How to calculate the production capacity of the enterprise. Production capacity of the enterprise

This indicator shows how efficient and cost-effective production is. Also, the cost directly affects pricing. Now we will tell in detail everything about this qualitative indicator and learn how to calculate it.

General concept of cost

In every textbook on economics, you can find a variety of interpretations of the term "cost". But no matter how the definition sounds, its essence does not change from this.

Production cost - itthe sum of all costs incurred by the enterprise for the manufacture of goods and their subsequent sale.

Under the costs understand the costs associated with the purchase of raw materials and materials necessary for production, remuneration of employees, transportation, storage and sale of finished products.

At first glance, it may seem that calculating the cost of production is quite simple, but this is not entirely true. At each enterprise, such an important process is entrusted only to qualified accountants.

It is necessary to carry out the calculation of the cost of goods on a regular basis. Often this is done at regular intervals. Every quarter, 6 and 12 months.

Types and types of cost

Before undertaking the calculation of the cost of production, it is necessary to study into what types and types it is divided.

Cost can be of 2 types:

Full or average- includes absolutely all expenses of the enterprise. All costs associated with the purchase of equipment, tools, materials, transportation of goods, etc. are taken into account. The indicator is averaged;
Marginal - depends on the number of products produced and reflects the cost of all additional manufactured units of the goods. Thanks to the value obtained, it is possible to calculate the efficiency of further expansion of production.

The cost is also divided into several types:

shop cost- consists of the costs of all structures of the enterprise, whose activities are aimed at the production of new products;
Production cost- represents the sum of the shop cost, target and general expenses;
Full cost- includes production costs and costs associated with the sale of finished products;
Indirect or general business cost- consists of costs that are not directly related to the production process. These are management expenses.

The cost price can be actual and normative.

When calculating the actual cost, they take real data, i.e. Based on the actual costs, the price of the goods is formed. It is very inconvenient to make such a calculation, because often it is necessary to find out the cost of a product before it is sold. The profitability of the business depends on this.

When calculating the standard cost, the data is taken according to production standards. This allows you to tightly control the consumption of materials, which minimizes the occurrence of unnecessary costs.

Product cost structure

All enterprises that produce products or provide services are different from each other. for instance , the technological processes of an ice cream factory and a soft toy factory are completely different.

Therefore, each production individually calculates the cost of finished products. This is made possible by a flexible cost structure.

The cost is the sum of the expenses. They can be divided into the following categories:

Spending on raw materials and materials necessary for the production of products;
Energy costs. Some industries take into account the costs associated with the use of a particular type of fuel;
The cost of machinery and equipment, thanks to which production is carried out;
Payment of salaries to employees. This item also includes payments related to the payment of taxes and social services. payments;
Production expenses (rent of premises, advertising campaigns, etc.);
Expenses for holding social events;
Depreciation deductions;
administrative costs;
Payment for third party services.

All costs and expenses are percentages. Thanks to this, it is easier for the head of the enterprise to find the “weak” aspects of production.

The cost is not constant. It is influenced by factors such as:

Inflation;
Interest rates on loans (if the company has such);
Geographical location of production;
The number of competitors;
Use of modern equipment, etc.

In order for the company not to go bankrupt, it is necessary to calculate the cost of the product in a timely manner.

Formation of production cost

Calculating the cost of production, summarize the costs necessary for the production of products. This indicator does not take into account the cost of selling products.

The formation of the cost at the enterprise occurs before the products are sold, because the price of the product depends on the value of this indicator.

There are several ways to calculate it, but the most common is costing. Thanks to him, you can calculate how much is spent Money to produce 1 unit of output.

Classification of production costs

As we said earlier, production costs (cost of production) at each enterprise are different, but they are grouped according to separate characteristics, which makes it easier to make calculations.

Costs, depending on the method of their inclusion in the cost price, are:

Direct - those that relate directly to the production of products. That is, the costs associated with the purchase of material or raw materials, the remuneration of workers who participate in the production process, etc.;
Indirect costs are those costs that cannot be attributed directly to production. These include commercial, general and general production costs. For example, the salaries of managers.

