Production program - the main section of the annual and long-term business plan for the development of the enterprise, which defines the scope of manufacturing and product nomenclature, range and quality in volume and value terms.
The production program reflects the major trends and challenges of enterprise development in the plan period, production and economic relations with other enterprises, the profile and the degree of specialization and integration of production.
The main sections of the production program for companies involved in the production of the material of the product:
plan for the production of commodity (gross) production;
roadmap for export;
plan to improve the quality of products;
plan sales.
In the development of the production program based on the needs of the economy and the world market in the production enterprise, the overall market situation, the state of competitive businesses and industries.
Formation of the sections of the production program is carried out using the balance sheet liability method to be matched volumes of planned work and the need for them, and to make payments under the production program production facilities, material, fuel, energy, and human resources.
Enterprises are planning their own range and volume of production, guided by government order, commitments to partners, commitments to supply sales organizations.
The initial data for the development of the production program are:
statutory activities of the company for the production and sale of goods (works, services);
the actual results of the production program for the previous periods;
data on the demand for the company's products;
information on claims, comments on the quality of the products in the previous period;
information on the share in the total volume of its production in the previous period on quality levels;
information on the volume of sales in the previous period in his period (month, quarter);
Calculation of the production capacity of the company;
progressive techno-economic norms and standards;
decisions of the higher authorities of the company's strategic development prospects.
In simplified form, the result of the preparation of the production program is shown in the answers to the key questions of management of industrial structure:
what types of products and how much to produce?
in what terms should be ready to ship products to the buyer?
what quality products should be in the planning period;
how much further the company can release a product, what kind of money in case of emergency orders;
what is the lower limit of the volume of output at which to switch to its preservation or stop for upgrading;
What should be the amount of resources consumed for the production of products and capabilities to meet them.
The plan for the production of the commodity (gross) products includes the formation of volumes of commodity and gross output.
On the readiness of products is divided into several types:
commodity products, ie finished products passed all stages of processing, which satisfies the requirements of GOST and TU, adopted by technical control quality, packed for shipment, deposited at the warehouse sourcing and procurement acceptance documentation;
unfinished products, ie unfinished products during processing which are at different stages of the production cycle of a commercial material;
semi-finished products of own production, ie production, manufacturing process which is completed in one shop or production and to be further developed in other departments of the enterprise or outside;
gross output, ie products of all types and qualities is now produced according to the extent of its availability. Index of gross production, characterizes the total production, including for external turnover (sales) and in-process consumption (VAT). In the gross output includes the observance of an industrial nature and production services.
Under the In-plant consumption (turnover) understand the value of the products and services operations plant consumed by the other shops as a company.
By factory production turnover include the cost of processing the company's own production of semi-finished products, the cost of electricity, steam, water, compressed air and cooling of its own production for technological purposes, ventilation, lighting and heating plants, factory warehouse, the building of the plant, etc., the cost of used for production tools, jigs, dies, models, parts, spare parts, accessories, materials, etc. own production, the cost of self-generated materials expended during the current repair and maintenance of equipment (lubrication, cleaning, etc.), the cost of packaging of its own production, designed for packaging of enterprise if the cost of packaging is included in the wholesale prices of these products.
Businesses with a high level of in-process co-operation, such as the production of nitrogen fertilizers, aniline dyes, organic synthesis products, plastics, rubber products, etc., having a large number of semi-finished products (intermediates) for domestic consumption and processing, in the form of the production program planned separate company balance sheets production and processing of semi-finished products (intermediates).
Totals plan for the production of products needed for the analysis of load, determine resource requirements for the production and tooling, the total output, its structure, the output growth rate and the dynamics of labor productivity, capital productivity of material and energy intensity of production, sales volumes and its structure, Other indicators of production efficiency.
The volume of commodity output in terms includes: finished products intended for sale on the side, its capital construction and non-industrial farms of the enterprise, its production of semi-finished products and auxiliary and ancillary industries, intended to leave to the side, the cost of the industrial nature of the work performed under the orders or from non-industrial enterprises and organizations of the enterprise.
The volume of gross VI includes all efforts, scheduled to perform in this planning period, it is determined by the following formula:
VP = TP - NP + NK
where NP, NK - the remains work in progress, semi-finished products and tools of its production at the beginning and end of the plan period, TP - commodity products.
For the purpose of elimination of past labor and revealing the results of production activities, the dynamics of production and depend on a number of business indicators of the enterprises carry out planning and evaluation of the net production volume instead of sales.
When a product contains a chemical produced by the beneficial agent is less than that provided by state standards, he believes in marriage and distribution of the product is not included. If the content of useful substances exceeds the norm, there is a need for conversion of manufactured products to a pre-set measurement units.
