Production organization plan by years of project implementation. Classification of production plans

6. Drawing up a production plan

You need to start the production plan with a brief explanation of where the goods will be manufactured - at an existing or newly created enterprise. Then you can emphasize the advantageous location of the enterprise (if this fact takes place) in relation to sales markets, suppliers, labor, services, etc.

The next step in writing this section might be to describe the manufacturing process. To do this, the type of production (single, serial, mass), the method of its organization, the structure of the production cycle are indicated, a process flow diagram can be given that clearly shows where and where all types of raw materials and components will come from, in which workshops and how they will be processed into products. The production plan evaluates the existing technology in the following areas: technology compliance with modern requirements, the level of automation of the production process, ensuring process flexibility, the possibility of a rapid increase or decrease in output.

This section notes the main directions for improving the development of technology, provided for by the business plan.

If in the future period changes production technology product, the business plan notes how the proposed changes in technology will affect the quality of products, the level of production costs, and the price of the product.

If the production process provides for the performance of part of the operations by subcontractors, this is also specifically noted in the business plan. The expediency of choosing specific partners is substantiated from the point of view of minimizing the costs of production, transportation, incoming control of units and semi-finished products supplied by the subcontractor. When choosing partners, their reliability, production, financial, personnel capabilities, and prestige are evaluated.

Particularly in the business plan, the product quality management system operating at the enterprise is considered. It is reported at what stages and by what methods it will be carried out quality control what standards will be followed by product manufacturers.

The production plan may also include information about environmental protection system, indicate the measures taken for waste disposal and the corresponding costs.

Manufacturing program(forecast of production and sales volumes), given in the business plan, is compiled on the basis of the results of marketing research of the sales market with their subsequent comparison with the production capabilities of the enterprise.

The production program determines the required volume of production in the planned period, corresponding in terms of nomenclature, assortment and quality to the requirements of the sales plan. It determines the tasks for the commissioning of new production capacities, the need for material and raw materials, the number of personnel, and transport.

Enterprises form a production program based on the state order, consumer orders identified in the process of studying the consumer demand market.

The main indicators of the production program are:

1) a nomenclature containing the name of the product, indicating the quantity, quality and deadlines for delivery;

2) commercial products;

3) work in progress;

4) gross output.

The production activity of the enterprise, in turn, is characterized by a system of indicators:

1) demand for products;

2) production capacity;

3) the volume of production;

4) costs and prices;

5) the need for resources and investments;

6) total and net income of the enterprise;

7) dividends on shares, etc.

The plan for the production and sale of products contains, as a rule, a system of natural and cost indicators.

The advantages of natural indicators are visibility, objectivity in assessing the satisfaction of needs in a particular type of product, the contribution of each enterprise to solving this problem, the degree of use of capacities and production resources.

The disadvantage is that it is difficult to determine the total volume of production and sales at enterprises with a diversified product range.

The main cost indicators of output at the enterprise include gross turnover, intra-factory turnover, marketable products, gross output, volume of products sold, standard cost of processing (NSO), net and conditionally net products.

In different periods of the development of the country's economy, preference was given to one or the other cost indicators characterizing the volume of output.

Gross turnover enterprises represents the total cost of production of all the main, auxiliary, service shops. Products are included in the gross turnover regardless of whether they are intended for sale abroad or for further industrial processing at the same enterprise. Thus, this indicator allows for repeated counting of products within the enterprise. The calculation of gross turnover acquires a certain economic significance when analyzing the work of an enterprise, substantiating planned indicators, when the production structure of an enterprise changes (new workshops are introduced, existing ones are expanded), when the structure of production changes due to a change (increase, decrease) in the volume of cooperative deliveries to the enterprise.

Internal turnover- the sum of the cost of products of own production, consumed within the enterprise for production needs. Production consumption within the enterprise includes the processing of semi-finished products of its production for the production of finished products, the consumption of electricity, compressed air, steam of its production, the use of parts, products of its production for the current repair of buildings, structures, equipment.

