Introduction

Chapter 1. Plan for the production of enterprise products

1.1 Production program of the enterprise

1.2 Production capacity of the enterprise

1.3 Calculation of production capacity

Chapter 2. Calculation of the need for equipment

2.1 Fixed assets of the enterprise

2.2 Planning the need for equipment and spare parts for it

Conclusion

Bibliography

Introduction

The main activity of an industrial enterprise is the production of products, the performance of work, the provision of services. The most important indicators of the functioning of an economic entity, including profit and profitability, depend on the effectiveness of this process. Production planning in market conditions is the leading task of integrated planning of the social and economic development of an enterprise. (1, p.54)

The fundamental principle of a market economy is the maximum possible efficiency of the resources used, i.e. obtaining the maximum possible profit. This can be achieved if the production volume is close to optimal.

Planning the volume of production is the most important element in the system of intra-company planning of the commercial activities of the enterprise.

Having calculated the volume of production, it is possible to determine the need of the enterprise for material resources, the cost of production, and the final profit. Correctly planning the volume of production is one of the most important tasks of the economic service of the enterprise, since the volume of production, product prices and production costs are interdependent, and obtaining the maximum financial result is possible only with a certain combination of these values. (8, p.281)

Chapter 1. Plan for the production of enterprise products

1.1 Production program of the enterprise

The production plan (production program) is the main leading section of the long-term and current plan of the enterprise and is determined on the basis of sales volume, range and range of products, their quality, profit mass, profitability level, size of the enterprise's market share, etc. The development of the production program is carried out on the basis of market research by a special division of the enterprise - the marketing service. The complex of marketing activities of a company for the development of a production program usually includes:

study of consumers of goods (services) of the company and their behavior in the market;

analysis of the company's market opportunities;

assessment of manufactured goods and services offered, prospects for their development;

analysis of used forms and distribution channels;

assessment of pricing methods used by the firm;

study of measures to promote goods (services) on the market;

study of competitors;

selection of a market "niche" (the most favorable market segment).

After conducting marketing research, a production program is developed within the company. The production program is planned for 3-5 years, for one year, broken down by quarters and months, calculated in natural, conditionally natural, labor and cost indicators. (8, p.280)

Natural (conditionally natural) meters (pieces, tons, meters, running meters, etc.) characterize the volume of production in physical units. Based on the unit of production, technological norms for the consumption of raw materials, energy, working time are established, and the cost price is calculated. On their basis, the need for production capacities and their use are determined. Natural meters most fully characterize the growth of labor productivity.

Labor meters (norm-hours, man-hours, machine-hours) are used to assess the labor intensity of a unit of production (work, service) and the production program. The most common indicator is labor intensity - the normalized costs of working time for the manufacture of products, the performance of services, calculated in standard hours. If the work is not subject to rationing, then the labor intensity indicator is determined in man-hours. To measure the operation of the equipment, the indicator "machine-hours" is used.

Cost meters of the production program are used simultaneously with natural and labor. They reflect the volume of products (services) in monetary units.

The production program consists of two sections: the plan for the production of products in natural (conditional-natural) terms and the production plan in value terms.

Production plan in kind contains indicators of the output of products of a certain nomenclature, assortment and quality in natural (conditionally natural) meters.

To evaluate the types of products that are identical in purpose, but have different consumer properties, conditionally natural units of measurement are used. Thus, planning for the production of fuels of various caloric content is carried out in tons of standard fuel, when a mass equivalent to 7000 kilocalories is taken for one ton. At enterprises manufacturing one type of product, differing in power, dimensions or labor intensity, natural and conditionally natural meters are also used. So, at turbine-building plants, production is measured in units and kilowatts of turbine power; production of steam boilers - in units, thousands of tons of steam per hour and square meters of heating surface.

Planning of production and sales of products in physical terms allows you to coordinate the release of specific types of products with market needs, production capacities enterprises, the need for resources necessary for its production.

Production plan in value terms contains the following indicators: sold products (gross income); commercial products; gross output; pure (conditionally pure) products.

The main cost indicator of this section of the plan is sold products (gross income). Products sold are products paid for by the buyer or sales organization.

Commodity (manufactured) products - products that have passed the full technological cycle of processing, accepted by the technical control department, prepared for consumption and handed over to the warehouse of finished products.

Marketable products include the cost of: finished products (accepted by the technical control department, completed and delivered to the warehouse of the enterprise's finished products); semi-finished products, component parts and assembly units intended for sale to the side through cooperative deliveries; overhaul performed on its own, as well as products and spare parts manufactured for overhaul, capital construction and own non-industrial facilities of the enterprise; tools and devices for own production. Marketable products are expressed in wholesale prices of the enterprise and comparable prices. The former are used to link the production plan with the financial plan; the second - to determine the pace, dynamics and changes in the structure of production.

Marketable output characterizes the volume of manufactured finished products and is used to calculate production costs, financial results, profitability and other indicators of production efficiency.

