Production capacity of the enterprise in business terms. Functions of a production plan

A document that gives the project a detailed justification, as well as the opportunity to evaluate comprehensive decisions and planned activities as highly effective and allows you to answer positively the question of whether the project is worth the investment of money - a production plan. The business plan should reflect almost all the actions that will be needed to set up production.

Functions

Firstly, you need to show that the service or product will definitely find a consumer, calculate the capacity of the sales market and draw up a long-term plan for its development. Secondly, you need to accurately estimate the costs that will be necessary in the manufacture and sale of products or the provision of services or work on the market. Thirdly, it is necessary to determine the profitability of production in the future, showing all its effectiveness for the investor (enterprise), for the state, regional and local budget. And a production plan will help the entrepreneur with this. The business plan also contains its main functions.

1. It must be a tool through which an entrepreneur evaluates the actual results of a certain period of activity.

2. In developing the concept of promising business, a production plan is also used. The business plan has all the tools to attract investment.

3. The enterprise strategy is also implemented with its help.

In the planning process, the most important stage is the production plan. The business plan should contain everything necessary both for planning within the company and for justifying subsidizing the enterprise from external sources, that is, money is received for a specific project - these are bank loans, budget allocations, equity participation of other enterprises for the implementation of the project.

That is why it is necessary to reflect absolutely all aspects of commercial and production activities and the financial results of the enterprise. The structure of this document is subject to unification according to the standards that any production plan provides. A business plan (an example will be given below) must contain certain sections. For clarity, let's take a standard sample.

Summary

The first section is an overview. This is a summary. It is the most important because it briefly reflects the essence of this project. Almost all success depends on the content of the first section, on what exactly the production plan is in the business plan. There are many examples of refusal to cooperate after looking at an entrepreneur’s resume. The first section should arouse interest in the enterprise among potential investors.

The following points must be included in your resume. First of all, the goal of this project and then the most attractive points and positive aspects of the business idea that is being proposed are also briefly outlined (here you need to select facts from all other sections; a business plan for a manufacturing enterprise is always drawn up like this). Next, indicate the volume of attracted credit resources and investments with the main financial indicators that can characterize the effectiveness of this project. Be sure to indicate the expected time frame for repayment of borrowed funds. List the dates and numbers of certificates and patents received. It is recommended to end the summary with facts that confirm the economic and legal guarantees and reliability of the future enterprise.

Description of the enterprise

The second section is devoted to a detailed description of the planned enterprise. This is not yet the production section of the business plan, but many points from there have been transferred here in a condensed form - they seem to anticipate the gradual disclosure of the attractiveness of this object.

1. Profile: service sector, or trade, or production, the nature of the company and its main activities.

2. Business and stage of its development.

3. The main goals of creating an enterprise, all its organizational and legal norms.

4. Offers with which the company will reach its customers.

5. If the enterprise already exists, then you need to present all the main economic and technical indicators for the past 5 years.

6. Current geographical boundaries of activity and in the future.

7. Detailed coverage of competitiveness indicators: all services, goods of similar enterprises for specific periods and markets.

8. Explain how this enterprise differs from all others of this profile.

Description of activity

In the third section, the business plan for production activities contains a detailed physical description of services or products with the possibilities of their use. It is necessary to indicate all the most attractive aspects of the products and services that will be offered, to indicate the degree of their novelty.

It is very important to indicate the degree of readiness of the proposed services or products to enter the markets (here information from those consumers or experts who have become familiar with the products and can give written favorable feedback about them would be very appropriate).

Marketing strategy

In the fourth section, the production plan of a business project should contain a detailed analysis of the market; it is also necessary to outline your own marketing strategy. The purpose of such an analysis is to explain how the future business intends to influence the existing market, how it will react to the situation developing there so that the sale of goods or services is ensured. This is primarily a determination of capacity and demand, analysis of competition and many other influencing factors. As a result of market research, sales volume forecasts should be given. Everything related to sales promotion, pricing, product promotion, that is, the entire sales strategy, including advertising, is relevant here.

There are many components to a marketing strategy. This is the result of market segmentation and new technologies for goods and services of the enterprise and price forecasts, market coverage, assortment development, resource strategy, the correct choice of methods and methods of product distribution, sales promotion, advertising strategy and development prospects for the enterprise.