Commodity, gross, sold products is determined according to the factory method, i.e., the cost of that part of the products that is used within the enterprise for its own industrial and production needs is excluded from the cost of finished products and semi-finished products planned for production. The disadvantage of this method is that the value of commodity, gross, sold products may change as a result of changes in the organizational structure of enterprises. Thus, the combination of two or more enterprises into one (when combining production) leads to a decrease, and the division of enterprises (when specialization of production) leads to an increase in the value of these indicators. The value of commodity, gross, sold products does not depend on whether the enterprise itself extracts, produces raw materials, semi-finished products for the production of finished products or receives them from outside.

Marketable products enterprise is the products produced in the reporting period and sold or intended for sale. The composition of commercial products (T pr) includes finished products (G from); semi-finished products intended for distribution to third-party consumers (Pf); works of an industrial nature, carried out on orders from outside (R pr); all types of repair work carried out on orders from outside (R slave); products of auxiliary workshops, made for sale to the side or for their own use (B). Thus, the volume of marketable products can be determined by the formula:

T pr = G out + P f + R pr + R slave + V c

where A i- products of the i-th type;

C i - price of a unit of production of the i-th type;

Q y - the cost of services rendered.

The volume of marketable products is determined in the current (current) prices of the enterprise and is the basis for calculating taxes (VAT, excises, etc.). Marketable products are always determined excluding VAT and other special taxes.

Gross all products manufactured by the enterprise for the reporting period are called, regardless of the degree of their readiness and purpose for use. The volume of gross output (V pr) can be determined by the formula:

In pr = T pr + (H to – N n),

where H to - balance of work in progress at the end of the year, rub.;

N n - the same at the beginning of the year.

Remains of work in progress are determined according to accounting or inventory data. The normal value of work in progress at the end of the planning period must correspond to the production conditions of the subsequent period.

Realized products - these are finished products intended for sale, handed over to the warehouse of finished products and documented before 24:00 on the last day of the month or until 08:00 on the morning of the 1st day of the month following the reporting period.

The volume of products sold in the planning period (Q rp) can be established by the formula:

Q pr = He + T pr – OK,

where He, OK- the balance of finished products in the warehouse at the beginning and end of the period under review (year, month, etc.);

T pr- commercial production according to the plan.

In a market economy, special importance should be attached to the indicator "volume of products sold" under supply contracts, which determines the efficiency, expediency of the economic activity of the enterprise.

Sold products- this is a finished product shipped to the buyer, for which funds are transferred to the supplier's settlement account. Measured in current prices.

In accordance with the Regulation on Accounting and Reporting in the Russian Federation, revenue from the sale of products can be determined in two ways.

1. As it is paid, funds are received in accounts at bank institutions, and when paying in cash - upon receipt of funds at the cash desk.

2. Upon shipment of goods and presentation of payment documents to the buyer (customer).

Each enterprise, when developing a reporting policy for the planning period, takes one of two options for accounting for revenue from product sales, based on business conditions and concluded contracts. The first option for recognizing sales revenue is currently the most common in the Russian economy. However, it reduces the reliability when calculating the production result: expenses (materials, salaries, etc.) are accrued in one reporting period, and the proceeds for shipped products very often come in another, which is explained by a general sharp decline in sales volumes, in other words, the enterprise often works in a warehouse.

The second option for accounting for sales provides greater reliability in calculating the production result. However, the enterprise immediately becomes indebted for VAT, income tax in connection with the actual receipt of money, and it quickly becomes insolvent, financially bankrupt. Huge mutual debt, lack of financial discipline of customers, high level of monopolization lead to the fact that the level of use of the second option is insignificant. Most often it is used in transport, communications, and construction enterprises.

The implementation process completes the circulation of economic assets of the enterprise, which allows it to fulfill its obligations to the state budget, the bank for loans, workers and employees, suppliers and reimburse production costs. Failure to fulfill the implementation tasks causes a slowdown in the movement of working capital, delays payments, and worsens the financial position of the enterprise.

