Manufacturing program determines the required volume of production in the billing period, which, in terms of nomenclature, assortment and quality, meets the requirements of the sales plan. It predetermines the task regarding the commissioning of new production capacities, the need for material and raw materials, the number of personnel, transport, and the like.
The production program of the enterprise determines the composition, quantity and volume of products that must be manufactured in the planned period and delivered to consumers.
Main task of the production program is the maximum satisfaction of the needs of consumers in high-quality products, which are produced by enterprises with the best use of their resources and maximum profit. In order to solve this task, in the process of developing a production program at all levels, it is necessary to adhere to the following requirements:
1) the correct determination of the needs of the products that are produced, and the justification of the volume of its production by the demand of consumers;
2) full integration of natural and cost indicators of production volumes and sales of products; substantiation of the production plan with resources, and first of all, with production capacity.
The production program consists of 2 sections:
▪ production plan in natural (conditional-natural) terms;
▪ production plan in value terms.
The development of a production program should be based on the real need for a specific product. At the level of an industrial enterprise, the specification of the need for products is ensured with the help of consumer demand and business contracts for a detailed range of products.
For a reasonable and correct formation of the production program of the enterprise in the business plan, it is necessary to provide the following information:
▪ characteristics of the offered products;
▪ assessment of possible sales markets and competitors;
▪ marketing strategy.
When planning a production program, it is necessary to use the following materials:
1. a long-term plan for the production of products and services;
2. forecast of the need for the company's products, which is formed on the basis of studies of changes in market elements over time, that is: demand, supply, price, number of competitors, and the like;
3. state contract and state order for the company's products (if any);
4. results of studying the current demand for products;
5. contracts for the production and supply of products, which are concluded as a result of the free sale of products at group fairs;
6. measures for the specialization and cooperation of production;
7. measures to increase the production capacity of the enterprise;
8. data on the balances of unsold products in the previous period.
The basis for determining the volume of deliveries of specific products is the portfolio of orders and business contracts.
The volume of output for individual products is justified by the production capacity. In the process of such a justification, the enterprises find intra-production imbalances in the loading of equipment, outline ways to eliminate them, as well as measures to expand the specialization and cooperation of production.
Based on the natural volumes of supplies and production, the total volume of production in value terms is calculated: the volume of commodity, gross, sold and net products.
The development of tasks for the release of products in physical terms is the most important part of the work in compiling the production program. Its importance is determined by the fact that consumers need products of certain types that can satisfy existing needs. Based on the identification of these needs, a program for the manufacture of specific products is formed.
Production program planning in physical terms provides for:
Ø determination of the nomenclature and range of products that are produced;
Ø calculation of the need for products, production volume for calendar periods of the year;
Ø justification of the planned volumes of production of products by production capacity, material and labor resources.
The planning of the production program is based on a system of indicators of production volume, which includes natural and cost indicators.
natural indicators the production program is the volume of production in natural units for the nomenclature and assortment.
Nomenclature- this is a list of names of individual types of products, and range- This is a variety of products within this nomenclature. Natural indicators are given in physical units (pieces, tons, meters).
The product range of an enterprise can be centralized and decentralized.
Centralized nomenclature is formed by concluding government contracts and government orders.
Decentralized nomenclature is formed by the enterprise independently on the basis of studying the market demand for its products and establishing direct contacts with consumers by concluding supply contracts.
The value of natural indicators of the production program in market conditions is growing, since they make it possible to assess the degree of satisfaction of consumer needs in certain goods, taking into account the qualitative characteristics of goods.
One of the most important stages in the development of a production program is the determination of the need for resources.
The main method of noting this need is the direct calculation method. in accordance with the specific norms of its expenditures. Yes, the need of enterprises for objects of labor is calculated by multiplying the specific norms for the consumption of raw materials and materials by the planned production volumes. The need for tools (machines, equipment) is determined based on the projected volume of work that is performed with their help, and progressive productivity standards.
The need for capital construction, export, creation of reserves, and the like is also taken into account.
Based on the production plan, the enterprise develops annual, quarterly and monthly production programs for workshops. The production program of the workshop contains a task from the nomenclature and the total volume of products. The task from the nomenclature indicates the number of items of individual types of products in physical terms. Planning and accounting units (nomenclature positions), in which the task is set for shops regarding the nomenclature, have a different degree of detail for different shops and types of production. For manufactured (assembly) shops, the program consists of the name and quantity of finished products in accordance with the production plan of the enterprise. In single and mass production for procurement and finishing shops, the nomenclature task is usually set in sets of parts to order, products, units. Under the conditions of mass production, these workshops plan to produce blanks and parts for individual items.
The production program of each workshop is substantiated by the production capacity of individual groups of equipment, by comparing their total useful fund of work and loading in machine hours. Such calculations make it possible to detect "bottlenecks" in the workshop and use measures to eliminate disproportions in equipment loading.
On the basis of the production programs of the main workshops, production plans are formed for the auxiliary and servicing subsections of the enterprise: repair, tool, energy workshops and transport facilities. The production programs of auxiliary shops are developed in accordance with the established need for their products and services.
Based on the plans of the workshops, production tasks for the sites are developed. The final stage of production planning is bringing tasks from the implementation of individual production processes and the manufacture of products directly to teams and workplaces.
Each enterprise develops its own production program independently, except for the state contract and state order, the amount of which is set in accordance with the production capabilities of the enterprise.
State contract and state order is formed on the basis of proposals from ministries and departments - state customers. Financing of the state contract is carried out at the expense of the State budget, and the state order - at the expense of own funds of the enterprise and organizations and available credit resources. The responsibility of customers (consumers) and performers for the implementation of the state contract and the state order is determined by the concluded agreements (contracts) and the legislation of Ukraine.
