Volumetric planning is the first stage of operational production planning, which provides for the construction of production programs for workshops and sections based on the distribution of the enterprise's production program by departments and calendar periods of the year. Each workshop (section) is given a nomenclature and volume assignment for each planning and accounting period, checked for compliance with available resources. When distributing the production program among the shops, the production capacity and specialization profile of the shop are taken into account. Therefore, the construction of production programs must be preceded by the definition of production capacity.
The production capacity is calculated not only to justify the production program, but also to establish the directions and sizes of capital investments, identify and use intra-production reserves to increase production volume by introducing measures to eliminate imbalances in the loading of various groups of equipment and production areas.
The production capacity of the site is calculated for each main group of interchangeable equipment. In the manufacture of several products, the production capacity for a given group of equipment can be determined in conditional products (the first method) or as a percentage of a given production program (the second method).
Production capacity in conditional products according to j-th group equipment
Where is the available fund (resources) of time j-th equipment groups during the planning period, h.
The value is calculated as follows:
.
Here - the planned loss of time for the repair of equipment of the j-th group,%; - possible to use the fund of time, determined by the formula:
where is the number of pieces of equipment of the j-th group; - the number of shifts in the operation of the equipment of this group; - shift duration (8 hours); - the number of non-working days in the planning period; - number of working holiday days; - the number of reduced hours on holidays;
The average progressive norm of time for the manufacture of one conditional product on the j-th group of equipment (machine-hour), determined by the formula:
.
Here n is the number of product names; - number i-th products provided for release during the planning period, pcs.
Production capacity, measured as a percentage of a given production program:
Here - coefficient taking into account the costs of preparatory and final time; - coefficient of fulfillment of production norms (average progressive); - the actual number of marketable products.
Comparing the production capacity for all leading groups of interchangeable equipment, its minimum value is found. This value shows the "bottleneck", limiting the production capacity of the site. It should be expanded as much as possible by developing a set of organizational and technical measures. After the development of these measures, the production capacity of the site is established either in specific products, or in conditional products, or as a percentage of the planned output.
Production capacity, measured in conditional products, can be expressed by the number of specific products, determined by the formula:
.
Production capacity, measured as a percentage, can also be expressed in terms of specific products. following formula:
.
Determination of equipment utilization indicators
and production capacity
The level of utilization of equipment and production capacity is characterized by extensive, intensive and general utilization rates.
Extensive coefficient the use of equipment is defined as the ratio of the time actually worked out by this group of equipment to the available fund
,
where - the actual (planned) release of products for a certain period of time, pieces; - actual time spent on the product for the j-th group of equipment, machine-hour; - number of pieces of equipment of the j-th group; - disposable time fund of a piece of equipment of the j-th group, h.
Intensive coefficient use characterizes the use of equipment in terms of productivity per unit of time and, accordingly, shows the amount of losses in time spent per unit of output
where is a technically justified (medium progressive) norm of time per unit of production of the i-th item for the j-th group of equipment, machine-hour.
The overall capacity utilization rate shows the level of equipment utilization and, accordingly, its full reserve for a given program. It determines the division of the planned (or actual) volume of products manufactured by a group of equipment (workshop, section) for a certain period of time by the planned production capacity in the appropriate units of measurement for the same period of time:
The production capacity utilization factor of a site (workshop) is determined as a weighted average for all the main groups of site equipment, either by the number of machines or by their cost:
where is the cost of equipment of the j-th group, rub.; h is the number of equipment groups.
Number of products: A-6400 pcs., B-3000 pcs., V-8000 pcs., G-3000 pcs.
Calculate the production capacity as a percentage.
Fund of time, possible to use one machine in two-shift work:
Available time fund of one machine:
The time fund required for the program, taking into account the preparatory and final time for the group of machine tools model 013:
Table 1. Initial data
The end of the table. one
Production capacity of this group of equipment (% of the output plan):
Table 2. Calculation results
The production capacity (number of products) for specific products, based on the nomenclature and assortment established in the plan, will be:
A=6400∙1.065=6816 pcs.
B=3000∙1.065=3195 pcs.
H=8000∙1.065=8520 pcs.
D=3000∙1.065=3195 pcs.
Let's calculate the production capacity in conventional units.
Average progressive norm of time for the manufacture of one conditional product for the group of machines 013:
Production capacity in conditional products for the group of machines 013:
The production capacity of the site is limited by the bottleneck.
If the production capacity is equal to 21725 conditional products, then this is equivalent to the release:
According to this task, determine the indicators of the use of equipment and production capacity for the limiting group of equipment in accordance with the actually achieved result of production. The initial data for calculating the indicators of the use of equipment and the production capacity of the site are given in Table. 4.
Table 3. Initial data
Extensive use ratio
Heavy usage ratio:
The overall capacity utilization factor is equal to.
Simply put, the cost of production can be defined as the sum of the costs, expressed in monetary terms, aimed at the production and sale of the released goods or services. However, there are many concepts of cost, since different stages production and management it increases. The topic of this article is the production cost, and we will consider this concept in more detail.
Production cost of production: definition
The work of companies is always focused on the production of goods. At the same time, the company incurs costs by investing raw materials, labor and energy resources in the manufactured product, i.e. expenses called production.
To find out what costs make up the production cost of a product, we will learn about the main types of cost. With the growth of costs that fit into the price of the goods produced, a distinction is made between shop, production and full costs.
The shop floor is made up of the costs incurred by the production structures of the company involved in the process of creating products. The production cost is formed by the workshop, supplemented by general and target costs. Under full cost understand production with the costs of transportation and delivery of goods to the market added to it.
So, the production cost is the total of all costs for the release of the product and does not include the costs associated with the sale.
Classification of costs for creating a product
The production cost of products includes the costs of:
- materials;
- shop staff salary;
- contributions to funds;
- depreciation of fixed assets and intangible assets;
- others.
