The results of the production and economic activities of the company. Production result and its change

The buildings 13.10.2019

The buildings

In the operational management system in the Daimler-Benz concern, the main tool is performance indicator, which is defined as the difference between sales revenue 1 and costs.

1 Taking into account the characteristics of the service business fields, Debis uses the result indicator - income from interest on the provision of financial services.

The result is determined for the group as a whole, subsidiaries, business units, product groups and subgroups (for example, passenger car classes), markets.

When calculating the production result according to the rules uniform for the concern and when calculating the cost of products and services, first of all, the following must be ensured:

preservation of assets;
interest on capital and
covering the cost of pensions.

In doing so, certain principles apply.

Save Assets(basic and working capital), acquired with own funds, help calculate depreciation based on the replacement cost of assets. According to the nominal value principle in force in the external reporting system, income tax must be determined on the basis of the so-called imaginary profit, before the actual result is shown.

In order to guarantee an appropriate percent on the capital used in the production process, it is necessary to take into account the costs of servicing not only borrowed capital, but also equity capital.

In order to fulfill the obligations for the pension provision of the personnel, the associated costs of the enterprise should be taken into account.

With this approach, in terms of a balanced production result, at least the achievement of the goals of preserving tangible assets, accruing interest on capital and covering the costs associated with pension provision is guaranteed. The profit remaining in excess of this goes to further development businesses in line with their goals.

3.2.3. Group master planning and reporting system

Strategic and operational planning together form an integrated planning system at all hierarchical levels in the group, which is complemented by a group-wide reporting system that provides information on economic development and the level of achievement of goals. An overview of planning and reporting procedures in the group is given in fig. 29.

Rice. 29. Planning and reporting processes in the Daimler-Benz Group

The planning cycle starts within the periodical strategic planning in the first quarter of each year, the main results of which are summarized in the annual progress report on the implementation of the group's strategy. At the conclusion of this process, at a closed strategic meeting of the board of the concern, in May, guidelines(check digits) on receipt of the result (profit), subsequently intended for the level of business departments of the group. The basis of this process is the agreed goals and strategic guidelines adopted in the past period. In addition, for the concern as a whole, important key dates and procedures are determined, and forecasts are made for the dynamics of general economic indicators, such as exchange rates, inflation and interest rates. When implementing the plans, the guidelines are communicated to the planning departments of the business units.

Next comes the multi-stage process of planning and agreeing on goals for the EP system for the next 5 years, penetrating the entire concern, with the first planning year or the first two planning years being worked out in detail. On the basis of subject plans, plans are made for the volume of sales (revenue) of products and services and costs. The planned calculations of the production result, for their part, form the basis for the interconnected planning of finances, balance and taxes (Fig. 30).

Rice. thirty. Integrated Operational Planning at Daimler-Benz

In December, the departments of the concern submit their plans to the holding in a form that is uniform for the entire concern. On this basis, intensive discussions are held between the central control department of the group and the departments of controlling departments in order to provide the board of the group with clear and precise information about the development plans of the group as a whole and its business departments, the degree of tension of plans, the chances and risks associated with the implementation of plans. These data are included in the group plan drafts in the form of assessments and recommendations. In December, the board of the group approves the submitted draft plan on this basis and agrees with the departments on the goals for the result (profit) for the next 3 years. After a decision is made by the management board of the concern in February, the plans are submitted to the Supervisory Board of Daimler-Benz SA for approval.

During the first planning year, achievement of the agreed profit targets is tracked through quarterly reports. In addition to this quarterly reporting on the expected values of the result indicator, monthly reporting is carried out on the actual dynamics of other indicators characterizing economic processes.

Operational reporting

The most significant results and indicators obtained during the EP process are summarized at the concern level in the form of a planning report, which is submitted to the management of the concern and the supervisory board (Fig. 31). This planning document contains general data on the concern, operational plans of its business units, joint ventures and the Daimler-Benz Holding.

Rice. 31. Operational planning report at the Daimler-Benz Group

The general data section begins with a description of the strategic positions occupied by the Daimler-Benz concern and their development trends. Such a "strategic connection" serves to combine the strategic and operational planning. It describes in detail how the agreed strategic goals are to be translated into specific activities within the OP.

This is followed by the performance indicators section. Here, firstly, it is determined what is the dynamics of these indicators during the planning period and what contribution they make to the achievement of the result of the business department. Particular importance within the framework of the management system by objectives is given to plan-to-plan comparisons, when the values in the adopted plans are opposed to the initial control figures (Fig. 32). Plan-to-plan comparisons show to what extent the established profit targets are still achievable from today's point of view.

Rice. 32. Comparison "plan - plan" indicators of the group's production result

To take into account the uncertainty that arises within the three-year planning period, analyze the sensitivity and show the main chances and risks associated with the implementation of the developed plans, preferably in quantitative terms, as well as their possible impact on achieving the target result for individual planning years. Such an analysis serves as a basis for assessing the validity and feasibility of plans, and in addition, as an early warning system, forms the basis for initiating possible corrective actions.

The group general information section also contains an assessment of the plans of its subsidiaries and business units from the point of view of the interests of the group as a whole. The essential components here are an assessment of the dynamics of production results and the degree of intensity of plans, a description of the chances and risks from the position of the concern as a whole, an assessment of the degree of suitability of measures recorded in operational plans for achieving strategic goals.