The state order is prestigious for the enterprise and is obtained, as a rule, on a competitive basis. The state order is provided to those enterprises that provide more efficient implementation of it.
The executors of the state contract and the state order provide themselves with material and technical resources on their own by concluding direct contracts with suppliers of enterprises and intermediary organizations.
The production program is an important section of the current plan of the enterprise, on the basis of which the planning of the need for material, technical, labor and energy resources is carried out, the cost price, profit and other financial indicators are calculated.
In current planning, the production program is formed, as a rule, for a year, with its division into quarters and months.
The division of annual tasks by quarters (months) must be carried out taking into account the following factors:
Ø terms of delivery of products to consumers established by contracts;
Ø increase in output due to the increase and improvement in the use of production capacities, as well as through the measures provided for by the innovation plan;
Ø the term for the commissioning of new facilities and equipment;
Ø ensuring uniform loading of all production subsections;
Ø increasing the serialization (mass character) of production;
Ø the number of working days in each quarter;
Ø possible disposal of fixed production assets, as well as shutdown of individual units, sections and workshops for equipment repair;
Ø removal from production of obsolete types of products that do not meet their technical and economic indicators of the current level of development of science and technology, and those that are not in demand, and replace them with new ones;
Ø seasonality and variability of work;
Ø seasonality of product sales.
In mass and multi-series production, when the consumption of products is not of a seasonal nature, the division of the production program over the planned periods is carried out in proportion to the number of working days. In other cases, the division of tasks is carried out taking into account the timing of the supply of products to consumers.
The production program should be formed taking into account the resources of the enterprise and obtaining the best results, that is, to be optimal.
Optimal production program - this is a program that meets the structure of the enterprise's resources and provides the best results of its activities according to the accepted criterion.
Optimization of the production program is carried out in order to:
1) planning the optimal structure of the product range;
2) determination of the maximum possible volume of production and the economic limit of increasing production.
Planning of production volumes
Volume production in physical terms, it is established on the basis of the volume of supplies:
OB i \u003d OP i - G p (s) + G k (s), where
OBi - the volume of production of a type of product in natural units;
OPi - volume of deliveries (sales volume) of the type in natural units;
Gp(h) , Гк(з) - stocks of finished products on the composition, respectively, at the beginning and end of the planning period in natural units.
Stocks of finished products at the beginning of the planning period are determined from their actual value at the end of the reporting period. The value of the stock of finished products at the end of the planning period is determined based on the shelf life of products on the composition and the duration of the planning period, that is:
, where
- average shelf life of a type of product on the composition, days;
D - duration of the planning period, days.
Example : The plan for the sale of products (volume of supplies) in physical terms and stocks of finished products at the beginning of the period are given in table 15.1. The duration of the planning period is 360 days, the inventory holding period for the item. A - 10 days, for product B - 15 days.
Table 14.1 "Product sales plan and production program (in physical terms)".
Then the production program (volume of production) in physical terms will be:
OP A \u003d 1000 - 10 + 28 \u003d 1018.
OP B \u003d 1500 - 60 + 62 \u003d 1502.
However, at diversified diversified enterprises, natural meters do not make it possible to determine the total volume and structure of production, calculate the costs, income and profit of the enterprise from the sale of products.
Therefore, for a generalizing characteristic of the production activity of an enterprise, as well as individual industries and industry as a whole, the volume of production in value terms is determined. The main output data in this case is the output in physical terms and prices.
The main cost indicators of the production program are the volumes of commodity, gross, sold and net products, gross and internal turnover, the volume of work in progress.
Marketable output is the total cost of all types of finished products, works and services of an industrial nature, which is prepared for sale.
The volume of marketable products (TP) is determined by the formula:
, where
Ni- output of products of the i-th type in natural units;
C i - herd price of an enterprise of a unit of a product of a type, gr-n;
n- the number of types of products that are manufactured at the enterprise;
R- cost of works and services per side, UAH.
Commodity products are planned in current and comparative prices. The calculation of marketable products in current prices is necessary to determine the volume of sales, in comparative prices, marketable products are determined to calculate the dynamics and volume of production, and other indicators.
Works and services of a non-production nature are not included in commercial products.
In gross output (GDP) include all products in value terms, regardless of the degree of its readiness and are determined by the formula:
VP \u003d TP- (NZV n - NZV k) - (І p -I k),where
NZV p, NZV K- the value of the balance of work in progress, respectively, at the beginning and end of the planning period, UAH.
Іk - the cost of the tool for own needs at the beginning and end of the planning period, UAH.
Gross output can also be calculated using the formula:
VP \u003d VO - VZO,where
IN- gross turnover of the enterprise;
VZO- Intrafactory turnover of the enterprise.
Gross turnover of the enterprise (VO) - this is the volume of gross output, regardless of where it will be used - within the enterprise, whether it is for them.
Intra-factory turnover of the enterprise (VZO) - this is the amount of products that is used within the enterprise for further processing.
Sold products (RP) - these are products that are shipped to the consumer and for which funds have been received on the current account of the supplier enterprise or must be received within the specified period.
Example: calculation of the plan for the sale (implementation) of products and the production program (in value terms).
Table 14.2 "Plan for the sale (realization) of products and
production program (in value terms)”,
Manufacturing program- this is exactly the quantity of products that needs to be produced in the planned year in order to provide a sales plan (sales plan).