In relation to the total volume of production, the costs are:

Constants are those that do not depend on the volume of production. These include the rent of premises, depreciation, etc.;
Variables are costs that directly depend on the volume of products produced. For example, the costs associated with the purchase of raw materials and supplies.

According to the significance of a specific decision of the manager, the costs are:

Irrelevant - costs that do not depend on the decision of the manager.
Relevant - dependent on management decisions.

For a better understanding, consider the following example. The company has an empty space at its disposal. Certain funds are allocated for the maintenance of this facility. Their value does not depend on whether some process is being performed there. The manager plans to expand production and use this room. In this case, he will need to purchase new equipment and equip jobs.

There are two ways to calculate the cost of production in production. These are the costing method and the tiered allocation method. Most often, the first method is used, since it allows you to more accurately and quickly determine the cost of production. We will consider it in detail.

Costing - this is a calculation of the amount of costs and expenses that fall on a unit of production. In this case, the costs are grouped by items, due to which the calculations are carried out.

Depending on the activity of production and its costs, costing can be carried out in several ways:

Direct costing. This is a production accounting system that arose and developed in a market economy. This is how limited cost is calculated. That is, only direct costs are used in the calculation. Indirect ones are written off to the sales account;
Custom Method. Used to calculate the cost of production for each unit of output. It is used in enterprises that produce unique equipment. For complex and time-consuming orders, it is rational to calculate the costs for each product. For example, at a shipyard, where several ships are produced per year, it is rational to calculate the cost of each separately;
Transverse method. This method is used by enterprises that carry out mass production, and the manufacturing process consists of several stages. The cost price is calculated for each stage of production. For example, at a bakery, products are made in several stages. In one workshop, dough is kneaded, in another, bakery products are baked, in a third, they are packaged, and so on. In this case, calculate the cost of each process separately;
Process method. It is used by extractive industries, or companies with a simple technological process (for example, in the production of asphalt).

How to calculate the cost

Depending on the type and type, there may be several variations of the formulas for calculating the cost. We will consider simplified and expanded. Thanks to the first, every person who does not have economic education will understand how this indicator is calculated. With the help of the second, you can make a real calculation of the cost of production.

A simplified version of the formula for calculating the total cost of goods looks like this:

Full cost = Production cost of the product + Cost of implementation

You can calculate the cost of sales using the expanded formula:

PST \u003d PF + MO + MV + T + E + RS + A + ZO + NR + ZD + OSS + CR

PF - expenses for the purchase of semi-finished products;
MO - the costs associated with the purchase of basic materials;
MW - related materials;
TR - transportation costs;
E - the cost of paying for energy resources;
PC - the costs associated with the sale of finished products;
A - depreciation expenses;
ZO - wages of the main workers;
HP - non-production costs;
ZD - allowances for workers;
ZR - factory costs;
OSS - insurance deductions;
CR - shop expenses.

To make it clear to everyone how to make calculations, we will give an example of cost calculation and step-by-step instructions

Before proceeding with the numbers, you need to do the following:

Sum up all the costs associated with the purchase of raw materials and supplies needed for production;
Calculate how much money was spent on energy resources;
Add up all the costs associated with paying salaries. Don't forget to add 12% for additional work and 38% for social. deductions and health insurance;
Add deductions for depreciation costs with other expenses that are associated with the maintenance of devices and equipment;
Calculate the costs associated with the sale of products;
Analyze and account for other production costs.

Based on the initial data and costing articles, we make calculations:

Expense Category		Payment	Final value
Fund contributions	Paragraph 4 of the initial data
overhead costs	Paragraph 6 of the initial data
General running costs	Paragraph 5 of the initial data
Production cost of 1000 m of pipes	The sum of points 1-6 ref. data	3000+1500+2000+800+200+400
Selling costs	Paragraph 7 of the initial data
Full cost	The amount of production. Costs and distribution costs

Cost components - what does this indicator depend on

As it has already become known, the cost price consists of the costs of the enterprise. It can be subdivided into different types and classes. This is the main factor to consider when calculating the cost of the enterprise.

