Analysis of factors for increasing output and sales of products. Analysis of the rhythm of production output Implementation of the plan for rhythm
3.4. Analysis of the rhythm of the enterprise
When studying the activities of an enterprise, it is important to analyze the rhythm of production and shipment of products.
Rhythm – equal license plate release of products in accordance with the schedule in the amount and assortment provided by the plan.
Rhythmic work is the main condition for the timely release and sale of products. Irregularity worsens all economic indicators: product quality decreases; the volume of work in progress and excess balances of finished products in warehouses increase and, as a result, capital turnover slows down; deliveries under contracts are not carried out and the company pays fines for late shipment of products; revenue is not received on time; the wage fund is overdrawn due to the fact that at the beginning of the month, workers are paid for downtime, and at the end for overtime. All this leads to an increase in the cost of production, a decrease in the amount of profit, and a deterioration in the financial condition of the enterprise.
Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm.
Direct indicators - coefficient of rhythm, coefficient of variation, coefficient of arrhythmia, share of production for each decade (day) to monthly output, share of manufactured products for each month to quarterly output, share of output for each quarter to annual production, share products manufactured in the first decade of the reporting month by the third decade of the previous month.
Indirect indicators rhythmicity - the presence of additional payments for overtime work, payment for downtime due to the fault of the business entity, losses from marriage, payment of fines for underdelivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.
One of the most common indicators is coefficient rhythm factor. Its value is determined by the ratio of the volume of manufactured and sold products included in the implementation of the plan to the volume of products provided for by the planned task:
The value of the coefficient of rhythm cannot exceed 1, i.e. the maximum value of this indicator is always 1 for a long time, which will indicate the rhythm of the enterprise, if the value of this indicator is less than 1, then this indicates the opposite. In the second case, it is necessary to determine the value of the coefficient of arrhythmia of the production activity of the enterprise.
The coefficient of variation (TO in ) is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average decade, average monthly, average quarterly) planned output:
– square deviation from the average ten-day task;
P– number of periods;
- the average ten-day task according to the schedule.
In our example, the coefficient of variation is 0.094. This means that the output of products by decades deviates from the schedule by an average of 9.4%.
Table 3.13
Rhythm of product release by decades
|
Output for the year, thousand rubles |
Specific weight of products, % |
Plan completion rate |
The volume of products credited for the fulfillment of the planned task, thousand rubles. |
|||
To assess the rhythm of production at the enterprise, it is also calculated arrhythmia index as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia. In our example (Table 3.13) it is equal to
TO arrhythmia = 1 TO rhythm = 1 – 0,9817 = 0,0183.
If the reasons for underfulfillment (overfulfillment) of the production plan by decades (days) are known, their influence on the arrhythmia index can be calculated. To do this, the relative change in the volume of production for this reason must be attributed to the general indicator of arrhythmia and multiplied by 100. . rub., or 2.5%, due to equipment malfunction. Hence, the share of the first factor in the change in the general indicator of arrhythmia is 11.5% (0.03 / 0.26 × 100), and the second - 9.6% (0.025: 0.26 × 100).
Internal causes of arrhythmia - the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, external – untimely delivery of raw materials and materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
During the analysis, it is necessary to calculate missed the ability of the enterprise to produce products due with irregular work . This is the difference between the actual and potential output, calculated on the basis of the largest average daily (average ten-day) production volume (100,800 - 36,288 × 3 = 8,064 thousand rubles).
The rhythm of shipment and sale of products is analyzed in a similar way.
At the end of the analysis, specific measures are developed to eliminate the causes of irregular work.
| " |
Under the rhythm of the enterprise understand the uniform release of products in strict accordance with the production schedule. Violation of the rhythm of production leads to incomplete use of production capacities in one period and overload in another, violation of labor protection and safety, overtime work and overspending of the salary fund, the appearance of marriage, disruption of the work of related enterprises - consumers of products, payment of fines for violation of the terms of delivery and other negative consequences. Therefore, it is necessary to carefully analyze the rhythm of the enterprise and take timely measures to eliminate the factors that violate it.
The uniformity of output can be assessed using two main indicators: the coefficient of rhythm and the coefficient of variation.