Along with the performance indicators, within the framework of the EP system for the business departments of the concern, the dynamics of net turnover (sales), the use of production resources, tangible assets and R&D and personnel costs are described and analyzed. Indicators of investments in tangible assets and expenditures on R&D planned for a three-year period are compared with the corresponding indicators of the operational plan for the previous year.

The planning report further describes how the business development expected over the three-year period and the corresponding planned activities will have an impact on the Group's financial position. The main criteria here are indicators of the current cash flow(obtained as a result economic activity the excess of receipts over payments, reduced by the amount of tax payments, as well as investments in tangible assets and participation in the capital of other enterprises), current assets (liquidity) and debt. The financial results of the activities of leasing and financial organizations included in Debis are shown especially, due to their high capital intensity.

As part of the financial OP of the group, it is considered what impact the property and financial and economic position of the group has on external reporting. For this, a planned annual report is developed, including a planned balance sheet and a profit and loss plan, based on calculations of the production result. The central place in the planned annual report of the concern is occupied by the indicator of balance sheet profit. In addition, for analytical purposes, the operational planning report presents a large number of additional indicators for external reporting, in particular earnings per share, balance sheet cash flow, the level of coverage of fixed assets ( equity, referred to the cost of fixed assets) and equity shares.

At the end of the section of general information about the group, proposals are made for measures developed from the point of view of the interests of the group as a whole. They are based on the results of operational planning and the possible need for certain operational or strategic actions.

The plans of the divisions and joint ventures of the group are reflected in the operational planning report in the same structure and content as in the group general data section. The depth of representation of indicators of business departments reaches the level of business fields.

Intra-annual reporting

For the first planning year, the level of achievement of the performance targets agreed upon in the framework of operational planning, for which the business departments and the group's SCHE are responsible, is monitored quarterly. In the quarterly reporting system, based on data on the dynamics of the actual indicators of the last year, a forecast of the result (expected fulfillment of the plan) is developed for the whole year; thus no quarterly result data is reported. The expected performance indicator is compared with the approved target indicator according to the plan-actual scheme; if there are deviations, their causes are analyzed. On fig. 33 shows in simplified form how the causes of some deviations from the group's planned production result are identified in the quarterly report.

Rice. 33. Plan-actual comparison and group-wide variance analysis

In addition, the quarterly reports contain expected figures for turnover, profit, current assets and debt of the group as a whole, business units and joint ventures.

The later established actual values of the performance indicators in the business units of the group are compared with the corresponding target indicators of the operational plans in a special report on the actual implementation of the plan; the resulting deviations are commented on. The actual production result documented in the report also serves as the basis for calculating the variable component of executive remuneration.

In addition to quarterly reports, monthly reports are also prepared containing important indicators for the departments of the concern. economic development, such as turnover, receipt of orders, sales and production volumes, personnel movements. The monthly reports contain the dynamics of the actual values of these indicators in the reporting month in comparison with the data for the corresponding month of the previous year and the forecast of the expected fulfillment of the plan by the end of the planned year.

The cycle of the operational management process, which began with the agreement of goals for the production result, ends with the procedure for tracking goals with the help of intra-annual reporting. At the level of the entire concern, in the foreground is strategic management, and at the branch level greater value has operational control.

4. Strategic and operational management at the level of a business unit on the example of the Mercedes-Benz concern (cars)
[Introduction]

It was noted above that in connection with the new strategic orientation of the Daimler-Benz concern, the focus was on the philosophy of entrepreneurship and its extension to the principles of management in the concern. That's why great importance should be given to the group strategy as the main task of the management holding. Within the framework of the group's strategy, the development and implementation of development strategies for individual business areas is the primary task of line managers who are responsible for the results of the work of the group's business departments. The concept of business planning is considered in more detail on the example of Mercedes-Benz, which is a subsidiary of the Daimler-Benz holding and its business unit " Cars"(LA).

At the level of business departments LA and "Special Vehicles" (SA) at Mercedes-Benz, along with the classic tasks: R & D, production, sales, solving commercial issues, tasks are also set and responsibilities for product and market segments are established. In parallel, an unambiguous organizational and managerial streamlining of decentralized structural units, such as factories and sales organizations, is carried out. This approach results in a multidimensional management concept, the philosophy and basic principles of which require a more detailed analysis.

Organization personnel.

1.1. Classification of personnel, their structure.

The labor force is the most active part of the production process. Personnel perform various functions in the enterprise. Under organization personnel refers to the totality of employees of various professional and qualification groups employed at the enterprise and included in its payroll. Personnel perform various functions in the enterprise. Under organization personnel refers to the totality of employees of various professional and qualification groups employed at the enterprise and included in its payroll.

In its turn payroll includes employees working under an agreement (contract) for one or more days, as well as owners of the organization who receive wages in it. External part-time workers in the payroll are not taken into account. The payroll is fixed daily, as well as on a specific date.

Average headcount calculated for any period: month, quarter, year. If we calculate the average headcount for a month, then it is necessary to sum the headcount for each day, including holidays and weekends, and divide the resulting amount by the number of calendar days. For larger periods (quarter, year), instead of data on days worked, data on the average headcount per month are used.

Personnel of the enterprise directly related to the production of products, i.e. engaged in the main production activity, are industrial and production personnel. Employees of trade, public catering, housing and communal services, medical and recreational institutions, educational institutions and courses, institutions of preschool education, culture, etc., both independently functioning and on the balance sheet of an enterprise, are classified as non-industrial personnel .