Production plan

In addition, the financial section should present the company’s operating budget, its insurance and risk management, a forecast for operations with securities, and indicate the main indicators of the project for its effectiveness, and this includes payback periods, net present value, and profitability.

Risks

The ninth section is devoted to an assessment of the risks most likely for a given project, and, possibly, a more accurate forecast of what these risks may result in in the event of force majeure.

Here answers should be given to minimize risks and possible losses due to them. Usually in a business plan they are divided into two parts: the first describes organizational measures to prevent any risks, and the second sets out a program of self-insurance or external insurance.

Second option

There are examples of drawing up a business plan with a more expanded eighth and additional ninth and tenth sections. Relatively speaking, we can say that it is simply somewhat expanded. It reflects monthly, quarterly and yearly changes in the dollar-ruble exchange rate, provides a list and tax rates, and outlines ruble inflation. Information is provided in detail on the formation of capital through loans, issues of shares or equity, as well as the procedure for repaying these loans and interest on them.

There are three main documents in the financial section: a profit and loss statement (the operating activities of the enterprise for each period), a financial flow plan and a balance sheet on the financial condition of the enterprise at the moment. Attached: expected loan repayment schedules with payment of interest, information indicating initial assumptions and changes in working capital and payment of taxes. Additionally, calculations of solvency, liquidity and projected project efficiency indicators are usually included.

The production of goods and the provision of services cannot be productive without a clear production plan. Effective forecasting is fundamental to any business activity. It is a complex process involving a wide range of activities that ensure that materials, equipment and human resources are sufficient to complete the job. That is why, if you decide to organize your own production, you will need a high-quality document that answers all the questions posed.

At its core, product planning represents the beating heart of any product manufacturing process. Its goal is to minimize production time and costs, organize efficiently, and utilize resources and ensure maximum efficiency in the workplace.

It includes many elements, ranging from the day-to-day activities of staff to the ability to ensure accurate delivery times for the customer.

Production plan (PP) of the organization

PP is an administrative process that occurs within a manufacturing business and includes decisions about the required quantities of raw materials, personnel and other necessary resources that are purchased to create finished products on schedule. Typical forecasting will seek to maximize profitability while maintaining a satisfied customer base. PP, like marketing, financial and is an integral and important part of analyzing the profitability of starting a business.

Thinking through the stages of product release in an organization provides answers to two main questions, namely:

1. What work needs to be done?

2. How long does it take to complete the work?

First of all, the calculations are based on sales forecasts. This is a necessary condition for controlling the company's revenue.

General production plan

PP points:

1. Date of establishment of the enterprise.

2. Information about the capacities that you are going to use to produce products.

3. Schemes and methods of supplying raw materials, semi-finished products and other resources.

4. Number of equipment (machines, machines, etc.). It is important to indicate whether the organization has enough equipment, as well as its capacity.

5. Characteristics of the work process (illustrations, diagrams, detailed description) from the supply of raw materials to the release of finished products.

Schedule

The production schedule (Master Production Plan - MPS) is based on data, usually for 3, 6 months or 1 year. MPS is characterized by volume indicators (tons, liters, pieces) of actual products produced. The marketing plan specifies the quantity of products needed, either based on forecasts, customer orders, or others.

So, the PP schedule is a visual form of presenting information about ongoing activities related to product release and the periods of their implementation. This section should describe:

1. Material and technical supply of the organization.

2. Costs of required resources: basic materials, raw materials, spare parts, semi-finished products.

3. Electricity and fuel costs during the technological process.

How to calculate these costs? For this purpose, the normative method is often used, when calculations of materials are carried out according to strictly established cost standards.

Drawing up a schedule is preceded by monitoring of existing capacities, which should also show the labor resources to meet the approved production targets. By the way, when organizing such a business activity, it is important to choose high-quality equipment. If it is expensive, the best option would be to lease the equipment.

Production and financial plan

The production and financial plan (PROFINPLAN) is an estimate of cash costs that is necessary for the production process and is the basis for calculating the required amount of financing. It also presents all the indicators that show the performance of an enterprise or plant.

