Questions:

1. The concept and general characteristics of the production program of the enterprise

2. Organization of enterprise planning and preparation of the production program, product life cycle

3. Types of production indicators

4. Production capacity, calculation mechanisms

1 . The concept and general characteristics of the production program of the enterprise

Enterprise Production Program (PPP) - a system of tasks for the production and sale of a certain amount of products and services in a comprehensive nomenclature, assortment, of appropriate quality and on time.

The formation of the RFP is based on the following elements:

1) market demand;

2) government contracts;

3) government orders;

4) a portfolio of orders for products of other enterprises - consumers;

5) own needs of the enterprise.

At the heart of PP planning is a system of indicators of output, which includes in-kind and value indicators.

2. Organization of planning at the enterprise and the preparation of the production program

The planning of an enterprise is preceded by the development of its development and existence strategy. The relevance of enterprise work planning is the best way to assess the chances of success, protect yourself from business that is doomed to failure, take a look at your company from the side, revealing its strengths and weaknesses. Planning is a means of forming the goals of the company and how to achieve them. An indispensable condition for effective planning is knowledge of economic laws. For example, the law of value requires that the price of a product be established on the basis of socially necessary costs for the production and sale of products. The law of accumulation is manifested in the need to use part of the profit for the expanded reproduction of capital. Without investing in assets, you should not expect to win in a competitive environment. The law of increasing labor productivity focuses on reducing labor and material costs when using innovation.

Based on the fact that the planning of the company should be subject to the laws of economic science, its essence can be formulated as follows. Planning is the central link of management, the process of developing plans, programs and projects based on the use of economic laws and best practices.

Planning the activities of an enterprise, depending on the policy adopted by the state for regulating economic processes, may be:

Centralized or decentralized. In the administrative-command model, planning is carried out from top to bottom in the form of directive planning tasks for the production of products and their delivery to consumers, which are indicated in advance by higher departments. Under the market model of the economy, the manufacturer independently seeks a buyer for his products. The result of economic activity - profit or loss - in the administrative system is subject to redistribution, and in a market economy it is reflected in the growth or loss of capital.

Planning an enterprise is a multifaceted phenomenon; it can be systematized in theory and in practice, depending on a number of factors.

The following planning classification exists:

by type - strategic and current, which is divided into technical, economic and operational production;

by time - long-term, medium-term, short-term;

on the object of planning - the plan of the enterprise, workshop, department, team, site, workplace;

by types of documents - a business plan, program, project, forecast, task, work order;

according to planning methods - balance sheet, normative, network, graphic, program-target, economic-mathematical;

on the subject of planning - a plan of sales in physical and value terms, the number of employees and remuneration; income, expenses and profits; financing investments, loans and financial costs; research and enterprise performance.

Long-term plans are developed for several years. They can be determinate, that is, set for a certain period (5-7 years), or moving. Plans are reviewed annually, indicators of the planned year are specified based on the reporting year. Subsequent planning periods also undergo changes. Moving plans more objectively reflect the orientation of the enterprise in a dynamic market situation than tough five-year ones.

The strategic plan of the enterprise is developed for 8-10 years based on the analysis, which provides for the study of the internal environment of the enterprise in terms of strengths and weaknesses, as well as the external environment in terms of opportunities and threats.

An example of the result of a SWOT analysis. Internal strengths:

sufficient financial resources; good image among buyers;

cost advantages; effective production management. Internal weaknesses: no clear strategic direction, etc.

Under the production program of the enterprise  It means the scientifically substantiated planning task in terms of volume, nomenclature, assortment and quality of products, developed on the basis of concluded agreements and approved at the enterprise by the relevant authority.

The production program consists of the following sections:

I. Scheduled task for the volume, nomenclature and assortment of products.

II. Scheduled task for the quality of products.

Sh. Plan for specialization and cooperation.

When developing a production program, the following principles must be observed:

scientific substantiation of the use of production capacities, material, labor and financial resources;

systematic updating of the nomenclature and assortment of products and improving its quality;

the coordination of the production program of the enterprise with the production programs of other enterprises that are closely related along the lines of cooperation;

the most complete and rational use of all available resources in the enterprise;

continuous increase in production and sales, if there is a demand for it.

The basis for the development of the production program are the results of marketing research, a portfolio of orders, the availability of production capacities and resources at the enterprise.

The production program is planned at all enterprises producing products for sale to consumers or performing certain types of work and services. It includes: calculations of the volume of production of goods (works, services) and their justification by production capacities, material and labor resources. The content of the production program depends on various factors. For example, depending on the sphere of production, there are distinguished products of material production (industrial, agricultural, construction, etc.) and services of the sphere of intangible production (trade, training, treatment, etc.). In each industry, groups and subgroups of products and services are distinguished. So, in the industry there are automotive, machine tool, weaving, sewing and shoe manufacturing. Services are also classified into groups and subgroups. For example, transportation services are divided into rail, sea, air, road and other transportation. Various types of goods and services are called the nomenclature of the production program. The range of products (services) characterizes the ratio of the specific gravities of certain types of products (works) in the production program.

In this way, the production program of the enterprise is a list and quantity of its products (work performed and services provided) for consumers.  When developing the production program, the main goal of the enterprise is taken into account - increasing sales with increasing product profitability and return on equity. To achieve this goal, an enterprise development strategy for several years ahead is drawn up. When developing a long-term strategy, it is necessary to take into account the stages of the life cycle of the main nomenclature of the production program of the enterprise. Each product goes through four stages of its life cycle: onset, development, maturity, aging. Revenues from sales of products and sales volume vary in phases of the life cycle.

The theory of the life cycle of a product identifies a common pattern for all products, which is expressed as a curve of the change in the volume of sales of a product over time. The dynamics of changes in sales is characterized at first by slow, then by rapid growth, then the sales volume stabilizes and finally drops.

The theory of life-cycle products has a great practical sense, the creative adherence to which allows producers to purposefully develop and implement a product policy, evaluate the behavior of their products on the market, and make full use of the full potential of marketing. But you should not thoughtlessly follow the provisions of the theory of gastrointestinal tract. It is true for a descriptive rather than a predictive model. If managers follow this theory mechanically, then at the maturity phase the product may be deprived of marketing support, and the released funds will be used to develop a replacement product. However, without proper marketing support, sales of goods will certainly decrease and there will be an urgent need to speed up the promotion of a substitute product on the market, without additional technical verification and market testing. As a result, a firm may fail.

