Production and sales plan. Development of an annual production plan

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The development of a production and sales plan should be preceded by marketing research to determine the business portfolio of the enterprise.

Main subsections of the production and sales plan:

Production plan for products, works, services;

Sales plan (sales of products, works, services);

Production capacity development plan.

The initial data for calculations are:

Labor meters (hours and minutes, standard hours and standard minutes of working time) are used mainly in in-plant planning. The most common indicator is labor intensity, or the normalized cost of working time to produce a unit of product (service), calculated in standard hours. But since not all work (by various reasons) are subject to standardization, then the labor intensity indicator can be determined in man-hours. The labor intensity of the production program, measured in standard hours, represents the volume of production that must be completed by the team of the workshop or site.

Cost measures of the production plan are used to estimate the volume of production in monetary terms. The unit of measurement is the national currency. The currencies of other countries are used to characterize exports.

The following production volume targets can be calculated in monetary terms: gross output, work in progress, intra-plant turnover, shipped products, inventories finished products in warehouses.

A production program is a detailed or comprehensive plan for the production and sale of products, characterizing the annual volume, range, quality and timing of production of goods and services required by the market. The annual production program is usually drawn up on the basis of a long-term or strategic plan. In the interaction of annual and long-term planning, the most difficult planning problems are considered to be the difficulties of predicting the future state of the market and the internal environment of the enterprise itself. This is because long-term assumptions about possible growth customer needs and corresponding plans for the development of the enterprise’s production potential often turn out to be insufficiently justified for the coming period.

Methods for drawing up a production program are very diverse: level forecasting, situational planning, linear programming, etc.

Production capacity is understood as the maximum possible output of products in the range and quantitative ratios of the planned year at full use production equipment, taking into account the implementation of planned measures for the introduction of advanced equipment, technology, advanced organization of production and labor.

Production capacity is measured in natural units. If the enterprise program has one item, then it will be determined by the number of these products. If there are several product names in the program, then the unit of measurement for production capacity can be:

ü a representative product, or a conditional product (in this case, the entire range of products is reduced to a representative product or one conditional product);

ü set of parts - for mechanical and mechanical assembly shops;

ü weight units- for foundries, forges and other similar shops.

Developing a product sales plan is the final stage in drawing up the enterprise’s production program. At the same time, the sales plan (marketing of products) serves as the basis for drawing up general business and intra-company cost estimates for the production and sale of goods.

Sold products mean products shipped to customers, as well as industrial works and services delivered to customers with the presentation of payment documents. Payment documents are considered presented from the moment they are handed over to bank institutions or transferred to the buyer (customer), if this is provided for in the agreement.

The volume of sales of own-produced products includes:

revenue from the sale (sale) of all types of products produced within production activities enterprises;

proceeds from the sale (sale) of goods based on tolling transactions with other enterprises in the country or abroad (including processing of tolling raw materials);

revenue from the sale (sale) of electricity, heat, gas, steam, water of own production;

revenue from sales of other types of products of own production.

MINISTRY OF EDUCATION OF THE REPUBLIC OF BELARUS

EDUCATIONAL INSTITUTION

"POLOTSK STATE UNIVERSITY"

Department: Economics and Management

Test

in the discipline "Enterprise Planning"

Option - 2

Female students

Faculty of Finance and Economics

Correspondence department

Groups U06-EPz-1

Batkhan Natalya Mikhailovna

Teacher:

Lisichenok E.P.

Novopolotsk, 2009

Planning of gross, commodity and sold products

The most important section of the tactical plan of an enterprise is the plan for production and sales of products, or the production program, which contains the following indicators: sold products (gross income), marketable products, gross products, net and semi-net products.

Under sold products industrial enterprises refers to products and goods shipped to customers, as well as work and services of an industrial nature delivered to customers with the presentation of settlement documents for payment. Payment documents are considered presented from the moment they are handed over to bank institutions or transferred to the buyer (customer), if this is provided for in the agreement.

Its volume is calculated as the cost of those intended for delivery according to the plan and payable by the customer finished products and semi-finished products of our own production, spare parts of all types and purposes, consumer goods, work performed and services provided, sold in accordance with business agreements with consumers of products or through our own sales network.

The planned volume of products sold (Pr) in value terms is calculated using the formula:

Pr = ∑ (Pti ± ∆Осi ± ∆Ооi), (1)

where Pti is volume commercial products i-th type in wholesale prices of the enterprise;

∆Осi - change in the balance of finished products of the i-th type in the enterprise warehouse at the beginning and end of the planning period;

∆Ооi - change in the balances of finished products of the i-th type, shipped but not paid for by the consumer at the beginning and end of the planning period;

n - number of types of commercial products (i=1,2,3,…,n).

