Formation of a list of resources for executing the production program. Course work: formation of an enterprise production program in modern conditions

LecturePRODUCTION PROGRAM AND PRODUCTION

ENTERPRISE CAPACITY

Plan

1. Production program: content, measurement methods and indicators.

2. Production capacity of the enterprise and the method for determining it

1. Production program: content, measurement methods and indicators

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

Enterprise production program is a list of products, works and services under orders and consumer contracts.

The production program (product production and sales plan) consists of three sections:

production plan for products (services) in physical terms;

production plan for products (services) in value terms;

supply plan.

The determining role in the production program is given to the plan for the production of products (services) in physical terms. This section is especially important because in conditions of market relations, consumers do not need products in general and in unlimited quantities, but products of a very specific type, type, and in a certain volume. Natural meters(pieces, tons, meters, conditionally natural, etc.) characterize the production specialization of the enterprise, market share and are necessary for the balance of the enterprise. Without natural measures, it is impossible to determine the need for production capacity and its use. Natural meters most fully and correctly characterize the growth of labor productivity, but are applicable only for products of a similar purpose.

Key indicators The production program in physical terms is the nomenclature and range of products.

Nomenclature– this is an enlarged list of types of products produced by the enterprise (for example, petroleum products, fiberglass, confectionery, bakery products).

Assortment – characterizes in detail the varieties of products by grade, brand, design, etc.

When determining a production program, an important aspect is the correct choice of unit of measurement. In this case, the enterprise must use those units that reflect the most important properties of the product for the buyer.

The production program (product production and sales plan) is one of the defining sections of the enterprise’s socio-economic development plan and is associated with its other sections (labor plan, logistics plan, cost plan, etc.).

Enterprises form their production program based on:

government order;

consumer orders;

consumer demand.

Then a portfolio of orders is formed, i.e. production volume for wholesale supplies:

Q n = Q c –Q d) x K p

where Q с is the amount of demand for the product;

Q d - volume of concluded contracts with other suppliers;

K p - solvency ratio;

N is the number of market sectors.

The most optimal situation is considered to be when the volume of market demand is equal to the number of concluded contracts. If an enterprise wants to expand its influence in the market, it needs to develop a new strategy and competitive tactics.

The production plan in value terms makes it possible not only to determine the volume of production of various types of products, the rate and structure of growth, but also to calculate the wage fund as part of the cost, capital productivity and other indicators of production efficiency.

The unit of measurement for these indicators is the national currency. In addition, the currencies of other countries, such as the US dollar, may be used to characterize exports.

Cost indicators include:

commercial products;

gross output;

clean products;

conditionally pure products.

A general indicator of an enterprise's production program is sales volume or products sold. The first term is used in world practice, the second – in domestic practice. Sales volume more objectively reflects the results of the activities of an enterprise, both producing goods and producing services. The indicator of products sold, in accordance with logic, should be used only for enterprises in the sphere of material production that produce products. In a market economy, most enterprises create products and perform services, so the sales volume indicator is applicable to all enterprises.

Sales volume – This is the cost of goods and services produced and sold by an enterprise over a certain period of time. This microeconomic indicator is then transformed into a macroeconomic indicator - gross domestic product (the cost of goods and services produced in the country over a certain period of time).

Commercial products (TP) – the cost of finished products and industrial services produced during a certain calendar period and intended for external sales.

Products include:

Volume of production of finished products, completed and delivered to the warehouse;

Semi-finished products for external sales;

Products and spare parts for carrying out your own major repairs;

services of auxiliary workshops for external and own needs;

Own-produced tools that are part of the enterprise’s fixed assets.

Marketable products are determined in current and comparable prices of the enterprise as the product of production volume in physical terms () by the selling price of the product ().

TP= (Q i x C i) + U i

IN scarlet products – the cost of the total volume of all work performed during a certain calendar period, regardless of the degree of product readiness. It includes commercial products, changes in work in progress balances, changes in stocks of semi-finished products in the warehouse.

VP = TP + (N 2 -H 1)

where N 2, N 1 – the cost of work in progress balances and semi-finished products of own production at the beginning and end of the billing period.

Gross output is calculated using the factory method. At the same time, both commercial and gross output have their drawbacks, since they do not reflect the enterprise’s own contribution to the final result. To eliminate this drawback, pure and conditionally pure products are used.

Clean products – this is the newly created value in the enterprise (the net result of production). In economic essence, it includes wages issued in the form of wages, unpaid, but included in the cost of goods in the form of taxes and various charges, as well as profit. Net production does not include transferred value created at other enterprises (payment for raw materials, materials, energy, fuel and depreciation on fixed assets). This indicator can be determined from marketable or gross output.

Net production = Commodity (gross) production – material costs – depreciation.

Net output as an indicator of microeconomics at the macroeconomic level is embodied in an indicator similar in content - national income.

Conditionally net products are newly created value, but taking into account depreciation charges.

Conditionally net production = Commodity (gross) production – material costs.