Product life cycle curve.

Introduction

Chapter 1. The production plan of the enterprise

1.1 the production program of the enterprise

1.2 Production capacity of the enterprise

1.3 calculation of production capacity

Chapter 2. The calculation of the need for equipment

2.1 Fixed assets of the enterprise

2.2 Planning the need for equipment and spare parts

Conclusion

List of references

Introduction

The main activity of an industrial enterprise is the production of products, the performance of work, and the provision of services. From the effectiveness of this process depends on the most important indicators of the functioning of the business entity, including profit and profitability. Planning for production in market conditions is the leading task of integrated planning of socio-economic development of an enterprise. (1, p. 54)

The fundamental principle of a market economy is the maximum possible efficiency of the resources used, i.e. getting the maximum possible profit. This can be achieved if the volume of production is close to optimal.

Planning the volume of production is an essential element in the system of internal planning of the enterprise’s commercial activity.

Having calculated the volume of production, it is possible to determine the need of the enterprise for material resources, the cost of production, final profit. Correctly planning the volume of production is one of the most important tasks of the economic service of the enterprise, since the volume of production, product prices and production costs are interdependent, and obtaining the maximum financial result is possible only with a certain combination of these values. (8, p. 281)

Chapter 1. The production plan of the enterprise

1.1 the production program of the enterprise

The production plan (production program) is the main leading section of the long-term and current plan of the enterprise and is determined on the basis of sales volume, product range and product range, its quality, mass of profit, level of profitability, size of the market share of the enterprise, etc. The development of the production program is carried out on the basis of market research by a special unit of the enterprise - the marketing service. The complex of marketing activities of the company for the development of the production program usually includes:

the study of consumers of goods (services) of the company and their market behavior;

analysis of market opportunities of the company;

assessment of manufactured goods and services, their development prospects;

analysis of used forms and distribution channels;

assessment of pricing methods used by the company;

study of measures to promote goods (services) to the market;

study of competitors;

the choice of a market "niche" (the most favorable market segment).

After conducting market research, a production program is developed within the company. The production program is planned for 3-5 years, for one year, disaggregated by quarter and month, calculated in kind, conditionally in kind, labor and cost indicators. (8, p. 280)

Natural (conditionally-natural) meters (pieces, tons, meters, linear meters, etc.) characterize production volumes in physical units. Based on a unit of production, technological norms for the consumption of raw materials, energy, and working time are established, and the cost is calculated. On their basis, the need for production capacities and their use is determined. Natural meters most fully characterize the growth of labor productivity.

Labor meters (standard hours, man-hours, machine-hours) are used to assess the complexity of a unit of production (work, service) and production program. The most common indicator is the complexity - the normalized costs of working time for the manufacture of products, the implementation of services, calculated in standard hours. If the work is not subject to standardization, then the indicator of labor intensity is determined in man-hours. To measure the operation of the equipment, the indicator "machine hours" is used.

Cost meters of the production program are used simultaneously with natural and labor. They reflect the volume of products (services) in monetary units.

The production program consists of two sections: the production plan in physical (conditionally-natural) terms and the production plan in value terms.

Production plan in kindit contains indicators of the output of a certain nomenclature, assortment and quality in natural (conditionally natural) meters.

To assess the types of products that are the same in purpose, but have different consumer properties, conditionally-natural units of measurement are used. Thus, the planning of the production of different types of calorific types of fuel is carried out in tons of standard fuel, when a mass equivalent to 7000 kilocalories is taken as one ton. At enterprises manufacturing one type of product, differing in capacity, dimensions or labor intensity, natural and conditionally natural meters are also used. Thus, in turbine-building plants, production is measured in units and kilowatts of turbine power; production of steam boilers - in pieces, thousands of tons of steam per hour and square meters of heating surface.

The planning of production and sales of products in kind allows you to coordinate the production of specific types of products with market needs, production capacities enterprises, the need for resources necessary for its production.

Production Plan in value termscontains the following indicators: products sold (gross income); commercial products; gross output; pure (conditionally pure) products.

The main cost indicator of this section of the plan is sales (gross income). Realized products are those paid for by the buyer or sales organization.

Commodity (manufactured) products -products that have passed the full technological cycle of processing, adopted by the technical control department, prepared for consumption and delivered to the finished goods warehouse.

Commercial products include the cost of: finished products (accepted by the technical control department, staffed and delivered to the finished goods warehouse of the enterprise); semi-finished products, components and assembly units intended for sale on the side for cooperative deliveries; capital repairs carried out on their own, as well as products and spare parts manufactured for capital repairs, capital construction and own non-industrial enterprises of the enterprise; tools and devices for own production. Commodity products are expressed in the wholesale prices of the enterprise and 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.

Commercial products characterize the volume of finished products and are used to calculate production costs, financial results, profitability and other indicators of production efficiency.

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

A change in the balances of work in progress as part of gross output is planned with a significant increase in production in the planning period compared to the reporting period, removal of certain types of products from production, creation of a reserve when switching to the production of new products with a significant production cycle time.

At enterprises that do not have on-farm turnover and work in progress, for example, in the food industry, the composition of gross output coincides with that of commodity.

Gross output should be distinguished from gross turnover ,   which means the total cost of production of all divisions.

Net products characterize the newly created value in the enterprise. It does not include the costs of the enterprise for the purchase of raw materials, materials, fuel, energy, etc., as well as depreciation charges included in the cost of production.

The composition of net products includes expenses on labor remuneration with accruals on wages and profits of the enterprise.

Conditionally pure products, in contrast to pure products, contain depreciation.

The indicators of clean and conditionally clean products are used to analyze the dynamics and structure of the production program, planning the wage fund. (6, p. 58-60)

1.2 Production capacity of the enterprise

Production capacity is the most important tool for planning production volume. It makes it possible to determine the most rational load and shift work of the fleet of the main technological equipment, to identify the internal production reserves of equipment, production facilities and labor resources, to develop a plan of organizational and technical measures to eliminate the disconnect between shops, sections and equipment, as well as to justify the production program, needs in expanding specialization, cooperation, etc.