Volume net product of the enterprise(PE) calculated by the formula:
PE = TP - (M + SA), where
M - material costs for production, UAH;
SA - the amount of depreciation charges for the corresponding period, UAH.
net production- is the value created by the enterprise, or added value. Net production can be calculated as the sum of the basic and additional wages of employees of the enterprise with deductions for social events and profits.
Unfinished production- products, which is at various intermediate stages of the production cycle. It includes the receipt of materials from the composition to the workshop and their presence in the production process by the time the products are delivered to the composition of the finished product. Therefore, to unfinished production owns objects works that are in the process of production, awaiting processing or are under control, in the process of transportation, as well as semi-finished products on workshop trains. The size of work in progress depends on the volume of production, the duration of the production cycle, and the like.
The production program (production plan) of an enterprise is a certain volume and range of products of the appropriate quality, reflecting the demand for these products and the real possibilities of production to meet this demand. It is the most important section of the business plan. The indicators of the production program characterize the rate of growth in the production of marketable (gross) products, the production of the most important types of products in physical terms (with the indication "including products for export"), including the indicator of product quality. The content of the production program is determined by the strategic goals of the enterprise in the planning period. It is formed on the basis of market research data, the size of the state order, the already formed portfolio of orders, as well as existing restrictions on all types of resources.
The production program includes the following sections:
Production plan in physical terms;
Production plan in value terms.
The basis for determining the volume of production in value terms is the production plan in physical terms. Targets for the production of goods in physical terms are set in units of measurement that take into account the specifics of the consumption of certain types of products. Such units can be, for example, tons, pieces, etc. In planning practice, natural and conditionally natural units of measurement are used. The nature of natural indicators depends on the specifics of the product. Thus, in the oil industry, the unit of measurement is a ton, in the electric power industry - a kilowatt-hour, in timber processing - a cubic meter, in the jewelry industry - grams and carats.
Relative-natural units are used in cases where the types of products that are identical in purpose have different use values or the output products (for example, machines, mechanisms) are not the same in terms of power and productivity. So, coal can be of various caloric content, products of the canning industry are produced in cans of various capacities. Therefore, in practice, fuel extraction is usually planned in conventional tons, and the production of canned food - in thousands of conventional cans, etc. An integral part of the production plan in physical terms is the task of further improving product quality. The quality of the most important types of products must meet, in terms of their technical, technological and economic indicators, the highest achievements of domestic and foreign science at all stages of designing and manufacturing products. Accordingly, these requirements provide for the replacement and removal from production of obsolete products or the modernization of obsolete products, the improvement of the basic technological characteristics of products, compliance with the requirements of standards, technological conditions and other documentation.
Production planning in physical terms does not always make it possible to determine the total volume of production, its growth rate and structure. Therefore, the formation of a production plan in terms of value is of great importance - these are the volumes of gross, marketable, net and sold products.
Important cost indicators used to determine the volume of industrial production, its structure, growth rates, labor productivity, capital productivity and other technical and economic indicators of the enterprise's activity are the volumes of marketable and gross output.
Volume gross output(VP) includes the entire scope of work scheduled for execution in a given period, and is calculated by the formula:
VP \u003d TP ± # 916; WIP,
where VP is the volume of gross output; TP - the volume of marketable products;
#916; WIP - the difference in the balance of work in progress at the beginning and end of the planning period.
Volume marketable and commercial production is determined in the plan in the current wholesale prices of the enterprise.
The volume of marketable products (Tp) in the plan includes the cost of: finished products intended for sale; semi-finished products of own production; products of auxiliary and ancillary industries, intended for release to the side; the cost of industrial work performed on orders or from outside, or non-industrial divisions of the enterprise itself.
Volume clean production equal to the volume of marketable products minus depreciation and material costs. The use of this indicator makes it possible to eliminate the repeated counting of products, to more accurately determine the contribution of the teams of enterprises to the achievement of final indicators.
Volume products sold is defined as the cost of finished products intended for delivery and payable in the planned period, semi-finished products of own production, industrial work for the side, etc. The volume of sales according to the plan (Rp) can be found by the formula:
Rp \u003d Tp + Onp 1 - Onp 2,
where Tp is the volume of marketable products according to the plan;
ONP 1 - the balance of unsold products at the beginning of the planning period;
Onp 2 - the same at the end of the planning period.
To justify the production program of the enterprise, it is necessary to have calculations for production capacity.
Productive capacity enterprises - this is the maximum possible output per unit of time in physical terms in the nomenclature and assortment established by the plan, with full use of production equipment and areas, taking into account the use of advanced technology, improving the organization of production and labor, ensuring high quality products.
Production capacity characterizes the work of fixed assets in such conditions under which you can fully use the potential inherent in the means of labor.
Production capacities are measured, as a rule, in the same units in which it is planned to manufacture this product in physical terms.
For products with a wide assortment scale, production capacities can be expressed in conditionally natural units. If an enterprise produces several types of different products, then production capacities are established for each type separately.
The production capacity of an enterprise is determined by the capacity of the leading production shops, sections or units, that is, by the capacity of the leading industries. The workshop, production site, line that perform the main and most massive operations for the manufacture of products and in which the predominant part of the equipment is concentrated are considered to be the leading ones.
When developing a production program, it may turn out that individual industries (auxiliary or even main ones) lag behind the leading ones. In such cases, organizational and technical measures are developed to eliminate "bottlenecks": the redistribution of work between performers, an increase in shift work, the introduction of a scientific organization of labor, the redistribution of equipment between workshops, the deepening of specialization and cooperation, the improvement of the technical equipment of production, the modernization and replenishment of the equipment fleet.