Gross output includes the cost of all manufactured products and work performed, including work in progress. It is usually valued at comparable prices.

A change in the balance of work in progress in the composition of gross output is planned with a significant increase in the volume of production in the planned period compared to the reporting period, the withdrawal of certain types of products from production, and the creation of a reserve during the transition to the production of new products with a significant duration of the production cycle.

At enterprises that do not have on-farm turnover and work in progress, for example, in the food industry, in terms of composition, gross output coincides with marketable output.

Gross output should be distinguished from gross turnover , which is understood as the total cost of production of all departments.

Net production characterizes the value newly created at the enterprise. It does not include the costs of the enterprise for the purchase of raw materials, materials, fuel, energy, etc., as well as depreciation included in the cost of production.

The composition of net output includes labor costs with accruals on wages and profits of the enterprise.

Conditionally net products, in contrast to net products, contain depreciation.

Indicators of net and conditionally net production are used to analyze the dynamics and structure of the production program, planning the wage fund. (6, p.58-60)

1.2 Production capacity of the enterprise

Production capacity is the most important tool for planning the volume of production. It makes it possible to determine the most rational load and shift work of the fleet of the main technological equipment, identify intra-production reserves of equipment, production space and labor resources, develop a plan of organizational and technical measures to eliminate the inconsistency between workshops, sections and equipment, as well as to justify the production program, needs in the expansion of specialization, cooperation, etc.

The concept of production capacity is often used to characterize the production potential of an enterprise or its structural unit. Production capacity is an indicator that reflects the maximum ability of an enterprise (division, association or industry) to produce marketable products in physical or cost units of measurement related to a certain period of time (shift, day, month, quarter, year). This indicator allows you to:

) comparison of the manufacturing enterprise or its division with other similar industries;

2) identification of reserves for increasing output by increasing the load on equipment;

) comparison of the use of the production capabilities of the enterprise in different periods of time.

That is, this indicator is important for the analysis and planning of the economic activity of the enterprise, as it allows you to answer many questions asked in this area of ​​study. (4, p. 84).

1.3 Calculation of production capacity

The production capacity of an industrial enterprise is a potentially possible output of products provided for a certain period (day, decade, month, quarter, year) in the given nomenclature and assortment, taking into account the most complete use of installed equipment, advanced technology, advanced production organization, a modern management system and etc. (3, p.24).

The calculation of production capacity is carried out for all production units of the enterprise, starting from the lowest production level to the highest, i.e. from the machine to a group of interchangeable equipment, then to the site, from the site - to the main production shop, from the shop - to the enterprise as a whole.

When determining production capacity, equipment downtime and underutilization of production space caused by a shortage of labor and production stocks, violations (deviations) in the organization and management of production are not taken into account.

Production capacity is a variable value, it is dynamic and is applied under the influence of various production factors. It is calculated on a specific calendar date.

The practice of planning and analyzing the economic activity of an industrial enterprise distinguishes three types of production capacity: input, output and average annual. (4, p. 82).

Input power is determined by the available equipment installed at the beginning of the planning period. output power - it is the capacity at the end of the planning period, calculated on the basis of input capacity, retirement and commissioning of capacities during the planning period. Production planning is carried out on the basis of average annual power ( M cf.), calculated by the formula:

M cf .. \u003d + -,

where M n. g. - production capacity at the beginning of the planned period (year);

M in. in. - capacities introduced during the planned;

K 1 , K 2 - respectively, the number of full months of power operation;

M sb. - power retired during the planned period.

It is necessary to distinguish between actual and design capacity. Their compliance is assessed by the degree of development.

The degree of development of design capacities characterized by the following indicators: the period (term) of development; level of development of design capacity; the utilization factor of the capacities put into operation; the volume of production during the development period; achievement of design levels of cost, labor productivity and profitability.

Under period (period) development The design capacity of an enterprise or its part (workshop, site, unit) is understood as the time from the date of signing the act of acceptance into operation of the facility until the sustainable output of the planned facility. The volume of production at facilities that are at the stage of development of design capacities should be determined taking into account this indicator.

The level of development is the percentage (coefficient) of development of the design capacity, which has been steadily achieved for a certain date. It is calculated as the ratio of the actual output in a certain period (hour, day, month, year) to the corresponding (hourly, daily, monthly, annual) design capacity.

The volume of production during the period of capacity development is the actual output in a certain period (hour, day, month, year) on the fixed production assets put into operation during the period of their development.

The remaining indicators of the development of design capacities (cost, labor productivity, profitability of funds, profitability of products) are determined as the ratio of their actually achieved values ​​to the design ones.

production program equipment

The calculation of the production capacity of the enterprise should be carried out in the following sequence:

) power of units and groups of technological equipment;

2) the capacity of production lines, sections, workshops (buildings, production facilities);

) the capacity of the enterprise as a whole.