The concept of production capacity is often used to characterize the production potential of an enterprise or its structural unit. Production capacity is an indicator that reflects the maximum ability of an enterprise (unit, association or industry) to realize the production of marketable products in physical or value units of measurement, related to a certain period of time (shift, day, month, quarter, year). This indicator allows you to:

) a comparison of the manufacturing enterprise or its units with other similar industries;

2) the identification of reserves for increasing output by increasing the load of equipment;

) a comparison of the use of production capabilities of the enterprise in different periods of time.

That is, this indicator is important for the analysis and planning of the economic activity of the enterprise, as it allows you to answer many questions asked in this area of \u200b\u200bstudy. (4, p. 84).

1.3 calculation of production capacity

The production capacity of an industrial enterprise is a potential production output, envisaged for a certain period (day, decade, month, quarter, year) in the specified nomenclature and assortment, taking into account the most complete use of installed equipment, advanced technology, advanced production organization, modern management system and etc. (3, p. 24).

Calculation of production capacity is carried out for all production units of the enterprise, starting from the lowest production link to the highest, i.e. from the machine to the group of interchangeable equipment, further to the site, from the site to the main production workshop, from the workshop to the enterprise as a whole.

When determining production capacity, equipment downtime and underutilization of production space caused by a shortage of labor and production stocks, violations (deviations) in the organization and management of production are not taken into account.

Production capacity is a variable, it is dynamic and is applied under the influence of various production factors. Its calculation is carried out on a specific calendar date.

The practice of planning and analyzing the economic activity of an industrial enterprise distinguishes three types of production capacity: input, output and average annual. (4, p. 82).

Input powerdetermined by the available equipment installed at the beginning of the planning period. output power - this is the capacity at the end of the planning period, calculated on the basis of the input capacity, retirement and commissioning of capacities during the planning period. Production planning is based on average annual capacity (M cf.), calculated by the formula:

M cf .. \u003d + -,

where M n. d. - production capacity at the beginning of the planned period (year);

M century in. - capacity introduced during the planned;

K 1, K 2 - respectively, the number of full months of power operation;

M select - power out during the planning period.

It is necessary to distinguish between actual and design capacity. Their compliance is assessed by the degree of development.

The degree of development of design capacitycharacterized by the following indicators: development period (period); level of development of design capacity; utilization rate of commissioned capacities; the volume of production during the development period; achievement of design levels of cost, productivity and profitability.

Under period (term) developmentthe design capacity of the enterprise or its part (workshop, site, unit) is understood as the time from the date of signing the acceptance certificate for the operation of the facility until the sustainable production of the planned facility. The volume of production at facilities under development of design capacity should be determined taking into account this indicator.

The level of development is the percentage (coefficient) of development of the design capacity that has been steadily achieved on a certain date. It is calculated as the ratio of the actual output in a certain period (hour, day, month, year) to the corresponding (hourly, daily, monthly, annual) design capacity.

The volume of production during the period of capacity development is the actual production of products in a certain period (hour, day, month, year) at the fixed assets put into operation during the period of their development.

The remaining indicators for the development of project capacities (cost, labor productivity, profitability of funds, profitability of products) are defined as the ratio of their actually achieved values \u200b\u200bto the project ones.

production program equipment

The calculation of the production capacity of the enterprise should be carried out in the following sequence:

) the power of units and groups of technological equipment;

2) the capacity of production lines, sections, workshops (buildings, production);

) capacity of the enterprise as a whole.

In continuous production, the capacity of units, sections and workshops is calculated, as a rule, by the productivity of equipment, and in discrete production - by the complexity of manufacturing products.

Consider methods for calculating production capacity:

1) Production capacity of the unit (Ma)is defined as the product of the annual planned fund of work time (Ф п) and its productivity per unit time (П):

M a \u003d Ф п * П (2).

When calculating production capacity, it is important to correctly calculate the planned fund of the unit’s operating time. Distinguish between calendar, operational, or nominal, and the actual (effective) time funds.

The calendar fund of time of production equipment (F to) serves as the basis for calculating other types of fund of time in planning. It is equal to the number of calendar days in a given period (D k):

Фк \u003d Дк (3).

The regime, or nominal, fund of the operating time of the machine, unit (Ф р) depends on the number of calendar days (Д к) and the number of non-working days (Д) in a year:

Ф р \u003d Д к - Д н (4).

The effective (actual) fund of equipment operating time (Ф д) is equal to the difference between the regime fund (Ф р) and the sum of the time spent on repair, adjustment, readjustment of this equipment during the planned period:

Ф d \u003d Ф p - Д p (5).

2) Production capacity of the site, workshop (Mu), equipped with the same type of equipment, is determined by multiplying the normative annual productivity of one machine, unit (M a), taking into account the average coefficient of overfulfillment of the norm of production ( to)on the average annual fleet of this type of equipment ( p):

M y \u003d M a * to * p (6).

3) The production capacity of the site (workshop), equipped with not the same type, and a variety of equipment is determined by the capacity of the fleet of leading groups of equipment. The leading groups include equipment that performs the bulk of the complexity and complexity of the work involved in the processing of profiling products.

If parts for only one product name are manufactured on the equipment, calculations of production capacity are not difficult. If, on the same equipment, parts that are used in several types of products are processed, then the production capacity of the site (workshop) is calculated based on the complexity of the so-called typesetting set of products . It includes products in the quantitative ratio provided for in the program. In this case, for each group of equipment, a progressive rate of the complexity of processing one set is calculated. It is determined by multiplying the complexity of processing a set of product parts by its specific value in the total release, followed by summing up the product for all products. The production capacity of a group of equipment is determined by dividing the fund of the working hours of each group by the rate of labor of one set-up set. Then, in the reverse order, the power in the products is determined.

In conditions of individual and small-scale production, when parts of a large number of items are processed in the same workshop on the same equipment, the calculation of production capacity is performed according to the enlarged nomenclature. The enlargement is carried out by combining (bringing) individual parts into groups according to the similarity of the structure of their complexity. As a representative product, one that is of the greatest importance in the overall production of the workshop is highlighted. Bringing individual products of the group to the representative product is based on the ratio of their complexity using conversion factors.