Finished product balances include the portion of unshipped finished products remaining at the enterprise. Finished product balances are valued at actual producer prices excluding value added tax, excise duty and other taxes on proceeds.

The sold products characterize gross income enterprises (Dv) in the planning period. It is defined as the product of the price and the number of units of products (services) sold:

Дв = Пр = ∑Двi, (2)

Dwi = Ci * OPi, (3)

where Dwi is the enterprise’s gross income from the sale of the i-th type of product;

Ci - unit price of the i-th type of product (wholesale, negotiated);

Opi is the planned sales volume of the i-th type of product (i=1,2,3,…,n) in physical terms.

Except gross income the plan may also provide average income. This is the value Money received by an enterprise from the sale of one unit of product or service. The value of average income (Dsi) is determined by the ratio of the total revenue from the sale of the i-th type of product to the number of units sold:

Dsi = Dwi: OPi, (4)

In conditions where changes in selling prices are envisaged in the planning period, average income is nothing more than the average price, that is

Dci = Ci, and Dwi = Ci * OPi.

Commercial products includes the cost of: finished products planned for release ( accepted by the department technical control, completed and delivered to the warehouse of finished products of the enterprise); semi-finished products, components and assembly units intended for external sales through cooperative deliveries; overhaul completed on our own, as well as products and spare parts manufactured for major repairs, capital construction and the enterprise’s own non-industrial farms; tools and devices for own production.

Commodity products are expressed in wholesale prices of the enterprise and in comparable prices. The former are used to link the production plan with the financial plan; the second - to determine the pace, dynamics and changes in the structure of production.

The planned volume of marketable products (Pt) is calculated using the formula:

Пт = ∑ (Апi * Цi) + ∑Усj, (5)

where Api is the production plan for the i-th type of product in physical terms;

Ci is the current wholesale price of the i-th type of product;

n - number of types of commercial products (i=1,2,3,…,n);

Усj - volume of services and work of the jth type of industrial nature;

m - number of types of industrial work (j=1,2,3,…, m).

Commercial output characterizes the volume of finished goods produced and is used to calculate production costs, financial results, profitability and other indicators of production efficiency.

Gross output includes the cost of all products produced and work performed, including work in progress. It is usually valued at comparable prices.

The volume of gross output (Pv) is calculated using the formula:

Pv = Pt + (Nk - Nn) + (Ik - In), (6)

where Nk, Nn are the balances of work in progress in value terms at the end and beginning of the planning period, respectively;

Ik, By - remnants of tools and devices of own production at the end and beginning of the planning period.

In enterprises that do not have on-farm turnover and work in progress, the composition of gross output coincides with commodity output. Gross output should be distinguished from gross turnover, which is understood as the sum of the cost of production of all divisions.

Indicators of marketable and gross output, although widely used in planning the economic activities of enterprises, have one common drawback. They give a distorted idea of the enterprise’s own contribution to the final result of its activities. This is explained by the fact that they include the cost of material costs, reaching 80-90% of costs in some enterprises.

Contents of operational production planning (OPP) and its place in the enterprise planning system

Operational and production planning (OPP) is the final stage of in-plant planning. Its peculiarity is that the development of planned tasks and bringing them to the units is combined with the organization of their implementation.

The main task of the EPP is to organize the coordinated work of all departments of the enterprise to ensure uniform, rhythmic production of products in the established volume and range with full use of production resources.

In the process of operational planning, calendar and planning standards are developed, a production plan for the enterprise by month of the year; operational calendar production plans and production schedules of units and parts by workshops, sections by month, week, day, shift (sometimes by hour). Volumetric calculations of equipment and space loading are performed; daily shift planning, operational recording of production progress, control and regulation (dispatching) are organized.

OPP consists of production scheduling and operational management of production progress - dispatching. OPP is also called operational scheduling (OCP).

Production scheduling- this is the development and bringing to structural divisions and workplaces of operational planned tasks for the production of products and providing them with the necessary resources for this.

Operational management progress of production (dispatching) is carried out through current accounting, analysis, monitoring the implementation of operational plans and taking measures to eliminate the causes that disrupt the rhythmic flow of production and sales of products.

Depending on the object, inter-shop and intra-shop OPP are distinguished.

