Important in studying the activities of the enterprise is the analysis of the rhythm of production. Rhythm - uniform output of products in accordance with the schedule in the volume and assortment provided for by the plan.

Direct and indirect indicators are used to assess the degree of implementation of the plan in terms of rhythm.

Direct indicators - coefficient of rhythm, coefficient of variation, index of arrhythmia, share of production for each decade (day) to monthly output, share of manufactured products for each month to quarterly output, share of output for each quarter to annual production, ratio the share of products released in the first decade of the reporting month to the third decade of the previous month.

Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.

Rhythm coefficient of production - is determined by dividing the output, included in the implementation of the plan for rhythm (), by the planned output. At the same time, the actual output of products, but not more than planned, is counted in the implementation of the plan in terms of rhythm. This ratio evaluates the exact compliance with the production schedule.

The actual volume of output for the planned segment, recalculated for the planned structure, but not higher than the actual volume of output for this planned segment, is included in the implementation of the plan for the rhythm of output.

The coefficient of variation is defined as the ratio of the standard deviation from planned targets per day (decade, month, quarter) to the average daily (ten-day average, monthly average, quarterly average) planned output:

To assess the rhythm of production at the enterprise, the indicator of arrhythmia is calculated as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia.

The internal causes of arrhythmia are the difficult financial condition of the enterprise, the low level of organization of technology and logistics of production, as well as planning and control.

External causes - untimely delivery of raw materials and materials by suppliers, lack of energy resources through no fault of the enterprise, etc.

a) The difference between the planned and credited output;

b) The difference between the actual and possible output, calculated on the basis of the largest average daily (average ten-day) production volume;

c) The difference between the largest and smallest average daily (average ten-day) output, multiplied by the actual number of working days (decades) in the analyzed period;

d) The difference between the actual volume and the possible, calculated on the condition that the largest actual output is the planned share in the total output.

Analysis of the implementation of the plan for product quality.

An important indicator of the activity of enterprises is the quality of products. Product quality is a set of product properties that satisfy certain needs of the buyer in accordance with their purpose.

There are the following indicators of product quality:

1. Single (individual) indicators of product quality - characterize one of its properties (usefulness, reliability, manufacturability, aesthetics).

2. Complex indicators - characterize several product properties.

3. General indicators - reflect the totality of product properties, regardless of its type and purpose. These include:

the share of new products in its total output;

share of certified and non-certified products;

share of products of the highest quality category;

the share of products that meet international standards;

the share of exported products, including to highly developed industrial countries.

4. Indirect indicators are fines for low-quality products, the volume and share of rejected products, the share of advertised products, losses from marriage, etc.

The tasks of product quality analysis:

1. Assessment of the technical level of products;

2. Identification of deviations in the technical level of production for individual products in comparison with the basic and theoretically possible level;

3. Analysis of the structure of manufactured products in terms of parameters characterizing the quality of performance and delivery;

4. Determination of the factors constraining the growth of the technical level of products and the determination of reserves for improving the quality of products, reducing rejects and losses.

Product quality indicators are analyzed by comparing actual data with previous periods, with the plan, with data from other enterprises.

For a general assessment of the implementation of the plan for product quality, different methods are used. The essence of the scoring method of evaluation is to determine the weighted average score of product quality, and by comparing the actual and planned levels, they find the percentage of the plan in terms of quality.

The analysis of deviations from the norms in terms of manufacturing quality is carried out according to the data on intra-factory defects and external claims for products. It is necessary to study the dynamics of rejects in terms of the absolute amount and share in the total output of TP, to determine the losses from rejects.

If an enterprise produces products by grades and there have been changes in the grade composition, then in this analysis, the change in the weighted average price and the weighted average cost is first calculated, and then the impact of the grade composition on the production of TP, revenue and profit from its sale is calculated.

An indirect indicator of product quality is marriage.

It is divided into correctable and incorrigible, internal (identified at the enterprise) and external (identified at the consumer).

The release of marriage leads to an increase in the cost of production and a decrease in the volume of marketable products, a decrease in profits and profitability.

In the process of analysis, the dynamics of marriage is studied in terms of the absolute amount and in terms of share in the total volume of manufactured products, losses from marriage and product losses are determined.
23. Analysis of the fulfillment of contractual obligations and sales of products.

