Production work plan. Capacity planning

The basis for planning the work of any enterprise is the production plan. This document fixes the volume and procedure for the production of goods or the provision of services with related characteristics: the volume of raw materials used, cost, labor costs. Consider how a production plan should be drawn up, what purposes it serves, what must be reflected in this document and its sample.

What is a production plan

The production plan is a document with the help of which the management of the enterprise organizes the work and controls labor process, consumption of raw materials and energy, employment of personnel. The production plan is the backbone of the company. Without it, it is impossible to effectively control the enterprise, track profits and losses, and find ways for optimization.

Such a document sets a task for each department / structural unit... The production plan is drawn up at each enterprise independently. To find ready template virtually impossible: each organization has its own specifics. At the same time, there are generally accepted approaches and algorithms for compiling this document. Their use greatly simplifies the procedure. It is also important to know that you cannot write a planning once and use it all the time. The document requires regular corrections.

Work in accordance with the production plan is more promising

What does he give

Any production plan serves several purposes simultaneously:

1. Determining the number of units of goods and services needed to make a profit.
2. Planning a specific amount of profit, the ratio of expenses and income, any other important financial indicators.
3. Assessment of the efficiency of the use of resources and raw materials.
4. Quality control. In the document, you can fix the specific characteristics of the goods and achieve them.
5. Planning of raw materials costs.
6. Finding ways to optimize the process and work options.
7. Capacity control.
8. Monitoring the efficiency of the use of labor resources.
9. Evaluation of the effectiveness of sales.
10. Development of optimal paths use of the budget.
11. Reporting standardization.

Thus, the list of tasks solved by the production plan is very wide. In addition, depending on the wishes of the management, the document may include any other indicators and goals for structural units. The document helps to formulate a development strategy - a list of specific actions of the enterprise necessary to achieve the goals of the work. The plan helps you allocate resources efficiently.

Varieties of production plans

All production plans can be divided into the following types:

1. Short term - 1-2 years. Divided into quarters and semesters. Establish what goals the company should achieve during the year.
2. Medium-term - from 2 to 5 years. The main goal is to determine organizational structure, the number of employees, capital investments and production capacity, the volume of annual income and growth dynamics, the need for investments, loans.
3. Long-term - from 10 years and above. The goal is to develop an economic strategy, determine the place of the organization in the market, and its position among competitors.

The long-term plan is concretized in the medium-term, the medium-term - in the short-term. All three plans must be consistent with each other. They cannot contradict each other. Planning should include development dynamics. It should follow from the documents what indicators the enterprise will consistently achieve.

Large organizations make all 3 types of plans, smaller-scale ones - only medium-term and short-term ones. The work of any enterprise that specifically produces material values ​​is ineffective without a plan. A development strategy is needed even in the service and trade sectors.

It is better to entrust the drawing up of the plan to specialists with specialized education.

Features of drawing up a plan

A production plan is not one document, but several documents at once. The most standard kit includes:

1. The plan for the main activity, fixing the goals of the enterprise, categories of goods and the volume of their production.
2. Work schedule - a list of categories of goods with an indication of their quantity, cost, raw materials required. Dynamics of production - how many goods to produce and sell in each month, in each year.
3. The table of the company's needs for funds, investments, loans.

Among important indicators, which should fix the plan of any manufacturing enterprise, should be called:

• tariffs for utilities, the cost of their payment;
• payroll fund;
• consumption of raw materials per unit of goods or services;
• production process technology;
• margin profit;
• availability of specialists with a certain level of qualification;
• the amount of borrowed funds, the amount of interest.

Capacity utilization detection

Determining the capacity utilization - that is, the optimal methods of using equipment and raw materials to produce the maximum volume of products - is one of the most important parts production plan. How is it calculated?

1. Determine the most demanded categories in the market and specific product models.
2. Calculate the amount of resources that must be used to make one unit.
3. They predict the number of units of goods that can be sold as soon as possible.
4. Determine how many units of goods and in what time frame the existing equipment can produce.
5. Analyze how long it is possible to produce the required batches of goods on the existing equipment.

This is a simplified power calculation algorithm. As a rule, these operations are trusted by professional economists. To correctly calculate the mods, you need to know the performance of the equipment, the speed of the personnel and the consumption of raw materials. This process involves planning and guessing the market situation. Set exact required volume production is almost impossible. Success is considered to achieve the indicators that are closest to reality.

Sample production plan showing units of production for each month of work

Reflection of the manufacturing process

Any sample of an enterprise's production plan must necessarily include a description of the production process: both global and for each product model. Only an accurate recording of the entire process will help to correctly plan and optimize work.

It is most convenient to reflect the production process in the form of a diagram, where each action will be displayed in stages.

A clear diagram showing the equipment, personnel and raw materials involved will help management assess the effectiveness of the existing work order and, if necessary, find ways to optimize. Based on the analysis, best practices can be determined.

Operating schedule

The production plan includes a section that describes the work schedule, namely:

• number of shifts, duration;
• number of days off / no days off;
• the number of employees per shift;
• the expected productivity of each shift.

Premises or territory for placing equipment

This document describes all available premises with an indication of their purpose. It is necessary to fix the area, the height of the ceilings, the condition (whether repairs are required), the connected communications, entrances, exits, windows, if necessary, describe the finish. Make a conclusion about the suitability of the premises for production in the medium and long term.