The main elements that determine the value of the production capacity of the enterprise are:
The composition of the equipment and its quantity by type; technical and economic indicators of the use of machinery and equipment;
Equipment operating time fund;
Production area of the enterprise (main workshops);
The planned nomenclature and assortment of products that directly affect the labor intensity of products with a given composition of equipment.
It should be noted that when calculating the value of power, equipment downtime is not taken into account, which may be caused by shortages of labor, raw materials, fuel, electricity or organizational problems, as well as loss of time associated with the elimination of product defects. The production capacity of an enterprise is not a constant value. With the use of new technology, the introduction of progressive technology, materials, the development of specialization and cooperation, the improvement of the structure of production, the improvement of the qualifications of workers, the improvement of the organization of production and labor, production capacities change. Therefore, they are subject to periodic review.
When planning and analyzing the production and economic activities of an enterprise, as well as when compiling a balance of production capacities, a distinction is made between input, output and average annual production capacity.
The input (output) production capacity of the enterprise is the capacity at the beginning (end) of the corresponding planning period. Output power is calculated as the algebraic sum of input power, new power introduced during a given period, and power retired in the same period.
To determine the compliance of the production program with the available capacity, the average annual production capacity (Mavg) is calculated, which the enterprise has on average per year. It is found by adding to the capacity at the beginning of the year the average annual input of capacity and subtracting its average annual disposal. To calculate, use the formula:
where Мng is the power at the beginning of the year;
Mvved - commissioning of capacities during the year;
Mvyb – decommissioning of capacities during the year;
n1,n2- the number of full months from the moment the capacities are put into operation until the end of the year and, accordingly, from the moment the capacities are retired until the end of the year.
In order to link the planned volumes of production with the necessary production capacities, enterprises develop balances of production capacities for the production or processing of products.
The balance of production capacity can be expressed by the following formula:
M2 = M1 + Mo. t + Mt ± Mn. a - Mv,
where M2 is the production capacity at the end of the planned period (output capacity);
M1 - the same at the beginning of the period (input);
Mot - an increase in production capacity in the planned period due to ongoing organizational and technical measures;
Mt - increase in capacity due to expansion, technical re-equipment and reconstruction of the enterprise;
Mna - an increase (+) or a decrease (-) in power due to a change in the range and range of products;
Мв is a decrease in production capacity caused by the disposal of fixed production assets.
The production capacity and the balance of the production capacity of an enterprise are calculated in the same units in which the production of industrial products (works, services) is planned and taken into account.
To determine what reserves are available at the enterprise, there is a production capacity utilization factor.
Capacity Utilization Factor (Qm) may be planned or actual, depending on the volume of production - planned or actual - is calculated. It is determined by dividing the volume of output produced by the enterprise for a given period by the average production capacity in a given period:
Qm = (V: Mc) 100%,
where V- the volume of production for the period; MS is the average power over the period.
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Manufacturing program (production and sales plan) is a complex task for the production and sale of products of a certain assortment and quality in physical and cost indicators, focused on achieving the goals of the organization (enterprise).
Reflecting the goals and objectives of the production activities of the enterprise, the production program is the leading section of the enterprise plan. All other sections of the plan are developed in accordance with the production program and are aimed at ensuring its implementation on time and at the lowest cost.
Purpose of the production program : a reflection of the real need for specific products, the volume of output calculated on the basis of concluded contracts for the supply of products and studying the market situation, according to the nomenclature and assortment should serve as the initial basis for further calculations on the production program and other sections of the enterprise plan.
The production program is developed on the basis of a long-term development plan, government orders, business contracts with consumers and suppliers.
The production program is a detailed plan for the production of products, characterizing the annual volume, nomenclature, assortment, quality and timing of production. The product nomenclature is a list of product names, according to which production tasks will be set in the future. Enterprises, as a rule, develop a production program for an expanded assortment. Assortment - a variety of these products by species, grades, types in the context of the nomenclature.
When developing a production program, various planning methods are used: level forecasting; linear programming; installation check; balance method. The development of the production program is carried out in 3 stages:
1. Drawing up an annual production plan for the entire enterprise.
2. Clarification of priority goals for the planning period.
3. Distribution of the annual production plan for individual structural divisions of the enterprise.
The production program is calculated:
1. The entire range and range of products sold and manufactured in the planned year is established.
2. determination of the level of work in progress and its change in the planned year
3.determination of stocks of finished products in the warehouse and their change in the planning period When developing a production program, the correct choice of units of measure is of great importance.
Natural and cost meters are used. Thus, the production capacity consists of 2 sections: a production plan in physical terms and a production plan in value terms.
Production plan in kind. Contains indicators of output, definition of the nomenclature of the assortment in physical units. Natural meters provide the possibility of obtaining a quantitative expression of indicators and serve as initial values for determining the need for various resources.
"-" the use of natural indicators for each type of EP or at single-product enterprises; does not allow to determine the total volume and structure of production of a multi-product enterprise.
Production plan in value terms. Contains indicators of VP in monetary terms. Cost indicators are universal, have a generalizing character, can be applied at various enterprises.
In this plan, 5 main indicators of the production program are determined: commodity output, gross output, marketable output, net output, conditionally net output (includes depreciation).
1. The planned volume of marketable output is the cost of completed works, products, services intended for the sale of the consumer.
TP \u003d Tgot + Tkap.str. + Tp / f + F, t.r.
Tgot - the planned cost of finished products intended for sale to the side (consumers), t.r.
Tk is the planned cost of work for the needs of capital construction of the enterprise, t.r.
Tp is the planned cost of p / f products of auxiliary industries intended for sale to the side, t.r.
F is the cost of OF own production, t.r.
2. The planned volume of gross output is the total volume of production of both finished and unfinished types of products or works.