Intershop OPP: the object is the main production workshops, the goal is to ensure the coordinated, rhythmic work of the main production workshops, their uninterrupted supply of resources and services to auxiliary workshops and services of the enterprise. The subject of planning is production and economic connections between the main production departments. Initial data - indicators of the production and sales plan of the enterprise's products. It is carried out by the production planning (PPO) and planning and dispatching (PDO) departments of the enterprise. Tasks:

calculations of the magnitude and level of use of production capacity;

distribution of the annual (quarterly) production program by month;

bringing the enterprise’s production program to structural divisions and workplaces;

development of operational calendar standards;

drawing up calendar schedules for the production of finished products for the enterprise;

operational accounting of implementation calendar plans workshops and dispatching the progress of production;

In-shop fire incident is aimed at ensuring the rhythmic fulfillment of tasks of the operational plan by sections, teams and workers of the main production workshops. It is carried out in the workshop by the production dispatch bureau (PDB), and on the site by a foreman. Tasks:

development of operational plans for a month and shorter periods of time for production areas, production lines, teams, workplaces;

monitoring the implementation of planned tasks;

accounting for equipment and worker downtime;

taking measures to eliminate delays in production, malfunctions, accidents, downtime of equipment and workers;

coordination of the work of workshop support services to ensure the operation of the main production areas;

The basis for planning the movement of objects of labor in production are calculations of production capacity 9pm0 and calendar planning standards (CPN). Calculations of PM and CIT are made, as a rule, once a year, and the list of specific CITs depends on the type of production.

Single production characterized by a large number of orders for the production of various products in units and small non-repeating batches. At the same time, in some products they predominate mechanical work, in others installation, etc.

Therefore, operational planning must group orders for launch in such a way as to ensure best combination production deadlines with uniform loading of the main workshops.

In order to meet this condition at the enterprise, before concluding contracts with the customer, they make a preliminary calculation of the production cycle of order manufacturing. Another distinctive feature of unit production planning is the inclusion in the order production cycle of all stages of production preparation and product manufacturing, i.e. development of design, technology, regulation of labor costs, design and manufacture of equipment, manufacturing, testing and finishing of products.

In unit production, operational management is carried out according to an order system, in which the planned unit is an order for a product or assembly connection.

OKP in a single production includes the following planned calculations: calculation of the production cycle of order fulfillment and construction of a volumetric calendar schedule for the execution of individual orders and a summary schedule for all orders; calculation of calendar deadlines for advances in the work of workshops; calculation of equipment and production space utilization in the planning period; monthly accounting of order fulfillment.

For serial production type It is typical to manufacture one product of different modifications or several types of products in batches of various sizes, as well as processing parts and assembly units in batches.

Under series refers to the number of products that are identical in design and technical specifications. Under in batches refers to the planned and taken into account number of identical parts or assembly units, simultaneously launched into production and processed with a one-time expenditure of preparatory and final time.

Serial production planning is based on calendar and planning standards, including: batch size of the product; frequency of launching batches; production cycle; advance the launch and release of batches of parts, assemblies and products; level of backlog and total work in progress. Using these standards, calendar schedules for the work of production teams and sections are built.

IN mass production operational planning is carried out in every detail. In this OKP system, the planning and accounting unit for the enterprise as a whole and production shops is the product, and for the remaining shops - a part, an assembly unit (assembly).

Planning in the detailed EPP system is based on the following standards:

tact (rhythm) of the production line;

standard level of reserves;

production line operating schedule.

The main planning document of OKP in mass production is workshop detailed production plan, which is essentially a schedule of the production line operating mode.

The final stage of operational planning is dispatching (regulation) of production.

Production dispatching is understood as centralized management of the work of all organs of the enterprise on the basis of a plan - schedule, as well as systematic recording and control of the current progress of production. To carry out the dispatching function, a dispatch service is created as part of the enterprise's PDO, the main task of which is to maintain the uninterrupted and rhythmic progress of production in accordance with a given plan for the launch and release of products at all stages of its production.

Planned product profitability (RPr).

Initial data:

Revenue from sales of products 2000 thousand rubles;

Cost of production - 1800;

Rental income - 100;

Operating costs for property leased - 20;

Dividends from long-term financial investments - 80;

Fines received - 35.

c) Rpr = (2000 - 1800): 1800 * 100 = 11.1%

Since profitability (Ppr) is calculated as the ratio of profit (P) to production cost (C):

Rpr = P / S * 100 (7)

And profit is found by subtracting the cost from the revenue from sales of products.

Planning cost estimates for production by elements (Sem).