Calculate the cost by cost items aimed at the release and subsequent sale of products by calculating its cost. Typical grouping of costs is used, which allows the most accurate calculation of the cost of the costing object, for example, the type of product being produced. All costs are divided into costing items:
- raw materials and materials, minus useful returnable residues;
- purchased and manufactured semi-finished products;
- fuel, heat and electricity;
- depreciation of fixed assets / intangible assets;
- wages of production workers;
- contributions to funds;
- organization of the production process and its development;
- overhead and general business expenses;
- losses from marriage;
- other production costs;
- selling expenses.
Production cost: formula
The summation of the costs attributed to all listed articles in addition to the costs associated with the implementation, forms the production cost of products. Simplified calculation formula production cost may look like this: C \u003d M + A + W + P, where M is materials, A is depreciation, W is wages, P is other expenses.
Other costs in this formula are target, general production and general industry costs.
Depending on the field of activity of the company, the production cost of the product may include other industry-specific costs, often prevailing over others. Economists rely on them when they work to reduce costs and increase the profitability of a product. These studies are another purpose of calculating the production cost of goods.
Since expenses are grouped item by item in the cost structure, each indicator included in the calculation corresponds to a percentage, and cost items determine the ratio of the group of expenses in the total amount, clarifying the priority of some and the possibility of reducing others. Since a variety of external and internal economic factors influence the share cost indicator, it is impossible to achieve a constant cost value even for manufacturers of the same products. Therefore, the concept of the actual production cost, i.e., calculated for a given point in time, was introduced.
The calculation of the production cost is important for an enterprise and has a direct impact on building a company's development strategy, its position in the industry, and a competent analysis allows you to use production resources in creating goods most efficiently.
The time of unproductive loading of equipment includes the time spent on the manufacture of products that later turned out to be defective, to correct the marriage, the time associated with deviations from the established technological process. These time costs are to be completely eliminated and are not taken into account in the calculation of production capacity.
With the same composition of the production program and equipment, the most diverse combinations of the range of parts and operations assigned to each workplace are possible. With a rational distribution of work between certain types equipment, the total time required to complete the entire amount of work is reduced. This task is solved using linear programming methods .
The calculation of the production capacity of the plant is carried out for all its subdivisions in the following sequence:
By units and groups of technological equipment;
By production sites;
For the main workshops of the plant as a whole.
Productive capacity the enterprise is determined by the capacity of the leading shops, sections, units. The leading ones include workshops, sections, units in which the main most labor-intensive technological processes and operations for the manufacture of products or semi-finished products are performed.
The production capacity is measured, as a rule, in natural or conditionally natural units. So the capacity of textile enterprises is determined by the maximum possible production of fabrics in linear and square meters, spinning mills - in tons of yarn, bricks of factories - in thousand pieces of conditional bricks, metallurgical plants - in tons of smelted steel, etc.
The use of natural indicators to measure production capacity is possible only at highly specialized enterprises that produce homogeneous, simple products. With multi-product production, the total capacity of the enterprise is determined in monetary terms.
When calculating the production capacity, it is necessary to proceed from the available equipment and areas, the advanced organization of production, the use of high-grade raw materials, the most advanced tools and devices, and the mode of operation of the enterprise.
The production capacity of an enterprise is determined by the capacity of the leading departments (workshops, sections) or units and installations. Such an approach to determining production capacity makes it possible to identify the inconsistency in the capacities of the leading and auxiliary industries and units and develop a plan of organizational and technical measures to equalize them.
To calculate the production capacity, you must have the following input data:
Planned fund of working hours of one machine:
Number of cars;
Equipment performance;
The complexity of the production program;
Achieved percentage of performance standards.
The production capacity of the leading divisions is determined by the formula:
where PM- the production capacity of the subdivision (workshop, site);
n— the number of units of the leading equipment of the same name, units;
H t- hourly technical (passport) capacity of a piece of equipment, units; F— equipment operating time fund, hours.
When calculating production capacity engineering enterprises, manufacturing plants building materials, textile, clothing and shoe factories, food industry enterprises and some others, it is also necessary to take into account production areas.
So, at garment factories, the basis for calculating the production capacity of sewing shops is the number of jobs (excluding reserve ones), which can be placed on the production area allocated to accommodate production flows.
The calculation is performed according to the formula:
(2.2)
where S- the production area of the workshop, allocated for the organization of production flows, sq. m;
Sn- production standard area (including passages) per one workplace, sq. m;
T— operating time, hours;
t- the time spent on the manufacture of one product, hour.
In the short run, production capacity is a constant. In the long term, it can be reduced by withdrawing physically and morally obsolete, redundant machines, equipment and space from production, or increased by technical re-equipment of production, reconstruction and expansion of the enterprise. In this regard, when substantiating the production program with production capacities, the input, output and average annual production capacity are calculated.
Input production capacity is the capacity at the beginning of the reporting or planning period.
output production capacity- this is the capacity of the enterprise at the end of the reporting or planning period. In this case, the output power of the previous period is the input power of the next period.
The output power is calculated by the formula:
PM out \u003d PM in + PM t + PM r + PM ns - PM select
where PM out— output production capacity;
PM in— input production capacity;
PM t- increase in production capacity due to the technical re-equipment of production;
PM r- increase in production capacity due to the reconstruction of the enterprise:
PM ns- increase in production capacity due to the expansion (new construction) of the enterprise;
PM select- retired production capacity.
Since the input and disposal of capacities is not carried out simultaneously, but occurs throughout the entire planning period, it becomes necessary to calculate the average annual production capacity.
It is determined by the formula:
where PM with— average annual production capacity;
PMinput. - introduced i-I production capacity;
t id- the number of months in a year during which the i-th power;
PM jvyv- output j-I production capacity;
t jb- the number of months in a year during which the j- I output power;
12 is the number of months in a year.
The given technique determining the average annual capacity is applicable in cases where the development plan of the enterprise provides for a specific month for the commissioning of new production capacities. If the current plan for capital construction or organizational and technical measures provides for the commissioning of capacities not by months, but by quarters, then when calculating the average annual capacity, it is considered that they will be commissioned in the middle of the planned quarters.
Justification of the production program by production capacity is carried out in 4 stages.
