delivery) are established under contracts with the customer, the enterprise has the opportunity to develop various options the production program for the release of products in time in order to achieve a full and uniform load of equipment and jobs. The number of options for the distribution (combination) of the output of products for any type of production can be significant. The most appropriate options can be obtained by using programming techniques. 5 Conditions for an optimal production program Of particular importance in the development of a production program and its implementation is the optimization of the structure of products based on an analysis of consumer demand for specific types of goods and services and taking into account restrictions on production capacities, material resources and the need for individual goods. The choice of the optimal production program should first of all be based on knowledge of the demand for specific types of goods and services. From this it is obvious that the demand for a specific product (the maximum sales volume in a given place for a certain period of time at a price set by the market) acts as a limitation, which is determined by external environment and which in without fail should be taken into account when developing a production program. The production program must satisfy not only the needs of buyers of products and the needs of the market, but also correspond to the resources of the enterprise, take into account its objective capabilities. This is where the optimization problem comes in. The task of optimal planning is to find such a variant of the plan, which, using the available resources, provides the maximum result or the minimum cost. The optimal production program is considered to be the one that best corresponds to the structure of the enterprise's resources and provides the best results of its activities according to the accepted criterion. The indicator taken as a criterion for the optimality of the production program should fully reflect the efficiency of the enterprise, have quantitative values per unit of each type of output, and be linearly dependent on the dynamics of production volume. In practice, one or more criteria are selected that best meet the specific conditions and tasks of production. If several criteria are used, the obtained optimal solutions are compared and the final version of the production program is selected. To determine the optimal production program, linear programming methods are used using computer technology. The internal constraints taken into account when solving problems of optimizing the production program are usually considered to be technical capabilities, financial resources, scarce materials, and funds for wages. However, the resource that determines the possibilities for the production of products is production equipment. Therefore, the most important stage in the development of the production program of the enterprise is the substantiation of the planned volumes of output by the production capacity. The production program is developed in three stages. The first stage is the determination of the maximum possible removal of products from the available capacities (area), taking into account the elimination of "bottlenecks" and shortcomings in the organization of production. If the received volume of products (services) is insufficient to meet the demand for it, then the second stage begins, during which measures are developed to increase production capacities (spaces) at the expense of own financial resources and a possible additional volume of production is determined. If this volume is also insufficient to meet the demand for products, then the third stage begins - the development of a plan for the technical re-equipment and reconstruction of the enterprise. Such activities are carried out not only when it is impossible to meet demand, but also in the case of a low level of technical development of production that does not ensure the production of products that meet modern requirements for it both in terms of quality and cost, material consumption, labor intensity and other technical and economic indicators. The initial and final stage in the development of the production program is the balance of production capacities and the determination of the degree of their use. 6 Formation of the production program of the enterprise The principles of formation of the production program of the enterprise are: - scientific substantiation of the use of production capacities, material, labor and financial resources; - systematic updating of the nomenclature and range of products and improving their quality; - consistency of the production program of the enterprise with the supply of raw materials, materials, semi-finished products from other enterprises connected through cooperation; - continuous increase in output, if there is a demand for it. For the effective functioning of the enterprise, it is necessary to take into account the following internal and external factors that determine the production programs of the enterprise: the volume and characteristics of demand for the company's products; nomenclature and assortment of products, the formation of which is carried out taking into account the stage life cycle products, the degree of novelty of the product and its demand in the market; competitive environment and position of the enterprise in the market (determination of the possible volume of sales); the level of specialization of the enterprise (whether it produces technologically homogeneous products or production is diversified); the degree of ensuring the maximum load of the production capacity of the enterprise and the full employment of personnel, the availability of material, raw materials, labor and financial resources. Each enterprise focuses on those factors that determine development priorities in the coming period. The formation of the production programs of the enterprise is carried out on the basis of the following components: - the state order, which is brought to the enterprise by the authorities government controlled for the production of industrial and technical products and socially significant products. The state order should be an alternative for the enterprise, to provide important national economic needs. The state order is placed, as a rule, on a competitive basis. At the same time, the mutual responsibility of the parties for its implementation and financing must be observed - the volume of direct business contracts with consumers of products - the volume of free sale of the company's products in the markets, including through the system of company stores. 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. Therefore, consumer demand is analyzed through its own trading network; individual orders of consumers; dealer requests; wholesale orders. Based on the applications of the portfolio of orders, concluded contracts and the identified market capacity, the nomenclature and assortment of products are formed. The total volume of planned deliveries of products is established in physical and value terms; specific gravity new and discontinued products; specific gravity various kinds products in the total volume of deliveries; schedules for the shipment of products to consumers; share of export products; stocks of finished products in the warehouses of the enterprise; volumes of deliveries of products, but not paid on time to suppliers; reasons for the formation of excess balances and untimely payment for products by customers; reliability and solvency of buyers; financial indicators of the portfolio of orders, including the planned profit, profitability, the amount of tax revenues and payments; volumes of production from customer-supplied raw materials; volumes of cooperative deliveries and other factors on which sales efficiency depends. Based on the analysis of the portfolio of orders formed by the marketing service, specialists from all interested structural and functional divisions of the enterprise draw up a reasoned conclusion about the possibility of implementing the portfolio in the planned period. This analysis will eventually form the basis of the production program. In order to make informed decisions on the portfolio of orders, it is advisable to create a consulting and analytical center under the director of the enterprise from leading specialists from various departments. The main functions of such a center can be: - advising on industrial, commercial, investment, financial, economic problems, issues social support personnel, scientific, technical and innovative development of the enterprise; lobbying, i.e. influence on the adoption or failure of normative acts unacceptable for the enterprise; Propaganda compared to advertising is many times cheaper and is an effective method of forming public opinion; - sales promotion - distribution of samples of goods, coupons, giving the right to reduce prices; 