Different cost implies the presence of completely different components. For example, when calculating the shop cost, we do not take into account the cost of selling products. Therefore, each accountant is faced with the task of calculating exactly the indicator that will most accurately show the effectiveness of this enterprise.

The cost of a unit of production depends on how much production is established. If each workshop of an enterprise “lives its own life”, employees are not interested in fast and high-quality performance of their duties, etc., then with great confidence, we can say that such an enterprise suffers losses and has no future.

By reducing the cost of production, the company receives more profit. That is why every leader is faced with the task of establishing a production process.

Cost reduction methods

Before you start reducing costs, you need to understand that product quality should not suffer from this in any way. Otherwise, the savings will be unjustified.

There are many ways to reduce costs. We have tried to collect some of the most popular and effective ways:

Raise labor productivity;
Automate workplaces, purchase and install new modern equipment;
Engage in the enlargement of the enterprise, think about cooperation;
Expand the range, specifics and volume of products;
Introduce economy mode throughout the enterprise;
Use energy resources wisely, use energy-saving equipment;
Make a careful selection of partners, suppliers, etc.;
Minimize the appearance of defective products;
Reduce the cost of maintaining the administrative apparatus;
Conduct market research regularly.

Conclusion

Cost is one of the most important quality indicators of any enterprise. It is not a constant value. Cost is subject to change. Therefore, it is very important to periodically calculate it. Thanks to this, it will be possible to adjust the market value of the goods, which will avoid unnecessary costs.

Production capacity (PM) determines the amount of goods that the enterprise is able to produce. This is an important competitive indicator.

The concept of production capacity

PM is understood as the maximum volume of products that an enterprise is able to produce within a given time frame. When calculating this parameter, the used equipment and available resources are taken into account. These include:

production capacity;
energy;
raw materials;
staff.

There are many types of PM. This is the design, and planned, and balance capacity. It is measured in units of measurement of the volume of production: a ton, a piece, and so on. Power usage in full size ensures the release of more goods, reducing their cost. The company gets the opportunity to quickly accumulate funds from the sale of products and direct them to re-production, equipment upgrades.

Factors affecting the size of production capacity

Production capacity parameters are determined by the following factors:

The perfection of the technologies used.
Product range and quality.
The quality of work organization.

Sometimes the results of PM calculations in different periods differ significantly. This is the result of the instability of the factors given above. For example, the company is constantly introducing new equipment. The production technology and the tools used in this are the main factors affecting the power parameters.

Values used in calculations

To calculate the PM, you need to know the following parameters:

List of available equipment, its quantity for each type.
Mode of operation of equipment.
Mode of operation of production areas.
Employee qualifications.
Progressive technology standards.
The complexity of the equipment.
Nomenclature and assortment of goods.

Before making calculations, it is required to analyze the key features of the work at the enterprise.

Basic calculation rules

When determining production capacity, the following rules must be taken into account:

When taking into account the available equipment, each of the forms of equipment must be taken into account. Non-working equipment, tools that are being repaired or idle cannot be excluded from accounting. Only reserve equipment, which serves as a replacement for the resources used, is not taken into account.
If new equipment is put into service, it should be accounted for when it started to be used.
It is necessary to take into account the maximum possible fund of equipment operation. In this case, the adopted shift mode is taken into account.
You need to focus on comparable values of equipment operation and power balance.
The calculation uses values based on the full load of resources.
When determining the PM, the downtime of the equipment, regardless of its causes, is not taken into account.

The head is obliged to provide for reserves of PM. This is necessary to be able to quickly respond to an increase in demand. For example, the enterprise works on a certain PM. However, the demand for garden carts produced by the entity is increasing dramatically. To meet all the needs of consumers, it is required to increase production capacity. This is what reserves are for.

Production capacity calculation

The calculation is carried out on the basis of passport and design standards. If the employees of the enterprise consistently exceed the established norms of labor productivity, the increased indicator is taken into account. Consider the calculation formula:

M = Tef * H

M- productive capacity,
H is the passport productivity of equipment per unit of time,
tef- the planned fund of its work.