At stage 1 analyzes the utilization rate of the average annual production capacity in the reporting period. It is calculated as the ratio of actual output to the average annual capacity.
where K io- coefficient of use of production capacity in the reporting period, units;
OP about— actual production output in the reporting period, units;
PM co- average annual production capacity of the enterprise in the reporting period, units;
Since production capacity is the maximum possible output at best conditions production, then the coefficient of its use cannot be more than one. Failure to comply with this condition means that the estimated production capacity of the enterprise is underestimated and clarification of the calculations is required.
At the second stage planning for the growth of the utilization rate of production capacity in the coming period. It is based on the identification of intra-production reserves for increasing output without additional input of constant factors of production.
Intra-production reserves for improving the use of existing production capacities are subdivided for extensive and intensive .
To extensive include reserves for increasing the useful time of equipment operation within the regime fund. They include the elimination of intra-shift and all-day equipment downtime, as well as reducing the duration of scheduled repairs.
Intensive Reserve Group includes measures for a fuller loading of equipment per unit of time, advanced training of workers and, on this basis, a more complete use of the productivity of machines, an increase in the output of suitable products, etc.
At the third stage the possibility of executing the production program in the short term is revealed. To do this, first determine the possible output of products from existing production capacities by multiplying their value by the planned utilization factor of the average annual capacity
OP d \u003d PM in × K ip
where OP d- possible output of products from existing production facilities, units.
At the fourth stage the calculation of the required commissioning of new capacities in the long-term planning period is carried out.
When justifying the need for new production capacities, the timing of their development is of great importance. The shorter they are, the more products the enterprise will produce in the planned period, the greater will be its gross income and profit, and the faster investments in the development of production will pay off.
final stage substantiation of the production program by production capacities is the development of a balance of production capacity. It is based on ensuring equality between the planned task and the possible total output of products from existing and new production facilities, taking into account the planned dates for their commissioning and development.
The formula for the balance of the production capacity of an enterprise is as follows:
OP d + PM n × K o × K s = OP p
The increase in production capacity is possible due to:
Commissioning of new and expansion of existing workshops;
Reconstruction;
Technical re-equipment of production;
Organizational and technical measures, including:
Increased equipment operating hours;
Changing the range of products or reducing labor intensity;
Use of technological equipment on conditions leasing with a return within the terms established by the leasing agreement.
The production capacity of an industrial enterprise is the maximum annual output of quality products in the planned assortment. This indicator is calculated with full use production equipment and production areas, taking into account the planned modernization of equipment, improvement of technology and organization of the production process.
It is necessary to distinguish between the planned production capacity of the enterprise and the design capacity of the enterprise.
Planned production capacity is determined on the basis of the applied technological processes, the available fleet of equipment and production areas as already set values, and the volume of output according to the planned range is the required value, established under conditions of full use of fixed production assets.
In contrast to this design production capacity of the enterprise is calculated based on the given volume of the production program, and the required values are the composition of the enterprise, the technological process of manufacturing products under this program, the structure of the equipment fleet, its quantitative and qualitative composition, the size of production areas, the nature and dimensions of buildings and structures, energy and transport facilities, and etc.
The production capacity of the enterprise is not constant, it changes over time, so it is calculated on a certain calendar date. As a rule, capacity is calculated on January 1 of the planned year and January 1 of the year following the planned period. The production capacity on January 1 of the planned year is the input capacity ; enterprise capacity on January 1 following the planned year - output capacity.
The indicator of the average annual power is also calculated, which theused for comparison with the plan and output report.
In the very general view formulas are used to calculate production capacity:
M p \u003d P about × F about, (1)
M p \u003d F about / T, (2)
where M p is the production capacity of the enterprise;
P about - equipment productivity per unit of time, expressed in pieces of products (parts);
F about - the actual (working) fund of the operating time of the equipment, units of time;
T is the labor intensity of a set of products (parts) manufactured on this equipment, standard hour, man-days.
Note!
The first formula is used in cases where the productivity of the equipment is known, expressed in the number of manufactured products (parts) per unit of time.
But at enterprises with a large assortment of products, such data are usually not available for the entire fleet of technological equipment, so the second formula is used. In these cases, data on the complexity of manufacturing products are used.
Output and average annual power are calculated as follows:
M out \u003d M in + M in - M vyb, (3)
M cf \u003d M in + (M in × n 1 / 12) - (M sel × n 2 / 12), (4)
where M out is the output power of the enterprise (workshop, site);
M in - input power of the enterprise (workshop, site);
Мвв is the power introduced during the year;
M vyb - power output during the year;
M cf - average annual production capacity;
n 1 - the number of full months of operation of newly commissioned capacities from the moment of commissioning to the end of the period;
n 2 - the number of full months of absence of retired capacities from the moment of retirement to the end of the period.
Consider the procedure for calculating production capacity using the example of a metal cutting section.
Example 1
There are 2 laser complexes on the site. In July next year It is planned to purchase another one similar to the existing ones.
The site produces kits of parts. The production (cutting) of one set takes 30 minutes of laser complex operation. Thus, at the beginning of the period for 1 hour, the site produces 4 sets of parts, at the end of the period - 6 sets.
Let's assume that the actual (working) fund of equipment operation time is 7300 hours. Let's define:
- input production capacity (formula 1):
7300 × 4 = 29,200 sets;
- output production capacity (formula 3):
29,200 + 7300 × 2 = 43,800 sets;
- average annual production capacity (formula 4):
29,200 + 14,600 × 5 / 12 = 35,283.33 sets.
______________________
During the planned economy, production capacity was calculated according to with methodological provisions, common to enterprises of all industries, specified in industry methods. Some companies still use these methods.
We adapt the main methodological provisions of these documents under the market situation:
. Production capacity is calculated for the entire range of products manufactured by the enterprise. For non-core products, production capacity is calculated only if specialized capacities are available, otherwise the capacity for these products is taken into account among other products. Production capacity is calculated in the units of measure in which production is planned.
. The production capacity of the enterprise is determined by the capacity of the leading divisions (workshops, sections, units), taking into account the existing cooperation and measures to eliminate bottlenecks.
For your information
The leading unit is considered to be the one in which the main technological operations for the manufacture of products are carried out, the largest share of the working time of the equipment is spent, and a significant part of the fixed production assets of this enterprise is concentrated.