Indicators of net and conditionally net production are used to analyze the structure of the cost of products (work, services) and plan the wage fund. The net product standard is part of the price of the product, including the basic and additional wages of personnel with deductions for social needs and standard profit.

Gross and net marketable output reflect production volumes for a certain period. However, profit maximization is achieved by selling products to specific consumers. The volume of sales is reflected in the third section - in terms of supplies.

Supply plan is a section of the production program that reflects the nomenclature, assortment, volumes and timing of product deliveries to specific consumers.

The supply plan includes deliveries against orders and deliveries for free sale. Deliveries based on orders reflect government orders and sales of products based on consumer orders. This type of sales is characterized by low risks and ensures guaranteed sales. At the same time, with such a sales system, contract prices are often used, which tend to decrease, which leads to a decrease in the profitability of sales and other technical and economic indicators of the enterprise.

Deliveries for free sale involve the sale of products at commodity exchanges, fairs, exhibitions, and auctions at free market prices. This ensures increased profitability of sales and increased profits.

The supply plan is developed in physical and value terms. The cost indicator of this section is the sold products.

Sold products (RP)(sales volume) – the cost of products paid by the buyer. It can be equal to marketable products if the balances of finished products in the warehouse at the beginning and end of the period remained unchanged. With an increase in stock balances, sales volume will be less than marketable products; with a decrease in balances, the sales volume will be greater than marketable products by the amount of the decrease in finished product inventories.

RP = TP +(-) GP with

The transformation of an administrative-command economy into a market economy requires justification of the enterprise’s business portfolio on the basis of a marketing concept, according to which the development of a plan for the production and sale of products provides for:

justification of the nomenclature and range of products;

determination of possible sales volume;

justification of product output by production capacity.

2. Production capacity of the enterprise and methods for determining it

Production capacity is the starting point for planning the production program of an enterprise. It reflects the potential capabilities of associations, enterprises, and production workshops. Determining the value of production capacity occupies a leading place in identifying and assessing production reserves.

Under production capacity enterprise is understood as the maximum possible output of products of a certain nomenclature and assortment or the volume of processing of raw materials at a given enterprise during a certain period with full load of equipment and production areas.

Production capacity depends on a number of factors. The most important of them are the following:

quantity and productivity of equipment;

quality composition of equipment, level of physical and moral wear and tear;

degree of progressiveness of technology and production technology;

quality of raw materials, materials, timeliness of their deliveries;

level of specialization of the enterprise;

level of organization of production and labor;

equipment operating time fund.

The presence of bottlenecks at intermediate stages of the production process should not be taken into account in calculations of the production capacity of the enterprise.

The calculation of the production capacity of the enterprise includes all equipment assigned to the main production workshops, with the exception of reserve, experimental areas and special areas for worker training; cultural and technical level of personnel and their attitude to work; achieved level of fulfillment of time standards.

When calculating production capacity, it is necessary to proceed from the available equipment and space, advanced production organization, the use of high-grade raw materials, the most advanced tools and devices, and the operating mode of the enterprise.

Production capacity varies throughout the year, so a distinction is made between input, output and average annual capacity.

Input power (M input ) – this is the capacity at the beginning of the planning period, usually at the beginning of the year (January 1) .

Day off (M exit ) – capacity at the end of the planning period, taking into account the commissioning and disposal of capacity due to capital construction, modernization of equipment, improvement of technology and organization of production.

M out. = M in. + M centuries – M vyv.

Average annual capacity
- This is the production capacity that the enterprise has on average per year. It is calculated by adding to the input power
average annual input
and subtracting the average annual retired capacity
taking into account the validity period
.

where n is the number of full months of operation of the introduced capacities;

m is the number of complete months of inactivity of retired capacities.

Increasing production capacity is possible due to:

commissioning of new and expansion of existing workshops;

reconstruction;

technical re-equipment of production;

organizational and technical activities, including:

increasing equipment operating hours;

changing the product range or reducing labor intensity;

use of technical equipment on leasing terms with return within the terms established by the leasing agreement.

To calculate production capacity, you must have the following initial data:

planned working time fund for one machine;

number of cars;

equipment performance;

labor intensity of the production program;

achieved percentage of fulfillment of production standards.

To determine production capacity, the operating time of the equipment is determined.

There are calendar
, regime
and planned funds of time
.

The planned time fund is calculated based on the operating hours, taking into account stops for repairs (a, in%)

With a continuous production process

Where
- number of working days per year;

- the average duration of one shift, taking into account the operating hours of the enterprise and the reduction of the working day on holidays;

- number of shifts.

The planned time fund during a continuous production process is equal to the scheduled time if repairs are carried out on weekends and holidays

In the case when technical equipment is used to produce industrial products of one type (for example, the production of electrical energy at a hydroelectric power station), production capacity is calculated by multiplying the amount of equipment by its productivity and the planned working hours. In multi-item production, calculations vary depending on the specifics of the production technology. The greatest difficulty is in calculating production capacity at a machine-building plant.