PROFIN PLAN sections:

Release and sale of goods;

– increase in production assets;

– calculation of the cost of goods;

– sources of covering expenses;

– supply of materials and other resources.

By the way, in this plan, similar calculations are carried out as in the financial plan, which we talked about in. PROFIN PLAN indicators (revenue, profit, volume of output in monetary and physical terms, wage fund, set price, taxes and other payments to the budget) are formed in stages: first, planned targets for 1 year, then quarterly, etc.

Production control plan (PPP)

PPK is developed specifically for each enterprise, and it must be signed by the director.

All entrepreneurs and enterprises (legal entities) must conduct production control. The PPC must necessarily include:

1. Sanitary rules and control over their implementation.

2. List of qualified officials authorized to carry out control.

3. Employee certification.

4. Medical examination, hygienic training of workers who are involved in the production, transportation, storage of food products, consumer services, and raising children.

5. Laboratory control.

6. List of biological, chemical and other factors that are potentially dangerous to the life and health of an employee.

7. List of works and services of an enterprise or organization that are potentially dangerous to humans, which are subject to control by the sanitary and epidemiological station, licensing or certification.

8. List of possible emergency situations.

9. Necessary documentation: officially published regulatory documents, conclusion of the sanitary-epidemiological station, product certificates, sanitary passport, etc.

10. Additional measures that need to be taken to effectively monitor the implementation of hygienic, sanitary standards and rules.

The PPK does not have a uniform form and is compiled individually for each enterprise, but must include the above information.

Is business planning always carried out on the initiative of an entrepreneur or investor in connection with the opening of a new business? Not always. Often, the practice of preparing a business plan is integrated into the general context of managing a multi-industry company in the context of implementing a development strategy. In most cases, this is done by a special unit within the financial department, and not by the project office. Developing a production plan in a business plan for business units or an entire company is a universal area of ​​planning activity. Let's consider its expanded context.

Main aspects of the production program

It is necessary to look directly at the difference in approaches to business planning in cases of an external business project and internal planning of the activities of business units. The goals for these situations are different. This is especially true for the production plan. In the first case, the emphasis is on demonstrating to the customer and investor that the project is provided with production resources: equipment, personnel and material and technical resources. In the second case, business owners and general management of the company must be convinced that:

• the production program takes into account the required stocks of finished products and probable losses;
• capacities are used optimally, bottlenecks are eliminated;
• imbalances in internal production units have been eliminated;
• cooperation between strategic business units (SEB) is effective;
• from the perspective of marginal analysis and sales plan, a verified production profitability is planned for each SEB.

Considering the above, it should be remembered that the importance of such a section as the production plan when integrating business projects into the plans of a multi-industry company is higher than for an individual business. It is proposed to understand a strategic unit of business as a line of activity that in the financial structure has the characteristics of the central financial institution “profit” or “marginal profit”. SEB is the carrier of a separate business product or a whole range of products. In an ideal situation, SEB, being part of a company, nevertheless has the characteristics of a legal entity - a subsidiary.

In any case, the production plan is based on the program for the sale of products and (or) services. And the first aspect of this section is the forecast of production volumes, taking into account the required stock of finished products and losses. The volume of production of work, services, goods is determined through a certain set of indicators, the formulas of which are given at the end of the section.

1. Volume of products sold at planned prices. This volume includes products shipped to consumers that meet the conditions of quality standards, specifications, manufacturing technology and pre-sale preparation.
2. Commodity and gross output of the company. Commercial products (TP) mean not only manufactured products for external and internal consumption, but also works, services of a capital and production nature, semi-finished products that can be considered as goods. Gross output, in addition to commodity output, also includes changes in work in progress.
3. Unfinished production. This type should be understood as incompletely manufactured products that are at different stages of the production cycle and are not accepted as commercial products.
4. Added value, taken into account in the production plan as gross output, but minus material costs.

Formulas for calculating planned sales volumes, TP and VP

Auxiliary calculations of production volumes

As you know, industrial production is the most difficult type of business to plan and organize. This is especially evident when production is multi-stage in nature, requiring a larger number of support and auxiliary measures (equipment, tooling, etc.). Product innovation also leaves its mark on planning processes.