The calculation of capacity is carried out for all production units of the enterprise sequentially from the lowest production level to the highest: from groups of technologically similar equipment to production sites, from sites to workshops, from workshops to the enterprise as a whole.
For your information
The “bottleneck” is understood as a discrepancy between the capacities of individual workshops, sections, groups of equipment and the capacities of the relevant departments, according to which the capacity of the entire enterprise, workshop is established.
. When determining production capacity, downtime of equipment or underutilization of space caused by a lack of labor, raw materials, fuel, electricity or organizational problems, as well as losses of working and machine time due to defects in production are not taken into account - only technologically inevitable losses are taken into account in the established amounts.
. The production capacity of the enterprise is dynamic, it changes in connection with the growth of labor productivity, the improvement of the organization of production, and the improvement of the skills of workers.
. The increase in production capacity at existing enterprises due to measures to improve production efficiency (introduction of more advanced technology, mechanization and automation of production, modernization of equipment, tooling and tools, improvement of management systems, planning and organization of production, improvement and improvement of product quality, etc.) is determined on the basis of the annual plan of these activities.
Note!
An increase in production volume due to measures to improve production efficiency aimed at mastering the planned production capacity is not considered an increase in production capacity.
When determining production capacity, the following factors are taken into account (see figure).
To calculate the production capacity, the following data are used:
- on the quantitative composition and technical level of equipment;
- mode of operation of the enterprise.
The calculation of capacity is carried out for all production equipment assigned to the workshops.
For your information
The production equipment includes equipment with the help of which the technological process of manufacturing marketable products at the enterprise is directly carried out.
The calculation takes into account operating equipment and inactive equipment due to malfunction, repair, modernization, lack of loading and other reasons.
When calculating the capacity, the equipment is grouped by structural production units of the enterprise, and in them - by groups on the basis of interchangeability, that is, if it is possible to perform the same technological operations.
On production lines, where operations are rigidly assigned to certain machines, and equipment is not interchangeable, it is grouped in the order of the sequence of technological operations. Unique equipment is allocated to a separate group.
For the shops of a number of enterprises (for example, machine-building, woodworking, light industry, etc.), the factor determining the amount of production capacity is the area. In these cases, production areas are taken into account in the calculation of capacity, that is, areas on which the technological process of manufacturing products is carried out, occupied by:
- production equipment;
- workplaces (including workbenches, assembly stands, etc.);
- backlogs (blanks, parts, assemblies) at workplaces;
- passages between equipment and between workplaces (except for main passages).
When determining the power, auxiliary areas are not taken into account, which include areas:
- tool and repair shops;
- workshop warehouses and storerooms;
- premises of the technical control department;
- other auxiliary premises;
- fire and main roads.
The dimensions of the areas are taken according to the production and technical passport of the enterprise, and in the absence of passport data - according to the results of measurement (along the inner perimeter of the building or along the axes of the columns, taking into account the protruding parts of the building).
The operating mode of the enterprise directly affects the value of production capacity and is set based on specific production conditions. In concept "mode of operation" includes the number of shifts, the length of the working day and the length of the working week.
Depending on what time losses are taken into account when determining power, there are calendar (nominal), regime and valid (working) fund of time of use of fixed production assets.
Calendar fund of time is equal to the number of calendar days in the planning period multiplied by 24 hours, that is, for a non-leap year - 8760 hours (365 × 24).
Regime fund of time is determined by the mode of production and is equal to the product of the number of working days in the planned period by the number of hours in work shifts. With a five-day working week, the regime fund is determined on the basis of the accepted mode of production, with the obligatory observance of the total duration of the working week established by law.
Valid (working) fund of time operation of the equipment is equal to the regime minus the time for scheduled preventive maintenance, which should not exceed the established norms.
In the calculation of production capacity should be taken maximum possible real (working) fund equipment operation time (use of production space). Wherein:
- for production and areas with a discontinuous production process, the annual fund of equipment operation is taken based on three-shift (or four-shift, if the enterprise operates in four shifts) work and the established duration of shifts in hours, minus the time for scheduled preventive repairs, weekends and holidays, and as well as reducing working hours on holidays.
The working time fund for enterprises whose leading workshops work in two shifts (or less than two shifts) is calculated based on a two-shift mode of operation;
For your information
The discontinuous process includes the production of products, the stoppage of which at any time of the technological process does not lead to the loss of products or raw materials, and the technological process can be timed to the duration of the work shift or working day.
- for production and sites with a continuous production process, they take the annual fund of equipment operation (use of space), based on the number of calendar days in a year and 24 working hours per day, minus the time for repairs and technological shutdowns of equipment, if these stops are not included in the norms for its use ;
For your information
A continuous production process includes such a technological process of manufacturing products that is continuous, and the stoppage of the production process is associated with long downtime and leads to the loss of raw materials and damage to equipment or is associated with other large economic losses.
- for unique and limiting equipment, a valid time fund is accepted based on a three-shift mode of operation;
- if workshops, sections and workplaces are equipped with equipment that does not require scheduled repairs during working hours, the actual (working) fund of the equipment operation time (use of production areas) of these units is taken equal to the regime fund.
To assess the use of production capacity, several indicators are calculated, among which the most universal is capital productivity.
return on assets(F o) - one of the most important indicators characterizing the economic effectiveness of production facilities and the activities of the enterprise as a whole. It is defined as the ratio of gross (commodity) output to the average annual cost of fixed production assets:
F o \u003d C prod / C main. f, (5)
where C prod - the cost of finished products for a certain period;
With off - the average annual cost of fixed assets.
Note!
Comparison of the values of the planned and actual capital productivity in terms of the enterprise's capacity shows how much the capital productivity in terms of average annual capacity lags behind the planned one or, conversely, exceeds it.
The value of the capital productivity reserve (Rf) as a percentage is determined by the formula:
R f = ((F p - F m) × 100) / F p, (6)
where F p - capital productivity according to the plan;
Ф m - return on assets by power level
Example 2
We take the initial data from example 1.
Suppose the price of 1 laser complex is 15 million rubles, the price of one manufactured set is 500 rubles. Planned return on assets - 0.5 rubles. for 1 rub. fixed production assets.