In accordance with the enlarged classification, the following categories of personnel are distinguished:

Managers and specialists;

Employees;

Workers (main and auxiliary).

The basis of this division of personnel is the sign of functional duties.

Leaders- These are the persons whose responsibilities include the management and management of the company. At the same time, there is a division into top, middle and grassroots management.

Specialists- these are persons employed in the functional divisions of the company and performing any special functions (for example, planning, analysis, etc.).

Employees- these are persons who carry out accounting, control, paperwork and other support functions.

workers- These are persons directly engaged in the production of products, performance of work, provision of services.

Indicators of the use of personnel in the enterprise: the rate of admission of personnel, the rate of departure and the rate of staff turnover.

1. Attrition rate:

where P is the average number of employees for a certain period, Ruv. - the number of dismissed for the same period for all reasons.

2. Frame acceptance rate:

where Rp. - the number of people accepted for a certain period; P - the average number of employees for the same period.

3.Turnover rate:

where is Ruv. - the number of employees laid off for a certain period own will, for absenteeism and other violations of labor discipline; P - the average number of employees for the same period.

An important indicator of the effective use of employees in the enterprise is also the level of labor productivity.

The main indicators of the production activity of the enterprise are:

The production capacity of the enterprise - this is the maximum possible output for a certain period of time in a given nomenclature with full use of equipment, production facilities, advanced technology and labor organization. Production capacity is determined in natural units (number of pieces).

Nomenclature - list, list - determines which product names are produced at the enterprise.

Range - set - a list of types of products within the given name.

When planning and evaluating the activities of enterprises, a system of technical and economic indicators is used. Depending on their purpose and application, quantitative and qualitative, calculated, in-kind labor and cost indicators are distinguished.

Quantitative indicators characterize a certain aspect of the enterprise, for example, the volume of sales, the number of equipment, the number of employees, etc.

Qualitative indicators characterize the results of the production and economic activities of the enterprise, for example, profit (income), labor productivity, profitability, return on assets, etc.

The calculated indicators are determined and approved by the enterprise. These include: marketable products in current wholesale prices at the time of the plan, output in in kind, the total cost of commercial products; the average annual cost of fixed production assets and normalized working capital, the marginal level of costs per ruble of marketable products, the average number of employees, a single payroll fund or a common payroll fund for employees of an enterprise and non-industrial personnel, the amount of enterprise funds.

To plan the volume of production of enterprises, natural, cost and labor indicators are used.

Natural volume indicators finished products and semi-finished products for each workshop and operation are used in physical and conventional units of measurement of products. Natural physical indicators include those that determine the quantitative assessment of the volume of production. Conditional natural indicators include those that take into account the quality characteristics of products. Appropriate reduction coefficients are used to convert physical indicators into conditional natural ones.

Labor indicators are used to measure the amount of work in individual operations and for auxiliary production shops, as well as to determine targets for increasing labor productivity and fund wages. The accounting unit is working hour.

Cost indicators are used to measure the volume of marketable and gross output sold. The value indicators include:

Marketable products(TP) – finished products intended for sale:

TP \u003d GP + PF + U + Ob + Kr, (3.5)

where GP- finished products that have passed the Quality Control Department and are ready for shipment, rubles;

PF- semi-finished products for sale "on the side", rub.;

At– industrial services, rub.;

About- equipment own production, rub.;

Cr – overhaul, performed in an economic way, rub.

Gross output(VP) - includes all products manufactured at the enterprise, regardless of the degree of its readiness and purpose:

VP \u003d TPyear + Hk - Hn, (3.6)

where TPyear- the volume of marketable products for the year;

Hk- balances of work in progress at the end of the year;

Hn- for the beginning of the year.

Realized products. In the Republic of Belarus, the accounting policy for recognizing revenue is calculated as it is shipped. Accordingly, the volume of sold products as shipped includes goods (works, services) released to the buyer, regardless of the fact of payment. The volume of sold products can be considered as gross (with indirect taxes) and net (without indirect taxes):

According to the draft Law of the Republic of Belarus “On Accounting and Reporting”, which has already been adopted in the first reading by the House of Representatives of the National Assembly of the Republic of Belarus, from January 1, 2013, the determination of revenue from the sale of products, goods, works, services, and other income is carried out on an accrual basis. The accrual principle assumes that business transactions are reflected in accounting and reporting in the reporting period in which they are actually committed, regardless of the date of settlement of them. This approach is based on International Financial Reporting Standards (IFRS).

In order to bring accounting and tax accounting closer together, a draft Law of the Republic of Belarus “On Making Additions and Amendments to the Tax Code of the Republic of Belarus” has been prepared, providing for the transition to the accrual principle in relation to revenue, non-operating income in the performance of tax liabilities. In particular, the draft law provides for the application of such an approach to tax bases for value added tax, excises, income tax, tax under a simplified taxation system, and a single tax for agricultural producers. Thus, the moment of actual sale from January 1, 2013 is determined by the date of shipment of goods (performance of work, provision of services), transfer of property rights, regardless of the date of settlement on them.