VP \u003d TP + (Nk-Nn) + (IR-IN), t.r.
Нк, Нн - the planned level of work in progress at the end and beginning of the period, respectively
Ik, In - the planned cost of tools of our own manufacturer, p / f of our own manufacture, products of auxiliary industries for our own needs at the beginning and end of the period, respectively
3. The planned volume of products sold is the estimated volume of sales of products, taking into account the stocks of GP in the warehouse, which is the main estimated indicator when planning the profit and profitability of the enterprise.
RP \u003d TP + (Gn-Gk) + (Hn-Hk), i.e.
Гн, Гк, - the planned cost of GP stocks at the beginning and end of the period, respectively, t.r.
Хн, Хк - the planned cost of products that are in safe custody with the buyer, t.r.
4. Characterizes the newly created value at the enterprise and shows the enterprise's own contribution to the production of products.
ChP=RP-MZ-AO, tr.
MZ - material costs, t.r.
AO - depreciation deductions, tr.
Sat=MZ+ZP+AO
ZP - labor costs.
5. If the enterprise has fixed assets of its own production and they are not included in commercial products
UCHP=RP-MZ, tr.
UCHP=Pr+ZP+AO, t.r.
The need for planning in economic organization. The planning process in an economic organization.
In a market economy, the stability and success of any economic entity can only be ensured by effective planning of its economic activity. Planning functions in such areas as planning the activity of a separate economic unit and planning economic relations. Planning, as the central link of management, covers a system of principles, methods, forms and techniques for regulating the market mechanism in the field of the use of limited resources in order to increase the competitiveness of an economic entity.
The essence of planning in a market economy is the scientific substantiation at enterprises of the upcoming economic goals of their development and forms of economic activity, the choice of the best methods for their implementation, based on the most complete identification of the types, volumes and timing of the release of goods required by the market, the performance of work and the provision of services and the establishment such indicators of their production, distribution and consumption, which, with the full use of limited production resources, can lead to the achievement of qualitative and quantitative results predicted in the future. At the current stage of development for most Russian enterprises, the main goal of planning is to maximize profits. With the help of planning, business leaders ensure that the efforts of all employees involved in the process of production and economic activity are directed towards achieving the set goals.
Market planning at the enterprise is the basis of modern marketing, production management and, in general, the entire economic system of management.
A plan is a document that reflects a system of interrelated decisions aimed at achieving the desired result.
The plan contains such stages as: goals and objectives; ways and means of their implementation; the resources necessary to complete the tasks; proportions, i.e. maintaining proportionality between the individual elements of production; organization of the implementation of the plan and control.
Planning of internal production activities is an important function of production management at the enterprise. General management functions are directly related to the planned activities of enterprises, and they, in turn, serve as their basis. This is the justification of the goal, the formation of a strategy, planning work, designing operations, organizing planning processes, coordinating plans, motivating planned activities, monitoring plans, evaluating results, changing plans, etc.
The main economic, organizational, managerial and social functions of the enterprise should be closely related to the chosen economic activity in the process of planning its development and should be fully reflected in both short-term and long-term plans.
Market planning at the enterprise should serve as the basis for the organization and management of production, be the regulatory framework for the development and adoption of rational organizational and managerial decisions. In the intra-production plan, as in any other, individual parts or functions are combined into a single integrated system of socio-economic development of the enterprise.
The process of developing a comprehensive plan for socio-economic development is a very complex and time-consuming subject of activity for each enterprise and therefore must be carried out in accordance with the accepted planning technology. It regulates the generally recognized procedure, the established deadlines, the necessary content, the required sequence of procedures for drawing up various sections of the plan and the rationale for its indicators, and also regulates the mechanism for the interaction of production units, functional bodies and planning services and joint daily activities.
The methodology, methodology and technology of planned activities at enterprises determine the subject of planning to the fullest extent.
The general or final subject of planned activity at enterprises are draft plans, which have various names: a comprehensive plan, work order, business plan, and others.
The tasks of planning as a process of practical activity include:
Formulating the composition of upcoming planned problems, determining the system of expected dangers or prospective opportunities for the development of the enterprise;
Substantiation of the put forward strategies, goals and objectives that the enterprise plans to implement in the coming period, designing the desired future of the organization;
Planning the main means of achieving the set goals and objectives, choosing or creating the necessary means to approach the desired future;
Determining the need for resources, planning the volume and structure of the necessary resources and the timing of their receipt;
Designing the implementation of the developed plans and monitoring their implementation
Planning the production capacity of the enterprise.
Production capacity is the maximum possible output of products provided for the corresponding period (decade, month, quarter, year) in a given nomenclature and assortment, taking into account the optimal use of available equipment and production space, advanced technology, advanced organization of production and labor.
signs classification production capacity.
By calculation levels:
power machine, unit, group of equipment, production line. When characterizing production capacity at the first level, the indicator is also used "bandwidth»;
capacity of the structural unit of the enterprise : site, workshop, building;
power enterprises generally.
By types:
design capacity - is determined in the process of designing, reconstructing (expanding) an existing or building a new enterprise - also called optimal;
current capacity - is calculated in connection with a change in the range and range of products. Represents the actual capacity, which is formed in accordance with market requirements. However, one should distinguish between actual capacity and actual or planned output;
reserve capacity - should be formed in industries where peak loads occur - electric power, gas, transport.
According to the needs of the organization of production:
input (incoming)– capacity at the beginning of the year;
output (leaving) - power at the end of the billing period;
introduced- power put into operation during the billing period;
withdrawn (retiring, liquidated)) - power output for the billing period;
average annual productive capacity.