Rhythm coefficient (K rhythm)- is determined by summing up the actual specific weight of products for each period, but not more than the planned level, or by the ratio of the actual cost within the plan to the planned value of production.
It is necessary to strive to achieve a coefficient of rhythm equal to 1. With a coefficient below 1, it is necessary to study the specific reasons for the irregular operation of the enterprise in order to eliminate them.
Coefficient of variation (K in)- is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten days, average monthly, average quarterly) planned output.
where: - square deviation from the average quarterly task; P– number of periods; x pl is the average quarterly planned output.
The reasons for the arrhythmia of the enterprise can be divided into two groups: internal and external.
Internal reasons - the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, etc.
External causes - untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
The task
Determine the actual output within the plan (by the least number method).
Determine the coefficient of rhythm.
Determine the coefficient of variation.
Make a conclusion.
Table 8
Product Rhythm Analysis
|
The volume of production, thousand rubles. |
Specific weight, % |
The share of production credited to the fulfillment of the plan in terms of rhythm,% |
Actual production volume within the plan |
||||||
|
actually |
actually | ||||||||
|
I quarter | |||||||||
|
II quarter | |||||||||
|
III quarter | |||||||||
|
IV quarter | |||||||||
|
Total for a year | |||||||||
Rhythm Kt = 65000/65300 = 0.9954 = 99.54%
K-t variation = 0.122
Output: After analyzing the data, we can conclude that the plan for the implementation of the volume of production is underfulfilled by 2.75%, the rhythm factor is 99.54%, this indicates that the enterprise manufactured 99.54 products in accordance with the planned schedule, due to the rhythm of output, the enterprise received less products in the amount of 326.5 thousand rubles.
The concept and meaning of the rhythmic work of the enterprise. Direct and indirect indicators of the rhythm of production. The procedure for calculating the coefficients of rhythm, arrhythmia, variation. Determination of lost reserves for increasing output due to irregular work. Causes of production arrhythmia.
When studying the activities of an enterprise, it is important to analyze the rhythm of production and sales of products. Rhythm - uniform release of products in accordance with the schedule in the volume and assortment provided for by the plan.
Rhythmic work is the main condition for the timely release and sale of products. Irregularity worsens all economic indicators: product quality decreases; the volume of work in progress and excess balances of finished products in warehouses increase and, as a result, capital turnover slows down; deliveries under contracts are not carried out and the company pays fines for late shipment of products; revenue is not received on time; the wage fund is overdrawn due to the fact that at the beginning of the month, workers are paid for downtime, and at the end for overtime. All this leads to an increase in the cost of production, a decrease in the amount of profit, and a deterioration in the financial condition of the enterprise.
Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm. Direct indicators - coefficient of rhythm, coefficient of variation, coefficient of arrhythmia, share of production for each decade (day) to monthly output, share of manufactured products for each month to quarterly output, share of output for each quarter to annual production, share of products, issued in the first decade of the reporting month, by the third decade of the previous month.
Indirect indicators rhythm - the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.
One of the most common indicators is rhythm factor. Its value is determined by summing up the actual specific weights of output for each period, but not more than their planned level:
Crit = 30 + 33,33 + 33,34 = 96,67 %.
The coefficient of variation (K c) is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten-day, average monthly, average quarterly) planned output:
where x 2 - quadratic deviation from the average ten-day task; P - the number of summarized planned assignments; X - average ten-day task according to the schedule.
In our example, the coefficient of variation is 0.094. This means that the output of products by decades deviates from the schedule by an average of 9.4%.
To assess the rhythm of production at the enterprise, it is also calculated arrhythmia index as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia. In our example (Table 18.13) it is equal to
If the reasons for underfulfillment (overfulfillment) of the production plan by decades (days) are known, their influence on the arrhythmia index can be calculated. To do this, the relative change in the volume of production for this reason must be attributed to the general indicator of arrhythmia and multiplied by 100. For example, for the first decade, the output plan was underfulfilled by 960 million rubles, or by 3%, due to untimely delivery of raw materials and by 800 million rubles ., or 2.5% due to equipment failure. Hence, the share of the first factor in the change in the general indicator of arrhythmia is 11.5% (0.03 / 0.26 x 100), and the second - 9.6% (0.025 / 0.26 x 100).