4) The production capacity of the enterprise is calculated by the leading workshop. To do this, the production capacities of all workshops are determined and a capacity diagram of the enterprise is built. The leading ones are workshops, sections, units manufacturing the main products. For the production capacity of the enterprise take the power of the leading workshop, which has a minimum value of power. Accordingly, workshops with a reserve of capacities are identified, and workshops - bottlenecks.

A bottleneck is understood as a mismatch between the production capacity of individual workshops, sections, and aggregates of the capabilities of the leading equipment installed in them.

The presence of bottlenecks in the intermediate stages of the production process should not be taken into account in calculating the production capacity of the enterprise. Innovative events are planned to “narrow” the bottlenecks.

The calculation of power ends by determining the throughput of the equipment.

The capacity differs from the production capacity in the degree of tension of the norms underlying the calculation. When calculating the production capacity, the maximum possible output is determined in the best technical and organizational conditions, and when calculating the throughput, the most probable output is determined with average performance standards.

The calculation of the production capacity of the enterprise includes all equipment assigned to the main production departments, with the exception of the reserve, experimental plots and special sections for training workers; takes into account the cultural and technical level of personnel and their attitude to work, the achieved level of implementation of production standards.

The main reserves for improving the use of production capacity include: technical (updating, expansion, modernization of production), economic (motivation and stimulation of personnel, the introduction of advanced management methods), organizational (improving the organization of production, labor and management). (6, p. 72).

Chapter 2. The calculation of the need for equipment

2.1 Fixed assets of the enterprise

The increase in the efficiency of industrial production largely depends on the volume, structure, technical condition and level of use of fixed assets (fixed capital).

Fixed assets, being the material basis of production, determine the potential for increasing the volume of industrial production and the value of production capacity.

Fixed assets - a set of production, material and material values \u200b\u200bthat operate in the production process for a long period of time, while maintaining throughout the entire period the natural-material form and transferring its value to the products in parts as depreciation in the form of depreciation . According to the accounting system, fixed assets include labor with a service life of more than 12 months and a cost (at the acquisition date) in excess of 100 times the minimum monthly wage per unit. Fixed assets are divided into fixed production and fixed non-production assets.

The main production assets include those fixed assets that participate directly in the production process (machines, equipment, etc.) or create conditions for the production process (production buildings, structures, etc.). The main non-productive assets are cultural objects (clubs, canteens, etc.).

The typical composition of the basic production assets of industrial enterprises is as follows: buildings, structures, transmission devices, machinery and equipment, instruments, laboratory equipment, computer facilities, vehicles, tools and appliances, production and household equipment, other fixed assets. Distinguish between active and passive parts of fixed assets. Those funds (machinery, equipment, etc.) that are directly involved in the production process are related to the active part of fixed assets. Others (buildings, structures) that ensure the normal functioning of the production process are classified as the passive part of fixed assets.

Accounting and valuation of fixed assets are carried out in kind and in cash. The natural form of accounting for fixed assets is necessary to determine their technical condition, production capacity of the enterprise, degree of use of equipment and other purposes. A monetary (or cost) valuation of fixed assets is necessary to determine their total volume, dynamics, structure, value transferred to the finished product, as well as to calculate the economic efficiency of capital investments. (8, p. 177).

2.2 Planning the need for equipment and spare parts

Distinctive features of determining the need for equipment follows from the difference in its participation in the production process compared to materials. The equipment transfers its value to the finished product in parts and practically does not change its physicochemical properties, and the materials after their consumption lose their usable value, passing into the newly created product, and completely transfer their value to it.

The choice of planning methods for needs depends on the purpose of the equipment. The main areas of equipment use are:

) staffing of production facilities under construction;

2) replacement of physically and morally obsolete equipment;

) replenishment of the fleet of cars of existing enterprises.

The need for equipment for the construction and reconstruction of enterprises is determined on the basis of technical construction and reconstruction projects, which indicate the necessary types and quantities of equipment. When developing projects, the number of machines depends on the capacity of enterprises under construction, the productivity of one machine, the degree of extensive and intensive use of equipment, and other factors.

The need for new equipment to replace worn and obsolete is based on the calculation of economic efficiency of the feasibility of introducing new equipment in exchange for its modernization and overhaul. The decision on such a replacement is made by the management of the enterprise on the basis of the conclusion of a competent commission of specialists. This takes into account the possibility of acquiring new equipment to replace decommissioned equipment. If the financial condition does not allow the company to purchase new equipment, then it is forced to repair physically worn equipment.

The need for additional equipment to increase the production capacity of the enterprise is determined on the basis of calculating the required amount of equipment to fulfill production plans according to the following formula:

N \u003d ,

where is the rate of time to execute a unit ivolume of work; i=1,2,3,…, n  - types of jobs;

N i  - the amount of work in the planning period;

F d  - the actual fund of the operating time of the equipment, h;

k  - coefficient of performance standards.

If the calculated need for equipment is greater than its availability, then the enterprise acquires the missing quantity, i.e. the magnitude of the need for acquisition is defined as the difference between the need and the availability of equipment at the enterprise. However, one must take into account the possibility of rational use of existing machines, transfer of equipment from "wide" sections, etc.

The need for spare parts to ensure the operation of the equipment is established on the basis of progressive norms of their consumption and the number of working machines.

Depending on the specific features of the operation of the machines, consumption rates can be set as average for 100 machines or on the basis of data on the wear periods of each machine part.

According to the norms of consumption of spare parts, the need for them is determined by the formula:

,

where N s  - the need for a specific spare part for the planning period, pcs;

N s  - the consumption rate of spare parts for one machine for the planning period during single-shift operation, pcs .;

m  - the number of spare parts of this item included in one machine; c- shift of the machine;

n  - the average annual inventory of equipment, units .;

k  s  - coefficient taking into account the possibility of restoring spare parts and reusing them (for repeated use, for example, it will be 2, for three times - 3, etc.).

If the consumption rate is set for 100 or 1000 cars, 100 or 1000 are put in the denominator of the formula. (5, p.182-184).

Conclusion

Production Planning -the main plan of the enterprise, which sets the tasks for the production of certain types of products in physical and value terms, provides for further improvement in quality.