If the analysis of the premises shows that it is not suitable for increasing productivity, the search for suitable real estate with clarification of specific requirements should be included in the medium-term plan. It is important to reflect the advantages and disadvantages of the existing workshop to maximize profits.

An enterprise can plan to open new workshops, create representative offices in other regions - all this must also be fixed in the mid-term and long-term planning. Necessarily with a description of the requirements for real estate.

The planners independently think over its structure

Material Requirements and Raw Material Suppliers

Planning helps to use resources wisely, but only if it contains information about materials and their suppliers. Information about the quality and cost of raw materials will help to assess the quality of products and the feasibility of working with a specific supplier. Information about the conditions of work with counterparties will help, if necessary, to quickly predict how a change in the price of any of its goods will affect production.

The most in a convenient way describe the need for materials and their suppliers - these are tables for each product. Indicate:

• weight / color / size of goods;
• its key characteristics;
• full composition indicating the used volumes of raw materials;
• the ability to replace any components;
• information about the supplier;
• the price of each component.

Fixed costs

An important section, which will present a list of fixed costs similar to most enterprises:

• rental of premises;
• Communal expenses;
• raw materials and raw materials;
• taxes and mandatory payments;
• logistics and transport;
• payroll fund.

The document should record the current and planned values ​​of each flow rate, possibly with an indication of the permissible limits. This approach will help make the plan more flexible and adaptable to changing market conditions. Knowing the permissible boundaries of each direction of fixed costs will help, if necessary, to more quickly regulate product prices.

Production cost

The manufacturer necessarily considers the full cost price for each of its products. Without knowing this indicator, it is impossible to correctly select the price, which means that it threatens with losses. To calculate full cost add up all the values ​​of the expended resources:

• source materials;
• depreciation of equipment;
• utilities and other energy costs;
• employee's salary;
• salary of management personnel;
• insurance premiums;
• transportation costs;
• advertising;
• sales costs.

Example of a production plan

A typical example of a 1 year production plan is shown in the image below. It is made according to the most common structure and reflects the most important indicators for the manufacturer. It is not worth using other people's plans, but you can analyze them and adapt them for your production.

Production plan variant

Common mistakes

The most common mistakes in drawing up such a document are incorrect accounting of material consumption, incorrect estimation of equipment capacity, overestimated demand expectations. These inaccuracies have a detrimental effect on the content of the document: it is less connected with reality. An incorrect development strategy built on erroneous calculations will inevitably lead to bankruptcy.

Therefore, it is extremely important to track indicators as accurately as possible and, if necessary, adjust them. The more the company monitors the content of the production plan, the more likely it is to achieve optimal ratio income and expenses.

When planning, it is extremely important to consider the likelihood of sudden circumstances: equipment breakdown, a large private order, or a disruption in the supply of raw materials. The enterprise must have measures in place for each such case. It is more reasonable to initially lay down lower indicators, not at the limit of the equipment's capabilities, but, if successful, increase them slightly.

Monitoring the implementation of the plan

The implementation of the plan control is carried out by virtually the entire management staff of the enterprise in their area of ​​responsibility. So, the head of production controls the production of the required batch of goods in a specific time frame, the head of the supply department monitors how much raw materials they need to receive and ship every day, and so on. Control over all areas and implementation of the plan as a whole is the manager's area of ​​responsibility.

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

At its core, product planning is the beating heart of any product launching process. Its purpose is to minimize the time required to release products and the costs, efficient organization as well as using resources and ensuring maximum efficiency in the workplace.

It encompasses 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 takes place within the manufacturing business and includes decisions about the required amount raw materials, personnel and other necessary resources that are purchased to create finished products according to the schedule. Typical forecasting will seek to maximize profitability while maintaining a satisfied customer base. PP, as well as marketing, financial and - an integral and important part of the analysis of the benefits of starting a business.

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

1. What kind of work needs to be done?

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

The calculations are primarily based on forecasting sales. This is necessary condition to control the company's revenue.

General production plan

PP items:

1. Date of establishment of the enterprise.

2. Information about the capacities that are going to be used for production.

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

4. The number of equipment (machines, machines, etc.). It is important to indicate whether there is enough equipment in the organization, as well as its capacity.

5. Description of the workflow (illustrations, diagrams, detailed description) from the supply of raw materials to the release of finished products.

Schedule

The Master Production Plan (MPS) is based on data, usually 3, 6 months or 1 year. MPS is characterized by volumetric indicators (tons, liters, pieces) of actually manufactured products. The marketing plan indicates the quantity of products required, either based on forecasts, customer orders, or others.

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

1. Logistics of the organization.

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

3. Consumption of electricity and fuel during the technological process.

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

The scheduling is preceded by the monitoring of the existing capacities, which must also show the manpower to meet the approved production targets. By the way, when organizing such a business, it is important to choose high-quality equipment. If it's expensive the best option there will be equipment leasing.

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.

PROFINPLAN sections:

Release and sale of goods;

- an increase in production assets;

- calculation of the cost of goods;

- sources of coverage of expenses;

- supply of materials and other resources.

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

Manufacturing control plan (PPK)

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

All entrepreneurs and enterprises (, legal entities) must carry out production control. PPK must include:

1. Sanitary rules and control over their execution.

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

3. Certification of employees.

4. Medical examination, hygienic training of workers who are engaged in the production, transportation, storage of food products, consumer services, education with children.