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 the buyer receives when purchasing a product and which are exchanged for goods at special points; exposition and demonstration of goods at points of sale; - situational analysis, which allows for flexibility in planning production and marketing of products; - Preparation planned decisions on the nomenclature and assortment of goods and participation in the justification of the production program by production facilities. Formation and justification of the production program of the enterprise based on marketing research involves the implementation of the concept of marketing, which consists in ensuring the achievement of the main goals, certain strategies for effective management by purposefully improving the quality of products, regulating the prices of goods, creating a complex of communications and sales. The concretization of marketing is carried out through planning, which involves: - development of a marketing strategy; - development of a program of action; - definition benchmarks development of the enterprise in terms of production volume and its marketing; - a statement of the current marketing situation (characteristics of the target market, assessment of competitors and the position of the enterprise in the market); - determination of the life cycle of goods, hazards and opportunities that are likely to be encountered in the planning period; - setting tasks to solve emerging problems; - drawing up the budget of the enterprise (expenses - incomes); - determination of the procedure for monitoring the progress of the implementation of the marketing plan. The choice of market for the company's products is based on information about the geographic location of prospective customers; identified demand for the type of product produced; forecasting the choice of goods by retailers; the general need of customers for this product; temporary peaks in the purchase of goods; social, economic and demographic portrait of buyers. General requirements marketing to production: - to produce what finds a market and is sold; - take into account the requirements of the consumer to the quality of the goods; - ensure the flexibility of the production system and its efficiency. Orientation of the enterprise to market demand involves the definition of: - the range of goods that customers are interested in; - the range of goods that the enterprise can produce and sell at a profit; - a specific situation in the sale of goods; - volume of market demand in goods; - the amount of resources required for the production and sale of the relevant product. The formation of the production program of the enterprise on the basis of marketing research data is carried out in the following sequence: - the range and range of products are determined in physical terms, taking into account the demand for goods on the market, based on the available equipment, technologies, organization of supply of raw materials and materials; - the volume of production of each product is determined in physical terms based on the calculation of the volume of sales and changes in the balance of unsold finished products at the beginning and end of the planning period; - production capacities are substantiated for a certain volume of output for its individual types; - cost indicators of production are determined on the basis of available natural volumes. The production plan will be real if it is consistent with the production capabilities of the enterprise, namely: production capacity, labor, material, technical and financial resources, as well as the level of their use. Justification of the production program of the enterprise with labor and material resources is carried out taking into account the norms of time, norms of raw materials, materials and components. Begin the formation of the production program with a long-term plan for the production of products, developed in accordance with the adopted strategy for the development of the organization. As part of the adopted strategy, specify the industry specialization of your organization in the production of certain types of products and services. Based on the conducted marketing research, specify information about the main sales markets and target consumers of your organization's products or services. Determine the range and volume of output in physical and value terms for the planned period (month, quarter, year), taking into account the following factors: · maximum possible output · minimum cost of manufacturing products · availability of effective demand of consumers for each position of the nomenclature. Specify the product needs of your organization for the planned period, taking into account the company's contracts, direct relations and preliminary agreements with consumers, government orders for the supply of products, etc. Based on the need for each item of the nomenclature accepted for production, make preliminary plan production and sales plan (delivery) of products in physical (quantitative) and cost terms to form the initial version of the production program. Based on the planned sales revenue, specify how optimal the estimated volume of production is 1.8 Conclusion The main indicators of the production program are the range of products in physical terms and gross, marketable, sold and net products in value terms. Marketable output - the main indicator of the production program, including the cost of products, works and services intended for sale. The production program must be optimal, i.e. to the greatest extent meet the structure of the resources of enterprises and ensure the best results of its activities. The planned output volumes must be justified by the necessary material and labor resources, but first of all, by the production capacity. The production capacity of the enterprise is the maximum possible annual output of products of a given quality when using all production reserves. The main elements for calculating production capacity are the composition and quantity of equipment, its technical specifications, the complexity of manufacturing products, the actual fund of the operating time of the equipment. The transition to market relations required a revision of the issues of forecasting and planning production, and, in particular, the methodology for developing a production program. Its formation on the basis of the concept of marketing differs significantly from the methodology used earlier in a planned system. Today, the production of any type of product (performance of work, provision of services) should be aimed at obtaining high income(profit) and correspond to the real demand for them. In contrast to the focus of previous years on production capabilities, results achieved and directive distribution, new economic conditions dictate the use of new approaches to planning (forecasting) not only total production volumes, but also in the range (ranges) of products, their quality and other consumer characteristics, corresponding to its supply and demand in the market. Under market conditions, enterprises form a production program independently on the basis of agreements between producers and consumers of products that take into account real needs for it, including for state needs, as well as production and resource opportunities to satisfy them. Unlike previous years, the development of plans and forecasts should be carried out by the enterprise by generalizing intentions, according to a strictly limited number of indicators, taking into account supply and demand in the market. production program optimization 2. Modern approaches to production optimization: lean production and total production optimization Modern approaches to production optimization as one of the forms of the production program "Optimize - means doing more with less: less time, parts, space, workers and Money. Optimized production is, in its basic form, a systematic reduction of non-productive costs (overproduction, downtime, transportation, stocks, movements, redundancy of operations in the manufacturing process, scrap), as well as the implementation in practice of the concepts of continuity of the technological flow and accounting for consumer demand. Production optimization is determined by five factors: cost, quality, delivery of finished products, safety and personal attitude of workers. To the same extent that mass production is considered the production system of the 20th century, streamlined production is seen as production system 21st century, a kind of production improvement program. Two production optimization methodologies are considered - this is Lean Manufacturing and the Total Production Optimization Program. Lean Two basic terms in philosophy Lean Manufacturing- customer value stream and muda - losses in production. The main idea of Lean Manufacturing is that each operation on a material, semi-finished product or part must be considered from two sides - "what value does the operation create for the end consumer?" and "how to