Initial data:

Material costs - 800 thousand rubles, including normalized 300;

Salary with deductions for social insurance- 450, including normalized - 200;

General production expenses - 750, including depreciation - 250 and other expenses - 100;

General business expenses - 500, including depreciation - 100 and other expenses - 50;

Depreciation - 350;

Other expenses - 150.

b) Sem = 800 + 450 + 350 + 150 = 1750

Since the planned cost estimate is compiled according to the following structure:

Material costs (minus the cost of returnable waste);

Labor costs;

Depreciation of fixed assets;

Contributions for social needs;

Planning of business activity or capital productivity (YES).

Initial data:

Liabilities of the enterprise - 800,000 thousand rubles, including equity- 400,000, its net profit is 40,000;

The nominal value of the shares is 100,000;

Sales volume - 1,200,000.

a) YES = 1200000: 800000 = 1.5

Capital productivity (Ko) is calculated as the ratio of the increase in output achieved through capital investments (CI) to capital investments (K):

Task

1. We calculate the reduction in material costs in the planning period:

We calculate the amount of material costs in the cost of comparable commercial products. To do this, we multiply the cost of comparable commercial products by the share of basic materials in the cost of production and divide by 100:

900 * 60: 100 = 540 (million rubles)

We calculate the planned costs of materials. To do this, from the amount of material costs in the cost of comparable commercial products, we subtract the planned reduction in the consumption of basic materials:

540 - 540 * 3: 100 = 540 - 16.2 = 523.8 (million rubles)

2. Calculate the increase wages in the planned period:

We calculate the amount of wages in the cost of comparable commercial products by multiplying the cost of comparable commercial products by the share of wages in the cost of production:

900 * 20: 100 = 180 (million rubles)

We calculate the planned salary costs. To do this, we add the planned increase in average wages to the amount of wages in the cost of comparable commodity products:

180 + 180 * 2: 100 = 183.6 (million rubles)

3. We calculate the reduction in the amount of wages in the cost of comparable commercial products due to an increase in labor productivity by subtracting the planned increase in labor productivity from the planned wage costs:

183.6 - 183.6 * 5: 100 = 174.42 (million rubles)

4. We calculate the change in the cost of marketable products:

We calculate the amount of the planned cost of commercial products:

900 - 540 + 523.8 - 180 + 174.42 = 878.22 (million rubles)

We calculate the total change in the cost of marketable products:

900 - 878.22 = 21.78 (million rubles)

We calculate a reduction in the cost of marketable products due to an increase in labor productivity:

900 - 540 + 523.8 - 878.22 = 5.58 (million rubles)

We expect a reduction in the cost of commercial products by reducing the consumption rates of basic materials:

900 - 180 + 174.42 - 878.22 = 16.2 (million rubles)

Consequently, the planned cost of marketable products decreased by 21.78 million rubles. and amounted to 878.22 million rubles. Including:

due to an increase in labor productivity by 16.2 million rubles. (540 - 523.8 = 16.2) the cost of commercial products decreased by 5.58 million rubles;

by reducing the consumption rates of basic materials by 5.58 million rubles. (180 - 174.42 = 5.58) the cost of commercial products decreased by 16.2 million rubles.

List of sources used

1. Kobets E.A. Enterprise planning / Tutorial/ Taganrog: TRTU Publishing House, 2006. - 549 p.;

2. Enterprise planning. Short course / A.I. Ilyin, S.V. Kasko; edited by A.I. Ilyina. - 2nd ed., rev. - Minsk: New knowledge, 2008. - 237 p.;

3. Planning at an enterprise: educational method. complex for students special 1-25 01 07, 1-25 01 08/ comp. and general ed. E.P. Little fox. - Novopolotsk: PSU, 2007. - 192 p.;

4. Enterprise Economics: textbook. allowance / L.N. Nekhorosheva, N.B. Antonova, L.V. Grintsevich [and others]; edited by Doctor of Economics sciences, prof. L.N. Not good. - Minsk: BSEU, 2008. - 719 p.

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Let us plan the activities of an enterprise using the example of one of the types of products - corrugated sheets (corrugated sheets).

Corrugated sheets are produced from painted galvanized steel sheets with a profile height of 18 mm and 45 mm each, length up to 12 m. It is used as roofing and wall enclosing material. Distinctive features profiled sheet of this enterprise is high mechanical strength, operational reliability, corrosion resistance, big choice colors, modern design, quick and easy installation, convenient transportation and storage, wide selection of fasteners. Profiled sheets are produced on a modern high-tech line produced in Finland. Thanks to this, this product is competitive.

The planned activities of any enterprise begin with planning production.

To draw up a production plan, you must first determine the demand for a given type of product. Therefore, let us consider the dynamics of sales volumes of profiled sheets for last years(Table 6).