Indicators of gross, marketable and sold products do not fully characterize the final result of the enterprise. This is due to the fact that the volume of these products includes material costs, which have a large share. Therefore, to measure the company's own contribution to production, it is necessary to use indicators:

1) conditionally net production, which includes wage costs with accruals, depreciation and profit;

2) pure products. This is the part of the gross output corresponding to the newly created value, i.e., it is conditionally net production without depreciation;

3) normative pure production, which differs from the pure one in that it is formed on the basis of stable norms.

Important market indicators are indicators of product renewal. In accordance with its life cycle, each type of product reaches a certain period of marginal efficiency, and therefore a review of the assortment is periodically necessary.

The product renewal coefficient characterizes the ratio of new and old products; it is used at many enterprises as an approved target indicator in the total volume of production. Especially widely used in foreign practice.

The production program of the enterprise should be developed in the following sequence:

1) the company conducts market research, determines the position of the product on the market, possible demand and sales volume;

2) on the basis of the possible volume of sales, the volume of products sold is determined:

N real = Q sales? C;

3) plan the volume of marketable products:

N tov \u003d N real - (O n - O k);

4) determine the value of gross output:

N shaft \u003d N goods + (N to - N n);

5) compare the possible volume of output with the available material, financial and other resources.

The business plan provides data on the volume of output of each type of product in natural units, as well as the planned values ​​of these indicators for the next 3-5 years.

For an existing business, describe production capacity, including production and administrative premises, warehouses and sites, special equipment, mechanisms and other production assets available at the enterprise.

The production plan must correspond to the capacity of enterprises - the volume or number of units of products (services, works) that can be produced in a certain period.

Under production capacity of the enterprise is understood as the maximum possible output of products in the nomenclature and assortment provided for by the sales plan, with full use of production equipment, space and taking into account progressive technology, advanced organization of labor and production.

The calculation of the production capacity of the enterprise is the most important stage in the justification of the production program. On the basis of production capacity calculations, intra-production reserves for production growth are identified, output volumes are established, and the need to increase production capacity through technical re-equipment, reconstruction and expansion of existing and construction of new facilities is determined.

Production capacity planning is based on taking into account the factors on which its value depends. When calculating the power, the following factors are taken into account:

1) the structure and size of fixed production assets;

2) the qualitative composition of the equipment, the level of physical and obsolescence;

3) advanced technical standards for equipment productivity, space utilization, labor intensity of products, output of products from raw materials;

4) progressiveness of applied technological processes;

5) degree of specialization;

6) mode of operation of the enterprise;

7) the level of organization of production and labor;

8) equipment operating time fund;

9) the quality of raw materials and the rhythm of deliveries.

Production capacity is a variable value. Disposal of capacity occurs for the following reasons: depreciation and disposal of equipment, an increase in the labor intensity of manufacturing products, a change in the range and range of products, a decrease in the fund of operating time, the end of the equipment lease. These factors also work in the opposite direction.

The production capacity of the enterprise is determined by the capacity of the leading workshops, sections, production lines, machine tools (aggregates), taking into account measures to eliminate bottlenecks and possible production cooperation.

The calculation of production capacity includes all available equipment, including idle equipment due to malfunctions, repairs, and modernization. The equipment that is being installed and in warehouses, intended for commissioning in the planning period, is taken into account. When calculating the power, the equipment of auxiliary and maintenance shops is not considered.

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

1) calculation of the production capacity of units and groups of process equipment;

2) calculation of the production capacity of production sites;

3) calculation of the production capacity of workshops (buildings, production);

4) calculation of the production capacity of the enterprise as a whole.

Two methods are used to calculate production capacity:

1) by equipment performance;

2) by the complexity of manufacturing products.

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

Production capacity planning consists in performing a set of planned calculations that make it possible to determine:

1) input power;

2) output power;

3) indicators of the degree of power use.

Input power is determined by the available equipment installed at the beginning of the planning period.

output power- is the capacity at the end of the plan period, calculated on the basis of input capacity, retirement and commissioning of capacity during the plan period.