5. Laboratory control.

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

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 emergencies.

9. Required Documentation: officially published normative documents, the conclusion of the sanitary-epidemiological station, certificates of goods, sanitary passport, etc.

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

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

Which examines the main production indicators and sales volumes, variables and fixed costs, personnel plan, depreciation costs of fixed assets, requirements for the organization of the production process and the main technical and economic characteristics of production, specialized equipment and technologies used.

This section describes in detail the way by which it is planned to establish production and sale of products, indicating problem and bottlenecks to which it is necessary to address Special attention and the means (methods) to overcome them. The production plan reflects the following characteristics of the organization of the technological process of manufacturing products:

General technical and organizational requirements for production.

It considers general design requirements for the organization of a production site, a list of items required for the acquisition of a production main and auxiliary equipment, requirements for the technologies used.

1. total area, zoning and specifications of the production site, reflection design and estimate documentation new industrial and engineering construction (if necessary).

2. The list of the main and auxiliary necessary for the acquisition technological equipment with an indication of its name, series and brand, quantity, price per unit of equipment, supplier and his contact details, total costs of purchasing technological equipment.

3. Used production technologies (their availability, patent protection, reliability, productivity and other characteristics).

Description of the production process and costs.

This part of the production plan includes the calculation of the needs for raw materials and components, the plan for the production and sale of products, the calculation of fixed and variable costs production and depreciation.

1. The need and conditions for the supply of raw materials, materials and components. The main characteristics of the provision of the production process with raw materials are also reflected in tabular form, indicating the type of raw materials (components, semi-finished products), the price per unit of raw materials, the main suppliers and their contact information. those volumes that are required directly for the production of a certain amount of products. This is done in order to provide a carryover stock of raw materials. The size of the production stock is justified by its rate, which represents the average stock of materials during the year in the days of its average daily consumption, and is calculated at the end of the year as a carry-over stock. The size of the carry-over stock depends on the size of the need for various types of materials and the seasonality of their supply in accordance with the Order of the Federal Insolvency (Bankruptcy) Office dated 05.12.1994 No. 98-r "On the Standard Form of the Enterprise Financial Recovery Plan (Business Plan)" determined by the formula:

where: T - the size of the carryover stock;

Q - the need for the appropriate material, natures. units;

M is the carryover rate, days;

D is the number of days of the planned period.

The carryover rate is determined by the sum of the average, current and safety stocks.

2. Reflection in tabular form of the volume of production and sales of products with an indication of the sales price of products and sales receipts. A number of business planning techniques in this tabular form of the Production Plan also include Value Added Tax as part of total sales receipts. This is the main table within this section of the business plan.

For a potential investor (strategic partner) of particular interest in the production plan will be precisely the table that reflects the schedule of production and sales of products, as well as receipts from sales, therefore, this tabular form must be detailed in sufficient detail.

The time horizon for reflecting the production plan and the sales plan is usually equal to the period of full payback of the investment project. However, at the request of the investor, it can be slightly increased if the goal is to simulate the distribution and reinvestment of profits after the project is recouped.

3. Calculation of fixed and variable production costs. In the production plan, it is necessary to provide an estimate of the costs of manufactured products, which is a calculation of costs for certain types of manufactured and sold products. The calculation of costs for the production and sale of products can be carried out according to an enlarged scheme based on the existing norms for the costs of raw materials, component materials and semi-finished products for the manufacture of a unit of production. The aggregated cost estimate for the production and sale of products includes cost items related to the cost of production, without breaking them down into fixed and direct costs, as well as the balance of non-sales transactions.

The aggregated cost estimate is based on the production and sales plan and describes the total cost of all manufactured products, as well as the cost of each individual type of product. Thus, the cost estimate can be detailed by product.

The composition of costs and their classification must comply with the Decree of the Government of the Russian Federation of 05.08.1992, No. 552 "On approval of the regulation on the composition of costs for the production and sale of products (works, services) included in the prime cost, and on the procedure for generating financial results taken into account in taxation. - profit ”. They are as follows:

SALES VOLUME, TOTAL

COST, TOTAL, including:

2.materials and components

3.fuel

4.electricity and heat

5. payroll

6.accounts on the FZP

7.depreciation of OPF

9.other expenses

10.Loan service (interest)

SALDO OF OUT-OF-REALIZATION OPERATIONS TOTAL, including:

11.income on the Central Bank

12. rental income

13.property tax

14. land tax

15.other income and expenses

BALANCING PROFIT

16. Income tax

17. Other taxes and payments from profits

NET PROFIT

When using software tools for developing a business plan, the cost estimate is divided into two tabular forms- calculation of fixed (total) costs and calculation of variable (direct) costs of production and sales of products.

4. Calculation of depreciation deductions for the restoration of fixed assets is considered as part of the total (fixed) costs of production and sales of products. The calculations for the project may include various forms depreciation of fixed assets:

Linear depreciation - the initial cost of fixed assets is paid evenly over the entire service life of the equipment;

Accelerated depreciation - the initial cost of fixed assets is returned in a shorter period of time, in connection with which the rates of depreciation deductions are set higher (most often used in the leasing mechanism for lending and financing projects).

Personnel plan.