To determine the volume of production in value terms, indicators of sold, commodity and gross output are used. The main objective of the production plan is to prove to potential partners and investors that the company will be able to produce the required amount of goods in the right time and with the right quality. (7, p. 29).

The production capacity of an enterprise is an indicator that reflects the maximum ability of an enterprise to produce products, in physical or value units, referred to a specific time period (shift, day, month, quarter, year). The magnitude of the capacity depends on many factors: the amount of installed equipment, the technical norm of productivity of the leading equipment, the possible fund for the operating time of the equipment and the use of production facilities throughout the year, the range, range and quality of manufactured products, standards for the duration of the production cycle and the complexity of manufacturing products (services performed) etc.

The production capacity of an enterprise is determined by the capacity of leading production workshops, sections or units, i.e. by the power of leading industries. The economic feasibility of production capacity is the most important tool for planning industrial production. (2, p. 163).

List of references

1. Altukhova M.V. Development of an annual production plan // Handbook of an economist No. 4, 2012.

2. Volkov OI, Sklyarenko V.K. Business Economics: Lecture Course. - M .: INFRA-M, 2005 .-- 280 p. - (Higher education).

Zhideleva V.V., Kapteyn Yu.N. Business Economics: Textbook. allowance. - 2nd ed., Revised. and add. - M .: INFRA-M, 2010 .-- 133 p. - (Higher education).

Zaitsev H. JI. Economics, organization and enterprise management: Textbook. allowance. - 2nd ed., Ext. - M .: INFRA-M, 2008 .-- 455 p. - (Higher education).

Ilyin A.I., Tit L.M. Enterprise Planning: A Training Manual. In 2 hours, part 2. tactical planning / Edited by A.I. Ilyina. - Мn .: LLC "New knowledge", 2000. - 416 p.

Ilyin, A.I. Enterprise economy. Short course / A.I. Ilyin. - Minsk: New knowledge, 2007. - 236 p.

Odintsova L.A. Enterprise Planning: A Textbook for Higher Education Students. Institutions / L.A. Odintsova. - M.: Publishing Center "Academy", 2007. - 272 p.

Sklyarenko V.K., Prudnikov V.M. Business Economics: Textbook. - M .: INFRA-M, 2006 .-- 528 p. - (Higher education).

TOPIC: OPTIMAL PRODUCT THEORY. PRODUCTION PROGRAM AND PRODUCTION CAPACITY OF THE ORGANIZATION (ENTERPRISES)

Question 2. Conditions for an optimal production program

Question 3. The production capacity of the enterprise and its types

Question 4. The methodology for calculating production capacity and indicators of its use

Question 1. The production program and its indicators

The main goal of enterprises is realized in the process of implementing the production program.

The production program (plan for the production and sale of products) is a comprehensive task for the production and sale of products of a certain assortment and quality in physical and cost terms, 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 in a timely manner and at the lowest cost. The preparation of the production program should be based on the real need for specific products, the volume of production calculated on the basis of concluded contracts for the supply of products and market research, according to the nomenclature and assortment, should serve as the starting point for further calculations on the production program and other sections of the enterprise plan. After that, the production program is developed in the following sequence:

1. The nomenclature and assortment of products, the volume of deliveries in physical terms according to the concluded agreements are determined.

2. On the basis of the supply volume, the volume of production of each product in physical terms is determined.

3. The volume of production for certain types of products is justified by the calculations of production capacities.

4. Based on the natural volumes of production and supply, cost indicators are calculated: commodity, realized; gross and net products.

5. A schedule is made for the shipment of products in accordance with the terms of the contracts.

6. The production program is distributed among the main divisions of the enterprise.

The plan for the production and sale of products is compiled in kind and in value terms.

Since the company is interested in receiving products of a certain kind, type, size and proper quality from enterprises, the planning of production volumes begins with the determination of the product range and its volumes in physical terms.

Product range  - this is a list of product names for which production tasks will be set in the future. Enterprises, as a rule, develop a production program for an expanded assortment. Range  - a variety of these products by species, varieties, types in the context of the nomenclature.

The exact establishment of the names and sizes of the output of each particular product is also necessary for the enterprise itself, since without this it is impossible to design a technological process, determine production capacity, establish labor intensity standards, etc.

Tasks in kind are set in various units. For example, steelmaking and mining - in tons; release of machines - in pieces, logging - in m 3. Sometimes double natural indicators are also used. So, the production of steel pipes for each type of assortment is estimated both in tons and in running meters. Double units of measure are also used to characterize the output of certain types of equipment. For example, the output of mainline electric locomotives is counted in units and in thousands of horsepower, excavators - in units and in m 3 of bucket capacity. In this case, double units of measurement reflect not only the quantity of output, but also the power of this type of means of labor.

In some cases, manufactured products with the same purpose may differ in individual technical characteristics: size, useful substance content, activity. In these cases, conventionally used units of measurement are used to assess the volume of production. So, the production of asbestos-cement sheets (slate) is evaluated in conventional tiles having a size of 40 * 40 cm. Similarly, issues are solved in determining the volume of production of mineral fertilizers. For example, the tonnage of produced nitrogen fertilizers is set based on the content of nutrients, and aluminum sulfate with a nitrogen content of 20.5% is taken as the basis for the conversion.

In some cases, the volume of production is determined in units of labor (standard hours).

Finally, if it is impossible to characterize the volume of production in natural and conditionally-natural units of measurement due to its special properties, then an estimate of the volume of production in monetary terms is applied.

In general, the choice of units of measurement depends on the nature of the product, the volume of its production and the nature of consumption.

The correct determination of the units of measurement in which the plan of production in kind is established is a very difficult and important task. On the one hand, the chosen unit of measure should characterize the mass of use value entering the economy, and on the other hand, it should stimulate the production of products really needed by society.

On the basis of production plans in physical terms, the volumes of production are determined in value terms by the indicators of commodity, gross, sold products. Commodity production is the main indicator of the program and serves as the basis for calculating gross, realized and net products.