In continuous production, the capacity of units, sections and workshops is calculated, as a rule, according to the productivity of the equipment, and in discrete production - according to the labor intensity of manufacturing products.

Consider the methods for calculating production capacity:

1) Production capacity of the unit (M a) is defined as the product of the annual planned fund of operating time (F p) and its productivity per unit of time (P):

M a \u003d F p * P (2).

When calculating the production capacity, it is important to correctly calculate the planned fund for the operating time of the unit. There are calendar, regime, or nominal, and real (effective) time funds.

The calendar time fund of production equipment (F k) serves as the basis for calculating other types of time fund in planning. It is equal to the number of calendar days in a given period (D to):

Fk = Dk (3).

The regime, or nominal, fund of the operating time of the machine, unit (F r) depends on the number of calendar days (D k) and the number of non-working days (Dn) per year:

F p \u003d D to - D n (4).

The effective (real) fund of equipment operation time (F d) is equal to the difference between the regime fund (F r) and the sum of the time spent on repair, adjustment, readjustment of this equipment during the planned period:

F d \u003d F r - D r (5).

2) The production capacity of the site, workshop (Mu), equipped with the same type of equipment, is determined by multiplying the standard annual productivity of one machine, unit (M a) taking into account the average coefficient of overfulfillment of the production rate ( to) for the average annual fleet of this type of equipment ( P):

M y \u003d M a *k*n ( 6).

3) The production capacity of the site (workshop) equipped with a non-uniform, but a variety of equipment, is determined by the throughput of the fleet of leading groups of equipment. The leading groups include equipment that performs the main amount of work in terms of complexity and labor intensity when processing profiled products.

If the equipment produces parts for only one product name, then the calculations of production capacity do not cause difficulties. If, on the same equipment, parts used in several types of products are processed, then the calculation of the production capacity of the site (workshop) is based on the complexity of the so-called typesetting set of products . It includes products in the quantitative ratio provided for in the program. In this case, for each group of equipment, the progressive rate of labor input for processing one set is calculated. It is determined by multiplying the complexity of processing a set of product parts by its specific value in the total output, followed by summing the product for all products. The production capacity of a group of equipment is determined by dividing the fund of the operating time of each group by the labor intensity of one set of sets. Then, in reverse order, the power in the products is determined.

In the conditions of individual and small-scale production, when parts of a large number of product names are processed in the same workshop on the same equipment, the production capacity is calculated according to the enlarged nomenclature. Enlargement is carried out by combining (bringing) individual parts into groups according to signs of similarity in the structure of their labor intensity. As a representative product, one is singled out that is of the greatest importance in the overall output of the workshop. Bringing the individual products of the group to the representative product is based on the ratio of their labor intensity using conversion factors.

4) The production capacity of the enterprise is calculated by the leading workshop. To do this, the production capacities of all workshops are determined and a diagram of the capacities of the enterprise is built. The leading ones include workshops, sections, units that manufacture the main products. The production capacity of the enterprise is taken as the capacity of the leading workshop, which has the minimum capacity value. Accordingly, workshops with a reserve of capacities are determined, and workshops are bottlenecks.

A bottleneck is understood as a discrepancy between the production capacity of individual workshops, sections, units and the capabilities of the leading equipment installed in them.

The presence of bottlenecks at intermediate stages of the production process should not be taken into account in the calculation of the production capacity of the enterprise. Innovative measures are planned to "clear" the bottlenecks.

The calculation of power ends with the determination of the bandwidth of the equipment.

Throughput differs from production capacity by the degree of tension of the norms underlying the calculation. When calculating production capacity, the maximum possible output is determined under the best technical and organizational conditions, and when calculating throughput, the most probable output is determined with an average fulfillment of production standards.

The calculation of the production capacity of the enterprise includes all equipment assigned to the main production workshops, with the exception of the reserve, experimental sections and special sections for training workers; the cultural and technical level of personnel and their attitude to work, the achieved level of fulfillment of production standards are taken into account.

The main reserves for improving the use of production capacity include: technical (updating, expanding, modernizing production), economic (motivating and stimulating personnel, introducing progressive management methods), organizational (improving the organization of production, labor and management). (6, p.72).

Chapter 2. Calculation of the need for equipment

2.1 Fixed assets of the enterprise

The growth of the efficiency of industrial production largely depends on the volume, structure, technical condition and level of use of fixed production assets (fixed capital).

The main production assets, being the material basis of production, predetermine the potential for increasing the volume of industrial output and the value of production capacity.

Fixed assets are a set of production, tangible assets that operate in the production process for a long period of time, while maintaining a natural-material form throughout the entire period and transferring their value to products in parts as they wear out in the form of depreciation. . According to the accounting system, fixed assets include labor instruments with a service life of more than 12 months and a cost (at the date of acquisition) exceeding 100 times the minimum monthly wage per unit. Fixed assets are divided into fixed production and fixed non-productive assets.