M is the production capacity of a subdivision (workshop, site);
n is the number of units of the leading equipment of the same name, units;
H t - hourly technical (passport) capacity of a piece of equipment, units;
F is the fund of equipment operation time, hours.
Production capacity depends on a number of factors. The most important of them are the following:
– quantity and productivity of equipment;
- the qualitative composition of the equipment, the level of physical and obsolescence;
- the degree of progressiveness of technology and production technology;
– quality of raw materials, materials, timeliness of their deliveries;
- the level of specialization of the enterprise;
- the level of organization of production and labor;
- equipment operating time fund.
Power outage occurs for the following reasons:
- depreciation of equipment;
– reduction of operating hours of the equipment;
– change in the nomenclature or increase in the labor intensity of products;
– expiration of the equipment lease term.
Main characteristics:
1) the power of individual groups of equipment when processing one product
n i is the number of units of the i-th equipment;
Ф d - useful fund of equipment operation time per year, hour;
t i -progressive complexity of the product.
2) progressive labor intensity
t n -normative labor intensity;
to v.n. -progressive % fulfillment of production norms
3) the actual or effective fund of the operating time of the equipment
F d \u003d (F r.d. * f cm * T cv) * (1-0.01 * k) where
T cm - shift time;
k-scheduled work time in % associated with repairs;
f cm is the shift of equipment operation;
F r.d. - the number of working days in the planning period.
4) power factor
Ф d - the fund of the operating time of the equipment;
T pr - labor intensity
5)Power utilization factor
Q fact - the operating fund of the equipment;
M average year - average annual power
Planning of production costs and production costs.
Costs- all costs of the enterprise, which are formed in the process of production and economic activities for the acquisition and processing of resources.
Two groups of costs:
1) one-time costs- are carried out in the form of investments in various innovative activities related to the expansion of production, the replacement of retired fixed assets, the modernization and overhaul of fixed assets, technical re-equipment, reconstruction, replenishment of working capital and the development of new activities.
2) current costs- related to the production and sale of products, including:
Acquisition of raw materials and materials;
Production costs;
Costs for the operation of machinery and equipment, mechanisms;
Taxes, fees, deductions, fines, penalties, forfeits, funds for social needs of members of the labor collective, charitable activities;
Financing current activities for the formation and implementation of enterprise development strategies.
The sum of all costs expressed in monetary form for a certain period of time forms the costs of the enterprise.
The main part of the costs of the enterprise is the cost of production.
Differences between cost and cost:
1) quantitatively, the cost represents only a part of the costs of the enterprise, since the cost items that are included in the cost are established by the state, that is, the cost of production is the rationing of the costs of the enterprise.
2) The company is forced to compensate for the costs that are not included in the cost of production from profit, this limits the rise in prices and protects the consumer from attempts to transfer part of the costs to him in production.
3) Part of the costs not associated with the release of products, they exist when the products are not produced at all, while the cost depends on the amount of produced and released products.
The purpose of cost planning: is to optimize the current costs of the enterprise, provides the necessary growth rates of profit and profitability based on the rational use of material, labor and financial resources.
When developing a cost plan, the following tasks should be solved:
1) The analysis of the cost indicators of the production activity of the enterprise is carried out.
2) Opportunities have been identified and the size of the cost reduction this year compared to the previous one has been clarified.
3) Drawing up a cost estimate for the main types of products.
4) Identified inappropriate costs and developed measures to eliminate them.
5) Determination of profitability of types of products and production.
6) The impact on the cost price, profit and profitability of an increase in the cost of mastering the production of new products is estimated.
7) A base is being created for the development of wholesale and retail prices.
8) Measures are being developed to improve the relationship between the production units of the enterprise.
The plan for the costs of the enterprise consists of the following. sections:
1) Calculation of the reduction in the cost of production due to the influence of technical and economic factors on it.
2) Calculation of the cost of types of products, works, services.
3) Estimate of production costs.
Initial data for developing a cost plan:
1) The profit margins established by the tactical plan, as well as the level of profitability of production or the task of reducing costs;
2) Indicators of production and sales of products;
3) The effectiveness of activities under the section of the tactical plan of innovation;
4) Progressive norms and standards in accordance with the tactical plan;
5) Indicators of the plan for the logistics of production;
6) Price lists;
7) Data on the use of fixed assets and the amount of depreciation;
8) Indicators of the plan for labor and personnel;
9) The scope of work on the preparation of production, the development and implementation of new technology.
Cost planning process:
| Initial data | The essence of the planning process | Result |
| 1. Actual costs | Cost Analysis | Search for reserves, unused opportunities. |
| 2.Factors and sources of cost savings | Planning and cost reduction by factors | Drawing up cost standards |
| 3.Cost standards | Calculation of standard cost estimates | Determination of expenses by cost items |
| 4.Production plan and costing plan | Calculation of the planned cost estimate | Total cost by cost element |
| 5.Elements and cost items | Manufacturing cost summary | Balance of expense items |
| 6.Summary of costs | Calculation of the planned cost of production | Planned indicators |
Product cost planning
The cost of products, works, services - valuation used in the process of production of natural resources, raw materials, fuel, fixed assets, intangible assets, labor resources, as well as other production and sales costs.
The cost includes the following costs:
1) The costs associated with the production of products, due to the technology and organization of production, including the costs of monitoring production processes and the quality of products.
2) The costs associated with the use of raw materials, payment for wood, water taken by enterprises from the water management. systems, within the established limits.
3) Costs for the preparation and development of production:
On preparatory work in the extractive industries.
Costs for the development of new enterprises, industries, workshops and units.
Costs for the preparation and development of production, new types of products and technological processes, including R&D costs.