An exception will be organizations with an average number of employees for the period from the beginning of the year to the reporting period, inclusive, no more than 15 people and the amount of gross revenue on an accrual basis from the beginning of the year, not exceeding 4.1 billion Belarusian rubles. rub., keeping records in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system. Such organizations determine the sales revenue by the method of payment.

The Draft Law of the Republic of Belarus "On Amendments and Additions to the Tax Code of the Republic of Belarus" provides for transitional provisions for determining the tax base in 2013.

So, in order to determine the tax base for income tax, unified agricultural tax and tax under the simplified tax system, revenue (gross revenue, gross income) from the sale of goods (works, services), property rights, shipped (performed, rendered), transferred and not paid before On January 1, 2013, non-operating income due to be received and not received before this date are subject to reflection as payment is received (actual receipt of income), but no later than December 31, 2013, by organizations that recorded revenue before January 1, 2013 as payment for shipped goods (performed works, rendered services), transferred property rights. The exception is organizations that are tax payers under the simplified tax system, which continue to reflect revenue in 2013 as payment for shipped goods (work performed, services rendered), property rights transferred.

With regard to indirect taxes, the provisions of the Tax Code will be applied stating that in the event of a change in the procedure for determining the moment of actual implementation, the new procedure applies only to goods (works, services), property rights shipped (performed, rendered), transferred from the moment this procedure is changed , i.e. from January 1, 2013. For goods (works, services), property rights shipped (performed, rendered), transferred before January 1, 2013, the previous procedure for determining the moment of actual sale will be retained. That is, in the case of determining in 2012 the proceeds from sales as payment is made, the calculation of indirect taxes on shipments made before January 1, 2013 is carried out in the reporting period on which the day the funds are credited from the buyer (customer) to the payer's account falls , but no later than 60 days from the date of shipment of goods (performance of work, provision of services), transfer of property rights.

When calculating the volume of products sold ( Rp) take into account the balance of finished products in the warehouse of the enterprise at the beginning ( He) and the end of the year ( OK):

Rp \u003d TP + (He - Ok). (3.7)

net production- newly created value in the enterprise. net production ( state of emergency) is the gross output ( VP) minus material costs (MOH) and depreciation of fixed assets and intangible assets ( BUT):

PE \u003d VP - (MZ + A), (3.8)

or PE = Profit + Salary. (3.9)

In the conditions of market relations, each enterprise independently plans its activities and determines development prospects based on the demand for products and the need to ensure economic and social development the labor collective, increasing the personal income of the personnel and their families, increasing the efficiency of production.

The plans are based on contracts concluded with consumers of products and suppliers of material and technical resources. Companies can be consumers various industries national economy, trade enterprises, foreign firms. In modern conditions, enterprises are guided by solvent consumers, for which, at the stage of forming a portfolio of orders and concluding contracts, research and justification of the choice of markets for products are carried out. Therefore, the development of a plan for the production and sale of products should begin with clarifying the volume of the product range of orders available at the enterprise, as well as orders included in long-term plans and confirmed by consumers of products. New contracts are concluded for the remaining capacities, preferably for a number of years. At the same time, it is important that the products meet the requirements of the customer (consumer) in terms of quality, design, and after-sales service.

With incomplete provision of the enterprise with orders for the sale of products, as well as with a reduction in demand for manufactured products, active work is being carried out to develop new types of products and conquer new sales markets.

After establishing the volume of orders, developing a scheme for the sale of products, clarifying the terms of delivery of products, the development of a production program is carried out.

The planning of the production program begins with an analysis of the techno-economic indicators of the enterprise in the reporting year, determining the volume of orders for the planned year, identifying reserves for production growth and determining ways for the efficient use of material and labor resources. The justification of the production plan provides for the calculation of production capacity, determines the necessary input of additional capacities to ensure the fulfillment of tasks for the production of products in accordance with the concluded contracts, as well as a decrease in production capacity due to the disposal of obsolete equipment.

A special place in the justification of the production program is given to the development of measures that ensure high quality products that can maintain competitiveness in the sales market of commodity producers.

Drawing up a production program is always associated with the consideration of various options for the structure of planned products by comparing it with demand, and the labor intensity of work - with production capacity and the availability of labor resources, with the possibility of logistics. From several options, the most optimal is selected.

The production program is the main stage in the formation of a plan for the production and marketing of products, which is one of the leading sections. Its task is to ensure the fulfillment of all orders and satisfy all the needs of customers in terms of assortment, quality, and delivery time. On the basis of the plan for production and marketing of products, all other sections are developed - a plan for labor; for logistics; cost, profit and financial plan.

The plan for the production and marketing of products is developed in physical and cost terms. In physical terms, a production program is drawn up. Product range indicators reflect the list of the entire range of published publications. The annual and monthly plans plan the full volume of production and establish the conditions for its sale.

When planning a production program in natural units of measurement, quality indicators and ways to achieve high quality products across the entire range are established.

The production results of the enterprise's work are the implementation of the production program, the assortment plan, the output of products (works, services), the output per unit of invested material, labor and financial resources.

Production results depend on the state and use of labor resources and fixed assets, the volume of processed raw materials, materials, fuel, electricity and other material costs, the level of social development of the enterprise. Production results reflect three main areas: 1) the efficiency of the use of material, labor, financial resources; 2) satisfaction of public needs; 3) proportionality or disproportionality of the financial and economic activities of the enterprise.