Fixed production assets include those fixed assets that are directly involved in the production process (machines, equipment, etc.) or create conditions for the production process (industrial buildings, structures, etc.). The main non-production assets are objects of cultural and community purposes (clubs, canteens, etc.).

The typical composition of the fixed production assets of manufacturing enterprises is as follows: buildings, structures, transmission devices, machinery and equipment, instruments, laboratory equipment, computers, vehicles, tools and fixtures, production and household equipment, and other fixed assets. There are active and passive parts of fixed assets. Those funds (machinery, equipment, etc.) that are directly involved in the production process are included in the active part of fixed assets. Others (buildings, structures), which ensure the normal functioning of the production process, are classified as a passive part of fixed assets.

Accounting and evaluation of fixed assets are carried out in natural and monetary forms. The natural form of accounting for fixed assets is necessary to determine their technical condition, the production capacity of the enterprise, the degree of use of equipment and other purposes. Monetary (or value) assessment of fixed assets is necessary to determine their total volume, dynamics, structure, value transferred to finished products, as well as to calculate the economic efficiency of capital investments. (8, p.177).

2.2 Planning the need for equipment and spare parts for it

Distinctive features of determining the need for equipment follows from the difference in its participation in the production process in comparison with materials. The equipment transfers its value to the finished product in parts and practically does not change its physical and chemical properties, and the materials after their consumption lose their use value, turning into a newly created product, and completely transfer their value to it.

The choice of requirements planning methods depends on the purpose of the equipment. The main areas of use of the equipment are:

) staffing of production facilities under construction;

2) replacement of physically and morally obsolete equipment;

) replenishment of the fleet of machines of existing enterprises.

The need for equipment for the construction and reconstruction of enterprises is determined on the basis of technical projects for construction and reconstruction, which indicate the required types and quantity of equipment. When developing projects, the number of machines depends on the capacity of the enterprises under construction, the productivity of one machine, the degree of extensive and intensive use of equipment, and other factors.

The need for new equipment to replace worn-out and obsolete equipment is based on the calculation of the economic efficiency of the feasibility of introducing new equipment instead of its modernization and overhaul. The decision on such a replacement is made by the management of the enterprise on the basis of the conclusion of a competent commission of specialists. At the same time, the possibility of acquiring new equipment to replace decommissioned equipment is taken into account. If the financial condition does not allow the enterprise to purchase new equipment, then it is forced to repair physically worn out equipment.

The need for additional equipment to increase the production capacity of the enterprise is determined based on the calculation of the required amount of equipment to fulfill production plans using the following formula:

P= ,

where is the norm of time to complete a unit i th scope of work; i=1,2,3,…, n- types of jobs;

N i- scope of work in the planned period;

F d- the actual fund of the operating time of the equipment, h;

k- coefficient of fulfillment of production norms.

If the calculated need for equipment is greater than its availability, then the company acquires the missing quantity, i.e. the value of the need for acquisition will be determined as the difference between the need and the availability of equipment in the enterprise. However, it is necessary to take into account the possibility of rational use of existing machines, transfer of equipment from "wide" areas, etc.

The need for spare parts to ensure the operation of the equipment is established on the basis of progressive consumption rates and the number of working machines.

Depending on the specific features of the operation of the machines, consumption rates can be set as averages for 100 machines or based on data on the wear time of each machine part.

According to the consumption rates of spare parts, the need for them is determined by the formula:

,

where P z- the need for a specific spare part for the planning period, pcs;

N s- consumption rate of spare parts for one machine for the planned period with one-shift operation, pieces;

m- the number of spare parts of this name included in one machine; c- shift work of the machine;

n- average annual inventory of equipment, units;

kh- a coefficient that takes into account the possibility of restoring spare parts and reusing them (when reused, for example, it will be equal to 2, with three times - 3, etc.).

If the consumption rate is set to 100 or 1000 cars, 100 or 1000 is put in the denominator of the formula. (5, p.182-184).

Conclusion

Production planning - the main plan of the enterprise, which establishes tasks for the production of certain types of products in kind and value terms, provides for further improvement in quality.

To determine the volume of production in value terms, indicators of sold, marketable and gross output are used. The main task of the production plan is to prove to potential partners and investors that the enterprise will be able to produce the required quantity of goods at the right time and with the proper quality. (7, p.29).

The production capacity of an enterprise is an indicator that reflects the maximum ability of an enterprise to produce products, in natural or cost units, related to a certain period of time (shift, day, month, quarter, year). The amount of power depends on many factors: the number of installed equipment, the technical standard for the performance of the leading equipment, the possible fund of equipment operation time and the use of production areas throughout the year, the range, assortment and quality of manufactured products, the standards for the duration of the production cycle and the labor intensity of manufacturing products (services performed) etc.