Table 6 - Dynamics of sales volumes of corrugated sheets at Krovlya LLC

Let us first determine the forecast sales volume for 2011 using the Microsoft Excel program (Figure 1).

Figure 1 - Graph of changes in sales volumes of profiled sheets from 2005 to 2011, i.e.

As can be seen from Figure 1, the demand for profiled sheets is changing in the following way: y = 354.29x+9910. Since R 2 = 0.9002, and this is close to unity, this equation adequately describes the change in demand for this type of product. Therefore, the planned sales volume in 2011 could be equal to:

y = 354.29x+9910 = 12390 t.

In a similar way, we determine the change in demand for each type of profiled sheet in 2011 (Figures 2 and 3).

Figure 2 - Graph of changes in sales volumes of profiled sheets of type B-18 from 2005 to 2011, i.e.

As a result, the demand for profiled sheets of type V-18 in 2011 will be about 5670 tons.

Figure 3 - Graph of changes in sales volumes of profiled sheets of type B-45 from 2005 to 2011, i.e.

According to the forecast, the sales volume of B-45 profiled sheets for 2011 will be 6,720 tons. Thus, an increase in demand for these products is predicted.

A technological line is used for the production of profiled sheets. To determine whether the enterprise will be able to produce products in full at specified line, it is necessary to calculate its power using formula (10):

Mp.l.=(T-Por)k v.n. /p, (10)

Where Por- planned organizational breaks in the production line;

p- flow stroke,

T- planned operating time fund (this is the calendar time fund minus the shutdown time for major repairs),

k v.n- rate of compliance with standards .

Substituting the appropriate values, we found that the line capacity will be equal to 14,100 tons. Next, we determine the production capacity utilization factor as the ratio of the planned product output to the production line capacity:

Km. = 12390/14100 = 0.88.

According to calculations, the planned capacity utilization is not much higher than the optimal utilization level (85%). As a result, we can draw up a production capacity plan (Table 7).

Table 7 - Fragment of the production capacity plan for the production of profiled sheets

Thus, the company is able to produce the planned volume of profiled sheets in 2011.

After evaluating the draft production plan for technical specifications it is also necessary to assess the possibility of implementing the plan from the point of view of providing material resources.

For the production of profiled sheets, the following main materials are used: rolled galvanized painted steel with a thickness of 0.5 mm, 0.55 mm, 0.7 mm, 0.8 mm; zinc coating (not less than 275 g/m2); paint coating: polystyrene varnish (25 microns); plastisol (150-200 microns), pural (50 microns). Before finalizing the logistics plan, it is necessary to select a rational supplier. Let's consider the choice using the example of a supplier of galvanized steel.

To select a rational supplier, the following criteria are significant: steel quality; steel price; fare; distance of the supplier from the enterprise; supplier reliability; rhythm of deliveries. These criteria are not equivalent. To assess their comparative preference, you can use the Saaty hierarchy analysis method (MAI). Using the MAI ratio scale (Table A.1), we will construct a matrix of paired comparisons (Appendix A) and calculate the priority vector of factors using the second method (we sum up the elements of each column, obtain the inverse elements of these sums and normalize them). Then we find the maximum estimate (max), the consistency index (CI) estimate, the random index (SI) and the consistency ratio (CR), which must be less than or equal to 0.1.

Having carried out the necessary calculations (Appendix A), we obtained the following results: steel quality - 0.29; steel price - 0.19; transportation costs - 0.1; distance of the supplier from the enterprise - 0.12; supplier reliability - 0.25; supply rhythm - 0.05.

So, a company can purchase steel from three suppliers; their comparative characteristics are presented in table 8.

Table 8 - Comparative characteristics galvanized steel suppliers

To quantify the quality of steel, the distance of the supplier and its reliability, we will use the Harrington scale:

- very low (very far away, very unreliable) - 1,
- low (far, unreliable) - 2,
- average quality (close, moderately reliable) - 3,
- high quality(close, reliable) - 4,
- very high quality (very close, very reliable) - 5.

Let us compare the results obtained with a dimensionless scale. We will take the range of changes in abstract units to be from 1 to 10. We will consider the largest sum of dimensionless units to be optimal.

To obtain rounded values on a dimensionless scale, we will expand the ranges of table values (Table A.2). Now, instead of the given characteristics, we will substitute dimensionless units, multiply them by the corresponding weighting coefficients, calculate the sums of these products and find the maximum (Table 9).

According to Table 9, a rational supplier is a supplier located in Tula. Rational suppliers for other materials were selected in a similar manner.