Calculate the return on assets by the level of production capacity.
First, we determine the cost of the produced sets by the average annual capacity:
35,283.33 × 500 = 17,641,665 rubles, or 17.642 million rubles.
The average annual cost of fixed production assets is calculated by the formula:
From the main f \u003d C n + (C vvf × n 1 / 12) - (Sel. f × n 2 / 12), (7)
where C main. f is the average annual cost of fixed production assets;
C n - the cost of fixed assets at the beginning of the period;
With vvf - the cost of newly introduced fixed assets;
From choice f - the cost of withdrawn fixed assets;
n 1 - the number of full months of operation of the newly introduced fixed assets from the moment of commissioning until the end of the period;
n 2 - the number of full months of absence of retired fixed assets from the moment of retirement to the end of the period.
For our example:
- From the main f (formula 7) = 2 × 15 million + 5 / 12 × 15 million = 36.25 million rubles;
- capital productivity in terms of production capacity (formula 5) = 17.642 / 36.25 = 0.487.
Thus, the value of the capital productivity reserve (formula 6) is equal to:
((0.5 - 0.487) × 100) / 0.5 = 2.6%,
that is, in this example the average annual capacity of the enterprise is lower than planned by 2.6%.
conclusions
Calculation of the production capacity of an industrial enterprise depends on the characteristics of the enterprise, while there are general approaches to the calculation of capacity;
There are several types of production capacity of the enterprise: planned and design capacity; input, output and average annual production capacities;
The main factors influencing production capacity are the quantitative composition and technical level of equipment and the mode of operation of the enterprise.
The efficiency of the use of production capacities can be calculated using such an indicator as capital productivity.
R. V. Kazantsev,
financial director of UK Teplodar LLC
Efficient use of the production capacity of the enterprise is a multifaceted system of theoretical and practical solutions. In order to apply any methods, methods and strategies for a particular enterprise, it is necessary to clearly understand what the production capacity of an enterprise is, what is its constituent parts and what factors influence it.
Production program and production capacity of the enterprise: what is the difference
The task of any manufacturing enterprise is the release of a market product (service, product). To what extent a given organization can put its offer on the market depends in most cases on its production potential.
Companies collect a vast amount of data about customers, which in the end turns out to be useless. Information is scattered, often outdated or distorted - on this basis it is impossible to make a unique selling proposition to the buyer and predict sales. Our article describes the tools for collecting and analyzing information, the use of which:
- optimizes the company's marketing costs;
- help build a sales strategy;
- reduce customer churn by improving the quality of service.
The production capacity of an enterprise is an exact expression optimal quantity of goods produced.
The optimal quantity of goods/services to be produced is such a volume of the company's offer that covers all concluded transactions and obligations for the production of goods/services within the agreed time frame, produced at the lowest cost and with the highest profitability.
If necessary, the production program can be developed both for the company as a whole and for its separate functional divisions. The periods of the implemented program plan may also be different, but in any case, these periods should not be at odds with the terms of the agreements already concluded.
The data specified in the production program take into account all facets of commodity and market manifestations: the product range of the manufactured product, quantity, quality characteristics proposals, deadlines, etc.
As a result, the main task of drawing up a production program is the regulation of the volume of goods or services produced and sold.
In world economic theory, the volume of goods sold is more often found in the form of the term "sales volume". This is due to a broader scope of understanding, which includes the definition of the characteristics of both an enterprise specializing in the production of a material product and a company providing services. Nowadays, more and more often there is a business that combines both.
What are the types of production capacity of the enterprise
The production capacity of an enterprise or its individual structural element is the maximum potential for the production, processing and sale of a product or service with specified characteristics for a year or any other period of time, in conditions that all the company's resources are used on the most progressive basis.
When drawing up a production program or plan, as well as when conducting analytical work with the performance indicators of a company or its individual division, three main types of the maximum possible production capacity of an enterprise are identified:
- perspective;
- design;
- active.
The prospective view of the production capacity of an enterprise is a probable change in production indicators expected in the future.
The design type of the production capacity of the enterprise is expressed in the volume of output provided for by the project for the construction, reconstruction of the enterprise, as well as planned after any technical update production units and changes in the organization of labor. The design production capacity of the enterprise reflects the coordination of the company to achieve a leading position in a given industry segment of the market.
The current type of production capacity of the enterprise is the production potential of the facility, which is approved in the production program. This type of potential is dynamic, and the trends of change depend on organizational and technical production progress. The current design capacity is the sum of the following indicators:
- the input level of the production capacity of the enterprise (the initial stage of the period scheduled by the plan);
- the output level of the production capacity of the enterprise (the final phase of the planned period);
- the average value of the production capacity of the enterprise for the year.
The division of the production capacity of the enterprise into input, output and average annual is based on the following factors:
- the input level of the production capacity of the enterprise - the potential production potential of the beginning of the planned period, which is most often a year;
- the output level of the production capacity of the enterprise is the maximum use of reserves in the final part of the planned period, which is equal to the result of adding the input capacity at the beginning of the year and introduced / removed during the same 12 months;
- the average annual level of production capacity of the enterprise is the average annual value of the production capacities that the object has in the conditions of the emergence of new opportunities for the part of the company participating in the production of the product and their abolition.
How to determine the production capacity of an enterprise
An integral part of calculating the planned production capacity of an enterprise is the constant recording of the balance of supply and demand for a product / service. For example, if demand prevails over supply, then the corresponding increase in production potential is necessarily reflected in planning.
Additional factors affecting the production capacity of the enterprise are such internal resources of the company as technological and organizational equipment, the degree of qualification of personnel and strategic progressive management aimed at achieving new economic heights.
The production capacity of the enterprise, as a value, is calculated taking into account the following provisions:
1. The unit of measurement for the indicator of the production capacity of an enterprise is the same quantitative volume of the product produced as in the approved production program (plan and contract).
2. The calculation of the level of potential capabilities of the manufacturer occurs at all hierarchical levels of the structure of the production part of the company:
- from the production element of the lowest rank to the link at the beginning of the hierarchy;
- from technologically-similar units of production equipment to joint sites;
- from a small production zone - to a workshop, and then to a manufacturing enterprise.