The production capacity of the enterprise is determined by the capacity of the leading production shops, sections or units, i.e. by the capacity of the leading industries. The economic justification of production capacity is the most important tool for planning industrial production. (2, p. 163).

Bibliography

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Zhideleva V.V., Kaptein Yu.N. Enterprise Economics: Proc. allowance. - 2nd ed., revised. and additional - M.: INFRA-M, 2010. - 133 p. - (Higher education).

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Ilyin A.I., Sinitsa L.M. planning at the enterprise: Textbook. At 2 p.m. Part 2. tactical planning / Edited by A.I. Ilyin. - Minsk: LLC "New Knowledge", 2000. - 416 p.

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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 of products;

* the need for immediate and rapid response to changes in the external environment;

* the 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 the program is to confirm by calculations that production is actually able to produce the required quantity of 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. First, the nomenclature, assortment and volume of output manufactured by the enterprise are planned, which are established on the basis of a centralized task for the supply of the most important types of products for the national economy and the order portfolio 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 of the production cycle of its manufacture and the state of preparation for 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 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 the key questions of the management of the 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 vehicles of their 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 handed over to the warehouse of 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. The indicator of normative net output is used to determine the growth rate of the physical volume of production, labor productivity, planning the wage fund and monitoring 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:

1. For 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;

2. For products planned and recorded only in value terms - by multiplying its volume in wholesale prices (estimated cost) by the normative coefficient of net production approved for each group and type of product. These normative coefficients characterize the ratio of the volume of net production to the cost of the corresponding production, calculated in wholesale prices;

3. 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 output for an association is determined on the basis of data included in the composition of production associations, units and individual enterprises.

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The production program of an enterprise is a detailed or comprehensive plan for the production and sales of products, characterizing the annual output, range, quality and timing of the release of goods and services.

The development of the production program is carried out on the basis of:

1) the volume of government orders; contracts concluded with consumers; established quotas; portfolio of orders; plan for the supply of products to consumers; existing laws of supply and demand for products and services;

2) the availability of production facilities for the production of each type of product;

3) opportunities to acquire material resources;

4) taking into account the state of the technical and technological base;

5) availability of human resources.

The development of a production program is carried out at most industrial enterprises in three stages:

1) drawing up an annual production plan for the entire enterprise;

2) definition or specification on the basis of the production program of priority goals for the planning period;

3) distribution of the annual production plan for individual structural divisions of the enterprise or performers.

The main sections of the production program are:

1) the plan for the production of the enterprise's products;

2) a plan for the release of products for export (if any);

3) a plan to improve product quality.

The production program is developed for the main, auxiliary and service shops of the enterprise for a year with a quarterly breakdown.

The production program of the shops includes finished products, spare parts and other types of products sold to the outside, as well as products intended for other shops in the order of intra-factory cooperation and for the own needs of the plant and shop.

The production programs of the workshops are developed in the reverse order of the technological process, i.e. first for assembly shops, then for processing and procurement shops. Tasks for auxiliary shops are determined last. This procedure ensures the coordination of the calendar terms for the release of products by allied workshops with the terms for the release of finished products established for the enterprise.

When developing a production program, first of all, the nomenclature, assortment and volume of production are planned. The production nomenclature is a list of products (semi-finished products) to be manufactured at the enterprise in the planned period. The product range characterizes the ratio of specific weights of individual types of products in the total output. The nomenclature, assortment and volume of manufactured products is established on the basis of the order portfolio 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.

When forming the production program, 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.

When developing the program, it is planned to improve the production capacity, taking into account the possibility of its rational expansion and specialization of production.

Finally, it provides for the distribution of production over separate calendar periods in accordance with the timing of its delivery under business contracts with buyers.

When developing the production program of the enterprise, natural, conditionally natural, labor and cost indicators are used. The cost indicators of the production program include commodity, sold and gross output.

Marketable output is the value of finished products obtained as a result of the enterprise's production activities, completed works and services intended for sale to the outside. Commodity products include:

1) finished products of the main production and consumer goods, handed over to the warehouse of finished products for sale and shipment to the consumer;

2) spare parts, tools, semi-finished products of own manufacture intended for sale on the side;

3) services of an industrial nature for outsourcing;

4) the cost of non-standardized equipment manufactured for own consumption and included in fixed assets.

Gross output - characterizes the entire volume of work performed by the enterprise for a certain period of time (month, quarter, year). The composition of gross output includes both finished and unfinished products, the so-called work in progress. The gross output is determined by the formula (1):

VP \u003d TP + (WIP kp - WIP np), (1)

where VP is gross output, rub.

TP - commercial products, rub.

WIP kp, WIP np - the value of work in progress, respectively,

beginning and end of the period, rub.

Products sold are products paid for by the customer or sales organization. The sold products are determined by the formula (2):

RP = TP + (ONRP np - ONRP kp), (2)

where RP - Sold products, rub.

TP - commercial products, rub.