Let's imagine an example of a medium-sized manufacturing enterprise operating in the oil and gas engineering industry, however, having several main and supporting production facilities. Let's ask ourselves: what else should be taken into account when developing a production program for such a complex product as a pipeline element and related communications? Although many products for consumers in the oil and gas sector are manufactured exclusively to order, for serial products the business plan should always include a certain stock of products in the warehouse. In addition, defect-free production simply cannot exist.

Therefore, under the total production volume, a stock of finished goods (GP) should be included for prompt response to requests from potential buyers and a reserve for losses. The size of the planned GP for reserves must be standardized. The stock standard is calculated based on available statistics, adopted sales policy, taking into account the conditions of a specific project, market and industry conditions. When rationing, seasonality factors and standards for replacing defective products are taken into account.

Formula for calculating adjusted production volume for GP stock and losses

Let's simplify our example to three product items. Standard values ​​of GP inventories are usually formed as a percentage of the planned level of product sales. The standard for expected losses (for defects and replacement of products under other warranty conditions) is formed in the same way. Below is a table of estimated production volumes taking into account inventories and losses.

Example of calculating adjusted production volume for GP stock and losses

In addition to the specified volume of production, the production plan also includes detailed information about the needs for the raw materials of production, semi-finished products, and components. Based on the identified needs in the dynamics of the business plan, a plan of work with suppliers is built to ensure the purchase of components to support the production process.

In addition to the composition of circulating goods and materials, fuels and lubricants and services in the field of energy supply for production, production capacities and production areas play an important role. When planning, the optimization of the main parameters of the use of capacity and space is carried out, which is based on the standard values ​​of a number of key indicators. Formulas for such planning and optimization are given below.

Calculation formulas for preparing “bottlenecks” in planning for “expansion”
(click to enlarge)

Production and capacity plan in relation

One of the elements of competent planning of a production program is the analysis and taking into account in calculating the production capacity of the main and auxiliary divisions of the enterprise (shops and production facilities). Only after this can you design relationships with suppliers and achieve rhythm in the incoming flows of raw materials, components and equipment. In addition, in addition to issues of interaction with external partners, the implementation of the program may be severely limited by intra-farm cooperation if the composition of capacities along the value chain turns out to be unbalanced.

This point is important even if the enterprise has only a few production areas. And if the enterprise has 100 or more workshops (such giants operate in the country, for example, in metallurgy, in the automotive industry), this aspect of planning is critical. Of course, sales are the driving force of business. Without them, production is powerless to lead the company to success, but the implementation plan is tied to the production potential of the enterprise, the criterion of which is its power.

In turn, the power parameter is based on three main indicators.

1. A static indicator of production capacity at the end of the project’s billing period (year), calculated by the balance sheet method.
2. Average annual production capacity.
3. The coefficient of utilization of the enterprise's production capacity.

Formulas for production capacity parameters when planning a production plan

Production departments involved in main business processes or auxiliary (supporting) ones have varying degrees of interconnection with each other. For example, structures, units and equipment of auxiliary workshops may not directly participate in the main value chain. Such production facilities (pilot, specialized sites, laboratories) are not included in the calculation of production capacity for the purpose of determining production capacity. To calculate this production planning criterion, the contingency coefficient formula is used, presented below.

Formula for the contingency coefficient when calculating production capacity

There is another important question that usually always arises in its production aspect. This is a matter of changing equipment operation. Hidden here are significant opportunities for increasing sales, based on the emerging or formed market demand for the product. Moreover, the more unique and expensive the equipment is used, the higher the likelihood of using a two-shift or even three-shift operating mode.

Novice investment economists often make the same mistake. An idealized option is taken into consideration, which does not take into account: the need for GP reserves and its probable losses. Moreover, the loss of working time due to the development of equipment and technology is not taken into account. A new workforce, even a trained and certified one, makes mistakes at first, defects occur, and newly installed equipment malfunctions. All these circumstances must be included in the production plan. The adjustment of power parameters is facilitated by such an indicator as the shift ratio of equipment for an enterprise with a continuous production process.

Shift factor formula for calculating production capacity

Our story about the production plan of a business plan at the level of an operating enterprise is coming to an end. The broad question of marginal analysis localized to each product and planning activities regarding the search for optimal profitability for the purposes of project success remained unaddressed. An entire sub-branch of financial management deals with this – profit and working capital management. I am confident that we will cover this block of issues in a separate article.