minimize what does not create value, that is, waste?". Thus, assessing which product qualities are important for the client, the company strives to eliminate processes and operations that do not create the final value, i.e. are losses. There are seven types for production. muda: Overproduction of goods, when the goods are produced, and the demand for it has not yet arisen. Storage of materials, parts and semi-finished products between production stages. Unnecessary transportation of materials (for example, due to suboptimal location of equipment, workshops). Extra processing steps due to lack of equipment or design errors. Excess inventory, such as "just in case". Unnecessary movement of people, for example, in search of tools, materials, etc. Production of defects, defects. To fight muda Lean manufacturing offers a whole set of approaches. Let's consider some of them: Methodology for describing the value stream - when describing production processes, first of all, it is investigated how much time the material is actually processed on the machines, and how much time it spends in inventory - in the warehouse of materials or waiting for the next stage of processing. Often, in a mass production facility, a shop or line produces parts in large batches, and then these parts are waiting for processing in the next shop. As a result, the total processing time of a particular product will be much less than the time of its storage between technological operations. From a financial point of view, this is a freeze working capital, and from the point of view of the client - an increase in the period of passage of the order. One way to avoid inter-shop stocks is to introduce a "pull" production system. Pull (Pull) - a cascade production system in which the shop or production site does not produce anything until the shop, the consumer, located further down the technological chain, reports its need for components. One way to organize pull is the Kanban system. Kanban - a request to an internal supplier (card) that is used to inform the previous production stage that it is necessary to start production of a particular part. If there is a risk of production failure due to equipment failure or due to defective production, then it is rational to create an intermediate safety stock. To reduce the safety stock, it is necessary to reduce the amount of rejects (Quality Management System) and strive to minimize equipment downtime due to its malfunction (Universal Equipment Care System). Total Productive Maintenance is a set of practices designed to ensure that every machine is always up and running and production is never interrupted. It is obvious that it is impossible to completely eliminate the stocks of materials in supply warehouses, if only because when pulling production according to the Kanban system, it is necessary to have a certain stock of materials in warehouses that allows you to start production on the received request in a timely manner. But since surplus stocks are muda, it is constantly necessary to strive to reduce them. For example, if possible, implement the Just-in-Time supply chain, when the supplier delivers materials and components exactly at the moment when they are needed in production. Or move from large batches of purchases to smaller, but frequent ones, which makes it possible to reduce the total amount of stocks at a particular point in time. The transition to stretching entails the restructuring of the technological chain in such a way that a workshop or a separate machine produces parts or semi-finished products in small batches. At first glance, for an enterprise focused on mass production, this seems unrealistic, but modern approaches to the organization of production and examples of Western companies show the realism of the reform. For example, press-cutting shops can be replaced by laser cutting and bending complexes. If the design of the product does not allow this, then you can consider the technology of Quick Die Exchange (Single Minute Exchange of Dies), i.e. change of production equipment in the shortest possible time. Thus, the production unit becomes more flexible and can quickly respond to orders from the customer shop. From the point of view of organizing a separate workplace, Lean production considers several approaches. For example, Visual control- such placement of tools, parts and indicators of the state of production, in which everyone can understand the state of the workplace or site at a glance. The system includes five principles: Separate necessary tools, details and documents from unused and put away the last ones. Arrange parts and tools in the workplace so that it is convenient to work with them. Maintain cleanliness in the workplace. Practice the first three principles regularly. Make the implementation of the first four principles a habit, a standard of work. The introduction of a lean production system is the transition of an enterprise to a new, higher quality level, which involves the involvement of all company employees in the process. At the same time, active participation is provided both with material incentives (for proposals implemented or approved for implementation) and intangible ones (for example, the opportunity to participate in the management of the enterprise, the implementation of one’s ideas, career growth etc.). This should become a separate element of the system of incentives and motivation of personnel operating at the enterprise. Any implementation of the principles of Lean Enterprise begins with staff training, the introduction of a philosophy of continuous, continuous improvement of the enterprise's activities in order to increase value for the client (for example, by improving quality) and reduce muda (e.g. destocking). Lean production, first of all, involves the involvement of personnel in the optimization process, the search for internal reserves for optimizing production, and only then - technological innovations. What is the result of the Lean Manufacturing program? Let's give some examples. The car manufacturer, Porsche, managed to reduce the number of defects by four times, the time from the start welding work from 6 weeks to 3 days. Tire manufacturer Goodyear is adopting an approach to increase factory productivity by 135%, primarily through a 70% reduction in lead times. Raw material costs are reduced by 15%, inventory is reduced by half. Based on the experience of implementing such projects, we can say that the introduction of the Lean manufacturing philosophy can be started from a separate workshop and then spread the experience to the entire enterprise. References 1. Abryutina M.S. Economic analysis trading activities: Tutorial. - M.: Business and service, 2005. Alekseeva M. Planning the activities of the company - M .: Finance and statistics, 2005. Amosov A.A. Increasing labor productivity // The Economist - 2000, No. 1. pp. 53 - 59. Babuk I.M. Investments: financing and evaluation economic efficiency. - Minsk: Vuz-Unity, 2007. Bakanov M.I. Sheremet A.D. Theory economic analysis. - N .: Textbook Finance and Statistics, 2006. Business plan of the investment project: guidelines/ Comp. K.K. Shebeko and others - Gorki: BSHA, 2002. Business plan: Methodical materials/ under the editorship of R.G. Manilovsky - M .: Finance and statistics, 2006. Bukhalkov M.I. Intra-company planning - M .: Infra-M, 2005. Efimova O.V. The financial analysis. - M.: Accounting, 2004.. Ilyin A.I., Sinitsa L.M. Enterprise planning. In 2 hours. Part 2. Kozlova E.P. and other Economics of the enterprise. - M.: Finance and statistics, 2002. Kozlovsky V. A. Production management- M.: INFRA - M, 2006. Kondrakov N.P. Enterprise economy. - M.: INFRA-M, 2004. Kreinina M. N. Financial condition enterprises. Assessment methods - M.: Dis, 2001. Krylova G.D., Sokolova M.I. Marketing: Theory and 86 situations: textbook for universities - M: Unity-Dana, 1999. Kuzminskaya T.P., Yablonskaya L.A. Analysis of financial and economic activities and diagnostics of organizations - Rostov- on the Don. Rostov University Press, 2004. Lvov Yu. A. Fundamentals of economics and business organization. - St. Petersburg: Formica, 2006. Lyubushin M.P., Leshcheva V.B., Dyakova V.G. Analysis of the financial and economic activity of the enterprise. Textbook for universities. - M.: Unity-Dana, 2005. Entrepreneurship: a textbook for universities / ed. Polyakova G.B. - M: Banks and exchanges, Unity, 1999. Forecasting and planning in market conditions / Ed. T.G. Morozova, A.V. Pulkina - M.: UNITI-DIANA, 2004. Safronov N.A. Enterprise economy. - M .: "Jurist", 1998. 22. Tactical planning / Under the general. ed. A.I. Ilyin. Mn.: New knowledge, 2007. The theory of optimal output. the production program and production capacity of the organization is #"justify">. Sheremet A.D., Saifulin R.S. Methodology financial analysis enterprises. - M.: Infra-M, 2006. Shinkevich M.V. Entrepreneurial activity at the enterprise - M.: MIU Publishing House, 2005.