The personnel plan is mandatory and essential part of such a section as "Production plan". The personnel plan displays quantitatively and qualitatively the structure of the company's personnel engaged in the implementation of a specific investment project, the level of personnel qualifications, personnel costs (payroll and deductions from it).

It is advisable to break the personnel plan into 3 parts:

Administrative and management personnel;

Production personnel;

Marketing and support staff.

Within the framework of an investment project, two forms of wages can be used: in the form of a fixed salary and piecework wage... In the case of piecework wages, it is considered as one of the articles variable costs for the production and sale of products and is taken into account in the consolidated cost estimate (Table 8). A fixed salary should be considered as one of the articles of fixed (general) costs of production and sales of products.

Thus, the production plan within the framework of the business plan is considered as one of the key sections, the main task of which is to show the potential investor the reality of the production (sales) program of the company and the sufficiency of the resources available for this (both material and labor). In addition, the production plan reflects all the requirements for the organization of production and sales of products, reflects the knowledge of the author of the business plan of the technological scheme of production, the availability of appropriate personnel with the required level of competence, licenses, certificates and permits.

Another important task of the production plan is the modeling and analysis of existing and future material flows within the enterprise, indicating specific sources of raw materials and materials, specific consumers.

Source - Business Planning and Development investment projects/ Educational-methodical manual, edited by Saveliev Yu.V., Zhirnel E.V., Petrozavodsk, 2007.

Profit making, successful development, risk minimization are the main goals of any company. You can achieve these goals through planning, which allows you to:

• foresee future development prospects;
• more rational use of all the resources of the company;
• avoid bankruptcy;
• improve control in the company;
• to increase opportunities in providing the company with the necessary information.

It is advisable to divide the planning process into three stages:

1. Establishing quantitative indicators for the goals that the company must achieve.

2. Determination of the main actions that need to be carried out to achieve the goals, taking into account the impact of external and internal factors.

3. Development of a flexible planning system that ensures the achievement of the set goals.

PRINCIPLES AND TYPES OF PLANNING

Any plan, including a production plan, should be based on certain principles. The principles are understood as the basic theoretical provisions that guide the company and its employees in the planning process.

1. Continuity principle implies that the planning process is carried out continuously throughout the entire period of the enterprise.
2. The principle of necessity means the mandatory application of plans when performing any type of work activity.
3. The principle of unity states that planning at the enterprise should be systematic. The concept of a system implies the relationship between its elements, the presence of a single direction for the development of these elements, focused on common goals. In this case, it is assumed that a single master plan of the enterprise is consistent with the individual plans of its services and departments.
4. The principle of economy... Plans should provide for a way to achieve the goal, which is associated with the maximum effect obtained. The cost of drawing up a plan should not exceed the estimated income (the plan being implemented should pay off).
5. Flexibility principle provides the planning system with the opportunity to change its focus in connection with changes in the internal or external character(fluctuations in demand, changes in prices, tariffs).
6. Precision principle... The plan should be drawn up with a degree of precision that is acceptable for solving the problems that arise.
7. Participation principle... Each division of the enterprise becomes a participant in the planning process, regardless of the function performed.
8. The principle of focusing on the end result... All parts of the enterprise have a single ultimate goal, the implementation of which is a priority.

Depending on the content of the goals and objectives, planning can be divided into the following types (Table 1).

Table 1. Planning types
Classification attribute	Planning types	Characteristic
Mandatory planning	Directive	It is a decision-making process that is mandatory for planning objects
	Indicator	Is executive and optional
	Strategic	Determines the main directions of development of the enterprise in long term(from two years or more)
	Tactical	Determines activities aimed at expanding production, improving product quality, developing new directions of development or releasing new products
	Operational and calendar	Determines the sequence of actions when making management decisions in short periods of time
By the duration of the planning period	Long term	Covers a period of more than five years
	Medium term	From two to five years
	Short term	Year, quarter, month
By the degree of coverage of objects	Overall plan enterprises	Developed for the enterprise as a whole
	Site plans (individual divisions)	Developed for each structural unit
	Process plans	Designed for every process economic activity: production, sales, purchases, etc.

PLANNING OF PRODUCTION

Production plans are an important component of the entire planning system at the enterprise, so let's talk about the development of production plans in more detail. Consider a production planning system that consists of four main links:

• strategic production plan;
• tactical production plan;
• manufacturing program;
• production schedule.

The primary goal of production planning is define production standards to meet the needs of buyers, customers or consumers of the company's products.

There are four key issues to consider when making a production plan:

1. What, how much and when to produce?

2. What is needed for this?

3. What production facilities and resources does the company have?

4. What additional costs will be required to organize the production and sale of products in the quantity necessary to meet the demand?

These are priority and performance issues.

A priority- this is what is needed, how much and at what point in time. The priorities are set by the market. Productivity is the ability of manufacturing to produce goods, perform work, provide services. Productivity depends on the resources of the organization (equipment, labor and financial resources), as well as on the ability to timely receive paid materials, works, services from suppliers.

Over a short period of time, productivity (production capacity) is the amount of work completed in a given time using labor and equipment.

The production plan reflects:

• assortment and volume of products in physical and value terms;
• the desired level of inventories to reduce the risks of production interruption due to lack of raw materials and supplies;
• finished product production schedule;
• manufacturing program;
• the need for raw materials and supplies;
• cost of manufactured products;
• unit cost;
• margin profit.