To determine Tef, you need to subtract from the calendar fund (365 days) weekends, holidays, intervals between shifts, downtime and other times when the equipment was not in operation.

IMPORTANT! The determination of the parameters that are needed for calculations is carried out for each workshop or section.

Analysis of the functioning of the enterprise

Analysis is required to determine the optimal resource utilization. Consider its features:

It is assumed that the products are manufactured on a limited number of machines. You need to count their number.
It is necessary to calculate the time spent on processing a unit of production on the equipment.
When the time for the production of a unit of goods is known, it is possible to determine the optimal quantity of products that can be produced for a selected period of time.

The manager can reduce the rate of production of one of the types of products. In this case, the equipment is released for the production of other types of goods.

Why is critical point analysis necessary?

Critical point analysis is required when determining the optimal PM value. Its essence lies in drawing up a graph of the dependence of expenses and income on the volume of manufactured products. As a result, the point at which the expenses of the enterprise are similar to its income is determined. That is, this is the point at which the subject works without loss. Based on this graph, it is possible to justify the PM, which will be optimal in a particular case.

How to increase production capacity?

There are two ways to increase the value of PM: with and without large cash costs. Consider methods involving financial injections:

Installation of modern equipment.
Update of emergency equipment.
Dealing with wear and tear on equipment.
Improving the quality of raw materials or intensifying the regime.
Complete modernization.
Extending equipment life.
Carrying out scheduled repairs.
Providing regular maintenance.

There are two ways to increase the PM without significant financial investments: by increasing the working time fund and by reducing the labor intensity of the production of goods. Consider the options when choosing the first method:

Increase in the number of available equipment.
Increase in the number of shifts, which will ensure uninterrupted operation.
Improving the organization of repair work.
Reducing production cycles.
Optimization of the exploitation of the available space.
Optimization of work activity planning.
Work on a narrow specialization.

Consider ways to reduce the complexity of production:

Improving the production technology of products.
Increasing the serial production.
Increasing unification.
Standardization of goods.
Modernization of existing equipment.
Increase in technical equipment.
Changing the rules of time.
Rational use of labor hours.

It is possible to increase PM as one of the listed methods, and due to their combination.

What should an employer do if he wants to change production capacity for the better? Consider specific examples:

Providing additional jobs.
Elimination of unreasonable losses of time.
Encouraging employees to increase productivity.
Improving the qualifications of employees.
Staffing of workplaces with modern technology.
Improving the structure of fixed assets.
Organization of measures to reduce the consumption of raw materials.

The smallest production capacities are in enterprises with morally and technically obsolete equipment.

The calculation of the production capacity of the enterprise is the most important stage in the justification of the production program. On the basis of production capacity calculations, intra-production reserves for production growth are identified, output volumes are established, and the need to increase production capacity through technical re-equipment, reconstruction and expansion of existing and construction of new facilities is determined.

Under production capacity of the enterprise is understood as the maximum possible output of products in the nomenclature and assortment provided for by the sales plan, with full use production equipment and areas, taking into account progressive technology, advanced organization of labor and production.

The concept of "production capacity" and "production program" in planned calculations are not identical. If the first shows the ability of the enterprise under certain conditions to produce the maximum amount of products in physical terms in a certain period of time, then the second characterizes the degree of use of capacity in the planned period.

When planning, the production program, as well as the capacity of the enterprise, are expressed in the same natural (conditionally natural) and cost units.

Production capacity planning is based on taking into account the factors on which its value depends. When calculating capacity, the following factors are taken into account: the structure and size of fixed production assets; the qualitative composition of the equipment, the level of physical and obsolescence; advanced technical standards for equipment productivity, space utilization, labor intensity of products, output of products from raw materials; progressiveness of applied technological processes; degree of specialization; mode of operation of the enterprise; the level of organization of production and labor; equipment operating time fund; the quality of raw materials and the rhythm of deliveries.

Productive capacity - the value is not constant. Disposal of capacity occurs for the following reasons: depreciation and disposal of equipment; increase in the complexity of manufacturing products; change in the range and range of products; reduction of the fund of working time; expiration of the equipment lease. These factors also work in the opposite direction.