Over the past ten years, management consultants have proposed and are offering many theories and concepts to improve the manageability of an enterprise and improve its performance. Examples include budgeting, quality management system, balanced scorecard, Information Systems based on MRP and ERP standards and so on. At the same time, the production system of the enterprise often remains at the same level. Implementation modern technologies(for example, laser cutting machines, processing centers) were sporadic and generally did not affect the production management system.
Only in the last few years, having carried out an express optimization of the financial and economic activities of the enterprise, the owners turned their attention to the reserves inherent in production. In the general case, there are two approaches to optimization - managerial and technological. The managerial approach considers the optimization of production primarily from the point of view of cost management and only if necessary affects the modernization of production. In other words, one can say that managerial approach primary. This means that even if the enterprise needs some technological innovations, the decision on them should be made only after building a production management system and identifying really bottlenecks that require technological improvements. This is due to the fact that updating technology and fixed assets is an expensive process, which means that it requires detailed study and an accurate understanding of why it is being implemented and what effect it will have. Currently Russian companies we can offer two methodologies for optimizing production - this is Lean Manufacturing and the Total Production Optimization Program. Both concepts are built on different principles, but are aimed at improving the efficiency of production processes in an enterprise from the position, first of all, of management, and only then of technology. Let's consider each of the approaches. Work similar to - Formation of the production program of the enterprise
Manufacturing program determines the required volume of production in billing period, which meets the requirements of the sales plan in terms of nomenclature, assortment and quality. It predetermines the task regarding the commissioning of new production capacities, the need for material and raw materials, the number of personnel, transport, and the like.
The production program of the enterprise determines the composition, quantity and volume of products that must be manufactured in the planned period and delivered to consumers.
Main task of the production program is the maximum satisfaction of the needs of consumers in high-quality products, which are produced by enterprises with the best use of their resources and maximum profit. In order to solve this task, in the process of developing a production program at all levels, it is necessary to adhere to the following requirements:
1) the correct determination of the needs of the products that are produced, and the justification of the volume of its production by the demand of consumers;
2) full integration of natural and cost indicators of production volumes and sales of products; substantiation of the production plan with resources, and first of all, with production capacity.
The production program consists of 2 sections:
▪ production plan in natural (conditional-natural) terms;
▪ production plan in value terms.
The development of a production program should be based on the real need for a specific product. At the level industrial enterprise specification of the need for products is provided with the help of consumer demand and business contracts for a detailed range of products.
For a reasonable and correct formation of the production program of the enterprise in the business plan, it is necessary to submit the following information:
▪ characteristics of the offered products;
▪ assessment of possible sales markets and competitors;
▪ marketing strategy.
When planning a production program, it is necessary to use the following materials:
1. a long-term plan for the production of products and services;
2. forecast of the need for the company's products, which is formed on the basis of studies of changes in market elements over time, that is: demand, supply, price, number of competitors, and the like;
3. state contract and state order for the company's products (if any);
4. results of studying the current demand for products;
5. contracts for the production and supply of products, which are concluded as a result of the free sale of products at group fairs;
6. measures for the specialization and cooperation of production;
7. measures to increase the production capacity of the enterprise;
8. data on the balances of unsold products in the previous period.
The basis for determining the volume of deliveries of specific products is the portfolio of orders and business contracts.
The volume of output for individual products is justified by the production capacity. In the process of such a justification, the enterprises find intra-production imbalances in the loading of equipment, outline ways to eliminate them, as well as measures to expand the specialization and cooperation of production.
Based on the natural volumes of supplies and production, the total volume of production in value terms is calculated: the volume of commodity, gross, sold and net products.
The development of tasks for the release of products in physical terms is the most important part of the work in compiling the production program. Its importance is determined by the fact that consumers need products of certain types that can satisfy existing needs. Based on the identification of these needs, a program for the manufacture of specific products is formed.
Production program planning in physical terms provides for:
Ø determination of the nomenclature and range of products that are produced;
Ø calculation of the need for products, production volume for calendar periods of the year;
Ø justification of the planned volumes of production of products by production capacity, material and labor resources.
The planning of the production program is based on a system of indicators of production volume, which includes natural and cost indicators.
natural indicators the production program is the volume of production in natural units for the nomenclature and assortment.
Nomenclature- this is a list of titles certain types products, and range- This is a variety of products within this nomenclature. Natural indicators are given in physical units (pieces, tons, meters).
The product range of an enterprise can be centralized and decentralized.
Centralized nomenclature is formed by concluding government contracts and government orders.
Decentralized nomenclature is formed by the enterprise independently on the basis of the study market demand for their products and establishing direct contacts with consumers by concluding supply contracts.
The value of natural indicators of the production program in market conditions is growing, since they make it possible to assess the degree of satisfaction of consumer needs in certain goods, taking into account the qualitative characteristics of goods.
One of the most important stages in the development of a production program is the determination of the need for resources.
The main method of noting this need is the direct calculation method. in accordance with the specific norms of its expenditures. Yes, the need of enterprises for objects of labor is calculated by multiplying the specific norms for the consumption of raw materials and materials by the planned production volumes. The need for tools (machines, equipment) is determined based on the projected volume of work that is performed with their help, and progressive productivity standards.
It also takes into account the need for capital construction, export, creation of reserves and the like.
Based on the production plan, the enterprise develops annual, quarterly and monthly production programs for workshops. The production program of the workshop contains a task from the nomenclature and the total volume of products. The task from the nomenclature indicates the number of items of individual types of products in physical terms. Planning and accounting units (nomenclature positions), in which the task is set for shops regarding the nomenclature, have a different degree of detail for different shops and types of production. For manufactured (assembly) shops, the program consists of the name and quantity of finished products in accordance with the production plan of the enterprise. in a single and serial production for procurement and finishing shops, the nomenclature task is usually set in sets of parts to order, products, assemblies. In conditions mass production these workshops plan to produce blanks and parts for individual items.