STRATEGY AND TACTICS IN PRODUCTION PLANNING

Strategic production plan is related to the general development strategy of the enterprise, sales and procurement plans, the volume of products, planned stocks, labor resources, etc. It is based on long-term forecasts.

Tactical plan aims to achieve the goals of the strategic plan.

Tactical plans contain detailed data on the production units of the enterprise (availability of labor and material resources, equipment, transport, storage space for inventories, finished products, etc.), necessary for the implementation of the production program of the event and the timing of their implementation.

Tactical action plans are complemented by cost plans, which contain data on costs (costs) within departments, as well as plans for resource requirements.

Level of detail the output in the production plan is usually low. Detailing is carried out by enlarged groups of goods (for example, refrigeration equipment, ovens, etc.).

CALENDAR PRODUCTION PLAN

The production schedule is developed for production units. It is a schedule for the release of certain types of products on time. As background information use:

• production plan;
• sales orders;
• information about the finished product in the warehouse.

In the schedule, the production plan is broken down by dates, the number of finished products of each type that needs to be produced in a certain period of time is determined. For example, the plan may indicate that 200 units of model "A" items, 100 units of items of model "B" should be produced every week.

Scheduling allows you to:

• establish the sequence of orders and priority of work;
• distribute material resources to production units;
• to produce finished products in strict accordance with the sales plan, minimizing equipment downtime, excess inventory and idle work of staff.

Level of detail here higher than in the production plan. The production plan is drawn up for enlarged groups, and the production schedule is developed for individual final products and types of work.

MANUFACTURING PROGRAM

The production program is part of the production plan and contains data on the planned volume of production and sales of products.

The production program may include calculations:

• the production capacity of the enterprise;
• production capacity utilization factor;
• the intensity of the workload of production units.

Production volume

The planned production volume is calculated based on the sales plan and the purchase plan.

The sales plan is based on:

• contracts concluded with consumers of the company's products (customers of works and services);
• sales data for previous years;
• data on market demand for products received from managers.

The basis of the procurement plan:

• contracts with suppliers of material and technical resources;
• calculation of the need for material values;
• data on material values ​​in warehouses.

IT IS IMPORTANT

The quantity and range of products produced must meet market demand without going beyond the existing material stocks at the enterprise.

The volume of finished products is planned by groups. The product belongs to one or another group according to the classification criteria that make it possible to distinguish one product from another (model, accuracy class, style, article, brand, grade, etc.).

When planning the volume of products, priorities are given to goods that are in high demand among buyers and consumers (data is provided by the sales department).

Production capacity of the enterprise

In the production program, the production capacity is determined and the balance of the production capacity of the enterprise is compiled.

Under production capacity understand the maximum possible annual output of products in the nomenclature and assortment established by the plan, with the full use of production equipment and areas.

General calculation formula production capacity (M pr) looks like that:

M pr = P about × F fact,

where P about - the productivity of the equipment per unit of time, expressed in pieces of products;

F fact - the actual fund of equipment operation time, h.

The main items of the balance of production capacity:

• the capacity of the enterprise at the beginning of the planning period;
• the amount of increase in production capacity due to various factors (acquisition of new fixed assets, modernization, reconstruction, technical re-equipment, etc.);
• the size of the decrease in production capacity as a result of the disposal, transfer and sale of fixed assets, changes in the nomenclature and range of products, changes in the operating mode of the enterprise;
• the value of the output power, that is, the power at the end of the planning period;
• average annual capacity of the enterprise;
• utilization rate of the average annual production capacity.

Input power determined at the beginning of the year based on available equipment.

output power at the end of the planning period is calculated taking into account the disposal of fixed assets and the introduction of new equipment (or modernization, reconstruction of existing equipment).

Average annual capacity enterprises (M av / g) is calculated by the formula:

M av / g = M ng + (M cv × n 1/12) - (M select × n 2 / 12),

where M ng is the input power;

M cc - power input during the year;

М vyb - capacity retired during the year;

n 1 - the number of full months of operation of the newly commissioned capacities from the moment of commissioning to the end of the period;

n 2 - the number of full months of absence of retiring facilities from the moment of retirement to the end of the period.

Average annual production capacity utilization rate in the reporting period ( To and) is calculated as the ratio of the actual output to the average annual capacity of the enterprise in this period:

K and = V fact / M avg / g,

where V fact - the actual volume of output, units.

FOR YOUR INFORMATION

If the actual output is more than the average annual production capacity, then this means that the production program of the enterprise is provided with production capacity.

Let us give an example of calculating the average annual production capacity of an enterprise and the factor of actual use of production capacity for drawing up a production plan.

10 machines are installed in the leading production workshop of the plant. The maximum productivity of each machine is 15 items per hour. It is planned to produce 290,000 items per year.

The production process is discontinuous, the plant works in one shift. The number of working days per year is 255, the average duration of one shift is 7.9 hours.

To calculate the production capacity of a plant, you need to determine operating time fund for a piece of equipment in year... For this we use the formula:

Ф р = РД г × T cm × K cm,

where F p is the operating time of a unit of equipment, h;

РД г - the number of working days in a year;

T cm - the average duration of one shift, taking into account the operating mode of the enterprise and the reduction of the working day on pre-holiday days, h;

K cm - the number of shifts.