5.2. Production program, its validity AND implementation

The output of products (works, services) depends on the validity of the production program, the assortment plan of production. The purpose of the production program is to ensure the highest production results based on the most efficient combination of labor, material, financial resources and the rational organization of production. The production program is closely linked to the production scheme. For example, a grain processing complex has the following diagram production. (Fig. 5.1). "

In the production program this complex the following steps should be reflected:

reception of grain (weighing, laboratory determination of quality, paperwork);

purification of grain from impurities;

grain moisture;

preparation of grain for grinding;

grain grinding;

weighing and packing of flour;

delivery of flour to the warehouse of finished products.

Formation of the production program can be carried out on the basis of two approaches. The first approach proceeds from available resources, and the second - from the need for products. If the production program is based on the first approach, then it is necessary to determine the output of what volume of products (works, services) can be provided based on the available production capacities, material, financial and labor resources. In the second approach, the calculation begins with determining how many products need to be produced, and then they specify how many different resources will be required for this.

Justification of the production program on the part of labor resources requires the calculation of the required number of employees, on the part of financial resources - involves the development of cost estimates, on the part material resources- means definition necessary materials. The production program should be based on determining the maximum market capacity, taking into account average consumption rates, assessing the market situation, and competition in the sales markets.

Justification of the production program from the side of labor, material and financial resources is discussed in detail in chapters 9-P. Here we will only limit ourselves to an example illustrating the importance of such a justification (Table 5.1).

Table 5.1 Dynamics of profit and cash

(thousand rubles) The volume of manufactured products,

units Costs Sales volume Profit Current account balance Day 1 10 100 110 10 100 day y 15 150 165 25 60 Day 3 20 200 220 45 25 Day 4 24 240 264 69 5

The table shows that the company is profitable, but by the end of the fourth day it does not have funds in the current account to continue production activities.

It can be concluded that in this case the production program is not justified by financial resources.

The financial and economic activity of the enterprise includes a variety of production programs and cycles. The production cycle covers the entire process of manufacturing products - from making a decision on its release to the release of finished products. The technological cycle is characterized by the time of execution of technological operations, the operating cycle - by the time to perform each individual operation. The production cycle is divided into technological cycles, and the technological cycle is divided into operating ones. Duration production cycle depends on the type (type) of organization of production.

Operational planning and regulation of the implementation of the production program of the enterprise involves a consolidated scheduling and the development of schedules for individual production, operational and technological cycles. Organizational design is carried out on the basis of the above-described system of standards and analysis, aims to develop a model of the structure or production process and includes the following methods (techniques):

production structure design economic system; design of production processes, including the design of a rational system for the division and cooperation of labor of workers in the implementation of production processes and business activities;

designing the structure of the control system; design of management processes (development of regulations on departments and services, functional and job descriptions, workflow schemes, work instructions, responsibility distribution schemes, organizational operations and procedures, technology of management processes for this link of production as a whole and schemes of individual technological management cycles, etc.

Organizational design requires appropriate preparation, processing of initial data. The starting materials for the development of a comprehensive organizational project are: goals, objectives, criteria for the effectiveness of rationalization, formulated by management; plans and programs for the rationalization of the management system; management system survey data (primary, source materials); data from the analysis of reserves to improve the efficiency of the management system; results of research, experiments, modeling, technical and economic calculations; data from the science of production management (scientific and information search, study of special literature); generalization of best practices in production management, standards, standard developments, intersectoral and sectoral guidelines, standards, samples of documentation.

More on the topic 5.1. Analysis of production results:

Chapter 5. ANALYSIS OF THE PRODUCTION RESULTS OF THE WORK OF THE ENTERPRISE
Production function and financial results of the firm
The place and role of economic analysis in the management of the organization. The results of the analysis as a basis for substantiating and making managerial decisions.
5.6. Inventory of inventories and reflection of its results in accounting
Analysis of the results of the rating analysis of an enterprise in the building materials industry of the Belgorod Region2
Employed plan: 1. The concept of the economic viability of the enterprise. 2. Analysis of the economic results of the enterprise. 3. Analysis of the factors that determine the economic results of the enterprise. 4. Approaches to the analysis and risk assessment of the enterprise. 4.1. The concept of economic solvency of the enterprise

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Analysis of production results

1. Tasks and sources of analysis

2. General assessment of the volume of output and sales

3. Analysis of the dynamics of output

4. Analysis of the range of output

5. Analysis of the output structure

6. Analysis of release rhythm

7. Analysis of the quality of products

1 . Tasks and sources of analysisproduction results

The production result of the organization's activities is the production of products of a certain range and quality in natural and cost indicators, focused on achieving the goals of the organization.

The purpose of the analysis of production and sales of products is to identify the most effective ways to increase the volume of output and improve its quality, to find internal reserves for the growth of production and sales. Sales revenue is the main channel for the receipt of financial resources by the enterprise, and the task of the control subsystem is to maximize the financial resources at the disposal of the organization, which makes it possible to solve numerous tasks facing it: improving performance, strengthening financial condition, competitiveness, expansion of market share while maximizing the use of production capacity.

The main tasks of analyzing the volume of production and sales of products are:

1) assessment of the dynamics of the main indicators of the volume, structure and quality of products;

2) checking the balance and optimality of plans, programs, targets, their intensity and reality;

3) identification of the degree of quantitative influence of factors on the change in the value of the volume of production and sales of products;

4) identification of on-farm reserves for increasing output and sales of products;

5) development of measures for the use of on-farm reserves to increase the growth rate of products, improve the range and quality.