Production planning is carried out on the basis of the average annual capacity (MC), calculated by the formula:

where M n - production capacity at the beginning of the planning period;

M y - increase in capacity due to organizational and other measures that do not require capital investments;

Ch 1 , ..., Ch 4 - respectively, the number of months of power operation;

M p - increase in capacity due to technical re-equipment, expansion and reconstruction of the enterprise;

Mun - an increase or decrease in capacity due to a change in the range and range of products, the receipt of industrial production assets from other enterprises and their transfer to other organizations, including leasing;

М в – decrease in power due to its disposal due to dilapidation.

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

The degree of development of design capacities characterized by the following indicators:

1) the duration (term) of development;

2) the level of development of the design capacity;

3) the utilization rate of the capacities put into operation;

4) the volume of production during the development period;

5) achievement of design levels of cost, labor productivity and profitability.

Under period (term) of the duration of development The design capacity of an enterprise or its part (workshop, site, unit) is understood as the time from the date of signing the acceptance certificate for operation until the sustainable output of products by the planned facility. The volume of production at facilities that are at the stage of development of design capacities should be determined taking into account this indicator. When planning this indicator, the time spent on preparing production for the release of new products at the facility being put into operation, commissioning and comprehensive testing of equipment should not be taken into account. The level of development is the percentage (coefficient) of development of the design capacity, which has been steadily achieved for a certain date. It is calculated as the ratio of output in a certain period (hour, day, month, year) to the corresponding (hourly, daily, monthly, annual) design capacity.

A balance of production capacities is being developed.

Based on the results of all calculations, a balance of production capacity is developed in order to more fully link the project of the production program and the production capacity of the enterprise. It reflects the input, output and average annual capacity, as well as the input and disposal of capacities. On the basis of the balance of production capacities and in the course of its development, the following is carried out:

1) clarification of the possibilities of the production program;

2) determination of the degree of provision with production capacities of the work program for the preparation of the production of new products;

3) determination of the coefficient of utilization of production capacities and fixed assets;

4) identification of intra-production imbalances and opportunities for their elimination;

5) determining the need for investments to increase capacity and eliminate bottlenecks;

6) determining the need for equipment or identifying excess equipment;

7) search for the most effective options for specialization and cooperation.

Production capacity balance by product type at the end of the planned year is calculated by summing up the capacity at the beginning of the year and its growth minus retirement.

The balance of production capacities is calculated for each type of core products according to the following structure.

Section 1. Power at the beginning of the planning period:

1) product name;

2) unit of measurement;

3) product code;

4) capacity according to the project or calculation;

5) capacity at the end of the base year.

Section 2 Capacity increase in the planned year:

1) increase in power, total;

2) including at the expense of:

a) commissioning new and expanding existing ones;

b) reconstruction;

c) rearmament and organizational and technical measures. Of them:

- by changing the mode of operation, increasing the shift of hours of work;

- by changing the range of products and reducing labor intensity;

d) leasing, renting from other business entities.

Section 3. Decrease in capacity in the planned year:

1) disposal of power, total;

2) including at the expense of:

a) changes in the range of products or an increase in labor intensity;

b) changing the mode of operation, reducing shifts, hours of work;

c) disposal due to dilapidation, depletion of stocks;

d) leasing, renting to other business entities.

Section 4 Power at the end of the planned period:

1) power at the end of the year;

2) average annual capacity in the planned year;

3) output or the amount of processed raw materials in the planned year;

4) the utilization factor of the average annual capacity in the planned year.

Based on information about the existing need for production facilities, production facilities, the need for additional equipment and the total need for fixed assets and intangible assets are established. The calculation of the need for fixed assets is carried out according to the type of fixed assets based on performance standards.

Also, in terms of production, the norms of working capital are calculated by the direct account method. The latter provides for the calculation of the value of each element of working capital in the conditions of the achieved organizational and technical level of the enterprise, taking into account all the changes provided for in the development of technology, technology and organization of production.

The calculation of the need for working capital is carried out not only for newly created enterprises, but also, if necessary, a radical revision of existing working capital standards.