3. To calculate the value of the production capacity of the enterprise, you need to know:
- the volume of fixed production assets;
- order of operation of machinery and areas;
- the amount of time required for the release / processing of the product and the performance of technical equipment.
The size of the value of the production possibilities of the lower unit affects each larger link in the production structure, from the site to the manufacturing plant. The highest rank is assigned to the division in which the main part of the production and technological processes for the production, processing of the company's product is carried out, the largest human resources are concentrated and in which the fixed assets of the enterprise are centralized.
Economic practice, in addition to the calculated calculations of the production capacity of an enterprise, implies the development of a "Balance of production capacity", which reflects:
- the number of manufactured or processed products;
- the input level of the production capacity of the enterprise;
- design production capacity of the enterprise;
- the output level of the production capacity of the enterprise;
- the average annual value of the production capacity of the enterprise;
- coefficient of realization of production resources.
Factors of the production capacity of the enterprise that affect the value of this value:
- technical equipment of the manufacturer in quantitative terms of machine units;
- technical and economic standards for the operation of machine units;
- compliance of production machines and technologies with the present scientific and technical progress;
- temporary funds for the operation of machines and units;
- the degree of labor and production coordination;
- used production areas;
- the planned volumes of the manufactured or processed product, which have a direct impact on the labor intensity of this product with the available technical equipment.
The composition of the technical equipment of the enterprise includes all the machine units that are in operation, put into operation at the beginning of the year, and those that are planned to be used during the period indicated by the plan. It does not include pieces of equipment that are on reserve conservation, related to experimental experimental zones and used as teaching and training facilities.
The marginal productivity of technical equipment involved in the calculation of the production capacity of the enterprise is calculated based on the advanced standards for the operation of each machine unit.
The time fund for the operation of technical equipment in a continuous production cycle is defined as the difference between the full calendar time and the hours spent on repair and maintenance.
An important nuance in calculating the value of the production capacity of an enterprise is that idle units do not take part in it, the reason for which may be the lack of raw materials and material resources, as well as the hours associated with the reworking of defective products.
How to calculate the production capacity of an enterprise
The total production capacity of each of the divisions of the enterprise will be the total production capacity of the enterprise. The calculation within the division is carried out from the lowest level to the highest, for example, from a group of production machines with similar technical characteristics to a production site, from a workshop to a division, from a production unit to the entire enterprise.
The calculated production capacity of the leading production unit is the basis for determining the capacity of the unit at the next level. For example, the production capacity of the leading group of machines is the basis for determining the same value for the production site, the capacity of the leading section is for the workshop capacity, etc. The leading production unit is the one whose labor intensity has highest value. If a production unit includes several elements of the same type (groups of machines with similar technical characteristics, production workshops, etc.), then its capacity is determined by adding the capacities of all its constituent parts.
The principle of calculating the value of the production capacity of both one production element and the entire complex depends on the type of established process. In serial and unit production, the capacity is calculated from the throughput of machine units and their groups to the capacity of the production unit.
The production capacity of the enterprise is determined not only at the level of the leading units of the plant, but also on the rest of its elements. It is necessary to do this in order to timely identify the so-called "bottlenecks", i.e. groups of machines, sections, workshops, whose throughput does not meet the capacity requirements of the leading element, on the basis of which the total production capacity of the enterprise is determined.
After calculating the production capacities of the leading units of the plant, a preliminary leveling of the load is carried out (bringing the degree of operation of machines by groups to a value that takes into account the optimization of the work of "bottlenecks"), and only after that they are summed up to obtain the value of the total production capacity of the enterprise.
The indicators of production capacity must be in the same natural or conditionally natural units of measurement in which the production program is planned.
The value of the level of production capacity is differentiated into input, output and average annual. The level of input production capacity is an indicator of capacity at the beginning of the planning period, output - at its end date.
Output capacity level (Mv)- an indicator that depends on the work specified in the plan for the industrial re-equipment of the enterprise, the modernization of the fleet of machines, the construction or repair of production facilities, etc. The calculation of this indicator is carried out according to the formula Mv \u003d M1 + Mr + Mm-Ml, where:
- M1 - the value of power at the beginning of the planning period (input power);
- Мр - the value of the power introduced into the production complex for the implementation of scheduled work on repair, construction, modernization;
- Mm is the power value acquired by production units as a result of the implemented transformations;
- Ml is the value of the power removed from the production process (for example, the power of obsolete equipment).
Average annual production capacity (Ms)- the initial indicator, which is the average value of the capacity of the production unit for 12 months, taking into account the introduced and removed capacities from the production process. The same indicator, determined in relation to the entire enterprise, depends on the average annual value of the production capacity of the main division of the plant.
The indicator of production capacity of a separate structural unit of production is influenced by various factors: the number of machine units, their technical characteristics, operating time, their throughput.
The calculation of the indicator of the level of the average annual production capacity is carried out according to the formula MS \u003d Os FvNp, where:
- Os - the average annual number of machine units with similar technical characteristics;
- Fv - the total volume of the temporary fund of technical units of the enterprise;
- Np - hourly rate of productivity of one machine unit.
Average annual number of machine units with similar technical characteristics is determined by the formula Os \u003d O1 + OvP1 / 12 - OlP2 / 12, where:
- O1 - number of machine units at the beginning of the planning period;
- Ov - the number of machine units introduced into the production complex during the planning period;
- Ol - the number of machine units taken out of production during the planning period;
- P1 and P2 - the number of full months until the end of the planning period after the introduction / removal of equipment.
How should the production capacity of the enterprise be planned
Without planning the use and increasing the production capacity of the enterprise, all business achievements of the production complex will be short-term. According to practical observations, we can say for sure that production capacity in excess has a more positive effect on production than their deficit.
Therefore, when planning for the use and growth of production capacity, managers should ask questions such as: “Will my production have one global production capacity, or will it be a collection of several small resources?”, “Will the expansion of production capacity occur as needed or along the path of the planned strategy?” etc. To get answers to such questions, the manager must develop a plan for the development of production and its capacities, and the analysis of its effectiveness must be systematic.