ONRP np, ONRP kp - the balance of unsold products in warehouses and

goods shipped but unpaid, respectively

at the beginning and end of the period, rub.

Planning the production capacity of the enterprise and calculating the load of equipment.

Under the production capacity of the enterprise understand the maximum possible output in the nomenclature and assortment of the planned year, with the full use of production equipment.

Production capacity is determined in the same physical units as the volume of production.

In order to plan production capacity, enterprises determine the composition of the available equipment installed at the beginning of the year, as well as the one that should be put into operation in the planned year. The calculation does not include reserve equipment, as well as equipment located in auxiliary workshops and in the introduction of the technical services of the enterprise.

When planning production capacity, the unit capacity of machines or units is first calculated according to their passport data on hourly (shift) productivity and the annual useful fund of operating time. After that, the production capacity of the leading sections or workshops is determined.

The production capacity is planned in the balance of production capacities, which contains the following indicators:

1) the value of production capacity at the beginning and end of the period;

2) decrease and increase in production capacity over this period;

3) average annual production capacity;

4) degree of power utilization;

5) data on the mode of operation of the enterprise;

6) the coefficient of shift work of the enterprise;

7) equipment load factor.

The economic efficiency of using the production capacity of an enterprise is judged by general and particular indicators.

The most important private indicator is the coefficient of utilization of production capacity, which characterizes one of the sides of the intensity of the production plan. This coefficient is calculated by formula (3):

K them \u003d OD: M sr.g, (3)

where K them - the coefficient of use of production capacity;

OP - the volume of output or the planned volume of production;

M sr.g is the average annual production capacity.

The value of the power utilization factor should tend to unity; in practice, the value of 0.8 - 0.9 is considered optimal.

The calculation of the equipment load is carried out separately for each group of equipment and allows you to identify "bottlenecks", as well as unloaded equipment according to the formula (4):

Launch (release) program for the product of the i-th name, pcs.;

Norm of processing time of the i-th product in this group

equipment, min./pcs.;

Compliance rate;

n is the number of product names.

The throughput of a group of equipment is determined by the formula (5):

R about \u003d F eff C, (5)

where Р about - throughput capacity of the equipment group, h;

F eff - effective fund of the operating time of a piece of equipment in

planned period, h;

C - the number of units of equipment of this group, pcs.

Comparing the load of equipment and its throughput, it is possible to determine the load factor of equipment by groups - formula (6):

K z.o \u003d Q about: P about, (6)

If K c.o > 1, there is an overload of the equipment of this group, i.e. the presence of a "bottleneck"; at K z.o< 1 – недозагрузка оборудования.

Based on the equipment load calculations, measures are planned to “debottleneck” (redistribution of work between performers; increase in shift work; introduction of a scientific organization of labor; redistribution of equipment between workshops; deepening specialization and cooperation; improvement of the technical equipment of production; modernization and replenishment of the equipment fleet) and reloading unloaded equipment.

Planning the need for material resources for the implementation of the production program.

The purpose of material and technical support (MTO) is the timely and comprehensive supply of the enterprise with raw materials, materials, fuel, energy, equipment and other means and objects of labor necessary for their effective operation.

The MTO system should solve the following tasks:

1) planning annual, quarterly and monthly supply plans linked to the production program and other sections of the annual plan;

2) the establishment of rational economic relations with suppliers for the timely provision of all necessary material resources at minimal transport and other costs;

3) ensuring the timely receipt of material and technical resources;

4) organization of storage facilities.

To determine the need, material resources are classified according to the nature of the resources used:

1) raw materials and materials (main and auxiliary materials, materials for capital construction, materials for carrying out activities under the plan for technical development and modernization of production, materials for the repair of fixed assets, for the manufacture of tools and equipment, etc.),

2) fuel and energy (for technological and household needs),

3) equipment (for replacing physically worn out and obsolete equipment, for increasing production capacity, for research on the mechanization of production processes and the introduction of new equipment and advanced technology, for repair and maintenance needs).

The need for material resources is determined mainly by the direct calculation method, that is, by multiplying the consumption rate by the corresponding volume of production or work in the planned period. If there are no consumption rates for certain types of product range in the planned period, then the need for material resources is calculated based on the actual consumption of materials in the previous period. At the same time, the balance of materials in the warehouses of the enterprise is taken into account.

When planning the need for material and technical resources of the enterprise:

1) develop a range of consumable materials;

2) determine the planned - settlement prices for them;

3) establish technically justified consumption rates for materials for each of their types.

The continuity and uninterrupted operation of production processes require that a certain supply of materials, tools, fuel, etc. be constantly in the supply depots of the enterprise. The value of such a stock should be determined as the minimum necessary, based on the conditions of consumption and delivery of these materials. Inventories are divided into current, preparatory, insurance and storage.