When normalizing working capital, it is necessary to take into account the dependence of the norms on the following factors:

1) the duration of the production cycle of manufacturing products;

2) consistency and clarity in the work of procurement, processing and producing shops;

3) supply conditions (duration of delivery intervals, sizes of delivered lots);

4) remoteness of suppliers from consumers;

5) the speed of transportation, the type and uninterrupted operation of transport;

6) the time of preparation of materials for launching them into production;

7) the frequency of launching materials into production;

8) conditions for the sale of products;

9) systems and forms of payment, the speed of workflow, the possibility of using factoring.

The norms developed at the enterprise for each element of working capital are valid for a number of years, and in case of significant changes in the conditions of production and marketing of products, they are specified taking them into account.

The following elements of working capital are normalized:

1) production stocks;

2) construction in progress;

3) deferred expenses;

4) finished products in the warehouse of the enterprise;

5) cash in cash in storage.

In all the above norms of working capital, one should take into account the need of the enterprise for funds not only for their core activities, but also for the production infrastructure.

For operating enterprises, the adjustment of the amount of working capital is carried out in the financial section of the business plan based on the use of the coefficient method of normalizing working capital (based on the growth rate of production volume and improving the use of working capital).

The section ends with calculations of production costs and the cost of production. The cost price can be determined for all products, for their individual types, assemblies, parts, production processes, for the work of departments, sections, workshops. All production costs are usually grouped according to certain individual characteristics. The main cost group includes the following costs:

1) by economic elements. All costs are summarized in separate groups according to their economic homogeneity, regardless of the place of their spending and intended purpose. They are divided into:

a) material costs (the cost of raw materials and all materials minus return costs);

b) salary;

c) contributions for social needs;

d) depreciation charges;

e) other costs (repairs; payment of interest on loans, payments for emissions into the environment, intangible assets, advertising expenses, etc.);

2) by cost items. Costs that include one or more economic elements. Costing items take into account the purpose and place of their occurrence. It is called product costing.

The main costs are directly related to the production of products, and overhead costs are related to the maintenance and management of departments or production as a whole. The article includes one simple element. If it includes several economic elements, then it is considered complex.

The costs of the enterprise are also divided into fixed and variable. Fixed costs do not depend on the volume of products produced (rent for premises, lighting energy, heating, insurance premiums, administration salaries). The size of variable costs is proportional to the volume of output (raw materials, materials, power energy, wages).

Costs can be fixed or only variable with respect to their area of ​​relevance. Relevance area- this is an area in which costs are subject to a uniform pattern.

The "Production Plan" section is accompanied by a calculation of manufactured products and calculations for all items of the cost estimate for production.

Section highlights:

1) the presence or absence of the need to organize a new enterprise for the production of the proposed products;

2) the location of the firm based on proximity to the market, suppliers, availability of labor, transport, etc.;

3) the production capacities that will be required and the planned dynamics of their commissioning in the future;

4) fixed assets necessary for the organization of production, and the dynamics of their change in the future;

5) the need for material resources and production stocks;

6) possible difficulties in organizing production;

7) suppliers of raw materials, materials, semi-finished products and components. Purchase conditions;

8) planned industrial cooperation. Intended Members;

9) the presence of limiting the volume of production or supply of resources. Reasons for limiting and ways out of this situation;

10) the proposed production planning mechanism. The procedure for drawing up production plans and schedules;

11) scheme of production flows;

12) stages, methods and standards of quality control;

13) system of environmental protection and waste disposal;

14) production costs. The dynamics of their change;

15) availability of production facilities for expanding production and transition to new technologies;

16) characteristics of construction in progress;

17) new technologies planned for use in the production process;

18) organization of research and development work in the company;

19) the time required for the transition to the release of new types of goods;

20) features of preparation of production, stages and costs of its implementation;

21) characteristics of the scientific and technical level of production;

22) the degree of wear of the equipment;

23) policy and measures in the field of changing the production potential of the enterprise.