The effective functioning of an enterprise in a market economy can be achieved only in the case of constant control over the volume and quality of products. An analysis of the performance of production and sales of products must be carried out every month, quarter, six months and a year.
It is necessary
production plan or business plan
Establish projected targets for production and sales of products. Planned indicators for the main product range must be taken from the data indicated in the strategic business plan or production plan of the enterprise. The production plan is usually developed at the beginning of the reporting period and approved by the head of the enterprise. The production plan should include not only forecast indicators for the period, but also the need for financial resources to achieve these indicators.
Determine the total actual volume of production, credited to the implementation of the plan for the reporting period. To do this, it is necessary to take into account data on the gross output of the enterprise, that is, for all manufactured and sold finished products, including work in progress, as well as the work performed by the enterprise. To obtain a reliable estimate of the fulfillment of the production plan, it is necessary to analyze the percentage of fulfillment of the plan for the main products and for work in progress.
Calculate the percentage of fulfillment of the plan for the main product range, as well as for work in progress. The indicator of plan fulfillment in this case is calculated as the ratio of the total actual volume of production, attributed to the fulfillment of the plan, to the total planned output of products indicated in the business plan or production plan of the enterprise. The plan completion rate is expressed as a percentage.
Analyze the data obtained by the percentage of the plan and compare it with the data for the previous reporting period. As a result of such an analysis, it is possible to determine the level of increase in the level of implementation of the plan in this reporting period compared to the past. If the growth rate is negative, then it is necessary to identify the reasons that negatively affect the implementation of the plan, as well as to develop specific measures to improve the operation of the enterprise.