Production capacity planning consists in performing a set of planned calculations that make it possible to determine: input capacity; output power; indicators of the degree of power utilization.

Input power is determined by the available equipment installed at the beginning of the planning period. output power- is the capacity at the end of the planning period, calculated on the basis of input capacity, retirement and commissioning of capacity during the planning period. Production planning is carried out on the basis of average annual power (Ms) calculated by the formula

where Mn - production capacity at the beginning of the planning period (year); My - increase in capacity due to organizational and other measures that do not require capital investments; Ch 1, Ch 2, Ch 3, Ch 4 - respectively, the number of months of power operation; Mp - increase in capacity due to technical re-equipment, expansion and reconstruction of the enterprise; Mun - increase (+), decrease (-) capacity due to changes in the range and range of products, the receipt of industrial production assets from other enterprises and their transfer to other organizations, including leasing; M in - a decrease in power due to its disposal due to dilapidation.

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

The degree of development of design capacities characterized by the following indicators: duration (term) of development; level of development of design capacity; the coefficient (percentage) of the use of commissioned capacities; the volume of production during the development period; achievement of design levels of cost, labor productivity and profitability.

Under period (term) of the duration of development The design capacity of an enterprise or its part (workshop, site, unit) is understood as the time from the date of signing the acceptance certificate for operation until the sustainable output of products by the planned facility. The volume of production at facilities that are at the stage of development of design capacities should be determined taking into account this indicator. Moreover, when planning this indicator, the time spent on preparing production for the release of new products at the facility being put into operation, commissioning and comprehensive testing of equipment should not be taken into account.

Level of development- this is the percentage (coefficient) of the development of the design capacity, which has been steadily achieved on a certain date. It is calculated as the ratio of output in a certain period (hour, day, month, year) to the corresponding (hourly, daily, monthly, annual) design capacity.

Consider the methodology for calculating the production capacity of the enterprise. For the calculation, it is necessary to have the following initial data: the planned fund of working hours of one machine; number of machines; equipment performance; the complexity of the production program; the achieved percentage of the production norm.

The production capacity of the enterprise is determined by the capacity of the leading workshops, sections, production lines, machine tools (aggregates), taking into account measures to eliminate bottlenecks and possible production cooperation.

The calculation of production capacity includes all available equipment, including idle equipment due to malfunctions, repairs, and modernization. The equipment that is being installed and in warehouses, intended for commissioning in the planning period, is taken into account. When calculating the power, the equipment of auxiliary and maintenance shops is not considered.

The calculation of the production capacity of the enterprise should be carried out in the following sequence: units and groups of technological equipment - production sites - workshops (buildings, production) - the enterprise as a whole.

The production capacity of the enterprise is calculated according to the leading shop. To do this, the production capacities of all workshops are calculated and a diagram of the enterprise's capacities is constructed (Fig. 4.1).

Most often, at the enterprises of mechanical engineering and metalworking, the assembly shop is taken as the leading shop. If in our case we take the assembly shop with an available capacity of 65,000 items as the leading shop, then the procurement shop has a capacity reserve equal to 5,000 items; in the forge shop - 15 thousand items; in the machining shop - 5 thousand products. The foundry will, on the contrary, be a "bottleneck": it has a lack of production capacity of 5,000 items per year. The "bottleneck" is understood as a discrepancy between the capacity of individual sections, workshops and the capabilities of the leading equipment. Thus, when planning a production program, it is necessary to provide for measures aimed, on the one hand, at "debottlenecking" (increase in capacity), and on the other hand, at loading the available capacity reserves. In our example, the production capacity of the enterprise will be equal to 65 thousand units. products in the event that the enterprise has the opportunity to increase the throughput of the foundry by 5 thousand pieces. Otherwise, the capacity of the enterprise should be taken as a production volume of 60 thousand products per year.

Rice. 5.1. Plant Capacity Diagram

Production planning.

The task set in the production program for the volume of production can be met provided that the necessary amount of resources is provided. Therefore, the justification of the production program by production capacity is the content of this stage.

The algorithm for calculating the production program (production plan) in a simplified form can be reduced to the following procedures.