In the process of analysis, it is necessary to study changes not only in the volume of production of TP, but also in the volume of its implementation, since the financial results of the enterprise depend on the volume of sales.

The calculation of the influence of factors on the volume of sales is made by comparing the actual levels of factor indicators with the planned ones and calculating the absolute and relative increments of each of them. To study the influence of these factors, the balance of RP is analyzed.

Due to the fact that enterprises can determine the proceeds from sales by shipment of products or by payment for shipped products, there are two options for analyzing the volume of sales.

1. If revenue is determined by the shipment of products, then the balance of RP will look like: GPN + TP \u003d RP + GPC RP \u003d GPN + TP-GPK (OP \u003d RP)

2. If the revenue is determined after payment for the shipped products, then the balance of goods can be written as follows:

GPN + TP + OTN \u003d RP + OTK + GPC RP \u003d GPN + TP + OTN-OTK-GPK, where:

GPN, GPC - the balance of finished products in the warehouse, respectively, at the beginning and end of the period;

RP - output;

OP - shipment of products;

OTN, OTK - goods shipped, respectively, at the beginning and end of the period.

RP \u003d OP + OTN-OTK

The RP balance is compiled in selling prices (planned or current) without taxes and deductions from revenue or at cost (planned or actual).

Appropriate conversion factors are used to compare indicators.

The analysis of sales of products is closely related to the analysis of the fulfillment of contractual obligations for the supply of products.

The concept and meaning of the rhythmic work of the enterprise. Direct and indirect indicators of the rhythm of production. The procedure for calculating the coefficients of rhythm, arrhythmia, variation. Determination of lost reserves for increasing output due to irregular work. Causes of production arrhythmia.

When studying the activities of an enterprise, it is important to analyze the rhythm of production and sales of products. Rhythm - uniform release of products in accordance with the schedule in the volume and assortment provided for by the plan.

Rhythmic work is the main condition for the timely release and sale of products. Irregularity worsens all economic indicators: product quality decreases; the volume of work in progress and excess balances of finished products in warehouses increase and, as a result, capital turnover slows down; deliveries under contracts are not carried out and the company pays fines for late shipment of products; revenue is not received on time; the wage fund is overdrawn due to the fact that at the beginning of the month, workers are paid for downtime, and at the end for overtime. All this leads to an increase in the cost of production, a decrease in the amount of profit, and a deterioration in the financial condition of the enterprise.

Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm. Direct indicators - coefficient of rhythm, coefficient of variation, coefficient of arrhythmia, share of production for each decade (day) to monthly output, share of manufactured products for each month to quarterly output, share of output for each quarter to annual production, share of products, issued in the first decade of the reporting month, by the third decade of the previous month.

Indirect indicators rhythmicity - the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.

One of the most common indicators is rhythm factor. Its value is determined by summing up the actual specific weights of output for each period, but not more than their planned level:

Crit = 30 + 33,33 + 33,34 = 96,67 %.

The coefficient of variation (K c) is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten-day, average monthly, average quarterly) planned output:

Where x 2 - quadratic deviation from the average ten-day task; P - the number of summarized planned assignments; X - average ten-day task according to the schedule.

In our example, the coefficient of variation is 0.094. This means that the output of products by decades deviates from the schedule by an average of 9.4%.

To assess the rhythm of production at the enterprise, it is also calculated arrhythmia index as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia. In our example (Table 18.13) it is equal to

If the reasons for underfulfillment (overfulfillment) of the production plan by decades (days) are known, their influence on the arrhythmia index can be calculated. To do this, the relative change in the volume of production for this reason must be attributed to the general indicator of arrhythmia and multiplied by 100. For example, for the first decade, the output plan was underfulfilled by 960 million rubles, or by 3%, due to untimely delivery of raw materials and by 800 million rubles ., or 2.5% due to equipment failure. Hence, the share of the first factor in the change in the general indicator of arrhythmia is 11.5% (0.03 / 0.26 x 100), and the second - 9.6% (0.025 / 0.26 x 100).

Internal causes of arrhythmia - the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, external - untimely delivery of raw materials and materials by suppliers, lack of energy resources through no fault of the enterprise, etc.