When touching on business planning issues, I can’t get rid of the feeling of deja vu, because I remember Soviet technical industrial and financial plans. This is where the school of management was, not inferior to the most modern methods of business planning. It only lacked the market part, but the level of integration, multifactorial consideration of the nuances of technology, organization and economics was one of the best in the world, although the calculations were performed using today's archaic EU-class computers. The Russian school of business planning needs to be revived from the perspective of the best domestic traditions, which will inevitably happen in the next decade. For some reason there is no doubt about this.

The production plan describes exactly the production process. Of course, if you are opening not a plant or factory, but a clothing store, this description will be less detailed and will exclude clauses on production, but this does not mean that you can do without this section in the business plan.

Structure of the production section of the business plan

Essentially, the purpose of this chapter is to familiarize the investor with the production process, the list of necessary equipment and the number of personnel. In other words, the production plan must show that you are able to organize the production of the required volume of high-quality goods, as well as establish the sales process and prepare the necessary space within the planned time frame.

If we are talking about an enterprise that is focused on the production of a certain product, the first thing you need to clarify is whether you are the owner of an existing production facility, or are just planning to open it.

Often the key guideline for writing this section is the product sales plan. Therefore, you need to describe in detail exactly how you plan to produce products and consider in detail all the stages of creating your product or service. Each position described should include an approximate time frame, as well as the costs that will be required to organize it.

1. Description of the production process

If you are planning to open a production facility, you definitely need to describe all the stages and features of the technological process, starting with the purchase of consumables and necessary raw materials, and ending with the sale of finished goods (even if you are planning to open a store, then a shortened version of the process from the delivery of goods to their placement in store and sale is simply necessary).

Think about how exactly you can modify this process. Describe your considerations and all the necessary activities and expenses for this. Particular attention should be paid to the structure and composition of production facilities. If you are planning to open a factory or, for example, a plant, this information should be presented in a special annex attached to the plan.

2. Description of raw materials and their suppliers

Supply issues should be a separate item. Describe what raw materials and supplies are required for production, and how exactly you plan to transport and store them. Moreover, you should also indicate how exactly you are going to carry out quality control and monitor timely deliveries, and whether there are alternative suppliers of raw materials in case of problems with existing ones.

3. Production premises and land plots

Next, you need to describe whether you own land, suitable buildings, raw materials or equipment. Where will the production be located, where is the warehouse for raw materials, where is the warehouse for finished products. If not, describe what kind of premises, equipment, etc. you plan to purchase or rent, what time frames will be required for paperwork and installation of equipment, and how much it will cost the company (information about the purchase of premises, equipment, and land plots will need to be indicated in the investment section of the business plan).

4. Energy supply

Again, if your project involves the opening of a serious production facility, you also need to describe the main issues of energy supply, namely the capacity of energy sources, their cost, availability on the market, and the possibility of temporarily replacing existing sources in the event of accidents and malfunctions.

5. Production costing and cost

In this section it will be necessary to show what costs of raw materials, materials or energy resources will be spent on the production of one unit of the project’s product. After which its cost must be calculated and the marginal profit of the product planned for production must be shown.

6. Fixed production costs

Remember, if you are planning to open a store, salon or other enterprise that does not involve the production of products, but only the sale of certain goods or services, this section of the production plan will be less detailed and highly specialized, but this does not mean that it can be completely ignored. In this case, you need to describe the area of ​​your establishment, retail outlet, etc., dividing them into special zones, indicate all the amounts required for equipping the premises, purchasing raw materials and starting the sales process, as well as maintaining and developing the enterprise.

Example of a production plan for a business plan for opening a clothing store

The clothing store is located in the Sovetsky district of Yekaterinburg with a population of 250 thousand people. (the most crowded area of ​​the city). In close proximity to the store there is a residential complex on a high-traffic street. Also nearby the retail outlet are bus stops (70 meters), office buildings and banks (190 and 230 meters), shopping centers, restaurants, cafes and grocery stores (from 80 meters).