The production capacity of the unit depends on the planned operating time during the year
and its productivity per unit time

The production capacity of a continuous unit in a foundry is calculated as follows:

Where
- duration of the melting cycle;

B – filling volume per heat;

- yield coefficient of suitable casting.

For example, in an iron foundry, cupola furnaces are installed with a filling volume of 5 tons, melting time is 2 hours, and the yield coefficient is 0.6. The workshop's nomenclature is 6 types of products, weight per tractor set is 400 kg.

tractors

The production capacity of the tractor assembly line is calculated based on the production line cycle (t)

For example, the production line cycle is 2.66 minutes.

Tractors

The production capacity of a site with the same type of equipment and the same nomenclature is calculated by multiplying the production capacity of the unit by their number (K). So the production capacity of 6 cupolas of the melting section of the linear shop is equal to:

Tractors.

The production capacity of the section of all units (5 pieces) of the thermal workshop is 100,000 tractors (20,000 x 5).

The production capacity of the turning section of the machine shop (50 machines) is calculated as follows:

tractors,

Where - progressive labor intensity of a set of parts (gears) needed for 1 tractor, hour.

Progressive labor intensity reflects the use of advanced equipment, technology, production and labor organization. Conversion of average labor intensity to progressive is carried out using a reduction coefficient, which is determined on the following scale:

In the considered example

hours,

Where - average labor intensity of a set of parts, taking into account the exceeding of production standards for the site by an average of 25% (
).

Average labor intensity is determined based on the standard time for a product (
) taking into account the average percentage of exceeding production standards (
).

n/h

The production capacity of the workshop is determined by the leading section. Based on previous calculations, we assume the production capacity of the machine shop for the turning section is 125,000 tractors. The production capacity of the thermal workshop is calculated for the thermal units section - 100,000.

The production capacity of the assembly shop is equal to the capacity of the tractor assembly production line - 90,000, the same capacity of the linear workshop.

The production capacity of a forge shop is calculated in the same way as in a machine shop. For example, it will be 70,000 tractors.

The production capacity of the plant is calculated based on the leading workshop. At a machine-building plant, in most cases, the leader is the one who produces, i.e. assembly shop. Based on these premises, the production capacity of the plant is determined by the capacity of the leading workshop and amounts to 90,000 tractors.

To justify the production capacity of the plant, it is necessary to draw up a production capacity diagram (Fig. 1).

Rice. 1. Production capacity of the plant workshops

The results of calculations to determine production capacity are reflected in the balance of production capacity.

Justification of the production program by production capacity is carried out according to the following methodology:

1. The use of average annual production capacity in the reporting period is analyzed. In the process of analysis, the achieved level of utilization of production capacity, the degree of progressiveness of the equipment and technology used is determined; degree of utilization of equipment and production space; the achieved level of organization of production and labor at the enterprise.

Average annual production capacity utilization rate (
) is determined by the formula:

Where - planned (actual) volume of products produced by the enterprise or volume of processed raw materials for a given year;

- average annual planned (actual) production capacity.

2. Planning is carried out to increase the capacity utilization factor. For this purpose, reserves are identified: extensive and intensive. Extensive reserves include reserves of useful operating time of equipment within the regime fund (reduction of downtime, duration of repairs).

Intensive factors include measures to more fully load equipment per unit of time and increase the output of suitable products.

Production capacity utilization factor in the planning period(
can be determined by the formula:

Where
- production capacity utilization rate in the reporting period;

- growth index of capacity utilization factor in the planning period.

4. A comparison of possible product output with possible sales volume is carried out. Possible output is compared with the planned target. The production program will be completed if the possible production volume from existing facilities is equal to or greater than planned.

If the draft production program does not ensure full utilization of production capacity, then it is necessary to look for additional opportunities to increase sales volumes and additional capacity utilization. If the sales plan exceeds production capacity, then in order to retain customers and clients it is necessary to carry out a set of measures to increase production capacity.

To determine the overall size of capacities and mobilize reserves, a balance of the enterprise's production capacity is developed.

The balance of production capacity of an enterprise (planned) is compiled as an algebraic sum:

Where
- production capacity at the end of the planned period (output) in the appropriate units of measurement;

- production capacity at the beginning of the planning period (input);

- increase in capacity due to ongoing organizational and technical measures (changes in the operating mode of equipment, improvement of labor and production organization, intensification of technological processes, etc.);

As a result of studying the chapter, the student should:

know

• basic concepts and categories of the enterprise’s production program;
• stages of formation of the enterprise’s production program;
• main indicators of the production program;
• methods for optimizing the production program;
• factors influencing the implementation of the production program;

be able to

• calculate the main indicators of the enterprise’s production program;
• determine the optimal values ​​of the enterprise’s production program;

own

Methods and techniques for analyzing the production program of an enterprise as the most important component of production development.

Production program development

The activities of the enterprise are implemented as a result of the implementation of the production program. A production program is an expanded and detailed plan for the production and sale of products, reflecting the volume, nomenclature, range and quality of products. It is the result of achieving the goals of the enterprise: obtaining maximum profit, taking into account real resource capabilities, meeting the needs of the sales market, maximizing production costs, and maximizing equipment utilization.