1. The portfolio of orders is analyzed. Representatives of the products occupying the largest specific gravity in the portfolio. To do this, the product range is classified by standard sizes and in each parametric series, the model with the largest sales volume (representative product) is selected.

2. The assortment of the portfolio of orders for one type of product accepted as a representative is recalculated. The conversion factor is determined by dividing the labor intensity of each type-size of products by the labor intensity of the selected representative. Further, the number of products provided by the sales plan is multiplied by the conversion factor. The results are summed up, and the resulting amount is a draft of the production program of the enterprise, formed on the basis of a portfolio of orders and calculated for the product that is accepted in the calculation of production capacity. At the same time, the sales plan should be adjusted for the amount of change in the balance of finished products planned for the end of the year. For this purpose, a plan is drawn up for changing the balances of unsold products at the end of the planned year, which reflects: the name and code of the product; change in the balance of unsold products in the base period (expected performance); balance at the beginning of the planned year; balance at the end of the planned year; change in balances: increase (+), decrease (-), in total for the year, including by quarters of the planned year.

3. The use of the average annual production capacity in the reporting period is analyzed. In the process of analysis, the achieved level of use of production capacity, the degree of progressiveness of the applied equipment and technology are determined; degree of use of equipment and production areas; the achieved level of organization of production and labor at the enterprise.

Average annual production capacity utilization factor is determined by the ratio of the actual or planned annual output, respectively, to the actual or planned average annual capacity of a given year, including the capacity occupied during the pre-production period of new equipment.

When analyzing the achieved level of capacity utilization, the equipment shift ratios, the degree of use of the intra-shift time fund, the presence of excess and uninstalled equipment, and the reasons for underutilization of equipment are determined.

4. At this stage, it is planned to increase the production capacity utilization factor in the planned period, which can be achieved through the implementation of the intra-production reserves identified in clause 3, without additional input of permanent production factors.

Intra-production reserves for improving the use of existing production capacities are divided into extensive and intensive.

To extensive include reserves for increasing the useful time of equipment operation within the regime fund (reduction of intra-shift and all-day downtime of equipment, the duration of scheduled repairs).

Intensive factors include measures for a more complete loading of equipment per unit of time, an increase in the output of suitable products.

Production capacity utilization factor in the planned period (K MP) can be determined by the formula:

K MP \u003d K MO x J

where TO MO - coefficient of utilization of production capacity in the reporting period; J is the growth index of the capacity utilization factor in the planning period.

5. The possible output of products is determined on the basis of existing production capacities. There are two methods for solving this problem. At the preliminary stages of the formation of the production program, the possible output of products from existing production facilities is determined by multiplying their value by the planned average annual capacity utilization factor. However, when updating the product range, a more careful calculation of the production capacity of all structural divisions and the enterprise as a whole is necessary, carried out in accordance with clause 3.2.4.

Production capacity should be calculated in terms of representative products in physical and value terms.

When calculating the production capacity for the reporting year, the capacity at the beginning of the reporting year is taken according to the range and in the range of products of the year preceding the reporting year, and the capacity at the end of the reporting year (beginning of the planning period) - according to the range and in the range of products of the reporting year.

Capacity at the beginning of the planning period is taken according to the nomenclature and assortment of products of the planning period.

Increase in production capacity is determined on the basis of the measures taken in the reporting year and those planned in the planning period for units, sections and shops, for which the production capacity of the enterprise is determined. At the same time, the plans and reports do not include measures related to the achievement of the design capacity of facilities that are at the stage of development of the design capacity. The calculation of production capacity also takes into account its decrease in the reporting and planning period.

When calculating the production capacity for each facility (unit, group of equipment of the same type, production line), initial data are compiled, including:

Name and code of equipment;

Name and product code;

The complexity of manufacturing products, incorporated in the calculation of power, hour;

Annual (calculated) fund of the operating time of the installed equipment in one shift in machine-hours;

The average list of installed equipment for the year, units;

Annual (calculated) fund of the operating time of a piece of equipment in one shift, per hour;

Normative coefficient of shift of equipment operation;

Equipment shift factor;

The mode of operation adopted in the calculation of capacity (number of shifts or hours of work per day).