Operating time fund 1 machine per year:

F p = 255 days. × 7.9 h × 1 shift = 2014.5 h.

The production capacity of the enterprise is set according to the capacity of the leading workshop. Lead shop capacity but will be:

2014.5 h × 10 machines × 15 units / h = 302,174 units.

Actual utilization rate of production capacity:

290,000 units / 302 174 units = 0,95 .

The coefficient shows that the machines are operating at almost full production load. The enterprise has enough capacity to manufacture the planned volume of products.

Unit load intensity

When drawing up a production program, it is important to calculate labor intensity and match it with available resources.

Data on the labor intensity of a product (the number of standard hours spent on the manufacture of a unit of production) is usually provided by the planning and economic department. The enterprise can independently develop labor intensity rates for the manufactured types of products, by taking control measurements of the time of performance of certain production operations. The time required for the release of the product is calculated on the basis of the design and technological documentation of the enterprise.

Labor intensity of products is the cost of working time for the production of a unit of production in physical terms according to the range of products and services. Labor intensity of production of a unit of production(T) is calculated by the formula:

T = PB / K p,

where РВ - work time spent on the production of a given amount of products, h;

K p - the amount of products produced for a certain period, in natural units.

The plant produces several types of products: products A, B and C. Two production workshops are involved in the production of products: workshop No. 1 and workshop No. 2.

To draw up a production program, the plant needs to determine the labor intensity for each type of product, the maximum load of production assets, as well as the products for the release of which this program will be oriented.

We will calculate the maximum possible working time for each workshop.

Represents the maximum amount of time that can be worked in accordance with labor laws. The size of this fund is equal to the calendar fund of working time, excluding the number of person-days of annual leave and person-days of holidays and days off.

Shop No. 1

The workshop employs 10 people.

Based on the given number of employees, the calendar fund of working time will be:

10 people × 365 days. = 3650 people-days

Quantity non-working days in a year: 280 - annual leave, 180 - holidays.

Then the maximum possible fund of working time for workshop No. 1:

3650 - 280 - 180 = 3190 person-days, or 25 520 people.-h.

Shop number 2

The workshop employs 8 people.

Working time calendar fund:

8 people × 365 days. = 2920 people-days

The number of non-working days per year: 224 - annual leaves, 144 - holidays.

The maximum possible fund of working time for workshop No. 2:

2920 - 224 - 144 = 2552 person-days, or 20 416 man-h.

Let's calculate the intensity of the workshops loading. To do this, we will give a calculation of the labor intensity of the production of the planned number of products and compare it with the maximum possible fund of working time. The data are presented in table. 2.

Table 2. Calculation of the load of production shops
Index		Product				The maximum possible fund of working time	Workshop utilization percentage
Number of manufactured products, pcs.
Time spent on the production of a given quantity of products, h
	for one product
	for the whole issue
	for one product
	for the whole issue

Based on the data in table. 2 you can do the following conclusions:

• B products are the most labor-intensive;
• Shop No. 1 is loaded by 96%, Shop No. 2 - by 87.8%, that is, the resources of Shop No. 2 are not fully involved.

Feasibility of production estimated using the ratio of labor intensity and marginal profit. Products with the lowest marginal profit per one standard hour are usually excluded from the production program.

Indirect costs are written off and the cost of production is formed using the direct costing method, that is, only direct costs are taken into account in the cost of production. Indirect costs are charged monthly to financial results... Direct costs include material costs and costs of wages of production workers. Therefore, we will make an estimate of the direct (variable) costs of production. We define margin profit for products A, B and C. The data are presented in table. 3.

Table 3. Calculation of margin profit
Index	Product A	Product B	Product C
Production volume, pcs.
Selling price of one product, rub.
Labor intensity of one product, standard hours
Direct costs for one product (wages), rub.
Direct costs for one product (raw materials and supplies), rub.
Cost of one product, rub.
Marginal profit of one product, rub.
Margin profit per one standard hour, RUB / standard hour

Product B has the lowest margins, so the production plan will focus on products with higher margins (A and C).

PLAN RESOURCE NEEDS AND BASIC STRATEGIES FOR A PRODUCTION PLAN

Usually attached to the production program resource requirement plan- a plan for the production and purchase of raw materials and materials that are used in the manufacture of products or the performance of work provided for by the production schedule.

A resource requirement plan shows when raw materials, supplies, and parts are required to manufacture each end product.

Production planning has the following characteristics:

• a planning horizon of 12 months is applied with periodic adjustments (for example, monthly or quarterly);
• accounting is carried out in aggregate by groups, insignificant details (colors, styles, etc.) are not taken into account;
• demand includes one or more types of goods or product groups;
• during the planning period provided for by the planning horizon, the workshops and equipment are not changed;
• when developing a production plan, are used basic basic strategies:

Pursuit strategy;

Uniform production.

FOR YOUR INFORMATION

Businesses that produce one type of product or a series of similar products can measure output as the number of units they produce.

Companies producing several different types products, keep records of homogeneous groups of goods that have the same units of measurement. These product groups are defined based on the similarity of manufacturing processes.

Pursuit strategy

The strategy of pursuit (satisfaction of demand) is understood as the production of the amount of products required for this moment time (the volume of production changes in accordance with the level of demand).