Under analysis it is necessary to calculate the lost opportunities of the enterprise for the production of products due to irregular work. This is the difference between the actual and possible output, calculated on the basis of the largest average daily (average ten-day) production volume (100,800 - 36,288 x 3 = 8,064 million rubles).

The rhythm of shipment and sale of products is analyzed in a similar way.

At the end of the analysis, specific measures are developed to eliminate the causes of irregular work.

See also:

Work plan:

1. Theoretical part. The rhythm of production

2. Settlement part

List of used literature

1. Theoretical part. The rhythm of production

Option 13

In a market economy, the role of uniform production and sale of finished products, taking into account the needs of the consumer, increases. The problem of rhythm is especially relevant for mass and large-scale production. Uniform output is ensured by the rhythmic work of the enterprise.

The rhythm of production is a clear uniform release of products in accordance with daily, monthly, quarterly production schedules. Provides more complete use of labor and production resources.

Rhythmic work - the release of products in equal parts for any identical intervals of working time.

Rhythmic work creates conditions for the full use of production resources and the maximum use of the enterprise's reserves. It testifies to the well-coordinated organization of all departments of the enterprise and a high production culture.

The rhythmic work of the enterprise ensures uniform output. However, there may be cases when the procurement and processing shops work irregularly, and the manufacturing (assembly) shops produce products on time exactly set by the production schedule. This is possible when the enterprise creates a stock of semi-finished products with a significant degree of their readiness, which is gradually used by the assembly (producing) shop.

Rhythmic work is the main condition for the timely release and sale of products. Irritability worsens all economic indicators of the enterprise. All this leads to a deterioration in the financial position of the enterprise, an increase in the cost of production, and a decrease in profits.

The rhythm of production should be considered from the point of view of providing the most favorable conditions for the implementation of the planned sales volume and the final financial result - profit.

The rhythmic work of production units, workshops and production flows, in addition, allows you to completely eliminate overtime work, assault. As a result, production efficiency and product quality are significantly improved.

For a visual characterization of the rhythm of the work of individual shops and flows, it is advisable to fill out and hang out in a conspicuous place for viewing a graph in which the deviations of the curve of the actual fulfillment of daily tasks from the lines of planned targets illustrate the rhythm of production. The red line on the graph can show the task, and the blue (or other color) - its execution. Such a schedule reflecting the rhythm of the work of the team over the past day, as practice shows, can significantly increase the responsibility of employees of individual parts of the enterprise for the performance of the production task at their workplace or site.

At enterprises where an hourly production schedule has been introduced, control over its implementation is carried out continuously. For each hour, the results of the work of the brigade, shift, and individual workers are noted. This is done using various special devices: automated scoreboards, scoreboards, billboards, etc.

The results of the rhythm analysis are presented to management only in the form of negative deviations. This makes it possible to drastically reduce the flow of information, especially in cases where there are no such deviations.

Rhythm indicators. Methodology for their calculation

Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm. Direct indicators - coefficient of rhythm, coefficient of variation, coefficient of arrhythmia. Indirect indicators of rhythm - the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery and late shipment of products, the presence of excess balances of work in progress and finished products in warehouses.

Evaluation of rhythm is carried out as follows:

According to the reporting period, a schedule of actual output is drawn up. For each working day of this period, the actual volume of output is calculated as a percentage of the total volume.

The average daily planned output is calculated as a percentage of the total volume:

where n slave is the number of working days in the study period.

For each working day, the actual volume of output as a percentage of the total volume is compared with the planned one.

If the actual volume is less than the planned one, then the actual volume is taken as a credit for the fulfillment of the plan in terms of rhythm for that day. Otherwise, planned.

The sum of production volumes taken into account in terms of rhythm is determined. It characterizes the percentage of the implementation of this plan.

One of the most common indicators is the coefficient of rhythm. Its value is determined by summing up the actual specific weights of output for each period, but not more than the planned output of their level.

Rhythm coefficient (k p) shows how much of the planned release was released without breaking the schedule. It is calculated using the least number method.

,

where VP i f within the square. - production output for the i-th period, provided that it does not exceed the planned target;

VP i pl. - Planned production.

Thus, the coefficient of rhythm will never be higher than one, since when the planned target is overfulfilled, the actual output is taken equal to the planned one.