The objects of this direction of analysis are:

1) the volume of production and sales of products;

2) range and structure of products;

3) product quality;

4) the rhythm of production.

To characterize production results, indicators of production of the most important types of products are used in physical terms, including indicators of product quality and cost indicators - marketable output, gross output, sales revenue.

Marketable products represents the volume of all produced by the organization for a certain period of final products, calculated in monetary terms. Marketable products include finished products, semi-finished products of own manufacture for sale on the side and works and services of an industrial nature. It differs from the gross in that it does not include the balance of work in progress. and internal turnover. It is expressed in wholesale prices valid in the reporting year.

Gross output includes marketable products and work in progress.

The value of sold products is determined on the basis of the formula for the balance linking of indicators:

RP \u003d TP + (O ng - O kg) - PO;

where TP - commercial products;

About ng - the balance of finished products in the warehouse at the beginning of the year;

About kg - the balance of finished products in stock at the end of the year;

PO - products shipped and not paid for by buyers in the reporting period.

In the process of analyzing production and sales of products, the reasons that hinder the growth of production should be revealed:

1) shortcomings in the organization of production and labor;

2) irrational use of material, labor and financial resources;

3) defective products.

The analysis of production results is carried out both for the enterprise as a whole and for each type of activity.

As sources of information for conducting a retrospective analysis of the volume of output and sales of products, statistical reporting, as well as data accounting reflected in statement No. 16 "Movement finished products, their shipment and sale”, etc.

The listed sources of information are used to conduct a retrospective analysis, the significant role of which is confirmed by the practice of economic activity. Operational analysis is carried out according to primary accounting data (accounts 45 and 46).

Prospective analysis of output and implementation is the content management analysis and is used in the evaluation of alternative management decisions and choosing the best one.

2 . General assessment of the volume of output and salesproducts

The overall assessment of output and sales is carried out according to the following indicators: commodity (gross) output, sales proceeds.

1. Indicators of the volume of output and sales are compared by years of the period under review, characterize the dynamics.

2. The cost indicators of output and sales are recalculated into comparable prices. You can use the following methods to recalculate:

1) straight;

2) based on price indices.

Direct way. The output of products (sales) of the reporting year is disclosed by the names of products, works, services. For each item, the reporting issue in natural terms is multiplied by the price of the same item in the base year. The resulting works are added to the entire list of titles. The indicator calculated in this way is called the commodity (gross) output of the reporting period in comparable prices.

You can recalculate to comparable prices in the form of table 1.1

Table 1.1 - Recalculation of output indicators in comparable prices

Name products			2004 release price in 2003 prices.
	Natural volume of output, t	Wholesale price for 1 ton, thousand rubles	Production cost, thousand rubles	Natural volume of output, t	Wholesale price for 1 ton, thousand rubles	Production cost, thousand rubles

Method based on price indices. This method is used in trade and in organizations providing services. With this method, the volume of services of the reporting period is disclosed by item and for each item the volume of services of the reporting year is divided by the price growth index for this item for the period under review. The sums adjusted in this way are added up over the entire list of items. An example of a recalculation is shown below.

Table 1.2 - Recalculation of the volume of services in comparable prices

3. Compare output indicators in current and comparable prices, identify and quantify the influence of first-order factors on indicators.

To determine the impact of the natural volume of output (sales) on marketable (gross) products, it is necessary to subtract the marketable (gross) output of the base period from the indicator of marketable (gross) output of the reporting period in comparable prices:

The index of natural volume of output is defined as the ratio of the above indicators:

The influence of prices is defined as the difference between the marketable output of the reporting period and the marketable output of the reporting period in comparable prices:

The price index for products manufactured on average by the enterprise is determined as the ratio of the above indicators:

Table 1.3 - Output indicators

The impact of natural volumes of production will be:

Growth index of physical volumes according to the formula (1.2):

The impact of prices on manufactured products is determined by:

Price index for manufactured products:

According to Table 1.3, it can be seen that during the analyzed period, the commercial output of the enterprise increased by 3163 thousand rubles. or 6.7% to the level of the base year. Moreover, due to the growth in natural volumes of output by 4.5%, marketable output increased by 2104 thousand rubles, due to an increase in prices, on average, for manufactured products by 2.1%, marketable output increased additionally by 1059 thousand rubles.

4. Make up the balance of goods:

The balance of goods can be compiled both at the cost of production and at wholesale prices. The commodity balance formula is transformed and sales revenue is considered as the resulting indicator. Based on this formula, it is determined which of the factors (commercial products, changes in the balance of finished products in the warehouse, or products shipped and not paid) was decisive in the formation of changes in sales revenue. A change in the balance of finished products in a warehouse may be an indirect characteristic of a change in demand for the company's products. The increase in balances in the warehouse usually characterizes the difficulties with sales. The reasons can be both external: tougher competition, the emergence of a new product on the market with similar qualities, but at a higher price. low prices, decrease in consumer demand due to the appearance of substitutes, etc.; and internal: a decrease in product quality, inefficient product promotion, etc. When analyzing changes in products shipped but not paid for, it should be taken into account that this part of unsold products is formed due to: products shipped for which the payment deadline has not come, products shipped, but not paid for on time by buyers and products in safe custody due to refusal of acceptance. The balance of products under the first article is a normal phenomenon due to the procedure for settlements between buyers and suppliers, for the other two, the reasons for non-payment should be revealed during the analysis.