4) non-capital costs associated with the improvement of technologies and the organization of production, with the improvement of product quality, an increase in its reliability, durability and other operational properties carried out during the production process.
5) costs associated with rationalization and ingenuity.
6) costs for maintenance of the production process:
The cost of providing raw materials, fuel, energy, tools and other means and objects of labor.
The cost of maintaining fixed assets.
Costs for ensuring sanitary and hygienic requirements, providing fire and guard protection, as well as other requirements stipulated by the rules for the technical operation of enterprises.
7) costs for ensuring standard working conditions and safety measures.
8) Current costs associated with the maintenance and operation of environmental funds.
9) Payments by enterprises for the extraction of natural resources and emissions of polluted substances into the environment within the established limits.
10) Costs associated with production management:
Travel expenses related to production activities in accordance with the norms established by law.
Payment for certification of products, goods, works, services.
Payment for audit work.
Payment for the services of banks for the issuance of salaries to employees through the bank.
11) the costs associated with the training and retraining of personnel and the recruitment of labor.
12) the cost of transporting employees to the place of work and back, in directions not served by passenger transport, as well as additional costs associated with the implementation of work on a rotational basis.
13) payments provided for by labor legislation for time not worked at work.
14) mandatory deductions from all types of wages.
15) deductions for compulsory medical insurance.
16) payment of % for loans received to replenish the missing working capital and to acquire fixed assets and intangible assets.
17) deductions to special sectoral and intersectoral funds.
18) costs associated with the sale of products.
19) costs associated with the maintenance of premises provided free of charge to public catering enterprises.
20) depreciation deductions for the full restoration of fixed assets.
21) taxes, fees, payment and other deductions.
5.1. THE CONCEPT OF THE PRODUCTION PROGRAM OF THE ENTERPRISE 1
5.2. MAIN SECTIONS AND INDICATORS OF THE PRODUCTION PROGRAM OF THE ENTERPRISE 1
5.3. DEVELOPMENT OF THE PRODUCTION PROGRAM OF THE ENTERPRISE. PRINCIPLES. STAGES. METHODS 8
5.4. ECONOMIC AND TECHNICAL SUBSTANTIATION OF THE PRODUCTION PROGRAM OF THE ENTERPRISE 9
The concept of the production program of the enterprise
Production program of the enterprise – this is a task for the production and sale of a certain amount of products in the nomenclature, assortment and quality on time.
The production program is one of the central sections of the planning and regulation of the economic and economic activities of the enterprise. As a section of the management complex, and planning the production of a certain range of products, it provides for a specific specialization of enterprises, the development of the necessary cooperative ties. The production program is that section of the plan, on the basis of which the need for labor, material and other production resources is determined. It has a great influence on the plans for the development of technology, capital construction, the profitability of production and the finances of the enterprise, etc.
An assessment of the significance of the production program, based on the previously established economic relations focused only on production, threatens with great complications for the enterprise, up to bankruptcy.
Under the conditions of Ukraine's transition to a market economy, methods of planning a production program are being developed, based on knowledge of the theory and methods of marketing strategy in production.
The production program of the enterprise in the new economic conditions should be developed in all sections in close connection with the planning of sales markets, i.e. with full realization of production products.
The main sections and indicators of the production program of the enterprise
The main sections of the production program of the enterprise are presented in Scheme 5.1.
Scheme 5.1. The main sections of the production program of the enterprise
The indicators of the production program are developed and planned both in physical and in value terms.
Let's consider some concepts and features of the development of a plan for the production of products in physical terms, i.e. planning the nomenclature, assortment and quality of products.
Nomenclature – This is a list of product names.
Range – a variety of products of a certain name, differing from each other in technical and economic characteristics (size, performance, power, quality, appearance, etc.).
The essence of planning the range and range of products in market economic conditions is to determine the size of the production of such goods that consumers can buy and which they need in the required quality, quantity and on time.
Therefore, most of the decisions regarding the planning of the product range and product range are made at the level of top management.
However, the ever-growing awareness of the paramount importance of the clientele (buyers), as a guarantee of the success of the enterprise, has elevated the role of the sales manager in matters relating to the planning of output products in kind. Since the sales manager (marketing) maintains closer contact with the clientele than other senior employees of the enterprise, his role in the management (planning) of the assortment is constantly increasing.
One of the most difficult problems in developing a section of a production plan can be formulated as follows: what exactly should be included in the assortment. Inextricably linked to this question is the following: what products or modifications should each proposed product consist of? series.
At the same time there is the question of price, quality level and guarantees . The concept of quality includes the whole complex of operational characteristics and design features of the product.
One of the important assortment planning tasks is to determine the relationship between the release of goods on special order, designed to meet the needs of individual customers, and the mass production of a limited series of products. Of fundamental importance is the question of the types and extent of technical and other services in the pre-sale period, at the time and after the sale.
When developing a plan, it is also difficult to decide whether how many products of each nomenclature (series) should be done and at what time. Related to this issue is the development of principles for warehousing and maintaining inventories. The effectiveness of solving these problems depends on the ability of the enterprise to make a sales forecast.
Erroneous estimates leading to overproduction and underproduction can cause significant economic damage to the enterprise.
An important point in planning products in physical terms (assortment) is the problem of removing individual products or entire series of goods from production. This area of the company's activity remains, perhaps, less organized compared to other issues in assortment planning.
In the transition to new business conditions for enterprises, one should also dwell on the question of the procedure for including new products in the product range.