We present the logistics plan in the form of table 10.

Table 9 - Selection of galvanized steel supplier

Criteria	Weight. coefficient	Alternative
Lipetsk	Voronezh

1. Steel quality
2. Price of steel
3. Transport costs
4. Distance of the supplier from the enterprise
5. Supplier reliability
6. Rhythm of deliveries, once a month

Table 10 - Consumption of materials for the production of profiled sheets at LLC "Roof"

	Consumption rate per unit	Issue per year, t.	Material price, rub.	Consumption of materials	Costs of materials, thousand rubles.

Consumption of basic materials
Profiled sheet




Profiled sheet





Consumption of auxiliary materials
Profiled sheet

Profiled sheet


Total costs for materials, thousand rubles.

Other costs for main production, maintenance and production management costs are calculated in a similar way; wages of production workers with accrual for social needs; electricity for technological purposes; costs of maintaining and operating equipment; general production selling expenses. Based on the calculations performed, the costs of production and sales of products are determined (Table 11).

Table 11 - Costs of production and sales of products for 2011

As a result, the cost of 1 m2 of corrugated sheet will be equal to: for V-18 - 215 rubles, and for V-45 - 265 rubles.

Thus, the production plan will be as follows (Table 12).

Table 12 - Fragment of the production plan for 2011

To ensure the efficiency of the enterprise as a whole, it is necessary to properly organize the sale of finished products, where its planning plays an important role. Therefore, below we will consider this process in more detail.

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MINISTRY OF EDUCATION AND SCIENCE

RUSSIAN FEDERATION

STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

"KAZAN STATE FINANCIAL AND ECONOMIC INSTITUTE"

Department of Production Economics

Individual work

in the discipline "Intra-company planning"

The work was completed by: Art. 321 groups

Garayev D.I.

Checked by: Gilyazov M.R.

Kazan 2011

Determination of planned production of commercial products

Calculation of the plan for technical development and organization of production

Calculation of the production and sales plan

Determination of planned production of commercial products

Results report

Microsoft Excel 11.0 Results report


Target Cell (Maximum)
		Original value	Result
	Total profit K-1
Changeable cells
		Original value	Result
	Production volume, units K-1
	Production volume, units K-2
Restrictions
		Meaning
				related
				related
	Production volume, units K-1			not connected.
	Production volume, units K-2			not connected.

Sustainability report

Microsoft Excel 11.0 Sustainability Report
Worksheet: [wfp.xlsx]plan.release
Report created: 10/23/2010 21:58:27
Changeable cells
					Acceptable	Acceptable
		meaning	price	Coefficient	Increase	Decrease
	Production volume, units K-1
	Production volume, units K-2
Restrictions
				Limitation	Acceptable	Acceptable
		meaning		Right part	Increase	Decrease
	Material resources, kg Production costs
	Labor remuneration, thousand rubles/unit of food Production expenses

Calculation of the plan for technical development and organization of production

Reconstruction of the assembly shop for the K-1 product based on the introduction of a production line

Table 1

Initial data for calculating the efficiency of implementing a production line for assembling a product K-1

Indicators	Before implementation	After implementation
Annual issue K-1, pcs.
Labor intensity of one product, n/h.
Costs for maintenance and repair of equipment per annual production volume, thousand rubles.
Electricity costs for the annual production volume, thousand rubles.
The size of the semi-fixed part of overhead costs per year, thousand rubles.

The annual output of product K-1 is 5176. Let us take the semi-annual output before implementation as X. Since the value 5176 was obtained in the planning period, from the 2nd half of which the production line was introduced, it means X + 1.5X = 5176. Then in the first half of the year X = 5176/2.5 = 2070 units; in the second half of the year 1.5*2070=3105 pcs.

Initial data for determining changes in the main items of current costs

1. Change in current costs for the main elements after the implementation of measures.

1) Payroll savings:

Efzp = (Tdo-Tafter)*K-1after/2 *P*N*TS =

(105-85)*3882*1.26*1.2*50=5869.584 thousand rubles.

2) Savings in numbers:

Echisl = ((Tdo-Tafter)*K-1after/2) /(Ft*Kn)= (105-85)*3882/(1787*1.1)=39 people.

3) Additional costs for maintenance and repair of equipment:

DZoborud=(Goiter after - Goiter before)/2=(1122-674)/2=224 thousand rubles.

4) Additional costs for electricity:

DZelectr=(Zel.after-Zel.before)/2=(702-627)/2=37.5 thousand rubles.