5. For each direction, the influence of factors on sales revenue is identified and quantified. Measurement of the influence of factors is carried out by methods of factor analysis.

6. Establish the reasons for the reduction in revenue, develop measures to eliminate them.

3 . Analysis of the dynamics of output

Analysis of the dynamics of output is carried out in two stages:

1) At the first stage, indicators of dynamics are calculated based on output indicators and indicators of production factors.

Indicators of output are marketable or gross output. Factors of production are considered from the point of view of labor, means of labor and objects of labor. Labor is characterized from the quantitative side by the indicator of the average number of personnel, from the qualitative side - by labor productivity. Means of labor: with quantitative - the average annual cost of the main production assets, with quality - capital productivity. Objects of labor: With quantitative - the amount of material costs, with quality - material efficiency.

2) at the second stage, the influence of factors on the dynamics of output is assessed. The impact assessment is performed in terms of each factor separately.

During the analysis of the influence of factors:

a) quantitatively measure the influence of each factor on the dynamics of output:

where - change in the volume of output due to the quantitative factor;

Change in quantitative factor;

Qualitative factor in the base period.

where is the change in the volume of output due to the qualitative factor;

Quantitative factor in the reporting period;

Change in the quality factor.

2) determine the nature of the development of the enterprise. The nature of development is determined only in the case when during the period under review there is an increase in output, calculated in natural terms or in comparable prices.

The nature of development is determined by the share of the contribution of quantitative and qualitative factors to the increase in output:

If, as a result of calculations, the shares of quantitative and qualitative factors are positive numbers, then the nature of development is mixed with a predominance of extensive, if the share of the quantitative factor is more than 50% or intensive, if the share of the qualitative factor is more than 50%. If the proportion of the quantitative factor is more than 100%, and the qualitative factor is a negative number, then the nature of development is extensive, if vice versa, then intensive.

3) determine the relative savings (overrun) of each type of production resource:

where is the saving of the production resource;

Production resource in the base period;

Production resource in the reporting period;

Index of output growth.

If as a result of the calculation a positive value is obtained, the enterprise has achieved relative savings of the resource by increasing the efficiency of its use, if negative - overspending.

4) calculate the ratio of the growth rate of the resource and the volume of output:

The economic meaning of the formula is how many percent, given the nature of development that has developed at the enterprise, it is necessary to increase resource consumption in order to achieve an increase in output by 1%.

Consider an example. Data for calculations are given in table 1.4

Table 1.4 - Indicators of the dynamics of output

Indicators			Abs. off
1.TP in comparable prices, thousand rubles
2. Average headcount, persons
3. Labor productivity, thousand rubles
4. Average annual cost of fixed production assets
5. Return on assets, r.
6. Material costs, p
7. Material return, r.

According to formula (1.6), we determine the influence of the quantitative factor - quantity, on marketable products:

TP H \u003d 2 * 513.91 \u003d 1027.8 (thousand rubles)

According to formula (1.7), we determine the influence of the qualitative factor - labor productivity on marketable products:

TP PT \u003d 94 * 11.45 \u003d 1076.2 (thousand rubles)

The total influence of factors will be;

TP 1027.8 + 1076.2 = 2104 (thousand rubles)

Next, we define the nature of the development of the enterprise in terms of the use of labor resources. To do this, first, using formulas (1.8) and (1.9), we calculate the shares of quantitative and qualitative factors in the growth of marketable output.

TP H,% = * 100 = 48.8%;

TP PT,% = * 100 = 51.2%

Based on the calculations performed, it can be seen that the nature of the development of the enterprise in terms of the use of labor resources is mixed with a predominance of intensive.

According to the formula (1.10), we calculate the relative savings in the labor resources of the enterprise:

E H \u003d 92 * 1.045 - 94 \u003d 2.14 (people)

The ratio of the growth rate of the number and the growth rate of marketable products according to the formula (1.11) will be:

Thus, based on the calculations, it can be seen that due to an increase in the number of employees by 2 people or 2.2%, the commercial output of the enterprise increased by 1027.8 thousand rubles, due to an increase in labor productivity by 11.45 thousand rubles. or by 2.2%, marketable output additionally increased by 1076.2 thousand rubles. The nature of the development of the enterprise in terms of labor resources is mixed with a predominance of intensive. Due to the increase in labor productivity, the enterprise achieved a relative saving in the number of 2.14 people. With the nature of development that has developed at the enterprise, in order to increase marketable output by 1%, it is necessary to increase the number of employees by 0.49%.

4 . Analysis of the range of output

Range- a list of product names with an indication of the quantity for each of them. There are full, group and intragroup assortment. Systematized list of product names with codes according to the All-Union classifier industrial products(OKPGT), as well as product codes (nomenclature numbers) - this nomenclature.

Assortment - a list of items and volumes for these items.

The analysis of the assortment is carried out in natural, conditionally natural meters or in comparable prices. As a basis for comparison, indicators of a product strategy, enterprise development plans or terms of product supply contracts are taken.