The production program of the enterprise is formed with the help of marketing research, which makes it possible to identify niches and market segments, as well as estimate the expected volume of product output. The production program allows us to take into account not only the timing and volume of product deliveries to the market, but also the maximum utilization of production capacity. Based on the production program, sections of the enterprise’s strategic plan are formed or adjusted.

The production program contains data on the production and sale of products by volume indicators (product, sales), product range, assortment and quality, broken down by calendar periods based on the sales policy plan.

The product range and range are one of the main indicators of the enterprise’s production program. The product range or product range is a list of various products in the enterprise program, defining the main areas of production and its specialization. It contains the name of the product indicating quantity, quality and delivery dates, i.e. This is the entire set of products produced by the enterprise.

The product range is an expanded (compared to the nomenclature) set of varieties of products of a certain name, differing in technical and economic characteristics (size, appearance, etc.).

An assortment is a set of goods offered by a manufacturer on the market. Types of goods are divided into product groups (types) in accordance with functional features, quality and price. In turn, each group has assortment items (varieties, brands). For example, refrigeration equipment is represented by one-, two- and three-compartment refrigerators and freezers. They all differ in volume and technical data.

Effective assortment management at an enterprise consists of producing and selling goods that are in demand among customers. To do this, it is important to determine the relationship between old and new goods, goods of single and mass production.

Formation of the assortment begins with the development of an assortment concept to determine the optimal size of various types of goods. The purpose of assortment concepts is to identify those products that correspond to the production structure of the enterprise and are in demand in the market. When developing assortment concepts, much attention is paid to the following areas: variety of types and varieties of goods; frequency of assortment updating; price-quality ratio for goods of this type. As a rule, the enterprise’s assortment structure of demand and product supply is predicted.

Product portfolio management continues throughout the product life cycle. It begins with the idea of ​​its creation and ends with its discontinuation, i.e. it's a continuous process. The effectiveness of product assortment planning lies in the ability to transform existing production capacity with enterprise resources into a final product that generates profit.

The volume of production in value terms is determined according to the plan for the production of industrial products in physical terms (tons, meters, kilowatt-hours, pieces, sets, etc.). The unit of measurement is mandatory for all levels of planning and production management and ensures the implementation of the production program in the prescribed range and the implementation of delivery plans under contracts.

An integral part of the production plan in physical terms is product quality. In terms of its technical and economic indicators, it must meet modern technologies and consumer demands at all stages of product design and manufacturing. Outdated products are removed from production, products are modernized, and the technical characteristics of manufactured products are improved in compliance with standards, technical specifications, etc.

The production plans of enterprises indicate specific terms for the replacement of obsolete products, as well as the creation of new types of products (types, models). Product planning is the systematic decision-making from the development and creation of a brand to the sale of products.

In market conditions, an enterprise not only creates and produces goods, but also prepares consumers to purchase these goods. For example, a corporation Apple Before starting to sell a new product, it conducts an aggressive marketing campaign to convince consumers of the need to purchase this product. Marketing starts with the consumer and ends with the consumer. Taking into account consumer requirements when developing the production program of the enterprise is shown in Fig. 7.1.

Rice. 7.1.

In market conditions, production at the enterprise is focused on the consumer and marketing research. If this principle is not observed, as a rule, enterprises do not have an effective position in the market. The marketing department conducts a comprehensive study of markets, their problems and prospects, studies demand taking into account market requirements and the capabilities of the enterprise, analyzes and forecasts the economic situation, and advertises products. When developing a specific production program, it is necessary to take into account the timing and volume of product deliveries to the market, the maximum, uniform utilization of production capacity, and the effective demand of the population.

The formation of a production program consists of several stages.

On first stage All products are ranked taking into account the interests of the enterprise and the possibilities of its sales. For this purpose, a ranking table is being developed based on expert assessments of specialists. Let's consider an example of ranking five types of products included in the annual production program of an enterprise (Table 7.1).

Table 7.1

Ranking of product types

Thus, the calculations show that product D has the largest share of the market (30%), products D and C have the smallest. According to the rank of profitability, all products are arranged in the following sequence: D, B, D, A, C.

Based on the combination of two indicators, the first place is occupied by product D, which has a very high profitability (56%) and the highest share of sales on the market. In last place is product B.

On second stage an assessment of parameters (indicators) depending on the purpose and market conditions (type, reliability, efficiency, design) is given. The values ​​of the parameters are entered into the table in the order in which the market evaluates them. The assessment of product quality is taken as a standard, which is assigned a value equal to one. Experts evaluate the quality of manufactured products and give an appropriate rating.

On third stage The degree of product demand in the market is determined. To determine the volume of demand in the market, a ranking table is filled out (Table 7.2).

Table 7.2

Ranking table

On fourth stage Products are assessed based on their degree of competitiveness. Experts evaluate products based on a combination of factors, and the results are entered into the appropriate table (Table 7.3).