In some cases, only this strategy can be used. For example, restaurants, cafes, canteens prepare meals as orders come from visitors. Such catering establishments cannot accumulate products. They must be able to meet demand when it arises. The pursuit strategy is used by farms during the harvest and by enterprises with a seasonal demand for their products.

Companies must maximize their productivity at times of peak demand. Possible actions to achieve this goal:

• additionally hire employees under a work contract;
• to introduce overtime work due to production needs;
• increase the number of shifts;
• if there is not enough capacity, transfer part of the orders to subcontractors or rent additional equipment.

NOTE

During the recession business activity it is permissible to introduce a shortened working day (week), reduce the number of shifts, offer employees a vacation at their own expense.

The pursuit strategy is important advantage: Inventory may be minimal. A product is produced when there is demand for it, and is not accumulated. This means that it is possible to avoid the costs associated with the storage of inventories.

The production program for the pursuit strategy can be developed as follows:

1. Determine the projected volume of production for the period of peak demand (usually this is the season).

2. We calculate the volume of production that is required to be produced during the peak period based on the forecast.

3. Determine the level of stocks of products.

• the planned cost of finished products (full or incomplete);
• planned unit cost;
• additional costs that fall on the release of products during the period of demand;
• the marginal profit of a unit of production.

Uniform production

With uniform production, they constantly produce a volume of products equal to the average demand. Enterprises calculate the total demand for the planned period (for example, a year) and, on average, produce enough volume to meet this demand. Sometimes the demand is less than the volume produced. In this case, stocks of products are accumulated. In other periods, demand exceeds production. Then the accumulated stocks of products are used.

Advantages equal production strategies:

• the operation of the equipment is carried out at a constant level, which avoids the cost of its conservation;
• the company uses production facilities at the same rate and produces approximately the same volume of products every month;
• the enterprise does not need to conserve excess productivity resources to meet peak demand;
• no need to hire and train new employees, and in times of recession, fire them. There is an opportunity to form a permanent work collective.

Lack of strategy: during periods of declining demand, inventories and finished goods accumulate, the storage of which requires costs.

General procedure for developing a production program for uniform production:

1. The total projected demand is determined for the period of the planning horizon (usually a year).

2. The projected balances of finished products at the beginning of the planning period and the balances of products at the end of the period are determined.

3. The total volume of products to be produced is calculated. Calculation formula:

Total volume of production = Total forecast + Remains of finished products at the beginning - Remains of finished products at the end.

4. The volume of products that needs to be produced in each period is calculated. For this, the total volume of production is divided by the number of periods. If the plan is drawn up with a breakdown by months, then the planned annual volume of production is divided by 12 months.

5. Finished products are distributed (based on delivery contracts), shipped according to the dates specified in the delivery schedules.

In the production plan, they reflect the planned costs for the release of finished products and the standard cost of one product, determine the marginal profit per product and its sales price.

Here are some examples of applying the strategies presented above.

The chemical plant has several lines for the production of anti-ice reagents. These products are in demand in winter period... When developing a production plan for this kind the plant uses products pursuit strategy.

Peak sales are in December-February. The shelf life of the reagents is 3 years. The expected remainders of reagents in the warehouse at the beginning of the planning year will be 1 t.

The release of the reagent is scheduled to begin in November and end in March. Remains of finished products at the end of March are minimal.

The formation of the production program in terms of volume for November-March is reflected in table. 4.

Table 4. Production program by volume for November-March, t
Index	November	December	January	February	March	Total
Demand in the previous period
Delivery plan
Production plan

In the production program, the delivery plan is assumed at the demand level. The balances of finished products at the beginning of each month are equal to the balances of finished products at the end of the previous month.

Production plan for each month is calculated by the formula:

Production plan = Delivery plan - Balance of finished products at the beginning of the month + Balance of finished products at the end of the month.

Planned balances of finished products at the end of the month should not exceed 5 % from the planned volume of delivery of products to customers.

During the period of demand, which falls on December-March, the plant plans to produce 194.6 tons of reagent.

Having determined in the program the required production output in the peak period, the plant made a planned production cost estimate for 1 ton of reagent (Table 5).

Table 5. Planned production costing for 1 ton of reagent
Index	Meaning
Production volume, t
Direct costs (wages), rubles
Direct costs (raw materials and supplies), rub.
Total direct costs, rub.
Overhead costs per month, rub.
Packaging costs, rub.
Total costs, rub.
Margin profit, RUB
Sales price, rub.

Based on the production program and the cost estimate for 1 ton of reagent, a production plan is drawn up. The data are reflected in table. 6.

Table 6. Production plan
Index	November	December	January	February	March	Total
Planned production volume in the current period, t
Total costs per ton, rub.
Planned costs for the entire volume of production, rubles

The planned volume of production is 194.6 tons, the total cost is 1,977,136 rubles.

Implementation plan - 195 tons, the amount of implementation - 2,566,200 rubles. (13 160 rubles × 195 tons).

Profit company: 2 566 200 rubles. - 1 977 136 rubles. = 589,064 rub.

In addition to anti-icing drugs, the chemical plant specializes in the production of drugs household chemicals... The production is uniform, the products are produced throughout the year. The enterprise forms a production program and production plan for the year.

Let's consider the annual production program and the annual production plan of the factory for washing powders.

The annual plan for the production of finished products is taken at the level of demand for the previous year. According to the sales department, the demand for washing powder for the previous year was 82 650 kg. This volume evenly distributed by months... In each month it will be:

82 650 kg / 12 months = 6887 kg.