Usually, new products are created either within the enterprise, or enterprises resort to copying products that have not yet been patented, or they can enter into agreements on license fees, or they purchase goods from third parties with the right to further manufacture and sell them, or, which has begun to be practiced in Ukraine, they purchase at the root of the enterprise with all its range, production capacity and marketing system, improving and developing it in the future to withstand competitive rivalry, in order to maximize profits.
Production plan in value terms is a consequence of the recalculation of the plan in physical terms at established prices for products and services in monetary terms.
To characterize the plan in terms of value and the dynamics of the movement of production and marketing of products, a number of economic indicators are used.
The indicators of activities of industries, enterprises, characterizing the volume of output in monetary terms, are:
The volume of commercial products,Q TP
where n is the number of standard sizes of finished products (products);
-number of finished products ith sizes to be sold, units/period;
-
wholesale price of the product ith size.
The volume of products sold,Q RP
where 
- resp. remnants of finished products in stock at the end and beginning of the planning period;
- the volume of shipped products, respectively. at the end and beginning of the planning year.
The volume of gross output,Q VP
where 
- balances of work in progress at the end and beginning of the period, respectively;
–corresponding remnants of inventory, tools and equipment at the end and beginning of the period (year);
z - the number of standard sizes of inventory, tools and equipment of its production.
In order to eliminate past labor and identify the results of production activities, the dynamics of production and economic and other indicators that depend on enterprises, a number of industries carry out planning and evaluation of activities in terms of net output or normative net output (NCP). The indicator of net production again gained importance in the context of the entry into force on July 1, 1997 of the Law of Ukraine "On taxation of enterprise profits".
The volume of net production,Q state of emergency
where 
- respectively, the cost of materials, fuel, energy;
– other material costs;
-depreciation expenses associated with the improvement of fixed assets.
The volume of normative net production, FNP - is calculated as the product of the quantity of output and the standards for net production for each product.
The net output standard is the (revenue) portion of the wholesale price of a product, including wages, social security contributions, other contributions, and profits. The net product standard for a specific product is determined by the formula:
where 
- the main and additional wages of production workers with deductions for social insurance and other deductions in the planned cost estimate and the cost of the product;
- profit established according to the rate of return;
- the ratio of the salary fund of industrial personnel for maintenance and production management to the salary fund of production workers
The volume of the final product of the enterprise,QKP
where 
- the volume of all products sold;
- the volume of products consumed within the enterprise or produced for its own needs.
Note. Remove consumed products within an enterprise or industry to avoid double counting.
The production program, in addition to the previously mentioned sections, includes sections of cooperative deliveries and internal specialization.
In the current practice of managing Ukraine, an enterprise draws up a plan for cooperative supplies, if it does not independently produce finished products from start to finish (it uses semi-finished products from other enterprises).
After the establishment of statehood in Ukraine, a significant part of the ties with the CIS countries for cooperative supplies was severed. Currently, enterprises are independently restoring, creating new production links, and in significant volumes are switching to closed cooperative deliveries within Ukraine, within the industry, and sometimes even within enterprises, associations, associations, corporations, etc. Many foreign firms, when creating large associations, take into account issues of efficiency of internal cooperation.
The general specialization of an enterprise, which is differentiated into in-house, is determined by the characteristic features of its production. The specialization of production, production processes, directly related to the development of the production program of the enterprise in the intra-factory divisions, depends on many interrelated factors.
The enterprise includes the volume as well as the range of products of a certain quality. The plan reflects the consumer demand for the products sold and the ability of the enterprise to satisfy the needs of consumers. The production program of an enterprise is a very important point in the plan. The program indicators characterize the degree of production growth. At the same time, the quality of the goods must meet the requirements.
The production program of the enterprise in its content is formed by strategic goals. It is created according to the marketing market data, the volume of the state order, the previously created package of orders, and the real restrictions on all resources. The production program of the enterprise consists of sections:
- Natural expression of the production plan.
- Cost expression of the production plan.
The quantity of production in value terms follows from the production plan in physical terms. Accounting for products in physical terms is made in the appropriate units of measurement: pieces, tons. The peculiarity of natural indicators is associated with the specifics of the product. Natural and conditionally natural units are used. Conditionally natural are used in cases where types of products for the same purpose have different consumer prices.
In physical terms, planning is not always able to calculate the total to determine its growth and structure. In this regard, the enterprise is focused on planning products in terms of value. Volumes of gross and marketable output are important indicators of value. They are used in determining the amount of industrial production, its growth rate, and labor productivity.
Planning the production program of the enterprise
Production planning is an important part of managing an organization. There is a special methodology for developing plans, which includes:
- Program-target method. With its help, a plan is drawn up in the form of a set of activities and tasks that have a common goal and deadline.
Rationing. The method is the installation of a unified system of rationing. Such a system is based on the norms of raw material costs, maintenance, labor intensity, fuel, materials, finances, and the use of enterprise equipment.
Balance planning provides a link between resource needs and the sources of their coverage. For this purpose, a balance of production capacity, labor costs, materials, and electricity is drawn up.
Analytical calculation is used to calculate planned indicators, dynamic analysis. The main indicators of the base level are determined, as well as their change according to the plan.
The economic-mathematical method consists in developing models of the economy. The dependence of the changed indicators of quantity is calculated in comparison with the main factors. At the same time, several variants of plans are being prepared. Of these, the optimal one is selected.
Analytical graphics allows you to show the results of economic analysis using diagrams, graphs. Schematically displays the quantitative relationship between indicators associated with each other.
When planning, a complex of the listed methods is used, and not just one. differ in terms of their implementation: long-term (10-25 years), medium-term (2-3 years), short-term (1 year, less often - 2 years). All three types of planning correspond to each other, that is, they are coordinated with each other as a whole.