Often, for a simplified description of the rhythm of production, the indicator of the actual share of output in the corresponding periods of time (by decades, weeks, months) and its comparison with the calculated one according to the plan is used.

The calculation of the coefficient of rhythm can be carried out for any period of time (month, decade, week) by dividing the actual output within the plan for the analyzed period in physical terms by the planned output.

The advantage of this method is that it is based on a planned production schedule.

The prerequisites for the rhythmic work of all interconnected divisions of the enterprise are created by operational production planning, an important feature of which is the organic linking of the main directions of the level of rhythm: planning, technical preparation for production and logistics.

The timely development of a unified and daily schedule for the release of finished products allows supply service workers to provide the shops with all material and component products, taking into account the lead established by the shops relative to each other.

The rhythm of production is ensured by the performance of many management functions and by the increased organization of production and labor.

It largely depends on the activities of managers and the management of people in the shop, significantly affects its economic results.

Uniform output of products by this main workshop ensures the stability of the work of the units following it along the technical chain and the enterprise as a whole in fulfilling its contractual obligations.

The rhythmicity of the production of the workshop is characterized by the coefficient of rhythmicity of the output of finished products k p, which is determined by the formula:

where y is the actual number of manufactured items taken into account;

P - plan for the manufacture of products for periods of time.

In the conditions of in-line production, rhythm can be measured by the average linear deviation from the calculated rate of the production line:

where σ is the average linear deviation;

t is the actual rate of the production line;

n is the number of observations.

The coefficient of variation (k in) is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (ten-day average, monthly average, quarterly average) planned output:

,

where x 2 - square deviation from the average ten-day task;

n is the number of summarized planned targets;

x is the average ten-day task according to the schedule.

To assess the rhythm of production at the enterprise, the indicator of arrhythmia is also calculated - as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia.

The coefficient of arrhythmia (k arit) is a relative indicator, the value of which is determined as the sum of positive and negative deviations in production from the plan for each shift.

When analyzing rhythm, it is also necessary to determine the cost of unreleased products within the time frame established by the schedule as a result of the irregular work of the enterprise.

The cost of underproduction (-∑VP) is determined by multiplying the planned output by the arrhythmia coefficient:

The reserve for increasing output due to the elimination of arrhythmia.

To assess the rhythm of production at the enterprise, the indicator of arrhythmia is also calculated as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia. The closer the coefficient of rhythm of production to unity, the more evenly the execution of the task.

Consequences of arrhythmia:

increase in the amount of marriage and waste of raw materials and materials;

deterioration in product quality;

cost increase;

violation of schedules of shipments and sales of products;

payment of fines.

The internal causes of arrhythmia are the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, the external ones are the untimely delivery of raw materials and materials by suppliers, the lack of energy resources through no fault of the enterprise, etc.

In the process of analysis, it is necessary to calculate the lost opportunities of the enterprise for the production of products due to irregular work. This is the difference between the actual and possible output, calculated on the basis of the largest average daily (average ten-day) production volume.

Research is carried out both for the enterprise as a whole and for individual types of products. The conclusions indicate the level of implementation of the plan for the enterprise, products, the perpetrators of non-fulfillment. At the end of the analysis, specific measures are developed to eliminate the causes of irregular work.

2. Settlement part

Under the rhythm of the enterprise understand the uniform release of products in strict accordance with the production schedule. Violation of the rhythm of production leads to incomplete use of production capacities in one period and overload in another, violation of labor protection and safety, overtime work and overspending of the salary fund, the appearance of marriage, disruption of the work of related enterprises - consumers of products, payment of fines for violation of the terms of delivery and other negative consequences. Therefore, it is necessary to carefully analyze the rhythm of the enterprise and take timely measures to eliminate the factors that violate it.

The uniformity of output can be assessed using two main indicators: the coefficient of rhythm and the coefficient of variation.

Rhythm coefficient (K rhythm)- is determined by summing up the actual specific weight of production for each period, but not more than the planned level, or by the ratio of the actual cost within the plan to the planned value of production.

It is necessary to strive to achieve a coefficient of rhythm equal to 1. With a coefficient below 1, it is necessary to study the specific reasons for the irregular operation of the enterprise in order to eliminate them.

Coefficient of variation (K in)- is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten days, average monthly, average quarterly) planned output.

where: - square deviation from the average quarterly task; P– number of periods; x pl is the average quarterly planned output.