The average annual capacity of the enterprise, calculated by formula 3.15, subsequently serves as the basis for calculating the production plan.

6. The draft production program is compared with the production capacity for each representative product and it is found out whether there is enough capacity to fulfill the sales volume for the planned year. If the draft production program does not ensure full utilization of production capacities, then it is necessary to look for additional opportunities to increase sales and to increase production capacities through orders for cooperative deliveries.

If the sales plan exceeds production capacity, then in order to retain buyers and customers, it is necessary to carry out a set of measures to remove bottlenecks and increase production capacity, or to place part of orders on the terms of cooperative deliveries at other enterprises.

In order to more fully link the project of the production program and the production capacity of the enterprise, a balance of production capacities. It reflects the input, output and average annual capacity, as well as the input and disposal of capacities. Based on the balance of production capacities and in the course of its development, the following is carried out:

Clarification of the possibilities of the production program;

Determination of the degree of provision of production facilities for the program of work on the preparation of the production of new products;

Determination of the utilization rate of production capacities and fixed assets;

Identification of intra-production imbalances and opportunities to eliminate them;

Determining the need for investments to increase capacity and eliminate bottlenecks;

Determining the need for equipment or identifying excess equipment;

Search the most effective options specialization and cooperation.

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

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

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

Product name;

Unit of measurement;

Product code;

Power according to the project or calculation;

Power at the end of the base year.

Section 2. Increase in capacity in the planned year:

Power increase, total;

Including through:

a) commissioning new and expanding existing ones;

b) reconstruction;

c) rearmament and organizational and technical measures;

By changing the mode of operation, increasing shift hours of work;

By changing the range of products and reducing labor intensity;

d) leasing, renting from other business entities.

Section 3. Power reduction in the planned year:

Retirement of the power of everything;

Including through:

a) changes in the range of products or an increase in labor intensity;

b) changing the mode of operation, reducing shifts, hours of work;

c) disposal due to dilapidation, depletion of stocks;

d) leasing, renting to other business entities.

Section 4. Power at the end of the planning period:

Power at the end of the year;

Average annual capacity in the planned year;

Output or amount of processed raw materials in the planned year;

Average annual capacity utilization factor in the planned year.

7. After reaching a balance between the production capacity and the project of the program, an economic assessment of the draft production plan is given. It is known that with a change in the volume of production and sales of products, the total costs of the enterprise, income and profit change. With small volumes of output, the costs exceed the amount of income and the company, as a rule, incurs losses. As production volumes increase, the growth of total costs begins to lag behind the growth of total income, and the difference between income and costs (profit) becomes positive. Then the trend changes: the growth of costs begins to outpace the growth of total income. Zero profit is achieved at two production volumes in which total costs and total income from the sale of products are equal. These production volumes are called critical. Any volume of output between them allows the company to make a profit from the sale of products, and located outside of them - brings losses. In planning practice, these production volumes are called "breakeven points". The break-even point method is discussed in detail in the first part of the book Enterprise Planning.

In the process of justifying the production program, it is necessary to check whether the planned production volume is within the break-even points. To do this, an enlarged calculation of fixed and variable costs, total income from sales of products and profits for various production volumes is made, and critical volumes are calculated from them, with which the planned production volume is compared.

The effectiveness of the adopted plan is also evaluated by determining return on assets(the ratio of the cost of marketable products to the average annual cost of fixed production assets), capital intensity(inverse return on assets), profitability(the ratio of profit to the average annual cost of fixed and working capital), specific capital investments per one ruble of production growth.

In addition, it is calculated relative savings of fixed assets (E of) according to the formula

±E of \u003d OPF PL - OPF O J PT,

where OPF O, OPF PL - the average annual cost of fixed production assets, respectively, in the reporting (preplanned) and planning year; J PT - index for calculating the volume of marketable products in the planned year.