Commodity production  represents the value of products and services intended for vacation outside the main activities of the enterprise in the planning period. The volume of marketable products includes:

The cost of finished goods produced in a given period (delivered to the warehouse) and intended for sale to the outside (other organizations and enterprises);

The cost of works and services of an industrial nature by orders from the outside;

The cost of semi-finished products of our own production and products of auxiliary workshops for external sales; the cost of semi-finished products and products for delivery to their capital construction and non-industrial enterprises of their enterprise;

The cost of non-standard equipment, general-purpose devices of their production, credited to the fixed assets of the enterprise or sold to the side;

The cost of work and services for non-industrial enterprises and organizations of their enterprise, including work on overhaul and modernization of equipment and vehicles of their enterprise.

The volume of marketable products is planned in current and comparable prices. Commodity products in comparable prices characterize the pace, proportion and structure of the volume of production, and in current prices it is used for planning and analysis of production costs.

Sold products  - this is a product manufactured, shipped and paid for by a consumer, sales or trading organization (intermediary).

The volume of sales according to plan is calculated by the formula

RP \u003d TP + O N - O K,

where RP is the volume of sales according to plan, rubles;

TP - the volume of marketable products according to the plan, rubles .;

About N - the remains of unsold products at the beginning of the planning period, rubles .;

About K - the remains of unsold products on the horses of the planning period, rubles.

The composition of the surplus of unsold products at the beginning of the year includes: finished products in stock, including shipped goods, documents for which were not transferred to the bank; goods shipped that were not paid by the buyer on time or on which payment did not occur; goods in custody of the buyer.

The volume of products sold is calculated in current prices and is used to determine its total cost and profit from sales.

At first glance, it seems that there is no significant difference between commodity and sold products, because they are identical in composition. This is actually not the case. Commercial products are products and products manufactured in accordance with standards or specifications, adopted by the technical control department, provided with relevant documents certifying their quality, and delivered to the finished goods warehouse of the manufacturer. To include this product in the sales volume, it is necessary to ship it to the customer, who must transfer the fee for it to the manufacturer’s account. Consequently, commodity is called products prepared for transfer into economic circulation, and sold - products that are already in economic circulation.

Unlike commercial products, the indicator of the volume of sales sold more fully characterizes the degree of participation of industries and enterprises in the process of expanded production. The fact of implementation indicates that the company really needs these products to satisfy its needs. Moreover, it is very important that the implementation of the plan for the sale of products is accompanied by the fulfillment of tasks for its release in kind.

Gross output  - this is the cost of all products, regardless of their degree of readiness, i.e. the cost of the total result of the production activity of the enterprise for a certain period.

Gross output differs from commodity output by the amount of change in work in progress balances at the beginning and end of the planning period. This is the only estimated indicator of the enterprise’s activity, the volume of which includes not only finished products, but also work in progress and changes in the balance of semi-finished products.

The production program reflects the main directions and tasks of the development of the enterprise in the planning period, industrial and economic relations with other enterprises, the profile and degree of specialization and combination of production.

Production programcalled the planned volume of production in a given nomenclature and assortment.

The basis for the development of the production program is the planned sales volume. Planned sales   allows you to determine the volume of production in physical and monetary terms, calculate the necessary requirements for materials, equipment, determine the required labor resources, outline measures to improve product quality, etc. In this way, determination of the volume of production   - This is the basis and initial stage of company management.

The system of indicators for measuring the volume of production should characterize this volume from a quantitative and qualitative side. It consists of natural, semi-natural, labor and cost indicators.

Products in natural form are characterized primarily in kind   (physical) units of measure   (pieces, tons, square meters, number of customers, etc.). If several varieties of a product are produced that have a commonality of basic consumer properties, then in order to simplify accounting and technical and economic calculations, you can use conditional units (conditional cans of canned food, the mass of fertilizers of one tin in terms of the content of the main nutrient, etc.). This makes it possible to express the entire volume of production in a single dimension, natural-material form.

Labor indicators   reflect the volume of production in time indicators - standard, machine hours, machine shifts, people, workdays, etc.

Cost indicators   Express the volume of production in monetary units, and depending on how much of the volume of production in kind is examined, gross, salable, sold and net products are allocated.

Gross output  - this is the monetary expression of the total result of the production and economic activity of the company for a certain period, including commercial products (TP), work in progress (NP) and work and services performed for yourself (SP):

VP \u003d TP + NP + SP.

The gross output indicator is used to calculate cost estimates for economic elements.

At small enterprises, the volume of products made for themselves is small. However, in medium and large enterprises, significant amounts are spent on its production. Therefore, for the purposes of accounting, planning and statistics, when calculating gross output, it is customary to allocate gross and internal production turnover.

Gross turnover   - this is the total cost of the products of this enterprise. This indicator is defined as the sum of the gross turnover of all production units of the enterprise and includes all manufactured finished products, semi-finished products, regardless of whether they are intended for external sales, for processing or other use within the company, as well as changes in the balances of work in progress in all divisions .

In-house , or factory, turnover - this is the total cost consumed in a given period within the enterprise semi-finished products and services. These are products made for yourself. In the total volume of products manufactured by the enterprise, a significant part of it can be processed (consumed) in other units in the same period. The same picture can be observed with respect to services produced by one unit for another. The internal production turnover includes: the cost of semi-finished products and products of their own development spent on the production of marketable products (for example, the cost of parts of their manufacture that are included in the assembled product); cost of products of auxiliary workshops (electricity, steam, compressed air, etc.); the cost of products of their own production spent on the current repair and maintenance of buildings, structures, vehicles (for example, spare parts for technological, transport and other equipment manufactured at the enterprise), etc.

Commodity production  - this is the monetary expression of products having the form of goods, including finished products in stock and products shipped. The cost of marketable products is calculated at actual prices. Shipped products - is the monetary expression of products shipped to consumers, regardless of whether it is paid or not.

Sold products  - this is the monetary expression of the sold products or revenue from sales. In countries with developed market economies, a large number of goods are sold on credit, i.e. with installments or deferred payment. Therefore, the volume of sales includes both products for which the money was received, and receivables. This is the most important cost indicator of the result of an enterprise, since profit is calculated on its basis. The planning of this indicator is based on marketing research carried out in the framework of the product policy of the enterprise, which precede the development of a plan for the production and sale of products.

In addition, for the purposes of accounting and planning, indicators of conditionally clean and clean products are used.