The reasons for the arrhythmia of the enterprise can be divided into two groups: internal and external.

Internal reasons - the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, etc.

External causes - untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.

Exercise

Determine the actual output within the plan (by the least number method).

Determine the coefficient of rhythm.

Determine the coefficient of variation.

Make a conclusion.

Table 8

Product Rhythm Analysis

Rhythm Kt = 65000/65300 = 0.9954 = 99.54%

K-t variation = 0.122

Conclusion: After analyzing the data, we can conclude that the plan for the implementation of the volume of production is underfulfilled by 2.75%, the rhythm factor is 99.54%, this indicates that the enterprise manufactured 99.54 products in accordance with the planned schedule, due to the rhythm of output, the enterprise received less products in the amount of 326.5 thousand rubles.

2600,1 + 2490,8 + 2617,5 + 2617,5 = 10325,9 = 10326

Rhythm coefficient = 10326 10470 = 0.98

Specific gravity

According to the plan: 2617.5 10470 100% = 0.25

In fact: 2600 10656 100% = 0.24

2490 10656 100% = 0,23

2630,2 10656 100% = 0,25

2934,9 10656 100% = 0,28

The coefficient of variation:

Calculate the average actual output for the year. Let's use the simple arithmetic mean formula:

average actual output for the year = 2644.0

Let's calculate the standard deviation from the planned task:

= (fact -)І, for each quarter:

1 quarter = (2600.1 - 2644.0) I = 1927.21

2nd quarter = (2490.8 - 2644.0) I = 23470.24

3rd quarter = (2630.2 - 2644.0) I = 190.44

4th quarter = (2934.9 - 2644.0) I = 84622.81

Find = 1927.21+ 23470.24+ 190.44+ 84622.81= 110210.70

The standard deviation is calculated by the formula:

Average planned output for the year = 2617.5

The coefficient of variation is calculated by the formula:

Coefficient of variation = 0.06.

Rhythm coefficient = 0.98, Variation coefficient = 0.06;

The enterprise does not work rhythmically, because rhythm coefficient 0.98< 1, коэффициент вариации = 0,06.

Consequently, all economic indicators of the enterprise are deteriorating:

Decreased product quality;

The volume of work in progress and excess balances of finished products are increasing;

Slows down capital turnover.

All this leads to an increase in the cost of production, a decrease in profits, and a deterioration in the financial condition of the enterprise.

Task 11. Determine the influence of labor factors on the volume of production. Make a conclusion.

Average hourly output per worker

Average annual output per worker

10470 60 = 174,5

10656 64 = 166,5

Factor analysis

Y = a * b * c * d

60*280 * 8,0 * 0,08 = 10752

64 * 275 * 7,65 * 0,08 = 10771,2

sr1 = 64 * 280 * 8.0 * 0.08 = 11468.8 thousand hours

sr2 = 64 * 274 * 8.0 * 0.08 = 11223.04 thousand hours

sr3 = 64 * 275 * 7.65 * 0.08 = 10771.2 thousand hours

Ua = y conv1 - y refill = 11468.8 - 10470 = 998.8 thousand hours

Uv = at conv2 - at conv1 = 11223.04 - 11468.8 = - 245.76 thousand hours

Us = y st3 - y st2 = 10771.2 - 11223.04 = - 451.84 thousand hours

Ud \u003d y f - y conv3 \u003d 10656 - 10771.2 \u003d - 115.2 thousand hours

Deviation balance 998.8 - 245.76 - 451.84 - 115.2 = 186 thousand hours

On the whole, the working time fund actually increased by 186,000 hours compared to the plan. An increase in the average headcount by 4 people led to an increase in the working time fund by 998.8 thousand hours. The decrease in the number of days worked by one worker by 5 days reduced the working time fund by 245.76 thousand hours. The decrease in the length of the working day by 0.35 hours led to a decrease in the working time fund by 451.84 thousand hours.

Thus, factors 2,3,4 had a negative impact, however, the positive impact of the 1st factor partially compensated for the negative impact of the above factors. The reserve for increasing labor indicators is the number of days worked by one worker per year, the length of the working day, the average annual output of one worker for 5 days, 0.35 hours and 8 UAH. respectively.