Table 7.3

Degree of product competitiveness

In a market economy, the law of competition operates, according to which the price of homogeneous goods decreases. The experience of successful companies shows that competitive products are produced by those enterprises that control quality.

The competitiveness of a product (product) is opposition to similar products on the market with approximately the same consumer properties. Competitiveness is determined by product quality and price. It is important for the consumer that the product is of high quality, but at a low price. Lately, manufacturers have been trying to convince us that a low price cannot produce high-quality products. However, manufacturers are also interested in competitive products, as sales volumes and profits increase. In market conditions, non-competitive products can be sold for some time, but not for too long. That is, both the manufacturer and the consumer are interested in competitive products.

The integral indicator of competitiveness (ICI) allows an enterprise to determine what products to produce. The production program includes those products whose integral competitiveness indicator is higher than that of a similar product from a competitor. If the integral indicator of the competitiveness of a given enterprise is lower than that of a competing commodity producer, then such products are not included in the production program and are discontinued (Table 7.4).

Table 7.4

Values ​​of the integral indicator of competitiveness

If the competitiveness indicators are the same, then products are included in the production program only when it is planned to improve their quality.

On fifth stage factors of the enterprise's competitiveness with competitors are compared (quality, packaging, warranty period, after-sales service, brand prestige, etc.) This allows:

• determine the range of finished products taking into account existing production capacities and market demand;
• identify competitors with similar products;
• calculate the integral overall indicator of competitiveness;
• determine the product range from the consumer and manufacturer sides;
• highlight different requirements for products in domestic and foreign markets.

The production program of the enterprise is formed taking into account the volume of product stock in the warehouse and the balance of products at the stage of order picking, packaging and preparation for shipment to consumers.

The volume of product stock in the warehouse depends on the influence of the following factors: instability or fluctuations in market demand; providing warranty after-sales service for spare units, parts, parts that fail, replacement of defective samples to meet unexpectedly increased market demand. The size of the stock may fluctuate and its value depends on the planned sales volume.

The production program must take into account inventories of semi-finished products and work in progress to mitigate the negative consequences of uneven supplies. The volume of stock of semi-finished products and work in progress should be close to optimal, i.e. ensure rhythmic, uninterrupted operation of all parts of production without creating large inventories.

The amount of stocks of semi-finished products and work in progress (Zn) is determined by the formula

where O – production volume; D – duration of the production cycle; α – average availability factor; P – duration of the planned period (month, quarter, year)

Cost of the product in process:

When forming a production program, natural, conditionally natural, labor and cost values ​​(indicators) are used.

The units of measurement of products established in the program are mandatory for all levels of planning and production management. This is important for fulfilling the production program in the approved assortment, fulfilling the cooperative supply plan, contract supply plan and linking the production program with product quality indicators.

At the planning stage of a new type of product, a schedule is established for the gradual removal of obsolete products from production, and the transition of the enterprise to the production of a new competitive product, redistribution of resources and sales. The theory of competitiveness, owned by Harvard University professor M. Porter, identifies three types of competitive advantages:

• 1) lower costs (the ability of an enterprise to develop, produce and sell goods at lower costs than competitors);
• 2) differentiation (the ability to satisfy the special needs of customers and receive a price for this on average higher than that of competitors);
• 3) focusing (orientation of the enterprise’s efforts (“focus”) either on a certain group of consumers, or on a limited part of the product range, or on a specific geographic market).

Management of the enterprise production program includes:

• formation and distribution of the production program for the production of products according to planned periods of the year between workshops;
• calculations of calendar-planned production flow standards;
• formation of nomenclature and calendar plans for the production of products in the main workshops;
• formation of a workshop production program with distribution among sections and teams.

When developing a production program, scientific approaches, principles and methods of management are taken into account, for example, level forecasting, sequential decision-making, creating situational plans, linear programming, diversification of products and markets, increasing the competitiveness of products, as well as market information about consumers and competitors, supply and demand .

The formation of the production program is influenced by the data of the long-term production plan, taking into account the order portfolio, studying market conditions and product sales. This information is approved by senior managers taking into account the enterprise development strategy. The difficulty lies in foreseeing possible options for the further development of the enterprise, taking into account changes in market conditions.

To increase it, enterprises began to show increasing interest in the existing best world practices in the field of organization management technologies and building an effective, clearly structured production system. To understand the essence and objectives of modernization, one should consider the concept of a production system. This concept includes absolutely all operations and processes that are associated with creating value for consumers and even those that incur damages and losses. Thus, in general terms, the production system...

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UDC 338.33

FORMATION OF A PRODUCTION PROGRAM

FORESTRY COMPLEX ENTERPRISES IN MODERN

CONDITIONS

FORMATION OF THE PRODUCTION PROGRAM OF THE ENTERPRISES OF THE FOREST COMPLEX IN MODERN CONDITIONS

Voronina E.A., Voronin V.A. (Siberian State Aerospace

University, Krasnoyarsk, Russian Federation) Voronina E.A., Voronin V.A. (Siberian state aerospace university)

The main aspects of the formation of the production program of a timber industry enterprise are considered.

