Analysis of the rhythm of the enterprise. Analysis of the rhythm of production output The ratio of the rhythm of the plan
Rhythm coefficient is calculated by the formula:
Kp \u003d Pf / Pp, \u003d 1620 / 2000 \u003d 0.81, where
Pf - products actually released within ten-day plans;
Pp - planned production.
At enterprises of individual and small-scale production with a long production cycle or with seasonality of production, the plan may provide for uneven output. Therefore, rhythmicity cannot be assessed simply by the share of each decade in the monthly issue, that is, in isolation from the plan. Sometimes it is possible to analyze the uniformity of work not only in the whole enterprise or workshop, but also at workplaces: Kp = P1: P2, where
P1 - the number of workers constantly performing a shift task;
P2 is the total number of shop workers with a task.
Consider the hidden causes of unevenness. There are actually quite a few reasons: untimely provision of resources, disproportionate loading of equipment (breakdowns, downtime), lack of workers, errors in calculations, low level of production and technological discipline.
Rhythmic work is the main condition for the timely release and sale of products. Irregularity worsens all economic indicators:
Decreased product quality; the volume of work in progress and excess balances of finished products in warehouses increase, and, as a result, a slowdown in capital turnover;
Deliveries under contracts are not carried out, the company pays fines for late shipment of products;
Revenue not received on time
The salary fund is overused in the form of additional payments for downtime at the beginning of the month and overtime at the end of the month.
All this leads to an increase in the cost of production, a decrease in the amount of profit, and a deterioration in the overall financial condition of the enterprise.
To assess the implementation of the plan in terms of rhythm, direct and indirect indicators are used:
- direct indicators- coefficient of rhythm, coefficient of variation, coefficient of arrhythmia, share of output for a decade (day) to monthly output, share of monthly production to quarterly plan, and quarterly to annual, share of output of the first decade to the output of the third.
- indirect indicators of rhythm- the presence of additional payments for overtime work, payment for downtime, losses from marriage, fines for underdelivery, the presence of excess work in progress, and the balance of finished products in warehouses.
The coefficient of variation is determined by the ratio of the standard deviation from the plan for the day (decade, month, quarter) to the average daily (average decade, average monthly, average quarterly) output plan.
To assess the rhythm of production, the indicator of arrhythmia is calculated - as the sum of positive and negative deviations in output from the plan per day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia.
If the reasons for under-fulfillment (over-fulfillment) of the production plan by days (decades, months) 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.
Internal causes of arrhythmia- this is a difficult financial condition of the enterprise, a low level of organization, technology and supply, as well as planning and control.
External causes– untimely delivery of raw materials and components by suppliers, lack of energy resources, etc.
In the process of such an analysis, it is necessary to calculate the lost opportunities of the enterprise for the production of products due to irregular work.
12.5.11. Analysis of the volume of products sold is carried out on the basis of primary documents that draw up all types of sales. The volume of sold products depends on the following factors: the volume of output of marketable products, changes in the balance of finished products in the warehouses of the enterprise and changes in the balance of shipped, but not paid, goods. Data for such an analysis can be placed in a table.
| Analysis of sales and output Table 63 |
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| Indicators | Plan (rub.) | Fact (rub.) | Deviation |
|
| absolute | ||||
| The volume of sales of products in wholesale planned prices | ||||
| Release of marketable products at wholesale planned prices | ||||
| Deviation of implementation from release (str1 – str2) | ||||
The dependence of sales volume on factors is revealed by the formula: P = TP + (GP1 - GP2) + (OT1 - OT2), where
P - sales of marketable products for the reporting period;
TP - commercial products for this period;
GP1, GP2 - balances of finished products in warehouses at the beginning and end of the period;
OT1, SHT2 - balances of shipped goods at the beginning and end of the period.
According to this formula, the balance of goods is compiled. Comparison of the actual commodity balance with the planned one will show the influence of various factors on the deviation of the actual volume of sales from the planned one. Part of the formula: TP + (GP1 - GP2) characterizes the shipment of marketable products, which may exceed the output due to a decrease in the balance of finished products in the warehouses of the enterprise, which is a positive moment. Unlike industrial stocks, which must always be in a certain amount at the enterprise to ensure the continuity of the production process, the balance of finished products, by their economic nature, has a minimum limit of zero.
The short supply of products negatively affects not only the results of the enterprise, but also the work of allied enterprises, transport organizations, etc.
12.5.12. Analysis of the organizational and technical level of production and use of productive resources. The results of the economic activity of enterprises are largely determined by the organizational and technical level and the degree of use of production resources. The organizational and technical level is understood as the perfection of the equipment and production technology available to the enterprise, the organization of production and the application of scientific methods of management and organization of labor, the effectiveness of the applied management methods, the level of personnel training, the introduction into production of the latest achievements of science and best practices that ensure the best performance by the enterprise of production assignments, high quality products. The organizational and technical level of the enterprise significantly affects the indicators of its implementation of the production program, the growth of labor productivity, the reduction in the cost of production and the increase in the profitability of production. The sources on the basis of which the analysis of the organizational and technical level of the enterprise is carried out, first of all, are plans for technical development and organizational and technical measures.
12.5.13. Analysis of the effectiveness of management and organization of production. To improve economic management, the establishment of the most rational organizational structure of an enterprise is of great importance. The structure of the production links of the enterprise (principles for building shops and sections, the ratio between the main and auxiliary shops, the proportionality of individual divisions) has a direct impact on the economic performance of the enterprise. The clearest division of labor between participants in production is the basic principle of rationalizing the production structure.
For this analysis, calculate:
Share of the number of employees management in the general composition of employees;
Degree of centralization management functions is defined as the ratio of the number of engineering and technical workers and management employees to the total number of these categories working at the enterprise.
Specialization level is determined by the share of the cost of core products in the total volume of production.
Series factor for the enterprise as a whole is the ratio of the volume of production of the leading type of product in monetary terms to all manufactured products.
To characterize the organizational and technical level enterprises, in addition to other indicators, it is useful to calculate the average duration of the production cycle for the enterprise as a whole according to the formula: Pc \u003d (Co * D): (Cs * Kn), where
Pts - production cycle in days;
Co - the average backlog (sum) of work in progress;
D is the length of the analyzed period in days;
Cs - the cost of manufactured products;
Кн - coefficient of increase in costs.
The coefficient of increase in costs is closely related to the material intensity of production and, with a uniform layering of processing costs, is calculated by the formula: Kn = (Zm + 0.5Zo) : Zp, where
Zm - the cost of materials;
Zo - processing costs;
Zp - production costs.
12.5.14. Analysis of the technical level of production. Assessment of the technical level of production is a complex task and is based on an analysis of the degree of mechanization and automation of production, the technical equipment of labor, and the progressiveness of the technologies used. For a generalized description of the level of mechanization and automation in mechanical engineering, three main indicators have been established:
1. the degree of coverage of workers by mechanized labor: K1 \u003d Pm / P, where K1 is the ratio of the number of workers performing their operations in a mechanized way to the total number of workers.
2. the level of mechanized labor in total labor costs: K2 = Tm / T, where K2 is the ratio of the time of mechanized processes to the duration of all operations (process).
3. level of mechanization and automation of production processes: K3 = /)