The production program of each workshop is substantiated by the production capacity of individual groups of equipment, by comparing their total useful fund of work and loading in machine hours. Such calculations make it possible to detect "bottlenecks" in the workshop and use measures to eliminate disproportions in equipment loading.
On the basis of the production programs of the main workshops, production plans are formed for the auxiliary and servicing subsections of the enterprise: repair, tool, energy workshops and transport facilities. The production programs of auxiliary shops are developed in accordance with the established need for their products and services.
Based on the plans of the workshops, developed production tasks for plots. final stage production planning is bringing tasks from the implementation of individual production processes and the manufacture of products directly to teams and workplaces.
Each enterprise develops its own production program independently, except for the state contract and state order, the amount of which is set in accordance with the production capabilities of the enterprise.
State contract and state order is formed on the basis of proposals from ministries and departments - state customers. Financing of the state contract is carried out at the expense of the State budget, and the state order - at the expense of own funds enterprises and organizations and available credit resources. The responsibility of customers (consumers) and performers for the implementation of the state contract and the state order is determined by the concluded agreements (contracts) and the legislation of Ukraine.
The state order is prestigious for the enterprise and is obtained, as a rule, on a competitive basis. The state order is provided to those enterprises that provide more efficient implementation of it.
The executors of the state contract and the state order provide themselves with material and technical resources on their own by concluding direct contracts with suppliers of enterprises and intermediary organizations.
The production program is an important section of the current plan of the enterprise, on the basis of which the planning of the needs of material, technical, labor and energy resources, cost, profit and other financial indicators are calculated.
IN current planning the production program is formed, as a rule, for a year with its division by quarters and months.
The division of annual tasks by quarters (months) must be carried out taking into account the following factors:
Ø terms of delivery of products to consumers established by contracts;
Ø increase in output due to the increase and improvement in the use of production capacities, as well as through the measures provided for by the innovation plan;
Ø the term for the commissioning of new facilities and equipment;
Ø ensuring uniform loading of all production subsections;
Ø increasing the serialization (mass character) of production;
Ø the number of working days in each quarter;
Ø possible disposal of fixed production assets, as well as shutdown of individual units, sections and workshops for equipment repair;
Ø removal from production of obsolete types of products that do not meet their technical and economic indicators of the current level of development of science and technology, and those that are not in demand, and replace them with new ones;
Ø seasonality and variability of work;
Ø seasonality of product sales.
In mass and multi-series production, when the consumption of products is not of a seasonal nature, the division of the production program over the planned periods is carried out in proportion to the number of working days. In other cases, the division of tasks is carried out taking into account the timing of the supply of products to consumers.
The production program should be formed taking into account the resources of the enterprise and obtaining the best results, that is, to be optimal.
Optimal production program - this is a program that meets the structure of the enterprise's resources and provides the best results of its activities according to the accepted criterion.
Optimization of the production program is carried out in order to:
1) planning the optimal structure of the product range;
2) determination of the maximum possible volume of production and the economic limit of increasing production.
Planning of production volumes
Volume production in physical terms, it is established on the basis of the volume of supplies:
OB i \u003d OP i - G p (s) + G k (s), Where
OBi - the volume of production of a type of product in natural units;
OPi - volume of deliveries (sales volume) of the type in natural units;
Gp(h) , Гк(з) - stocks of finished products on the composition, respectively, at the beginning and end of the planning period in natural units.
Stocks of finished products at the beginning of the planning period are determined from their actual value at the end of the reporting period. The value of the stock of finished products at the end of the planning period is determined based on the shelf life of products on the composition and the duration of the planning period, that is:
, Where
- average shelf life of a type of product on the composition, days;
D - duration of the planning period, days.
Example : The plan for the sale of products (volume of supplies) in physical terms and stocks of finished products at the beginning of the period are given in table 15.1. The duration of the planning period is 360 days, the inventory holding period for the item. A - 10 days, for product B - 15 days.
Table 14.1 "Product sales plan and production program (in physical terms)".
Then the production program (volume of production) in physical terms will be:
OP A \u003d 1000 - 10 + 28 \u003d 1018.
OP B \u003d 1500 - 60 + 62 \u003d 1502.
However, at diversified diversified enterprises, natural meters do not make it possible to determine the total volume and structure of production, calculate the costs, income and profit of the enterprise from the sale of products.
Therefore, for a general characteristic production activities enterprises, as well as individual industries and industry as a whole is determined by the volume of production in value terms. The main output data in this case is the output in physical terms and prices.
The main cost indicators of the production program are the volumes of commodity, gross, sold and net products, gross and internal turnover, the volume of work in progress.
Marketable output is the total cost of all types of finished products, works and services of an industrial nature, which is prepared for sale.
The volume of marketable products (TP) is determined by the formula:
, Where
Ni- output of products of the i-th type in natural units;
C i - herd price of an enterprise of a unit of a product of a type, gr-n;
n- the number of types of products that are manufactured at the enterprise;
R- cost of works and services per side, UAH.
Commodity products are planned in current and comparative prices. The calculation of marketable products in current prices is necessary to determine the volume of sales, in comparative prices, marketable products are determined to calculate the dynamics and volume of production, and other indicators.
Works and services of a non-production nature are not included in commercial products.
In gross output (GDP) include all products in value terms, regardless of the degree of its readiness and are determined by the formula:
VP \u003d TP- (NZV n - NZV k) - (І p -I k),Where
NZV p, NZV K- the value of the balance of work in progress, respectively, at the beginning and end of the planning period, UAH.
Іk - the cost of the tool for own needs at the beginning and end of the planning period, UAH.
Gross output can also be calculated using the formula:
VP \u003d VO - VZO,Where
IN- gross turnover of the enterprise;
VZO- Intrafactory turnover of the enterprise.
Gross turnover of the enterprise (VO) - this is the volume of gross output, regardless of where it will be used - within the enterprise, whether it is for them.
Intra-factory turnover of the enterprise (VZO) - this is the amount of products that is used within the enterprise for further processing.
Sold products (RP) - these are products that are shipped to the consumer and for which funds have been received on the current account of the supplier enterprise or must be received within the specified period.
Example: calculation of the plan for the sale (implementation) of products and the production program (in value terms).