The article considers main aspects of the formation of the program of timber industry enterprises.

Key words: production program, analysis, demand, competition, investment

Key words: production program, analysis, demand, competition, investment

The socio-economic development of any economic entity is inextricably linked with the expansion and rational use of available resources. The production and economic activities of forestry enterprises are subject to strong market influence. Competition forces enterprises to improve the technical level and quality of their products.

A production program in modern conditions is a product production plan that provides for continuous improvement of the product range and improvement of its quality. It is developed on the basis of an analysis of production capacity and the material and technical level of production, marketing research, and analysis of the implementation of contracts for the supply of products to consumers.

For forestry enterprises, an important task when developing a production program is the possibility of increasing the volume of production of products for which there is increased demand, through better use of the cutting stock, wood raw materials and systematic, structural changes (updating) of the product range.

Increasing the efficiency of the timber industry enterprises largely depends on the level of wood processing at the places of its harvesting, the use of the entire mass of harvested wood, including low-value, deciduous, firewood and wood waste.

One of the main conditions for the progressive development of an enterprise is the rapid introduction of capacities for the production of products with high added value.

The growth rate of production volume and improvement of its quality directly affect the cost, profit and profitability of the enterprise.

The theoretical model for determining the cost of products (pricing) is based on the fact that the main purpose of the price is to ensure uninterrupted revenue from the sale of goods and services.

The object of the study was one of the forestry enterprises of the Krasnoyarsk Territory, which have similar market positions and economic operating conditions.

The range of services provided by the company includes pre-sale preparation of wood, sawing according to the client’s order, complete packaging according to the customer’s specifications and delivery of products by road or rail.

The main market for products is China, a small part of it is supplied to the domestic market.

The enterprise has several logging sites, a lower warehouse, a woodworking shop, as well as its own repair base.

Sawmilling also uses wood brought from the Ural region and Central Russia. All raw materials have phytosanitary certificates and are subject to strict input control. Technological stages of production are continuously improved, the quality of products is subject to constant monitoring.

In the volume of product sales in the analyzed period, 58% were round timber. The volumes and costs of woodworking products decreased by type from 10% to 30%, while their quality deteriorated.

One of the reasons for the low quality of lumber is the use of physically and morally outdated equipment. Therefore, the main development strategy of the enterprise is to carry out technical re-equipment of production as soon as possible and expand the range of products used in low-rise construction and finishing: profiled timber, euro-lining, tongue-and-groove floor boards, block house, etc.

The implementation of the project will increase the output of wood products

boots by 4 thousand m and significantly improve its quality.

Analysis of market conditions and sales prices of the main competitors made it possible to predict prices and sales revenue, which could amount to more than 105 million rubles, which is 48% higher than the base level.

To improve the quality of lumber products, it is planned to use fire retardant and antifungal impregnations, adhesive systems, etc., which will increase the need for working capital.

The amount of investment required to “start” the project will be about 9 million rubles, including approximately 500 thousand rubles. - to replenish working capital. The necessary buildings, structures and communications for the implementation of the project are available at the enterprise.

Table 1 presents the main indicators for the project of technical re-equipment of production in order to increase output (expand the range) and improve the quality of woodworking products

Table 1 - Economic efficiency of the project

Indicator name Indicator value Change Growth rate, %

fact project

Revenue from the sale of woodworking products, million rubles. 70.7 105.0 34.3 148.5

Labor productivity, thousand rubles/person. 1178.3 1875.0 696.7 159.1

Costs of production and sales of products, million rubles. 51.5 62.2 10.7 120.8

Capital productivity, rub./rub. 2.0 2.7 0.7 135.0

Profit from product sales, million rubles. 19.2 42.8 23.6 222.9

Costs per 1 ruble of products, rub. 0.73 0.59 -0.14 80.8

Product profitability, % 37.3 68.8 31.5 184.5

Capital return, % 54.9 111.2 56.3 202.6

Payback period, months - 3 months - -

List of sources used

1. Zherdeva, A.V. Timber industry complex of Siberia: problems and innovations. Increasing the efficiency of the timber industry complex of the Siberian region / A.V. Zherdeva // Russian entrepreneurship. - 2010. - No. 8. P.93-97.

2. Zakharenkova, I.A. Complex problems of developing a strategy for innovative development of wood-processing enterprises in Russia / I.A. Zakharenkova // Forest Economic Bulletin. - 2008. - No. 1(55). pp. 35-43.

3. Savitskaya, G.V. Analysis of the economic activity of an enterprise: textbook / G.V. Savitskaya. - 6th ed., revised. and additional - M.: INFRA-M, 2012. - 536 p.

Methodological provisions for the formation of production programs for processing shops.