The store is located on a rented area of ​​185 sq. m. m. The premises are divided into the following areas: entrance area (30 sq. m), sales area (100 sq. m), fitting room area (30 sq. m), cash desks (15 sq. m), bathroom (12 sq. m) . The rental cost is 100 thousand rubles per month. The lease agreement is valid for 5 years.

The costs of opening a clothing store, including the costs of developing a design project, repairs and remodeling (400 thousand rubles), purchasing equipment (400 thousand rubles), advertising campaigns and opening events (100 thousand rubles) and other expenses will amount to 1,500,000 rubles.

Fixed operating costs include the cost of purchasing batches of seasonal clothing. Also, fixed expenses include rent (100 thousand rubles), advertising costs (about 40 thousand rubles), utility bills, garbage removal, electricity payments (about 15 thousand rubles). Demand will be influenced by increased recognition of the store among the population. During the year, it is planned to increase store traffic to 80-85%.

6. Drawing up a production plan

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

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

This section outlines the main directions for improving technology development provided for in the business plan.

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

If the production process involves 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 minimum costs for production, transportation, and incoming control of components and semi-finished products supplied by the subcontractor. When choosing partners, their reliability, production, financial, personnel capabilities, and prestige are assessed.

The business plan specifically examines the company’s product quality management system. It is reported at what stages and by what methods it will be carried out quality control, what standards product manufacturers will be guided by.

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

Manufacturing program(forecast of production volumes and sales of products), 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 planning period, corresponding in nomenclature, assortment and quality to the requirements of the sales plan. It determines the tasks for commissioning new production facilities, the need for material and raw materials, the number of personnel, and transport.

Enterprises formulate a production program based on government orders, consumer orders identified in the process of studying the consumer demand market.

The main indicators of the production program are:

1) nomenclature containing the name of the product indicating quantity, quality and delivery dates;

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) 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 production and sales of products contains, as a rule, a system of natural and cost indicators.

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

Disadvantage - it is difficult to determine the total volume of production and sales at enterprises with a multi-product output.

The main cost indicators of product output at an enterprise include gross turnover, intra-factory turnover, marketable products, gross output, volume of products sold, standard cost of processing (NSC), pure and conditionally pure products.

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

Gross turnover enterprise is the total cost of production of all main, auxiliary, and service departments. Products are included in gross turnover regardless of whether they are intended for distribution 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, justifying planned indicators, when the production structure of the 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 supplies to the enterprise.

Intra-factory turnover– the sum of the cost of products of own production consumed within the enterprise for production needs. Industrial consumption within an enterprise includes the processing of semi-finished products from its output for the production of finished products, the consumption of electricity, compressed air, steam from its production, the use of parts and products from its production for routine repairs of buildings, structures, and equipment.

Commodity, gross, sold products determined by the factory method, i.e., the cost of that part of the product that is used within the enterprise for its own industrial 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 merger of two or more enterprises into one (when combining production) leads to a decrease, and the division of enterprises (when specializing production) leads to an increase in the value of these indicators. The amount of marketable, 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.

Commercial products of an enterprise are 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 according to orders from outside (R pr); all types of repair work carried out according to orders from outside (R slave); products of auxiliary workshops made for sale externally or for one’s own use (B). Thus, the volume of marketable products can be determined by the formula:

T pr = G from + P f + R pr + R slave + In c

Where A i– products of the i-th type;

C i - unit price of product of the i-th type;

Q y - cost of services provided.

The volume of marketable products is determined in the current (current) prices of the enterprise and is the basis for calculating taxes (VAT, excise taxes, etc.). Commercial products are always determined without taking into account VAT and other special taxes.

Gross refers to all products produced by the enterprise during the reporting period, regardless of the degree of their readiness and purpose for use. The volume of gross output (Vpr) can be determined by the formula:

In pr = T pr + (N to – N n),

Where N k - balance of work in progress at the end of the year, rub.;

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

Work in progress balances are determined based on accounting or inventory data. The normal amount of work in progress at the end of the planning period must correspond to the production conditions of the subsequent period.

Products sold - These are finished products intended for sale, delivered to the finished goods warehouse and documented before 24:00 on the last day of the month or before 8:00 a.m. on the 1st day of the month following the reporting period.