Conditionally clean products  calculated by subtracting from the cost of marketable or sold products (TP) material costs (MH) (for example, fuel, energy).

Net products (PE)  - this is the cost of conditionally net production excluding depreciation deductions (A):

PE \u003d TP - MZ - A.

All cost indicators are interconnected (Fig. 2.1).

Realized products in a number of cost indicators occupy a special place. The fact is that the size of revenue from sales is used to calculate financial indicators, including value added.   Value added is calculated as conditionally net production, but instead of marketable products, the cost of sales is taken. Value added tax is charged.

The quantitative expression of such relationships is determined through indicators-coefficients:

the ratio of gross output and gross turnover   - shows how many rubles of gross output per 1 rub. gross turnover;

Fig. 2.1.

• intra-production cooperation   Is the coefficient inverse to the first;
• marketability   - characterizes the cost of marketable products per 1 RUB. gross output;
• shipment   - determines the ratio of the cost of shipped and commercial products;
• implementation of   - reflects the ratio of the cost of sold and shipped products. The more products sold are closer to shipped, the more efficiently the corresponding departments (services) of the enterprise work.

The entire set of previously described indicators is the source data for planning the activities of the enterprise in all areas. Obviously, without determining the quantity and quality of products that can be sold, it is impossible to determine the required number of workers, their profession, specialties and qualifications, the required number, nomenclature and assortment of raw materials and materials consumed, etc. In addition, the creation of a system of indicators of the volume of production for goals of internal planning - a very important and difficult task of management as a targeted impact on people.

The manager, exerting a targeted effect on subordinates, gives them tasks in the form of indicators of the volume of production. And employees will strive to achieve the set indicators. Since an indicator is just a reflection of the state of something, the system of indicators of volume should provide a change in state, not reflection. Failure to understand this difference can lead to sad consequences. Thus, the book of the German economist Horst Siebert gives an example of such an incorrect assignment of indicators, which was called the "cobra effect". During the years of British colonialism, the Indian government fought fast-breeding cobras. A reward was announced for every snake killed. The calculation was on the go that all snakes quickly catch. In fact, this led to the fact that poor Indian peasants, instead of catching cobras, began to breed them in their homes. An incorrectly designed scorecard often leads to a completely different state of affairs that managers assume.

When planning a production program, objective difficulties arise when coordinating production volume and sales volumes. The following options are possible.

The volume of demand has not changed for a long time.   In this case, the production capacity, as well as the volume of output, must be adapted to sales. Only an insurance stock of finished products is needed in case of an unforeseen stoppage of production.

Sales are subject to seasonal fluctuations.   Two cases are possible here:

• 1) production facilities are adapted to the maximum demand. This means that seasonal fluctuations in demand are accompanied by changes in the number of employees. With high equipment costs, the cost of storing finished products is minimal;
• 2) production is carried out with some optimal number of employees. This allows to create stocks of finished products sufficient to meet peak demand during the period of maximum seasonal decline in demand. But with significant inventories, inventory costs increase.

The company is interested in an interim solution in which the total costs for one seasonal cycle are minimal.

At a manufacturing plant, seasonal fluctuations in demand can be offset by regulation of employment, stocks or diversification. Diversification of products is used as a means of equalizing seasonal fluctuations, for example, electric heaters are produced in the winter season, and air conditioners in the summer season.

For enterprises in the service sector, maintenance of capacities at an average level during a seasonal decline is very difficult or impossible. For example, urban public transport or public catering enterprises are forced to orient their capacities to peak loads.

If an enterprise produces several types of products, then planning the volume of production is a particularly difficult problem. When planning the production program of small-batch, serial and large-scale production, it is relevant to calculate the optimal batch size. The optimal lot can be calculated in various ways, the essence of which is to minimize production costs.

Of course, among all indicators of the volume of production, the main thing is the volume of sales. The sales volume of products as a result of the company’s activities both in kind and in value terms mainly depends on two parameters - product quality and its price. Or, strictly speaking, the quantity of goods sold is a function of two arguments - quality and price.

At the beginning of production activity, any enterprise faces the task of determining the volume of production that will bring him maximum profit, high profitability and maximum sales. To solve this problem, the enterprise, first of all, develops a production program.

Production program - a calendar plan for the use of productive forces with the aim of implementing the production of goods and services in the assortment and volumes demanded by commodity demand and the needs of corporate cooperation, using the established technology that uniquely sets resource requirements. The production program of the enterprise is a list of products, works and services for orders and contracts of consumers.

The purpose of calculating the production program is to maximize the satisfaction of the ranked demand by choosing from alternative production options, technologies with resource constraints, taking into account transition plans beyond the planning horizon and existing obligations.

The production program determines the necessary volume of production in the planning period, corresponding in terms of nomenclature, assortment and quality to the requirements of the sales plan and the needs of the market. It determines the tasks for commissioning new production capacities, the need for material and raw material resources, the number of personnel, and transport. That is, the main task in drawing up the production program is to confirm by calculations that the enterprise is able to produce the necessary quantity of goods of the required quality in the right time.

No less important tasks of the development and implementation of the production program are the following:

· The formation of a portfolio of orders, optimal in terms of volume and structure of work;

· Balance of necessary resources, capacities and executors with the planned program (task of equalizing capacities);

· Distribution of work by performers in accordance with the production program;

· Determination of the optimal sequence of production of facilities or technological routes for the movement of brigades and construction machines, taking into account their continuous and uniform load (the task of optimizing the use of resources);

· Uniform distribution of material and technical resources;

· Calculation of technical and economic indicators based on the calendar schedule of work and resources in the corresponding planned time periods.

The development and implementation of the production program is the answer to key questions of production management, such as:

a) what types of products and in what quantities to produce;

b) at what time should the products be ready for shipment to the buyer;

c) what quality should be the product in the planning period;

d) how many products the company can produce additionally in case of urgent orders, what type and quality;

e) what is the lower limit of the volume of output at which it is necessary to switch to the mode of its conservation or stop for modernization;

e) what should be the amount of resources consumed for the production of products and the possibilities for their satisfaction.

The production program is the result of the coordination of the following objectives of the enterprise:

· Maximum profit;

· Accounting for real financial and other resource opportunities;

· Possible full satisfaction of the needs of the market;

· Maximum reduction in production costs, including and the maximum possible load of equipment.