The production program of the processing shop reflects the nomenclature and quantitative size of the task for the launch and production of parts. This division of the program into two parts is important from the point of view of organizing the uniform work of all main workshops. Correctly calculated and implemented part launch programs ensure their timely release, and release programs ensure continuous assembly of products and timely receipt of parts to other workshops for further processing. The production program is decisive for the workshop.

The production program for production consists of tasks for the production of parts that are finished products of this workshop and are subject to transfer to other units along the technological route, necessary to replenish the stock between the planned and subsequent workshops along the technological route to the standard level, for repair needs, spare parts, etc. goals. The launch program consists of a program task for the production of parts and the number of parts to be replenished to the standard cycle reserve level. The production program, as a rule, is developed for the next planned month in detail, and the nomenclature and quantitative composition of the task must correspond to the technical and economic indicators of the workshop in the planned month and ensure the rhythmic release of finished products.

The basis for the development of production programs are: adjusted (refined) design documentation for the launch and production of parts; applicability of DSE in products; calendar-planned production flow standards; information on the composition of production areas and technological equipment of the workshop; information about the state of work in progress, i.e. on the availability of finished parts in the central warehouse and in workshop storerooms on the first day of the planned month; planned volume of finished product output in accepted units of measurement; data on technological processes for processing parts and some other information.

Features of formationproduction programs for machiningsingle production workshops

Single production is characterized by technological specialization of workshops and sections. This means that in processing shops, equipment is installed in homogeneous groups of machines (lathes, milling, drilling, grinding, etc.). Workstations are specialized according to the type of work performed, characteristic of the machines of the above groups. Such workplaces are characterized by the absence of a solid rotation of work. They are assigned 20-30-40 operations.

Production planning in single production workshops is carried out in close connection with the work of the joint stock company's PDO and the workshop's PDB with the work of technical production preparation services. The planned deadlines for the completion of each order for the production of single products or their small series must be coordinated with the order of submission of technical documentation to the workshops.

Program tasks for each planned period of time (quarter, month) are determined on the basis of cyclic (network) as well as consolidated product manufacturing schedules. A planning accounting unit (PUU) in a processing shop, as a rule, is taken to be a set of custom parts (custom-made, complete-unit, complete-group). The development of production programs begins with detailing products into sets of parts included in the order. To determine the timing of the launch of a kit into production, the specified deadlines for its delivery to the following workshops along the route are used.

A characteristic feature of unit production planning is the group launch of parts of different names and sizes that are structurally and technologically similar. This makes it possible to organize their joint processing when performing a number of coinciding operations.

First of all, the program includes ongoing work that was not completed in the previous month. For parts for which processing will not be completed in the planned month, the percentage of their readiness at the end of the month is indicated. The planned volume of work must correspond to the throughput of the workshop. It is determined by the number of machine hours that can be performed by all groups of equipment in the workshop during the planning period.

. Formation of production programs for mechanical assembly shops of mass production

We will consider the task of forming a production program in more detail due to the complexity of the work performed, based on the principle of its calculation according to the reserve standards for the mechanical assembly shop, in which parts are processed and products (assembly units) are assembled for the main assembly of products.

The main goal of this method of calculation, used for large-scale and sustainable serial production of products, is to maintain at an established level both the standard sizes of the stock of finished DSU (warehouse stock) and those in the production process (carrying cycle stock).

Formulation of the problem

To the machine assembly shop for another month (E) required to form:

1. The production program for the production of DSU, in which the calculated total volume of work in accepted units of measurement (pieces, rubles, standard hours) would be no less than the NCP task for a given month, included additional production of DSU under contractual obligations to third parties and corresponded to the target function

2. Production program for launching parts, ensuring the implementation of the generated production program

Limiting conditions:

The constituent elements of the above inequality are not equivalent.

Most of the DSUs intended for the direct assembly of JSC products or to be transferred via NCP to other main workshops are included in the production program and thereby in the generated production plan for the workshop in the first place, since they belong to the strictly mandatory nomenclature of the workshop.

In cases of constant and significant discrepancy between the production capacity of a workshop and the specified program, it is necessary to take organizational measures to ensure that the proportions in the technical development of this workshop in relation to all other workshops of the plant are fully observed.

Formation of a parts production program

The production program of the workshop consists of two parts: the launch program and the production of the DSU. The main one is the production program, since it determines the production of finished parts, which are the commercial products of the workshop. To perform calculations for the formation of a production production program, it is first necessary to determine the detailed composition of the assembly units included in the workshop's output volume. Determining the list of parts and their quantity to solve a problem is a very responsible job, since the consistency of the work of the shops involved in the implementation of the product production program depends on the quality (accuracy) of its implementation. Therefore, this work is performed at automated workstations (AWS) by qualified specialists from the department of technical departments of workshops.

First of all, the need for parts for the production program is calculated using the formula

Formation of a parts launch program

Determining a parts launch program is, in principle, similar to the described method for creating a parts release program.

To carry out the corresponding calculations, basically the same initial data are used as when forming the parts production program. Additional information here is: standard dimensions of the in-shop rolling backlog and parts for the first day of the planned month; actual number of parts in the rolling backlog as of the first day of the planned month .