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

Q pr = He + T pr – OK,

Where He, OK– balances of finished products in the warehouse at the beginning and end of the period under review (year, month, etc.);

T pr– commercial products according to plan.

In a market economy, special importance should be given to the indicator “volume of products sold” under supply contracts, which determines the efficiency and feasibility of the enterprise’s economic activities.

Products sold– these are finished products shipped to the buyer, for which funds are transferred to the suppliers’ bank account. Measured in current prices.

In accordance with the Regulations on Accounting and Reporting in the Russian Federation, revenue from sales 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, when funds are received at the cash desk.

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

When developing a reporting policy for a planning period, each enterprise accepts one of two options for accounting for revenue from sales of products, 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, wages, etc.) are accrued in one reporting period, and revenue for shipped products very often arrives in another, which is explained by a general sharp decline in product sales volumes, in other words, the enterprise often works at 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 and income tax due to the actual receipt of money, and it quickly becomes insolvent and financially bankrupt. Huge mutual debt, lack of financial discipline of customers, and a high level of monopolization lead to the fact that the level of use of the second option is insignificant. It is most often used in transport, communications, and construction enterprises.

The implementation process completes the circulation of the enterprise’s economic assets, 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 implementation tasks causes a slowdown in the movement of working capital, delays in 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 enterprise’s own contribution to production, it is necessary to use the following indicators:

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

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

3) normative pure products, which differ from pure ones in that they are formed on the basis of stable standards.

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

The product renewal coefficient characterizes the ratio of new and old products and is used in many enterprises as an approved target indicator in the total production volume. It is 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) based on the possible sales volume, determine the volume of products sold:

N real = Q sales? C;

3) plan the volume of commercial products:

N tov = N real – (O n – O k);

4) determine the amount of gross output:

N shaft = N item + (N k – N n);

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

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

For an existing business, they 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 over a certain period.

Under production capacity of the enterprise is understood as the maximum possible output of products in the range 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.

Calculation of the production capacity of an enterprise is the most important stage in justifying the production program. Based on calculations of production capacity, in-production reserves for production growth are identified, production 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.

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

1) structure and size of fixed production assets;

2) qualitative composition of equipment, level of physical and moral wear and tear;

3) advanced technical standards for equipment productivity, space use, labor intensity of products, product yield from raw materials;

4) progressiveness of the applied technological processes;

5) degree of specialization;

6) operating mode of the enterprise;

7) level of organization of production and labor;

8) equipment operating time fund;

9) quality of raw materials and rhythm of deliveries.

Production capacity is a variable quantity. Disposal of capacity occurs for the following reasons: wear and tear of equipment, an increase in the labor intensity of manufacturing products, changes in the nomenclature and range of products, a decrease in operating time, and the end of the equipment leasing period. These same factors also work in the opposite direction.

The production capacity of an enterprise is determined by the capacity of leading workshops, sections, production lines, machines (units), taking into account measures to eliminate bottlenecks and possible cooperation in production.

The calculation of production capacity includes all available equipment, including those that are inactive due to malfunctions, repairs, and modernization. Equipment being installed and in warehouses intended for commissioning in the planned period is taken into account. When calculating capacity, the equipment of auxiliary and service workshops is not considered.

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 technological 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.

To calculate production capacity, two methods are used:

1) in terms of equipment performance;

2) by the labor intensity of manufacturing products.

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

Production capacity planning consists of performing a set of planned calculations to determine:

1) input power;

2) output power;

3) indicators of the degree of power utilization.

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

output power is the capacity at the end of the planning period, calculated on the basis of input power, disposal and input of power during the planning period.

Product output planning is carried out based on the average annual capacity (MC), calculated using the formula:

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

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

Ch 1, …, Ch 4 – respectively, the number of months of power operation;

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

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

M in – reduction in power due to its disposal due to disrepair.

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

Degree of development of design capacities characterized by the following indicators:

1) duration (term) of development;

2) the level of development of the designed capacity;

3) utilization rate of commissioned capacities;

4) volume of production during the development period;

5) achieving project levels of cost, labor productivity and profitability.