5) Savings from a semi-fixed part of overhead costs:

Enacle=(HP/K-1before - HP/K-1after)*K-1after/2=

(854.1/5176 -854.1/7764)*3882=213.52475 thousand rubles.

6) Depreciation charges:

AO= KV/n*2=28600/(10*2)= 1430 thousand rubles.

2. Planned and conditional annual savings.

1) Final savings after implementation (planned savings):

Eplan=Efzp+Enakl-DZoborud-DZelectr-AO=5869.584+213.52475-224-37.5-1430=4392 thousand rubles.

2) Conditional annual savings:

Eusl-year=4392*2=8784 thousand rubles.

3. Payback period and return on capital expenditures.

1) Payback period:

T ok = KV/Eusl-year = 28600000/8784000 = 3.3 years.

2) Return on capital expenditures:

K=1/ T ok = 1/3.3= 0.3(30%)

Conclusions. As a result of the introduction of a production line for assembling the K-1 product, labor productivity increases and the volume of product output increases. This leads to a quarterly reduction in production costs. As a result, 39 people will be released, which will entail savings in the wage fund of 5,869,584 rubles and savings in overhead costs of 213,524 rubles. And the total savings for the year will be 8,784,000 rubles. The payback period of the project is 3.3 years, and the return coefficient is 0.3. This means that for every ruble invested, the savings will be 30 kopecks.

Conversion of the boiler room to gas heating

table 2

Initial data to justify the conversion of the boiler room to gas heating

Capital investments 1,500,000 rubles.

The service life of the equipment is 15 years.

Salary savings:

Ezp=(Shdo-Shafter)*ZPsr*M*P*N=(10-8)*7000*12*1.2*1.26=254016 rub.

Fuel economy:

Etopl = Demand.coal.*Nper*ZCoal-Demand.gas.*Nper*ZCgas= 1676*0.77*2800 - 1676*1.13*1690=3613456-3200657=412799 rub.

Depreciation deductions:

A=KV/n=1500000/15 = 100000 rub/year

Conditional annual savings:

Eusl-year=Ezp+Etopl-A=254016+412799-100000= 566815 rub.

Payback period:

Current =KV/Euchl-year=1500000/566815 = 2.646 years

Return on capital expenditure:

Kotd=1/Tok=1/2, 646 = 0.378

Conclusions: When an enterprise switches from coal heating to gas heating, the annual savings amount to 566,815 rubles. The payback period for these capital investments (1,500,000 rubles) is 2.646 years, and the return coefficient is 0.378, that is, for one ruble of capital investments there are 37.8 kopecks of savings.

Making a decision regarding acquisition or self-made components.

Out of the planned production of commercial products of the K-2 product, 6470 units are produced.

Costs for purchasing gear from a third party:

Z=Tssh*n*K-2=200*6470*2= 2588000 rub.

Costs for own production gears:

1) Labor costs:

Zot=TS*T*P*N*K-2*2=50*6*1.2*1.26*6470*2= 5869584 rub.

2) Material costs:

Zm=ZTsl*NR*K-2*2=87*0.75*6470*2=844335 rub.

3) Electricity costs

Zelectr=Zsht*K-2*2=60*6470*2= 776400 rub.

Z=Zot+Zm+Zelectr=5869584+844335+776400=7490319 rub.

Conclusions: from the calculations it is clear that purchasing a gear from a third-party manufacturing plant is more profitable than producing it yourself: (7490319-2588000=4902319). The savings are high, therefore, specialists in the economic planning department must decide to purchase gears for the K-2 product from a third party.

Calculation of the production and sales plan

Table 3

Prices for manufactured products

Volume of production of products of each type for the planning period

Table 4

Calculation of changes in the volume of work in progress (WIP) for product K-1

Year and quarter	Product output (pcs.)	Cycle duration (days)	Cost escalation factor	Volume of work in progress at the end of the period, pcs.	Change in WIP volume

IV quarter of the previous year




1st quarter of the next year
Total for the year

Volume of work in progress at the end of the period =TTtKnz/90

VP= T+ measured volume of work in progress

Table 5

Calculation of changes in unsold product balances (UNRP)

Year and quarter	Product output (pcs.)	Balance of unsold products (pcs.)	Wholesale price per unit products, thousand rubles	Change of ONRP

IV quarter of the previous year




Total for the year
IV quarter of the previous year




Total for the year

ONRP=Commodity outputremaining standard/90=T3/90

RP=Commodity output+Change ONRP

Table 6

Material consumption rates

Table 7

Standards for tool consumption and repair costs

Name of consumer workshops	Unit measurements	Consumption rate of wear-out tools per unit. products, n/h	Road repair costs. tool, n/h	Requirement of the repair shop, n/h