The launch program for parts for each item in its final form is determined. the program for launching and producing parts can only be implemented if it corresponds to the production capacity of the workshop for which it was compiled and the established (acquired) volume of output in monetary units. To identify this correspondence, it is necessary to determine the labor intensity of the detailed program by type of work and calculate the equipment load.

Determining the labor intensity of a detailed program

To perform the corresponding calculations, a program for launching or releasing parts must be adopted.

Bearing in mind that the parts production program must necessarily be implemented, since the implementation of the CE assembly plan and the volume of commercial output of the workshop depends on this, and that the parts included in it must undergo all processing operations according to the technological process, it is advisable to take this particular program as the basis for carrying out labor intensity calculations. It should be taken into account that in the planned month one (smaller) part of the parts will be released due to the cyclic backlog carried over from the previous month, and the other (larger) part - due to the parts that make up the launch program. At the same time, in the same month, in accordance with the launch program, a rolling cycle reserve is created for the month following the planned one.

Therefore, when calculating the labor intensity of the program, it is necessary to determine what amount of work carried over to the planned month remains unfulfilled and what amount of work will move on to the next planned month. In conditions of sustainable mass production of parts, it is usually assumed that the volume of work carried over from month to month is equal. At the stage of enlarged calculation of equipment load, this assumption is quite acceptable.

To carry out calculations to determine the labor intensity of the work of a detailed program, the results of calculations from the previous stage of forming a detailed production program and additional initial data recorded on a floppy disk are used - the complexity of processing parts produced by the workshop, by operation s technological process, consisting of characteristics of parts, equipment and numerical characteristics of labor intensity.

The complexity of processing parts is determined by multiplying the production program for a part of the y-th name by the complexity of processing one part of the same name by technological process operations.

In general terms, these calculations are expressed using the formula for the labor intensity of work related to each technological group of equipment. In general, the calculation is carried out as follows:

As a result of the calculations, the total labor intensity of work is determined, assigned to each technological group of equipment, jobs not related to the use of technological equipment in the planned workshop. This prepares the basic initial data for calculating equipment load.

Calculation of equipment load and establishment of finalversion of the detailed production program Calculation of workshop equipment load includes determining the labor intensity of a detailed production program. Without it, it is impossible to judge whether a given program can be carried out in the workshop. At this stage, the useful time fund is calculated for each technological group of equipment with the work shift and equipment load factor established for the workshop.

The results of calculating equipment load are used directly to design organizational and technical measures to eliminate bottlenecks and use the excess capacity of individual sections or groups of equipment.

The results of calculating equipment load are directly used: for additional inclusion in the production program of parts that are finished products of the workshop, in order to establish the final output volume in monetary units; to remove a certain nomenclature and the corresponding number of parts from the program or design organizational and technical measures to eliminate bottlenecks.

These two types of work are performed on personal computers by specialists from the department of technical and engineering departments of the workshop. If necessary, adjustments are made to the calculated complexity of processing individual batches of parts in connection with the possible transfer of part of the work to other workshops, etc.

The above work is carried out by going through various options for including parts in the calculation in order to select the most effective one. Variant selection can be carried out according to a system of priorities entered in advance into the computer as additional information.

The distribution of the workshop production program among sections is carried out in accordance with the specialization of sections (teams), assigning to them a certain range of parts and equipment. The process of performing this work is, in principle, similar to the above basic provisions for the formation of a program for a joint stock company or enterprise. This takes into account the maximum interdependence of technological operations and the closed cycle of processing parts assigned to a site, a team working for a single team.

Features of the formation of production programs for the main mass production workshops

Mass production is characterized by the production of a limited and stable range of products over a long period of time with a relatively constant daily production rate. Mass production is characterized by narrow specialization of jobs. Production planning is centralized, based on calendar-planning standards: the cycle (rhythm) of production of parts, backlogs and schedules (standard) of work of lines and sections.

Features of planning in mass production:

Ensuring the movement of parts and assembled products through technological process operations at a given time;

calendar and planning standards are very stable in nature and are the basis for planned regulations for the operation of production lines;

A centralized production planning system is characterized by clarity, flexibility, and efficient operation. This allows you to successfully automate basic production management processes.

Planning should ensure: frequency of repetition and regulation of production movements based on standard schedules; simultaneous coverage of all levels of production with planned calculations, ensuring continuous replenishment of all types of reserves at the stages of the production process to standard sizes.

The most common method for calculating production programs for workshops is the chain method, when calculations are carried out sequentially from assembly to procurement workshops. The planning and accounting unit is the detail.

The parts production program is calculated for each workshop so that it meets the need for them in the subsequent workshop along the route, including external deliveries from the i-th workshop and the required quantity to replenish its internal regulatory reserve. The calculation is carried out using a formula that takes into account the state of the cyclic backlog of workshop parts:

In table An example of calculating the launch-release program for a part of the th name in the processing and procurement shops of the joint-stock company is given.