Supply plan is formed on the basis of existing orders and concluded supply contracts, taking into account the changing market demand.

Example of a production release program washing powder for the year is presented in table. 7.

Table 7. Production program for the production of washing powder per year, kg

Index

January

February

March

April

June

July

August

September

October

November

December

Production plan

Remains of finished products at the beginning of the period

Balances of finished goods at the end of the period

Delivery plan

The expected remains of powder in the warehouse at the beginning of the planned year will amount to 200 kg.

Remains of finished products in stock at the end of each month determined by the formula:

Remains of finished products in the warehouse at the end of the month = Planned volume of production + Remains at the beginning of the month - Volume of supplies.

Remains of finished products:

At the end of January:

6887 kg + 200 kg - 6500 kg = 587 kg;

At the end of February:

6887 kg + 587 kg - 7100 kg = 374 kg.

The calculation is carried out in the same way for each month.

The production plan will reflect the following data:

1. Planned standard cost of 1 kg of powder - 80 rbl.
2. The price of storage costs is 5 rubles. for 1 kg.
3. Planned production costs:

. per month:

6887 kg × 80 rubles. = 550 960 rubles;

. in year:

82 644 kg × 80 rubles. = 6 611 520 rubles.

1. Storage costs of finished products - 19 860 rbl.

When calculating storage costs, the balance of finished products at the end of each month are taken into account (Table 8).

Table 8. Calculation of storage costs

Index

January

February

March

April

June

July

August

September

October

November

December

Remains of finished products at the end of the period, kg

Warehouse costs, RUB / kg

The amount of storage costs, rub.

1. There are no ready-made production plans. An integrated approach is needed to develop an optimal production plan, taking into account economic activities and production technology.
2. The production plan should reflect changes in both external (fluctuations in market demand, inflation) and internal factors (increase or decrease in production capacity, labor resources, etc.).

Entrepreneurs involved in the production of goods or the provision of services should pay special attention to the section of the business plan devoted to production planning. An example of a production plan in a business plan should be based on forecasting sales of products or services. The more detailed this section is, the higher the chance of attracting investors to the business.

Start of development

Before starting to develop a production plan in a business plan, it is necessary to clarify whether the enterprise is active or is at the stage of creation. This is the question that interests investors in the first place. If the company is just being created, investors may doubt the profitability of the investment. Money... To prevent possible mistakes, it is necessary to correctly place accents when drawing up a production plan.

Basic moments:

1. Typically, a production plan is written using a sales plan. The production plan should be exhaustively described. It is better to arrange this with the help of a calendar plan and include forecasts of ongoing events, the necessary funding.
2. Described important points technological process from the moment of purchase of materials and ending with implementation finished product... It is necessary to think about how technologies will be improved and what will be needed for this.
3. The analysis of the demand for products and services is carried out. It is necessary to think over the questions concerning the prospects of the applied technology. Ideally, it should be more advanced than potential competitors.
4. Issues related to the supply of materials and components are being considered, since in most cases the constancy of the applied technologies depends on them.
5. There is a determination of the need for premises for the location of equipment, warehouse equipment. The location of production facilities and their composition are noted.
6. The material values ​​possessed by the enterprise and the ways in which the delivery will be made are indicated necessary materials in future. If the materials used require special conditions for transportation and storage, it should be described how these conditions are met, what quality control is applied.
7. Evaluation of indicators of practicality is carried out, determined by the amount of required time and human resources required for production. Indicators affect the amount of profit, namely this moment in to a greater extent worries many investors.

These are necessary points to which you should pay special attention. Certainly for correct drafting a production plan requires experience in the manufacture of goods and the provision of services. If production starts from scratch both in terms of knowledge and in terms of work in general, when developing a production plan in a business plan, you should use the examples of other enterprises, having learned the most useful from their experience.

How to identify the main technological processes

When choosing technological processes attention should be paid not only to the perfection of the equipment, but also to the availability of its use in various conditions of the operation of the enterprise.

For more accurate analysis, you can use the following data sources:

1. Technical characteristics For example, you can use the official websites of manufacturers, objective consumer reviews, etc.
2. Evaluation of works of analogues used at enterprises of the same profile.

When choosing equipment, you should pay attention to the advantages of its operation:

• durability;
• availability of service centers located near;
• versatility.

The production section should also include a calculation of the need for the amount of required office equipment for the normal functioning of the workflow.

Justification of the premises

When choosing a premises for production, attention is paid to the following points:

• Ability to comply with production and fire safety requirements.
• Availability of space for warehouses.
• Possibility of placing ventilation, air conditioners, water supply and sewerage systems.
• The presence of heating in the building.

Along with the development of a production plan, it is necessary to create a plan for the location of equipment, taking into account the possible expansion of production in the future.

Selection of transport

The production plan of the business plan should include options for choosing internal and external transport.

Internal transport:

• loaders and conveyors;
• manipulators operating on the territory of the enterprise.

The selection of inland transport should take place simultaneously with the selection of equipment and technology processes.

External transport is used to deliver materials and take finished products to the market for sale. It is better to take this type of transport in long term lease- its purchase is unprofitable, since it requires a separate parking space, Supplies, spare parts and service personnel. The acquisition of ownership of external transport is beneficial to larger enterprises.