The current stock covers the material requirement between successive deliveries. The value of the current stock is determined by the period of time between two next deliveries (T) and the average daily consumption of material (D) according to the formula (7):

Z current = T D, (7)

The value of the current stock ranges from a minimum (before the next delivery arrives) to a maximum (at the time the next batch arrives).

The safety stock is designed to ensure production in the event of a lack of current stock, as well as unforeseen deviations from normal supply conditions. The value of the safety stock depends on the average daily production requirement for materials and the time required for the urgent restoration of the current stock, which includes the time:

1) for urgent shipment and registration of the next batch of material;

2) transportation;

3) acceptance and preparation for its issuance.

The safety stock is from to the current stock.

A preparatory stock is created at the time of unloading the material, quantitative and qualitative acceptance, preparation for consumption.

The value of the warehouse stock is equal to the sum of the maximum current and insurance stocks. The maximum warehouse stock rate is used to calculate the capacity of warehouse racks, determine the size of warehouse areas and other purposes when designing and equipping warehouses.

Planning the need for labor resources for the implementation of the production program.

Planning the number of personnel or determining when, where, how much, what quality (skills) and at what price workers will be required is an essential component of enterprise planning.

The planning of the number of employees is carried out in two groups: industrial - production personnel (PPP) and non-industrial.

When planning the need for personnel, as a rule, progressive labor standards are used, as well as work time balances and effective work time funds.

When planning staffing requirements, a distinction is made between nominal and effective (actual) working time funds. The attendance and payroll of employees is determined. The ratio between attendance and payroll can be represented as the ratio of the effective fund of time to the nominal one.

The number of main workers can be determined by the labor intensity of the work and the fund of the working time of one worker; productivity and service standards.

Calculation of the planned number of piece workers (H sd) can be determined by the formula (8):

H sd = , (8)

where T p is the planned labor intensity of the volume of production;

F p - planned annual fund of working time 1 average

worker,

K in - the coefficient of compliance with the norms.

For hardware or aggregate work, the need for personnel is determined by the formula (9):

H \u003d A H C, (9)

where A is the number of pieces of equipment;

C is the number of shifts;

H - service rate (person per 1 unit).

The resulting attendance is recalculated into the payroll using coefficients that take into account absenteeism due to illness, vacation, etc.

The number of auxiliary workers can be determined by the complexity of the work performed; according to the standards of service; by jobs, as a percentage of the number of main workers. The number of MOSs is set according to service standards or according to the number of jobs, taking into account shift work. The number of security guards is determined by the number of established posts and the mode of operation. The number of employees is established on the basis of the staffing table, and management personnel on the basis of manageability standards.

Planning of profit and profitability at the enterprise.

Profit planning is an integral part of financial planning, carried out separately for all types of enterprise activities. Not only does this make planning easier, but it also matters for the expected amount of income tax, since some activities are not subject to income tax, while others are taxed at higher rates.

With relatively stable prices and predictable business conditions, profit is planned for a year within the framework of the current financial plan.

The final financial result of the economic activity of the enterprise is the balance sheet profit - the sum of profits (losses) from the sale of products and profits (losses) not related to its production and sale.

Balance sheet profit includes three enlarged elements:

1) profit (loss) from the sale of products, performance of work, provision of services;

2) profit (loss) from the sale of fixed assets, their other disposal, the sale of other property of the enterprise;

3) financial results from non-operating transactions.

Planning profit from sales is carried out in two ways:

1) direct account - based on the definition of marketable and sold products in wholesale prices and at cost;

2) calculation - analytical method - based on technical and economic factors of changes in profits in the planned year.

An important indicator of production efficiency is profitability. In practice, two options for measuring profitability are used. This is the ratio of profit to current costs - the costs of the enterprise (cost of production) or to advanced investments.

According to the first option, the profitability of products is calculated, which can be determined for all products and separately for their types. The profitability of all commercial products is calculated as the ratio of profit from commercial products (P) to the cost (CC) according to the formula (10):

R tp \u003d P: SS 100%, (10)

Profitability indicators of marketable products give an idea of ​​the effectiveness of the current costs of the enterprise and the profitability of products. The profitability of individual types of products depends on the price (P and) at which the product is sold to the consumer and the cost (C and) for this type and is determined by the formula (11):

R and = , (11)

Profitability of production is calculated as the ratio of balance sheet profit (P b) to the average annual cost of fixed production assets (OPF) and inventories (OS):

R p = , (12)

Profitability indicators of production more effectively reflect the overall level of efficiency of the production and economic activities of the enterprise than the profitability of products.

10. Operational production planning. Types and systems of operational planning.

Operational - production planning (OPP) is the final stage of planning and is a system of measures aimed at concretizing the technical - economic plan in time and space. A feature of the PPP is that the development of planned targets for production units is combined with the organization of their implementation. The purpose of the OPP is to organize the coordinated work of all departments of the enterprise to ensure a uniform and rhythmic release of products in the prescribed volume and range with full use of production resources.