Internal causes of arrhythmia - the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, external - untimely delivery of raw materials and materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
Under analysis it is necessary to calculate the lost opportunities of the enterprise for the production of products due to irregular work. This is the difference between the actual and potential output, calculated on the basis of the largest average daily (average ten-day) production volume (100,800 - 36,288 x 3 = 8,064 million rubles).
The rhythm of shipment and sale of products is analyzed in a similar way.
At the end of the analysis, specific measures are developed to eliminate the causes of irregular work.
See also:
Under the rhythm of the enterprise understand the uniform release of products in strict accordance with the production schedule. Violation of the rhythm of production leads to incomplete use of production capacities in one period and overload in another, violation of labor protection and safety, overtime work and overspending of the salary fund, the appearance of marriage, disruption of the work of related enterprises - consumers of products, payment of fines for violation of the terms of delivery and other negative consequences. Therefore, it is necessary to carefully analyze the rhythm of the enterprise and take timely measures to eliminate the factors that violate it.
The uniformity of output can be assessed using two main indicators: the coefficient of rhythm and the coefficient of variation.
Rhythm coefficient (K rhythm)- is determined by summing up the actual specific weight of products for each period, but not more than the planned level, or by the ratio of the actual cost within the plan to the planned value of production.
It is necessary to strive to achieve a coefficient of rhythm equal to 1. With a coefficient below 1, it is necessary to study the specific reasons for the irregular operation of the enterprise in order to eliminate them.
Coefficient of variation (K in)- is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten days, average monthly, average quarterly) planned output.
where: - square deviation from the average quarterly task; P– number of periods; x pl is the average quarterly planned output.
The reasons for the arrhythmia of the enterprise can be divided into two groups: internal and external.
Internal reasons - the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, etc.
External causes - untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
The task
Determine the actual output within the plan (by the least number method).
Determine the coefficient of rhythm.
Determine the coefficient of variation.
Make a conclusion.
Table 8
Product Rhythm Analysis
|
The volume of production, thousand rubles. |
Specific weight, % |
The share of production credited to the fulfillment of the plan in terms of rhythm,% |
Actual production volume within the plan |
||||||
|
actually |
actually | ||||||||
|
I quarter | |||||||||
|
II quarter | |||||||||
|
III quarter | |||||||||
|
IV quarter | |||||||||
|
Total for a year | |||||||||
Rhythm Kt = 65000/65300 = 0.9954 = 99.54%
K-t variation = 0.122
Output: After analyzing the data, we can conclude that the plan for the implementation of the volume of production is underfulfilled by 2.75%, the rhythm factor is 99.54%, this indicates that the enterprise manufactured 99.54 products in accordance with the planned schedule, due to the rhythm of output, the enterprise received less products in the amount of 326.5 thousand rubles.
Important in studying the activities of the enterprise is the analysis of the rhythm of production. Rhythm - uniform output of products in accordance with the schedule in the volume and assortment provided for by the plan.
Direct and indirect indicators are used to assess the degree of implementation of the plan in terms of rhythm.
Direct indicators - coefficient of rhythm, coefficient of variation, index of arrhythmia, share of production for each decade (day) to monthly output, share of manufactured products for each month to quarterly output, share of output for each quarter to annual production, ratio the share of products released in the first decade of the reporting month to the third decade of the previous month.
Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.
Rhythm coefficient of production - is determined by dividing the output, included in the implementation of the plan for rhythm (), by the planned output. At the same time, the actual output of products, but not more than planned, is counted in the implementation of the plan in terms of rhythm. This ratio evaluates the exact compliance with the production schedule.
The actual volume of output for the planned period, recalculated for the planned structure, but not higher than the actual volume of output for this planned period, is included in the implementation of the plan for the rhythm of output.
The coefficient of variation is defined as the ratio of the standard deviation from planned targets per day (decade, month, quarter) to the average daily (average ten days, average monthly, average quarterly) planned output:
To assess the rhythm of production at the enterprise, the indicator of arrhythmia is calculated as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia.
The internal causes of arrhythmia are the difficult financial condition of the enterprise, the low level of organization of technology and logistics of production, as well as planning and control.