There are three factors to consider when choosing production capacity.
1. How much spare capacity is needed
The average value of the involvement of production capacities in the production process should not be equal to 100%. If the capacity indicator is close to this figure, this signals that either production capacity requires an early increase, or it is necessary to reduce the volume of output. Those. a plant must always have some spare capacity to reserve in case of an unplanned surge in demand or failure of any production units. A plant's margin of production capacity is the difference between average utilization (or actual production capacity) and 100%.
In practice, a large margin of production capacity makes sense when:
- the demand for manufactured products is sharply dynamic;
- the volume of future demand is unknown and resources are not flexible enough;
- demand changes in the ratio different types manufactured products;
- there is no clear delivery schedule.
An excessively large reserve of production capacity is often the result of an increase in the production capacity of an enterprise with minimal volumes. Therefore, it is better for a company to increase its capacity in large stages at once.
A small amount of reserves of production capacity is justified: a small amount of financial resource that is not involved in the production cycle is “frozen”, and a decrease in efficiency is also visible due to a failure in the supply of raw materials or a decline in the labor activity of workers (these disadvantages often remain invisible with a large margin of production capacity).
2. When and how much to expand production capacity
The question of the volume of expansion of the production capacity of the enterprise is not the only one. It is equally important to determine in a timely manner when the plant needs to introduce additional capacity. How much and when to increase a company's productive resources is decided by one of two strategies: expansionist or wait-and-see.
The first technique is the expansion of the production capacity of the enterprise in large volumes over long periods of time; the volume increases in advance, without waiting until the power reserves run out.
The second, on the contrary, implies the introduction of additional resources often and in small volumes (“wait-and-see” in translation - “wait and see”, “wait and see”); additional resources are introduced only when the established critical level of reserves is reached.
The time and size of the increase should be directly proportional to each other. So, if, against the background of an increase in demand, the intervals between the introduction of additional capacity increase, then the growth volumes should also increase. The expansionary method of increasing production capacity outpaces changes in demand, minimizing potential forfeiture from capacity shortages.
The wait-and-see method follows changes in demand, while the lack of resources is filled by any urgent measures: overtime hours, hiring temporary workers, renting additional premises, etc.
The manager of the enterprise can apply one of these methods or use any intermediate version, for example, introduce additional capacity in shorter periods of time than with the expansionist method, but follow the demand, as with wait-and-see.
A variant that equally combines two methods is called follow-the-leader (“follow the leader”), i.e. focus on the time and volume of increasing the capacities of the leading companies in their market sector. Obviously, with the middle option, there is no question of increasing competitiveness.
3. How is the expansion of production capacity related to other aspects of the enterprise
The introduction of additional production capacity should be part of a unified development strategy for the entire enterprise. Changes in the flexibility of resources and their location must be commensurate with the headroom resulting from these changes, as all three of these aspects are factors influencing the increase or decrease in the risks of the company. The reserve of production capacity is also interconnected with other aspects of the company's activities, which include:
- competitive advantages. For example, when there is such a competitive advantage as a high speed of delivery, it is necessary that the stock of production capacity correspond to changes in demand, especially if storage costs are not economically justified;
- quality management. With higher quality products, it is advisable to reduce the production capacity of the enterprise, because. here, losses associated with the release of marriage and other types of reduction in the final volume of production are minimized;
- capital intensity. Investment investments in high-tech equipment. To compensate for the balance of finances "frozen" in the production cycle, it is advisable to reduce the stock of production capacity;
- resource flexibility. As the flexibility of the workforce decreases, the likelihood of equipment overload increases. It is possible to balance the work of production by increasing the reserve of production capacity;
- equipment. Unreliability in equipment requires an increase in the margin of production capacity, especially during periods of a sharp increase in demand for manufactured products;
- planning. A stable business environment increases the level of product/service assurance, so it is appropriate to have a small margin of production capacity;
- location. The geographical expansion of production requires an increase in the stock of production capacity in a new location with a likely decrease in its old one.
So, any changes in production capacity should be combined with the planning of a different functionality of the company. Financial analysis and assessment of human resources should underlie both planning for changing production capacity and managing the company as a whole, which, in turn, should be carried out against the background of knowledge of the characteristics of this market segment and forecasting changes in supply and demand.
Experts advise planning the expansion of the production capacity of the enterprise according to the following phased scheme:
Stage 1. Estimate the required production capacity
In order to analyze long-term capacity requirements, it is necessary to calculate the likely changes in demand, productivity, competition, and the time that technological changes will spread. To compare with the value of production capacity, the value of demand must have a numerical expression.
Step 2: Calculate the difference between required and available production capacity
An accurate measure of productive capacity is not easy to determine if the expansion process involves several types of resources. Thus, the introduction of additional capacity within one operation may increase the value of the total production capacity, or the expansion of the total capacity is impossible without adjusting the capacity of the bottlenecks (if any).
Stage 3. We draw up options for plans to close the gap
Possible gaps in production capacity should be taken into account in alternative plans for their elimination. Managers of the company can choose "plan 0", in which no active actions are taken, skipping orders that do not fit into the volumes of available production capacity. Another way is to use expansionist and wait-and-see methods, choosing the terms and volumes of increasing the production capacity of the enterprise.
Stage 4. Qualitatively and quantitatively evaluate each alternative and make a final decision
In the course of a qualitative assessment, management analyzes the likely shifts in the entity's business operations, not affected by the financial analysis, that will result from changes in production capacity. Aspects such as future demand dynamics, competitor responses, changes in manufacturing process technology or final cost should only be weighed against future capacity expansions based on balanced judgment and experience.
Aspects that have a quantitative characteristic are also compared with the future prospects for changing the capacity of the enterprise. The most negative of them is the one where demand has a minimum value, and competition - more. In making decisions, management must take into account both the most pessimistic outcomes and the most favorable paths for the situation to develop.
Financial flows also have a quantitative assessment: from "plan 0" to other options for the chosen strategy. At this stage, only the difference between the income and expenses of the company that is relevant to the project under consideration is assessed.