Under period (term) of development The design capacity of an enterprise or its part (shop, site, unit) is understood as the time from the date of signing the acceptance certificate for operation until the sustainable production of products by the planned facility. The volume of production at facilities that are at the stage of developing design capacities should be determined taking into account this indicator. When planning this indicator, the time spent 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 that has been consistently achieved as of a certain date. It is calculated as the ratio of product 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 draft production program and the production capacity of the enterprise. It reflects input, output and average annual capacity, as well as input and output of capacity. Based on the balance of production capacity and during its development, the following is carried out:

1) clarifying the capabilities of the production program;

2) determining the extent to which the program of work for preparing the production of new products is provided with production capacity;

3) determination of the utilization rate of production capacity and fixed assets;

4) identification of intra-production imbalances and opportunities to eliminate them;

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

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

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

Balance of production capacity by type of product at the end of the planned year is calculated by summing the capacity at the beginning of the year and its increase minus disposal.

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

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

1) name of the product;

2) unit of measurement;

3) product code;

4) capacity according to design or calculation;

5) capacity at the end of the base year.

Section 2. Increase in capacity in the planned year:

1) power increase, total;

2) including due to:

a) commissioning new ones and expanding existing ones;

b) reconstruction;

c) re-equipment and organizational and technical measures. Of them:

– by changing the operating mode, increasing the shift of working hours;

– by changing the product range and reducing labor intensity;

d) receiving leasing, rent from other business entities.

Section 3. Reduction in capacity in the planned year:

1) disposal of capacity, total;

2) including due to:

a) changes in product range or increase in labor intensity;

b) changing the operating mode, reducing shifts, working hours;

c) disposal due to disrepair, depletion of reserves;

d) leasing, renting to other business entities.

Section 4. Capacity at the end of the planned period:

1) capacity at the end of the year;

2) average annual capacity in the planned year;

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

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

Based on information about the existing need for production capacity and production premises, the need for additional equipment and the general need for fixed assets and intangible assets are established. The calculation of the need for fixed assets is carried out by type of fixed assets based on productivity standards.

Also in the production plan, working capital standards are calculated using the direct counting method. The latter involves calculating 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 production organization.

The calculation of the need for working capital is carried out not only for newly created enterprises, but also if it is necessary to radically revise existing working capital standards.

When rationing 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 for manufacturing products;

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

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

4) remoteness of suppliers from consumers;

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

6) time to prepare materials for launching them into production;

7) frequency of launching materials into production;

8) conditions for the sale of products;

9) systems and forms of payments, speed of document flow, possibility of using factoring.

The standards developed at the enterprise for each element of working capital are valid for a number of years, and in the event of significant changes in the conditions of production and sales of products, they are updated taking them into account.

The following elements of working capital are standardized:

1) production inventories;

2) unfinished construction;

3) deferred expenses;

4) finished products in the enterprise warehouse;

5) cash in the cash register for storage.

All of the listed working capital standards should take into account the enterprise’s need for funds not only for their core activities, but also for production infrastructure.

For existing enterprises, adjustments to the amount of working capital are made 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 manufactured products. The cost can be determined for all products, for their individual types, components, parts, production processes, and for the work of departments, sections, and workshops. All production costs are usually grouped according to certain individual characteristics. The main group of costs usually 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 expenditure and intended purpose. They are divided into:

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

b) salary;

c) contributions for social needs;

d) depreciation charges;

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

2) by cost item. 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.

Basic costs are associated directly with the production of products, and overhead costs are associated with 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.

Costs in an enterprise are also divided into fixed and variable. Fixed costs do not depend on the volume of output (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 variable only relative to their area of ​​relevance. Area of ​​relevance- This is an area in which costs follow a uniform pattern.

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

Section highlights:

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

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

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

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

5) the need for material resources and inventories;

6) possible difficulties in organizing production;

7) suppliers of raw materials, materials, semi-finished products and components. Terms of purchase;

8) planned production cooperation. Intended participants;

9) the presence of limitations on production volumes or supply of resources. Reasons for limitation and ways out of this situation;

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

11) production flow diagram;

12) stages, methods and standards of quality control;

13) system of environmental protection and waste disposal;

14) production costs. Dynamics of their changes;

15) availability of production space for expansion of production and transition to new technologies;

16) characteristics of unfinished construction;

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

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

19) the time required to switch to the production of a new type of goods;

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

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

22) degree of equipment wear;

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