Table 14.2 "Plan for the sale (realization) of products and
production program (in value terms)”,
Manufacturing program- this is exactly the quantity of products that needs to be produced in the planned year in order to provide a sales plan (sales plan).
Volume net product of the enterprise(PE) calculated by the formula:
PE = TP - (M + SA), Where
M - material costs for production, UAH;
SA - the amount of depreciation charges for the corresponding period, UAH.
net production- is the value created by the enterprise, or added value. Net production can be calculated as the sum of the basic and additional wages of employees of the enterprise with deductions for social events and profits.
Unfinished production- products, which is at various intermediate stages of the production cycle. It includes the flow of materials from the composition to the workshop and their stay in manufacturing process by the time of delivery of products to the composition of the finished product. Therefore, to unfinished production owns objects works that are in the process of production, awaiting processing or are under control, in the process of transportation, as well as semi-finished products on workshop trains. The size of work in progress depends on the volume of production, the duration of the production cycle, and the like.
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Similar Documents
Calculation of the production program. Economic justification for the effectiveness of technical and technological solutions. Calculation of the volume of marketable products, the need for fuel for the enterprise, the number and payroll of production personnel.
course work, added 01/13/2011
Methodology and stages of planning of production capacity and production program, features and order of execution, evaluation of practical efficiency. Planning the volume of commercial and sold products. Logistics plan.
term paper, added 04/07/2009
Methodology for planning the production program. Interaction of strategic and operational management in planning and forecasting the production program. An integrated approach to the development of the production program of the enterprise.
term paper, added 07/18/2011
Features of the workshop program, the number of employees by category and their wage funds. Product costing and selling price. Analysis of the program in terms of value. Calculation of indicators of economic efficiency of the sewing flow.
term paper, added 10/13/2011
Justification of the production program. Determination of the volume of output of marketable and marketable products. Calculation of the need for water, steam and electricity. Calculation of the annual payroll of managers, specialists and employees. Estimated shop expenses.
term paper, added 12/14/2011
Market penetration strategy. Calculation of the production program of the enterprise, the number of consumers, dishes, the number of other products according to consumption rates per person. Making a menu plan. Management structure and personnel of the enterprise.
thesis, added 03/20/2014
Calculation of the annual production program for a block of open-hearth furnaces. Development of a schedule for capital and current repairs open-hearth furnaces. Calculation of the staff of production workers and their wages. Determination of the planned cost of production.
test, added 11/17/2014
Description
Objectives of the course work: to give the concept of the production program and its indicators; explore the practice of forming a production program based on a particular enterprise; give suggestions for optimizing the production program of the enterprise.
The purpose of the work is to reveal the topic on the basis of a particular enterprise and give practical suggestions and recommendations on the problems of economics and management for the management and specialists of the enterprise.
INTRODUCTION 3
CHAPTER 1. CONCEPT AND INDICATORS OF THE PRODUCTION PROGRAM 5
CHAPTER 2. RESEARCH OF THE EXISTING PRACTICE OF FORMING THE PRODUCTION PROGRAM 12
2.1. The main tasks of the analysis of indicators of the production program 13
2.2. Organizational characteristic canteen of a garment factory 18
2.3. Study of the production program of the canteen garment factory 21
CHAPTER 3. IMPROVING THE FORMATION OF THE PRODUCTION PROGRAM IN MODERN CONDITIONS 27
Cost minimization through production planning 29
Management of the production program by forming a portfolio of orders 36
Assortment program optimization manufacturing enterprise using operational analysis 38
CONCLUSION 41
REFERENCES 42
APPENDICES 43
Production program of the enterprise 43
The work consists of 1 file
The utilization factor of the average annual production capacity is determined by the ratio of the actual or planned annual output of products, respectively, to the actual or planned average annual capacity of a given year, including the capacity occupied during the pre-production period of new equipment.
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, and the reasons for underutilization of equipment are determined.
4. Planning for an increase in the utilization rate of production capacity in the planned period, which can be achieved through the implementation of identified intra-production reserves, without additional input of permanent factors of production.
Intra-production reserves for improving the use of existing production capacities are divided into extensive and intensive. Extensive reserves include reserves for increasing the useful time of equipment operation within the regime fund (reducing intra-shift and all-day downtime of equipment, the duration of scheduled repairs). Intensive factors include measures for a more complete loading of equipment per unit of time, an increase in annual output.
The main indicators of the use of equipment are the following coefficients:
1) coefficient of extensive use (Keks)
Keks = Fsp/Ftech, where Fsp is the fund of equipment operation time (planned or actual) taking into account the planned losses; Ftech - calendar (or regime) fund of equipment operation time;
2) coefficient of intensive use (Kint):
Kint = ∑ttech/∑tpl, where ∑ttech is the minimum possible labor intensity of operations assigned to this group of equipment; ∑tpl - average normative labor intensity of operations assigned to a given group of equipment;
3) integral utilization factor (Ki):
Ki = Cupcake * Kint
4) the coefficient of utilization of production capacity in the planning period (Kmp) can be determined by the formula
Kmp = Kmo * J, where Kmo - production capacity utilization factor in the reporting period; J is the growth index of the capacity utilization factor in the planning period.
5) load factor (Kz):
K \u003d Qpot / Qset, where Qpot - the required number of pieces of equipment per program; Qset - set number of pieces of equipment;
6) shift ratio (Kcm):
Kcm = Kz * s, where s is the number of equipment shifts;
7) technical capacity utilization factor (Ktech):
Ktekh = Msr / Mmax, where Msr is the average power required for processing according to the technological process, kW; Mmax is the nameplate capacity of the equipment, kW;
8) integral load factor (Kiz):
Kiz = Ki * Kteh
5. The possible output of products is determined on the basis of existing production capacities.
Cost minimization through production planning can be achieved in two ways. 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 value by the planned average annual capacity utilization factor. However, when updating the product range, 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 value terms.
When calculating the production capacity for the reporting year, the capacity at the beginning of the reporting year is taken according to the range in the product range of the year preceding the reporting year, and the capacity at the end of the reporting year (beginning of the planning period) - according to the range and in the product range of the reporting year.
Capacity at the beginning of the planning period is taken according to the nomenclature and in the assortment of products of the planning period.