How to analyze the production capacity of an enterprise
In order to develop a further strategy for the development of production, to optimize the operation of the existing technical equipment, it is necessary to subject the work of production in the past period to a thorough study.
The production capacity of the enterprise is analyzed based on the assessment of the following characteristics.
Return on assets and the reasons affecting it
The return on assets, or the turnover ratio of fixed assets, characterizes the degree of efficiency in the use of the main production equipment, the quality and quantity of which are decisive for the formation of the total production capacity of the enterprise. The return on assets is the amount of output that falls on 1 or 1000 rubles of the monetary value of production fixed assets.
The value of capital productivity is influenced by the practical use of technical equipment, production area, as well as the dynamics of the cost of machine units and product units. Another characteristic of production that affects the value of capital productivity is the composition of fixed assets of production, which is defined as the sum of the cost value of technical equipment, energy and transport resources, the price of real estate involved in production and other links in the system of fixed assets.
The next step in the analysis of the use of the production capacity of the enterprise is to evaluate the production indicators affecting it.
Assessment of the structure of technological and technical equipment
When determining the dependence of the quality of the technical process on the level of production power consumption, it turns out what part of the advanced production methods of the product is applied at this plant. Those. the structure of the equipment used is analyzed and the percentage of production equipment that affects the increase in the quality of the production cycle is determined. One of the factors evaluating the progressiveness of the machine composition is the time required for installation this equipment and receiving the first batch of products.
Study of the process of using machines and units
In parallel with the assessment of the composite nature of the production equipment, the degree of its operation is monitored. This takes into account the ratio of all available equipment and that which is directly involved in the production cycle. The numerical discrepancy between these two indicators, multiplied by the value of the average output of the product, is the production potential, i.e. the quantity of manufactured products that this enterprise can provide, provided that the entire set of equipment is introduced into the workflow.
The assessment of the production capacity of an enterprise in the field of efficient operation of equipment occurs by determining the proportion of idle machine units.
The number of unused machine hours is determined from current job reports. Lost time is analyzed by comparison with the planned volume of machine hours and reports of similar enterprises. If we subtract the actually used time from the planned time and multiply the result by the average unit productivity per hour, we get the potential that this enterprise has in the conditions of eliminating downtime not taken into account by the plan.
Assessment of the extensiveness of equipment operation
For this study, first determine the amount of product produced, which is the result of the actual operation of this unit per hour. For multifunctional machines, the average value of output in different production segments is taken.
The assessment of the extensiveness of the use of technical equipment is carried out by the method of determining the values: the number of manufactured products per machine unit, per machine hour, per 1 sq.m of production area and per monetary unit of the cost of the main production fund.
Evaluation of the effectiveness of the use of production space
In production areas with predominantly manual labor, the usefulness of the area occupied in the production process is determined. Public places and those premises that are not related to the direct production of products are not taken into account. The amount of usable area multiplied by the duration of the shift determines the potential for efficient use of the production capacity of this site. The resulting figure is measured in square-meter-hours.
The ratio of practical workload to those metro hours that are back-up gives the definition of the coefficient of production space utilization.
When analyzing this factor, the following characteristics are also determined: the number of products produced per 1 sq.m of production area, the specific indicator of the area involved in the production process in the total territory of the plant.
Determining the reserve potential in the conditions of effective use of the production capacity of the enterprise
Assessment of the level of impact of the use of fixed assets on the amount of output is the basis for analyzing the use of the production capacity of the enterprise. In this case, the deviation of practical characteristics from the planned ones or from one-time outstanding maximum indicators is determined. The differences obtained when taking into account the production of a unit of equipment or a section are taken into account in the calculation of the reserve potential of production.
When evaluating the work of technical equipment and drawing up an appropriate plan in production with multifunctional units, all equipment is grouped depending on various specifications. The resulting groups, if necessary, are divided into subgroups. The composition of one group is determined by machines with similar performance indicators and those that are interchangeable during one production cycle. After such a differentiation of equipment, one group acts as a unit that participates in the analysis of workload and the determination of a potential reserve. The result of the work carried out is the development of measures aimed at increasing the efficiency of the use of the fleet of vehicles.
If units of a narrow focus with rare characteristics are involved in the production process, each of them is differentiated as a separate subgroup for analysis and planning of their operation. On production lines, the entire line acts as a separate subgroup.
The impact of the main number of reasons on the use of the production capacity of the enterprise is analyzed by simple formulas. There are also those factors, the influence of which can be calculated by determining the correlation dependencies.
How is it possible to increase the production capacity of the enterprise
To improve the efficiency of the use of production equipment, the following measures can be taken:
- reduction of the main time spent on one product unit;
- reduction of additional time expenses;
- reduction of the temporary fund of operated equipment;
- reduction of time spent on unjustified and unproductive workload.
The basis for carrying out these activities is the improvement of the main fleet of machines, the progressive change in equipment and technologies, and the improvement of coordination and labor discipline.
Increasing the efficiency of the use of production areas occurs through the abolition of auxiliary and service areas, the use of lifting and transport equipment, the introduction of progressive methods for manufacturing the product, which increase the value of product output per unit area.
1. Reducing the main time spent on one product unit.
Progressive change in technology and technology, the use of flexible integrated processes, coordination and specification of labor, improving the qualifications of personnel has a direct impact on the production capacity of the enterprise and its level. practical application with reduced time spent per unit of output.
The most significant is the introduction of technological innovations that shorten the stages of the production cycle. Examples of methods that intensify production are an increase in the power or speed of the units, an increase in pressure and temperature standards, the use of chemical catalysts, and so on.
Important in reducing the work of machine units is the quality of raw materials.
2. Reducing the additional time spent on one product unit.
Additional time spent in production is eliminated by the following measures: the use of more productive equipment, tools and technological resources, the use of automation at the stages of the production cycle.
Based on the practical experience of many manufacturing companies, the production capacity of the enterprise is necessarily analyzed, the definition and study of the structure of which showed that in-line production is the most effective form of organizing the technological process. The location of units and workplaces along the production process, the rhythm and continuity of the main and auxiliary operations, the use of special equipment for transferring products between cycle operations - all this significantly reduces additional time costs (waiting for a tool, downtime, hitches, etc.)