External causes - untimely delivery of raw materials and materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
a) The difference between the planned and credited output;
b) The difference between the actual and possible output, calculated on the basis of the largest average daily (average ten-day) production volume;
c) The difference between the largest and smallest average daily (average ten-day) output, multiplied by the actual number of working days (decades) in the analyzed period;
d) The difference between the actual volume and the possible, calculated on the condition that the largest actual output is the planned share in the total output.
Analysis of the implementation of the plan for product quality.
An important indicator of the activity of enterprises is the quality of products. Product quality is a set of product properties that satisfy the specific needs of the buyer in accordance with their purpose.
There are the following indicators of product quality:
1. Single (individual) indicators of product quality - characterize one of its properties (usefulness, reliability, manufacturability, aesthetics).
2. Complex indicators - characterize several product properties.
3. General indicators - reflect the totality of product properties, regardless of its type and purpose. These include:
the share of new products in its total output;
share of certified and non-certified products;
share of products of the highest quality category;
the share of products that meet international standards;
the share of exported products, including to highly developed industrial countries.
4. Indirect indicators are fines for low-quality products, the volume and share of rejected products, the share of advertised products, losses from marriage, etc.
The tasks of product quality analysis:
1. Assessment of the technical level of products;
2. Identification of deviations in the technical level of production for individual products in comparison with the basic and theoretically possible level;
3. Analysis of the structure of manufactured products in terms of parameters characterizing the quality of performance and delivery;
4. Determining the factors constraining the growth of the technical level of products and determining the reserves for improving product quality, reducing rejects and losses.
Product quality indicators are analyzed by comparing actual data with previous periods, with the plan, with data from other enterprises.
For a general assessment of the implementation of the plan for product quality, different methods are used. The essence of the scoring method of evaluation is to determine the weighted average score of product quality, and by comparing the actual and planned levels, they find the percentage of the plan in terms of quality.
The analysis of deviations from the norms in terms of manufacturing quality is carried out according to the data on intra-factory defects and external claims for products. It is necessary to study the dynamics of rejects in terms of the absolute amount and share in the total output of TP, to determine the losses from rejects.
If an enterprise produces products by grades and there have been changes in the grade composition, then this analysis first calculates the change in the weighted average price and the weighted average cost, and then calculates the impact of the grade composition on the production of TP, revenue and profit from its sale.
An indirect indicator of product quality is marriage.
It is divided into correctable and incorrigible, internal (identified at the enterprise) and external (identified at the consumer).
The release of marriage leads to an increase in the cost of production and a decrease in the volume of marketable products, a decrease in profits and profitability.
In the process of analysis, the dynamics of marriage is studied in terms of the absolute amount and in terms of share in the total volume of manufactured products, losses from marriage and product losses are determined.
23. Analysis of the fulfillment of contractual obligations and sales of products.
In the process of analysis, it is necessary to study changes not only in the volume of production of TP, but also in the volume of its implementation, since the financial results of the enterprise depend on the volume of sales.
The calculation of the influence of factors on the volume of product sales is carried out by comparing the actual levels of factor indicators with the planned ones and calculating the absolute and relative increments of each of them. To study the influence of these factors, the balance of RP is analyzed.
Due to the fact that enterprises can determine the proceeds from sales by shipment of products or by payment for shipped products, there are two options for analyzing the volume of sales.
1. If revenue is determined by the shipment of products, then the balance of RP will look like: GPN + TP \u003d RP + GPC RP \u003d GPN + TP-GPK (OP \u003d RP)
2. If the revenue is determined after payment for the shipped products, then the balance of goods can be written as follows:
GPN + TP + OTN \u003d RP + OTK + GPC RP \u003d GPN + TP + OTN-OTK-GPK, where:
GPN, GPC - the balance of finished products in the warehouse, respectively, at the beginning and end of the period;
RP - output;
OP - shipment of products;
OTN, OTK - goods shipped, respectively, at the beginning and end of the period.
RP \u003d OP + OTN-OTK
The RP balance is compiled in selling prices (planned or current) without taxes and deductions from revenue or at cost (planned or actual).
Appropriate conversion factors are used to compare indicators.
The analysis of product sales is closely related to the analysis of the fulfillment of contractual obligations for the supply of products.