In the PPP process, the following are developed:

1) calendar - planning standards;

2) operationally - production schedules and schedules for the production of units, parts by workshops and sections by months, weeks, days, shifts, and sometimes by hours;

3) volumetric calculations of equipment and space loading are performed; organized in shifts - daily planning, operational accounting of the progress of production (that is, dispatching).

OPP consists of two interrelated areas - scheduling and scheduling.

Scheduling is the detailing of the annual plan for the production of the enterprise's products by the timing of the launch - the release of each type of product and the timely delivery of these indicators to each main workshop, and within it - to each production site and workplace. This also includes operational accounting for the implementation of shift-daily tasks and the monthly production program by workers, teams, teams of the site and the main workshop.

Dispatching is a continuous accounting, control and regulation of the production progress in accordance with production schedules.

OPP, depending on the scale of the units for which it is carried out, is divided into intershop and intrashop.

The choice of the ERP system is determined by the following main factors:

1) type of production,

2) the volume and repeatability of products, their complexity,

3) the degree of unification of parts and assemblies,

4) a form of in-plant specialization, etc.

At enterprises with a mass type of production, the PPP system is used according to the release rhythm, which provides for the synchronization of work, the alignment of the productivity of all associated production links in accordance with the cycle of production of finished products. The main planning and accounting unit in this system for procurement and processing shops is a part, and for assembly shops it is a unit or a finished product.

At enterprises of serial type of production, the object of the OPP for the enterprise is the product, for intershop planning - a set of parts, and in the shops - a batch of parts. A machine-complete OPP system is used, in which a set of parts for a product serves as a planned accounting unit.

At enterprises of a single type of production, the order-by-order system of OPP is used. The planning and accounting unit in a unit production is a product for assembly shops, and a set of parts for procurement and mechanical assembly.

11. Tasks and content of financial planning. The main sections of the financial plan of the enterprise.

The purpose of financial planning at the enterprise is the mutual linking of the planned expenses of the enterprise with financial capabilities.

The main objectives of financial planning are:

1) providing the enterprise with financial resources for the planned period;

2) identification and mobilization of internal reserves of the enterprise in order to increase the efficiency of its activities;

3) establishment of financial relationships with the budget, lending banks and higher organizations.

Financial planning is carried out for 5 years, year and quarter. In accordance with this, long-term, current and operational plans are distinguished.

A long-term financial plan defines the most important financial indicators, proportions and rates of expanded reproduction. The five-year plan is the main form of implementation of the goals and objectives of the enterprise development, investment strategy and expected savings. The long-term financial plan is a trade secret.

Current financial planning includes the annual balance of income and expenses, estimates of the formation and expenditure of funds of funds: payroll fund; fund of funds allocated for the development and improvement of production (accumulation fund); fund of funds allocated for social needs; reserve and other funds. Current financial plans are developed on the basis of long-term plans by concretizing and detailing them. A specific link is made between each type of investment or fund and the source of their financing.

Operational financial planning consists in drawing up and using a payment calendar, cash plan and credit plan.

A payment calendar is a detailed financial document that reflects the operational cash flow of an enterprise. The payment calendar provides prompt financing, fulfillment of settlement and payment obligations, records ongoing changes in the solvency of the enterprise, allows you to track the state of your own funds, and also, if necessary, attract a bank or commercial loan.

In the payment calendar, the receipt and expenditure of funds must be balanced. If cash receipts exceed the expenditure of money, then the balance reflects cash accumulation (the balance of funds in the current account). The excess of planned expenses over the expected inflow of funds (together with the carry-over balance of funds on the current account) means the insufficiency of the economic entity's own capabilities to cover them (insolvency), which indicates a deterioration in the financial condition.

When comparing quarterly payment calendars, trends and problems in the activities of the enterprise are revealed. The results of the analysis are used to develop the next current financial plan.

The cash plan is a plan for the turnover of cash, reflecting the receipts and payments of cash through the cash desk of the enterprise. Timely availability of cash characterizes the state of financial relations between business entities and its workforce. Therefore, the preparation of cash plans and control over their implementation are important for increasing solvency, which predetermines all financial and commercial activities of the enterprise. The cash plan is drawn up for the quarter.

A credit plan is a plan for the receipt of borrowed funds and their return within the terms specified in the contract.

Financial planning at the enterprise is carried out by the planning, economic and financial departments. Independent financial departments (departments) are created, as a rule, at large and medium-sized enterprises.

The department may include divisions (sector, bureau, group) of financial planning, analysis of financial and economic activities, organization of settlements, collection, cash transactions, etc.

Functions of the financial department in the field of planning: drafting financial plans; loan applications and cash plans; drawing up estimates for the creation and use of special funds; drawing up a plan for the distribution of balance sheet profit and depreciation; bringing the indicators of the financial plan and the tasks arising from it, limits and norms to the structural divisions of the enterprise, etc.