The sequence of the analysis:

1) For each product name, the reported output volumes are compared with the established comparison base, and the dynamics are characterized. Plans, program strategies are used as a base, because last year the assortment cannot be perfect;

2) Determine the amount to be credited to the base assortment. To do this, for each item, the base volume of output is compared with the reporting one and the smallest value is chosen. The amount credited to the account of the basic assortment is determined by adding the credited values for each item.

Table 1.5 - Indicators of the characteristics of the range of products

Indicators	Commodity strategy	Included in the base assortment

3) determine the coefficient of compliance with the basic assortment (assortment coefficient) as the ratio of the amount credited to the account of the basic assortment to the basic volume of output as a whole for the list of items, i.e.

4) I determine the under-received products in terms of assortment. In the given example, 170 tons were received less for product B, 120 tons for product C. In total, 290 tons were not received in the assortment.

5) establish the reasons for the violation of the assortment, develop recommendations for their elimination, or adjust the product strategy.

5 . Analysis of the release structure

manufacturing products output range

The economic analysis of the structure is performed in the following sequence:

1) for each item of output, the reporting output is compared with the established comparison base;

2) calculate the reported volume of output with the basic structure. To do this, for each item, the base volume of output is multiplied by the index of growth in the volume of output as a whole for the list of items. The sum of the recalculated values is absolutely equal to the reported volume of output.

3) for each product name, the reported output volume is compared with the reported output volume with the basic structure and the smallest value is chosen. The amount credited to the account of the basic structure of the issue is determined by adding the credited values for individual items;

4) determine the coefficient of compliance with the basic structure of the release. To do this, the amount credited to the account of the basic structure of the issue is divided by the reporting issue as a whole by name:

5) determine the shortfall in the structure of output, as well as additional output;

6) establish the reasons for violation of the release structure. Develop measures to eliminate violations, or adjust the product strategy.

Table 1.6 - Indicators for assessing the structure of output

Indicators	Commodity strategy	Growth rate, %	Reported output volume with the basic structure	Absolute deviation	Credited to the base structure

Let us determine the coefficient of compliance with the structure of output:

Under-received according to the structure of output of products B - 187.2 tons, products C - 100.3 tons. Additionally produced products A - 277.7 tons, products G - 9.8 tons.

6 . Release Rhythm Analysis

Rhythm analysis can be carried out by graphical and analytical methods. The graphical method is more illustrative, but a significant drawback is the difficulty of comparing data for different periods. This disadvantage eliminates the analytical method, which involves the calculation of the integral indicator - the coefficient of rhythm.

There are several ways to calculate this coefficient in the specialized literature:

1 way. Evaluation of rhythm is carried out within the established comparison base. In this case, the decrease in the coefficient of rhythm is affected only by the shortage of products in comparison with the established base. The calculation of the coefficient is similar to the calculation of the assortment coefficient. The base of comparison is the estimated value of the output, which is determined by calculation. The analysis is carried out in physical terms, or in comparable prices;

2 way. Rhythm analysis is carried out within the actual output of the reporting period, i.e. in this case, the decrease in the coefficient of rhythm is affected by both the shortfall and the increase in output compared to the established base. The sequence of calculations is as follows:

1. For each elementary interval, the reporting issue is compared with the base one, and the dynamics are characterized.

2. The reporting output is determined at the basic rhythm. To do this, for each elementary interval, the basic output is multiplied by the growth index of the output volume as a whole for the period (the recalculated value should be equal to the reporting output volume).

3. For each elementary interval, the difference between the reported output volume and the reported output volume with basic rhythm is determined.

4. The resulting differences are squared.

5. Determine the sum of the squares of the differences.

6. Determine the standard deviation:

where is the sum of squared differences;

n is the number of elementary intervals in the analyzed period.

7. Determine the coefficient of variation:

where is the standard deviation;

The average volume of output for one elementary

comparison base interval.

8. Calculate the coefficient of rhythm:

9. Install the lost products due to a violation of the rhythm of release.

10. Establish the causes of rhythm disturbance, develop recommendations for their elimination.

Table 1.7 - Indicators for assessing the rhythm of output

Using formula (1.12), we determine the standard deviation:

Then, according to formula (1.13), the coefficient of variation will be:

K var = = 0.058

Rhythm coefficient will be equal to:

K rhythm \u003d 1-0.058 \u003d 0.942

Based on the calculations performed, it can be seen that the output of products increased by 2.8% compared to the established base, while the rhythm of production was 94.2%. The violation of the rhythm of production was affected by the shortage of products in the first quarter in the amount of 48.8 tons, in the second - 1.3 tons, as well as an increase in output in the third quarter by 6.4 tons, in the fourth - 39.7 tons

7 . Product quality analysis

The method of assessing the quality of products by grade is the most common.

1. For each type of manufactured products, the volume of output is compared, and the dynamics are characterized. The ratio of growth rates of different varieties of products can be judged on the change in quality.

2. For each type of manufactured products, they calculate specific gravity products of each variety in the total output. By changing the shares, one can also judge the change in quality.

3. An integral indicator of quality is calculated - a grade coefficient, which is determined by the ratio of the volume of output in value terms to the product of the volume of output in physical terms and the price of the highest grade.

4. Determine the products that were not received due to a decrease in quality. There are two ways to calculate:

1) at an average price, because the average price, ceteris paribus, is a consequence of a change in quality:

2) according to the balance equation based on relative values:

in this equation, two quantities are calculated based on reporting

The calculations performed by the first and second methods are absolutely the same.

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