The increase in production capacity is determined on the basis of those 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 determined. 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 period.
When calculating the production capacity for each facility (unit, group of equipment of the same type, production line) initial data are compiled, including:
- name and code of equipment;
- name and product code;
- the complexity of manufacturing products, incorporated in the calculation of power, hour;
- annual (estimated) fund of the operating time of the installed equipment in one shift, machine-hour;
- average list of installed equipment for the year, units;
- annual (calculated) fund of the operating time of a piece of equipment in one shift, hour;
- normative coefficient of shift of equipment operation;
- equipment shift factor;
- the mode of operation adopted in the calculation of power (number of shifts or hours of work per day).
6. The draft production program is compared with the production capacity 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 full utilization of production capacities, then it is necessary to look for additional opportunities to increase sales and to increase 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 remove bottlenecks and increase production capacity, or 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, a balance of production capacities is being developed. It reflects the input, output and average annual capacity, as well as the input and disposal of capacities. Based on the balance of production capacities and in the course of its development, the following is carried out:
- clarification of the possibilities of the production program;
- determination of the degree of provision with production capacities of the work program for the preparation of the production of new products;
- determination of the coefficient of utilization of production capacities and fixed assets;
- identification of intra-production imbalances and opportunities to eliminate them;
- determining 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 following structure.
Section 1. Power at the beginning of the planning period:
- Name of product;
- unit of measurement;
- product code;
- capacity according to the project or calculation;
- capacity at the end of the base year.
Section 2. Increase in capacity in the planned year:
- power increase, total;
including through:
a) commissioning new and expanding existing ones;
b) reconstruction;
c) rearmament and organizational and technical measures;
- by changing the mode of operation, increasing the shift of hours of work;
- by changing the range of products and reducing labor intensity;
d) leasing, renting from other business entities.
Section 3. Power reduction in the planned year:
- disposal of power, total;
including through:
a) by changing the range of products and increasing labor intensity;
b) changes in the mode of operation, reduction of shifts, hours of work;
c) disposal due to dilapidation, depletion of stocks;
d) leasing, renting to other business entities.
Section 4. Power at the end of the planning period:
- capacity at the end of the year;
- average annual capacity in the planned year;
- output or the amount of processed raw materials in the planned year;
- utilization factor of the average annual capacity in the planned year.
Output is influenced by the correct use of working time and the average hourly output of a worker.
The next important thing to determine the optimal level of the production program is the analysis of costs per ruble of marketable output.
The cost per ruble of marketable output is an important generalizing indicator of the cost of production. This indicator is calculated as the ratio of the total cost of marketable products to the cost of manufactured marketable products in current prices.
The main reserves for cost reduction are:
- increasing the level of labor productivity;
- economical use of raw materials, materials, electricity, fuel, equipment, reduction of non-production costs, and so on.
Reserves for cost reduction are identified for each item of expenditure through specific organizational and technical measures that contribute to saving wages, raw materials, materials, energy, and others.
According to the costs per 1 ruble, it is possible to determine the indicator of the level of profitability of manufactured products. The difference between the ruble and costs shows the expected profit (loss), and the ratio of this difference to costs shows the level of profitability of the output.
In order to reduce the cost per ruble of marketable products, it is necessary to increase the volume of output.
Management of the production program by forming a portfolio of orders
The sales planning work ends with the formation of a "portfolio" of orders or a sales plan. At this stage, it is formed with a focus on market capacity without a thorough study of the production capacity of the enterprise. Therefore, at the stage of drawing up the production program, the portfolio of orders needs to be carefully analyzed. Analyzed are: consumer demand through its own distribution network; individual orders of consumers; dealer requests; wholesale orders. Based on the applications of the portfolio of orders, concluded contracts of the identified market capacity, the assortment and nomenclature of the portfolio of orders are formed and analyzed.
Installed:
- the total volume of planned deliveries 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 delivered 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; financial indicators of the portfolio of orders, including the planned profit, profitability, the amount of tax revenues and payments, production volumes from raw materials supplied by the customer;
- volumes of cooperative deliveries and other factors on which sales efficiency depends.
Based on the analysis of the "portfolio" of orders formed by the marketing service, specialists of all interested structural divisions of the enterprise (planning and economic department, planning and production department and others) 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 .
In order to make informed decisions on the "portfolio" of orders, it is advisable to create a consulting and analytical center under the director of the enterprise from leading specialists from various departments.
Manufacturing program- a plan for the production and sale of products in terms of volume, assortment and quality.
The main task in drawing up a plan- confirm by calculations that production is able to produce the required quantity of goods of the required quality in the right time.
The production plan includes the following steps:
- calculation of production capacity.
- calculation of the number of personnel. calculation of the actual wages of personnel;
- calculation of cost estimates for production. Costs are grouped according to the following economic elements: material costs, depreciation, labor costs, social contributions, other costs;
- calculation of costing of products (services). Calculation of the calculation of the cost of production is calculated as the sum of the costs of raw materials, basic, auxiliary materials, purchased semi-finished products, fuel, energy for technological purposes and are determined by multiplying the consumption rates by the price of their purchase, taking into account transport and procurement costs minus returnable waste;
- price calculation. The price is calculated using the “average cost plus profit” method and looks like this:
SRP = S + P + VAT + NT,
where SRP - free market price; C - product cost; P - profit; VAT - value added tax; NT - trade markup;
- calculation of gross, marketable and sold products.
Gross output- the entire volume of manufactured products in accordance with the contractual obligations of the enterprise.
Marketable products- products that are in the warehouse of the enterprise, ready for sale, and products that are on the way, produced but not paid for.
Sold products- products for which payment was received on the current account of the enterprise.
The production program is developed by economic services on the basis of information provided by the marketing department and the production and dispatch department. Of course, deviations from the actual data will be possible due to the normalization of indicators and the presence of various factors affecting the deviation of these indicators in one direction or another.
The entire plan of the enterprise depends on the accuracy of drawing up the production program, since both terms and volumes of production are interconnected here. The main sections of the production program are:
- production plan of the enterprise;
- plan for the production of products for export (if any);
- product quality improvement plan;
- product sales plan.
When preparing a production program, it is necessary to be guided by the following questions:
- what is the company's strategy for the future;
- what is the specialization of the industry of this production;
- what are the markets for the products manufactured at the enterprise.