Only with the establishment of such solid units can be compared with the actual production of the planned and actual production for a number of periods and volumes of similar products produced by several chemical plants.
Weight units in volume terms (technical weight) without specifying the content of useful substances adopted for products such as synthetic rubber, carbon black, synthetic resin.
At some chemical companies (rubber products, tires, plastics products, etc.) units of gross output are standard units (eg, a square meter installation in conveyor belt; pieces, pairs, meters on individual products or groups of similar products).
The volume of production of fertilizers is planned in standard units based on conversion rates.
Release of products carried in conventional units to be scheduled at the same time in the natural and physical terms. It is necessary to perform a variety of calculations, the establishment of a total planned inside and off-site transportation of calculation of planned procurement prices, etc.
The volume of production of certain products, such as sulfuric acid, it is envisaged in the plan by type of feedstock (sulfur, pyrite, off-gases).
For commodity products chemical companies include finished products, including products made from high-grade raw material as well as from waste intended to leave to the side, as well as the different production needs of businesses, products and auxiliary and ancillary departments, including electric power, steam and the water produced at the plant, intended to leave to the side or on the non-production needs of the enterprise, the work of an industrial character; semi-finished products planned for release on the side of its products are repair shops, now being implemented on the side; packaging of its own production, if its value is not taken into account in the wholesale price.
The company with a large range, such as paints or rubber products, can set parameters output for the group (average) prices.
To ensure the rhythm of production, as one of the factors to increase its efficiency, improve product quality, and the whole of the enterprise, you need to very carefully allocate the annual production by quarters including: deadlines and volumes of deliveries of products; increase in output due to increase and improve the use of capacity and fixed assets, as well as through organizational measures, timing of commissioning of new facilities and equipment to ensure uniform loading and smooth operation of all production units of an enterprise, the number of working days in a year, a quarter, seasonality and shift work; requirements and seasonality of sales organizations Sales of individual products, the possible disposal of fixed assets, as well as excellent individual shops for the repair of equipment; phasing out of obsolete products and replace them with new types of products, etc.
Roadmap for export includes indicators in output enterprise that meets the requirements of its gas exports under specific agreements and treaties.
The plan to improve the quality of products includes updating the range and performance of consumer properties of products, due to the requirements of international and domestic standards of quality, innovation and development tehnodinamikoy production.
Quality is important for the enterprise products must meet its technical and economic indicators of the highest achievements of domestic and foreign technology at all stages of the design and manufacturing of products. Accordingly, these requirements provides for the replacement and removal from the production of obsolete products or upgrading obsolete products, the improvement of the basic characteristics of the products, compliance with standards, specifications and other technical documentation.
In plans to launch production of the enterprises provided jobs on the phasing out of obsolete products, ie product not meeting the current requirements of the national economy and population, outdated, specifies the time frame replacement of obsolete products, as well as new products (types, models) in their place.
The plan for the sale of products includes a performance in sales of enterprise products to specific customers, identified through market research.
Products sold - is shipped to the customer, adopted him and paid for products of the company, the funds for which were received on account of the supplier.
By the volume of products sold is estimated production and business activities of industries, associations and businesses. The volume of products sold in the plan is defined as the amount intended for delivery and payable in the planning period: finished products, semi-finished products of own production; works of an industrial nature, destined for implementation on the side (including the overhaul of its equipment and vehicles operated by the forces of industrial personnel ), as well as the sale of products and works for its capital construction and other non-industrial farms owned by the company.
The volume of products sold on the plan of RP can be determined using the following formula:
RP = TP + ON.P.1 - ON.P.2,
where TP - the volume of commercial production under the plan;
ON.P.1, ON.P.2 - the remains unsold goods at the beginning and end of the plan period.
In the calculation of realized production is taken into account changes in the balance of unsold goods at the beginning and end of the planning period. Balance of unsold goods to the top of the planning period is the remainder of the finished products in stock and unformed shipments, shipped goods for which no due for payment, the goods shipped are not paid in time buyers, goods in custody of the buyers.
In order to ensure the production program in the future is the analysis of the factors influencing the amount of sales as a result of:
growth in commercial products;
implementation of measures of technical and organizational development of the production, including the production of new products, improve product quality, implementation of new technological processes of mechanization and automation of production processes, cost of raw materials and other activities, structural changes;
changes in the balances of unsold finished products;
other factors.
The process of formation of the production program for companies involved in the production of energy or intellectual product has its own specific characteristics and in this tutorial are not considered.
References
For preparation of this work were used materials from the site http://www.cfin.ru/
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