Therefore, when developing a specific production program, it is necessary to take into account the timing and volume of supply of products to the market and the maximum uniform loading of production capacities. Accordingly, on the basis of the production program, other sections of the complex plan of the enterprise should be formed (or adjusted).

Thus, 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 in a timely manner and at the lowest cost. The preparation of the production program should be based on the real need for specific products, the volume of production calculated on the basis of concluded contracts for the supply of products and market research, according to the nomenclature and assortment, should serve as the starting point for further calculations on the production program and other sections of the enterprise plan.

1.2 Types and contents of the production program

Enterprises form their production program independently on the basis of consumer demand identified in the process of studying the market, a portfolio of orders (contracts) for products and services, government orders and their own needs.

The main classifier of production programs is the planning horizon, within which the plan is built. According to the planning horizon, production programs are divided into strategic, tactical and operational:

1) The strategic program determines the production plan for a long period from 1 year to 5 years and is the basis for obtaining a promising picture of the development of the enterprise and making strategic decisions;

2) Tactical production programs that determine the plans of the enterprise in the medium term from 1 month to 1 year;

3) Operational production programs with a planning horizon of 1 day to 1 month are used to manage current production processes, as well as to streamline and ensure them. Operational production programs with a small planning horizon are also called shift daily.

In addition, depending on such factors as the form of ownership and the level of management, the size and structure of the enterprise, the place of occurrence and implementation of the planned strategy, three main schemes for planning the production program can be applied:

a) Planning from bottom to top - means that the production program is drawn up at the lower level of management, in the departments and shops of the enterprise;

b) When planning from top to bottom, programs are developed at the level of the organization as a whole and serve as the basis for operational planning for business units;

c) Interactive planning involves close interaction between the top management of the company, the planning department and all operational units and functional services.

The production program is developed as a whole for the enterprise and for the main workshops, disaggregated by month, quarter, and, if necessary, is determined by the content of contracts with customers with the establishment of specific deadlines.

The production program includes the following main sections:

· Plan for the production of the enterprise;

· A plan of production for export;

· A plan to improve product quality;

· Product sales plan.

1) The plan for the production of the enterprise. distinguish two types of production plan: in kind and in value terms. The plan of production of products (services) in physical terms establishes the volume of output of products of appropriate quality according to the nomenclature and assortment.

The product range is an enlarged list of types of products manufactured by the enterprise, combined into assortment groups, as well as individual units for which production tasks will be set in the future. Assortment - characterizes in detail the variety of manufactured products by type, variety, type in the context of the nomenclature. Product quality is a set of objectively inherent properties and characteristics of products, the level of which is formed when creating products in order to meet the needs of consumers.

To measure production volumes in physical terms, indicators such as pieces, tons, square, linear and cubic meters are used.

The plan of production of products (services) in value terms is generalizing in nature and is universal when interconnecting all departments of the enterprise. In monetary terms, the following indicators are calculated:

a) finished products - these are products and semi-finished products of our own production, accepted by the customer or at the organization’s warehouse, which are a product with complete processing (packaging) that meets current standards or approved specifications;

b) commercial products - the value of finished products and services of an industrial nature produced during a certain calendar period and intended for external sale. Commercial products include:

· The volume of output of finished products, completed and delivered to the warehouse;

· Semi-finished products for sale to the side;

· Products and spare parts for their own overhaul;

· Services of auxiliary workshops on the side and own needs;

· Instruments of own production, which are part of the fixed assets of the enterprise;

c) gross output - the valuation of all types of products produced by the enterprise, and in addition to the elements included in the composition of marketable products, includes the change in the balances of work in progress for the corresponding period, the cost of raw materials and materials of the customer and some other elements;

d) net production - the newly created value as a result of the economic activity of the enterprise for a certain period. It is determined by subtracting material costs and the amount of depreciation from the gross output;

e) the products sold are the value of the products released to the side and paid (due) for the corresponding period.

2) The plan of production for export. If the company has foreign customers, in this regard, management should provide indicators of the volume of production of the enterprise that meets the requirements of its export deliveries under specific agreements and contracts.

3) A plan to improve product quality.In terms of improving product quality, indicators of updating the assortment and consumer properties of products should be reflected, due to the requirements of international and domestic quality standards, innovations and the dynamics of production development. The quality of the enterprise’s products according to its technical and economic indicators should meet accepted standards at all stages of design and manufacture of products.

4) Plan for the sale (marketing) of products. This plan reflects the dynamics of product sales to specific customers identified in the process of marketing research.

Selling products - this is shipped to the customer, accepted and paid for products of the enterprise, the funds for which were received in the current account of the supplier. The volume of products sold in the plan is defined as the value of those destined for delivery and payable in the planning period: finished products, semi-finished products of own production, industrial works intended for external sale, as well as products and works for their capital construction and non-industrial enterprises located on balance sheet of the enterprise.

When calculating the sales of products, it is necessary to take into account the balances of unsold products and their change at the beginning and end of the planning period.

5) The work plan - this is hours, minutes of working time - is used in internal production planning to assess the complexity of the unit of production and the production program. The most common indicator is the complexity, or the normalized cost of working time for the manufacture of products, the implementation of services, calculated in standard hours. If work for various reasons is not subject to standardization, the indicator of labor intensity is determined in man-hours. In addition, an indicator such as a machine-tool clock is used to measure equipment performance.

Thus, the first chapter examined the concept of a production program, its goals, purpose, types and content. The production program is a calendar plan for the use of productive forces in order to produce products and services in the assortment and volumes that are in demand by the commodity demand and the needs of corporate cooperation, using the established technology that uniquely sets resource requirements. The purpose of the development of the production program is to determine and calculate the required volume of production in the planning period, corresponding in terms of nomenclature, assortment and quality to the requirements of the sales plan and the needs of the market. The main types of production programs are usually identified operational, tactical and strategic production programs, as well as the planning method - from top to bottom, bottom to top and interactive production programs. And the main sections of the production program are a plan for the production of the enterprise’s products, a plan for exporting products, a plan for improving the quality of products and a plan for selling products.

2 . General characteristics of the development and implementation of the production program