Mechanical *Assembly* Forging and stamping Casting Repair (total)	PC. PC. kg kg	6,2 2,9 95,8 94,6	2,7 1,8 95,8 94,6	X X 9125 X	X X X X

Table 8

Steam consumption standards for technological and heating purposes

Table 9

Production program of the main workshops

A. Production program of the mechanical and assembly shops

B. Production program of procurement shops

product name	Consumption rate for p/fabr. for 1st edition, kg	Annual gross output, t	Including by quarter

1. Forging and stamping shop



2. Foundry

Table 10

Production program and balance of distribution of tool shop services

Name of works	Tool consuming workshops	Tool consumption in standard hours per unit of production	Workshop production program	Volume of tool production for the production program
					standard hours

1. Manufacturing of high-wearing tools and sharpening	Mechanical
	Assembly
	Forging and stamping
	Casting
	Repair

2. Routine repair of expensive tools	Forging and stamping

The cost of one standard hour is 25.45 rubles

Based on the rate of tool consumption and the cost of its repair (Table 7), as well as the production program of the main workshops (Table 9), the production program and the balance of distribution of services of the tool shop were calculated. As a result, for the manufacture of high-wearing tools and sharpening for products K-1 and K-2, 31695448.3 standard hours are required, which in value terms is identical to 806649.2 thousand rubles, and for current repairs expensive tool - 9125 standard hours, that is, 232.2 thousand rubles.

planned products sales

Table 11

Production program and balance of distribution of services of the steam power shop

Plant departments consuming steam	Calculation of needs for technological purposes	Steam demand for heating buildings, t
	Steam consumption per unit prod., kg	Production workshop program	Steam requirement in tons per program

Mechanical shop
Assembly shop
Forging and stamping shop
foundry
Tool shop
Repair shop
Factory management

The cost of 1 ton of steam is 273 rubles.

Based on the norms of steam consumption for technological and heating purposes (Table 8), as well as the production program of the main shops (Table 9), the production program and balance of distribution of services of the steam power shop were calculated. As a result, the steam demand amounted to 8007.4 tons, including: for technological purposes per unit of production - 2302.4 tons, for heating buildings - 5705 tons. As a result, the total costs of services of the steam power shop in value terms amounted to 2186.0 thousand rubles.

Table 12

Production and sales plan for JSC "N-th Machine-Building Plant"

Indicators	In kind	In value terms, million rubles.
		incl. by quarter	incl. by quarter

Commercial products, total (pcs.)
including: product K-1
product K-2
Volume of products sold, total (pieces)
including: product K-1
product K-2
Gross output, total (pieces)
including: product K-1
product K-2
Gross output (standard hours)
including: product K-1
product K-2

Cost of one standard hour, rub.: 25.45.

Comparable wholesale price, rub.: K-1 - 34.5; K-2 - 28.5.

Current wholesale price, rub.: K-1 - 36; K-2 - 28.5.

Based on the fact that gross output is calculated in wholesale prices, and sold and marketed products - in current prices, indicators in value terms were found, which, in turn, amounted to:

Gross output - 364,339.4 rubles, marketable products - 370,764.7 rubles, sold products - 370,138.0 rubles.

In labor meters, marketable output amounted to 481,414.5 standard hours for product K-1 and 375,294.8 standard hours for product K-2. Since the cost of one standard hour is 25.45 rubles, then in value terms the results amounted to 12.3 and 9.5 million rubles, respectively.

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Production and sales plan. Development of an annual production plan

Planning of gross, commodity and sold products

Contents of operational production planning (OPP) and its place in the enterprise planning system

Task

List of sources used

Tutoring

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Volume of production of products of each type for the planning period

Table 4

Calculation of changes in the volume of work in progress (WIP) for product K-1

Volume of work in progress at the end of the period =T*Tt*Knz/90

VP= T+ measured volume of work in progress

Table 5

Calculation of changes in unsold product balances (UNRP)

ONRP=Commodity output*remaining standard/90=T*3/90

RP=Commodity output+Change ONRP

Table 6

Material consumption rates

Table 7

Standards for tool consumption and repair costs

Mechanical

Assembly

Forging and stamping

Casting

PC.

PC.

kg

kg

6,2

2,9

95,8

94,6

2,7

1,8

95,8

94,6

X

X

9125

X

X

X

X

X

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Volume of work in progress at the end of the period =TTtKnz/90

ONRP=Commodity outputremaining standard/90=T3/90