The control of the implementation of the production program is, by and large, the control of the implementation of the entire business plan of the enterprise. In this regard, after the approval of the program, it is necessary not only to bring it to production services, but also operational control of its implementation.
Product Range Planning
Product range- a set of varieties and varieties of any product, combined and combined according to a certain attribute.
It is characterized by breadth, depth, completeness, degree of renewal, structure.
Range breadth means the number of products of a particular purpose.
Assortment depth is the number of varieties specific type products, the number of positions of each type of product.
Completeness of the range is determined by the ratio of the actual number of varieties of goods to its quantity provided for by the relevant price list or specification.
The degree of assortment renewal means the share of new products in the total volume put on sale.
Structure assortment is characterized by the specific weight of product groups, subgroups, types and varieties of goods in total amount turnover.
Product portfolio planning consists in planning all activities aimed at selecting products for future production and marketing, developing specifications and characteristics of these products in accordance with customer requirements.
There are various methods of product assortment planning.
Operating lever method
This method is also called operational analysis, or the analysis of “Costs - Volume - Profit”, widely used in Western financial and economic studies, where it is called CVP analysis (Cost - Volume - Profit).
The key concepts of the operating analysis are: operating (economic) leverage, profitability threshold (break-even point), law financial strength(sustainability) of the enterprise. The named elements should be added marginal income, since it is its use that makes it possible to evaluate operational forecasts based on the ratio of fixed and variable costs, which determine the strength of the operating leverage.
Product range ranking method based on the BCG matrix
"Matrix Boston Consulting Groups". This matrix has 4 cells, which indicate the company's products, taking into account the growth rate of sales volumes and relative market share individual goods firms. The matrix is based on the assumption that the larger the unit's market share, the lower the relative costs and the higher the profits as a result of economies of scale, the accumulation of experience and an improved bargaining position. Accordingly, product groups are distinguished: "Stars", "Difficult children", "Cash cows" and "Dogs".
Stars occupy a significant market share and are characterized by a high rate of sales growth. The main goal is to maintain the firm's distinctive advantage in an increasingly competitive environment. Zvezda generates significant profits, but requires large amounts of resources to finance continued growth. "Cash Cows" have a high market share and low sales growth rates. Such products have their regular customers, who are difficult to persuade to buy similar products from competitors. Since sales are relatively stable, without significant marketing and development costs. "Difficult Children" have low market share and high sales growth rates. Support from consumers is insignificant, the leading position in the market is occupied by competitors' products. Significant funds are needed to maintain or increase market share in a highly competitive environment. The company must decide whether to expand promotional spending, seek new distribution channels, improve features and lower prices, or withdraw from the market. "Dogs". Despite a fairly long presence in the market, he has not managed to attract a sufficient number of consumers, and he is significantly behind competitors in terms of sales, image, cost structure, etc. A company with such a division may try to enter a specialized market; profit through liquidation to a minimum of providing maintenance, or withdraw from the market.
36. Production capacity- this is an indicator that reflects the maximum ability of an enterprise (division, association or industry) to produce products in physical or cost units of measurement, related to a certain period of time (shift, day, month, quarter, year).
IN general view production capacity can be defined as the maximum possible output in the corresponding period of time under the indicated conditions for the use of equipment and production resources (area, energy, raw materials, human labor).
Production capacities are measured, as a rule, in the same units in which it is planned to manufacture this product in physical terms (tons, pieces, meters).
Types of production capacity:
1) Design capacity - is determined in the process of designing production and reflects its capabilities for the operating conditions of the enterprise adopted in the project;
2) Developed capacity - this is actually achieved capacity, as a result of sustainable operation at the enterprise;
3) Starting power - the power that has developed during the start-up of production;
4) Actual capacity - formed with current fluctuations in demand for the company's products;
5) Planned capacity - used in the calculation of production volumes of products;
6) Input and output power by period - power at the beginning or end of a certain time period;
7) Input and output power - the power introduced or, respectively, decommissioned from the beginning of a certain period of time;
8) Average annual capacity - capacity calculated in case of change in its value during the year, as the arithmetic mean of the values of production capacity throughout the year;
9) Balanced power - power, corresponding in its quantitative measure to the conditions for pairing equipment units of different power, paired in a single technological process. However, it should be noted that the balance power does not always correspond to the optimal values of the equipment;
10) Reserve power - power, taking into account the need to stop equipment for preventive and repair work at the enterprise.
Production capacity planning consists in performing a set of planned calculations that make it possible to determine: input capacity; output power; indicators of the degree of power utilization.
Input power is determined by the available equipment installed at the beginning of the planning period.
output power- capacity at the end of the planning period, calculated on the basis of input capacity, retirement and commissioning of capacity during the planning period.
Production planning is carried out on the basis of average annual power(Ms), calculated by the formula:
M s \u003d M n + M y (Ch1 / 12) + Mr (Ch2 / 12) + M (Ch3 / 12) - M in ((12 - H 4) / 12
where Мн is the production capacity at the beginning of the planned period (year); Mu - increase in capacity due to organizational and other measures that do not require capital investments;
Ch1, Ch2, Ch3, Ch4 - respectively, the number of months of power operation;
M p - increase in capacity due to technical re-equipment, expansion and reconstruction of the enterprise;
Mun - an increase (+), a decrease (-) in power due to a change in the range and range of products, the receipt of industrial production assets from other enterprises and their transfer to other organizations;
М в – decrease in power due to its disposal due to dilapidation.
Production capacity planning.
Capacity planning is very important in achieving the long-term success of an organization. Experience shows that too much production capacity can be no less harmful than too little.
Popular
- Project of local history activities “My small Motherland” Project for the local history library
- Full report (help) Anti-plagiarism Anti-plagiarism check protocol looks like
- Electronic configuration of an atom
- How to connect electricity to the house and the plot: where to go, what you need and how much it costs How to choose a Wi-Fi adapter for a computer: external and internal
- How to decorate an office, study or workplace for the New Year: original ideas Decorate an office for the New Year
- DIY Christmas decoration
- Celebration of the day of agriculture and processing industry
- When is Agriculture Day celebrated?
- Card games at the table
- Funny and funny contests for a fun company of adults