After a comprehensive analysis, the draft production program is approved and brought to the attention of the structural divisions of the enterprise. Structural divisions on the basis of the production program of the enterprise develop plans for the production of workshops, buildings, sections and other divisions, after which they evaluate their readiness for the implementation of the production program. For this purpose, for each workplace, the calculation of the equipment load is carried out.

Planning the implementation of the production program.

The subject of planning the implementation of the production program are the method of manufacture and the type of production. The main task of this stage is to bring the tasks of the production program of the enterprise to all structural divisions (buildings, workshops, sections, jobs) and organize their implementation. This problem is solved by means of operational scheduling (OCP), which is an integral part of the tactical planning of the enterprise.

The functions of the OKP include: providing each worker with information about his workplace and tasks for the current work shift and the short term (week, decade, month); providing jobs with materials, blanks, equipment, tools, devices; coordination and regulation of the work of the entire workforce in order to establish a coordinated and efficient operation of the enterprise.

Consider the content of the main stages of planning.

1. Distribution of the production program for planning periods.

In current planning, the production program is drawn up, as a rule, for one year. In the context of dynamic internal and external environment enterprises to develop a production program for longer periods is not possible. Therefore, the process of preparing for the implementation of the annual production program begins with its distribution by quarters and months. Since the rhythm of production is of exceptionally great importance for increasing its efficiency, improving the quality of products and all work, it is necessary to very carefully distribute the annual volume of production and sales of products by quarters and months.

The distribution of annual tasks by quarters (months) must be carried out taking into account the following factors:

Terms of delivery of products to consumers established by contracts;

Increasing output by increasing and improving the use of production capacities and fixed assets, as well as through the measures provided for by the innovation plan;

Terms of commissioning of new facilities and equipment;

Ensuring uniform loading of all production units;

Increasing the serialization (mass character) of production;

Number of working days in each quarter;

Seasonality and shift work;

Seasonality of product sales;

Possible disposal of fixed assets, as well as shutdown of individual units, sections and workshops for equipment repair;

Removal from production of obsolete types of products and products that do not meet the current level of development of science and technology in terms of their technical and economic indicators, as well as those that are not in demand by consumers, and replace them with new ones.

In mass and large-scale production, when the consumption of products is not seasonal (for example, the production of bakery products, building materials), the distribution of the production program over planning periods is carried out in proportion to the number of working days. In other cases, the distribution of tasks is carried out taking into account the timing of delivery of products to consumers.

Supply plan is linked to indicators of the volume of sales and output in physical terms. The dependence of these indicators and the order of their calculation can be expressed by the formula:

P P i \u003d At i - ΔO P i \u003d P T i + O PS i - ΔO P i

where П Пi - the volume (plan) of the supply of finished products of the i-th item to consumers in physical terms; Ati - volume (plan) of product sales; ΔO Pi - change in the balance of shipped, but not paid for products at the beginning and end of the planning period; P Ti - plan for the release of finished products of the i-th name, O PSi - change in the balance of finished products in the warehouse at the beginning and end of the planned period.

The terms of delivery of products are determined on the basis of concluded agreements with enterprises and consumer organizations. To do this, the contracts must define specific terms of supply: the full range, quantity and delivery time for each item; special requirements for product quality; volumes of batches and the frequency of their deliveries; methods of packaging and transportation of products.

2. Bringing the production program to structural divisions.

In accordance with the established specialization and intra-production cooperation, the production plan in kind is brought to the production units of the enterprise and independent economic entities that are part of the production association. At the same time, the plan for the production of industrial products in kind to independent enterprises of the production association also includes finished products and semi-finished products of their own manufacture, intended for delivery within the association to other production units and independent enterprises that are part of the association. Tasks for structural subdivisions of enterprise associations are developed in the following sequence: issuing subdivisions; processing units; preparation departments. The structure and indicators of production tasks depend on the OKP system in place at the enterprise.

3. Choice of manufacturing method for the production program.

Manufacturing method planning determines how the manufacturing process will be organized in space and time. There are in-line, batch and single methods of manufacturing products.

Stream method

Its essence:

Jobs specialize in performing a specific operation with a permanent fixing of one or a limited number of product items;

Jobs are located along the way technological process manufacturing products;

The process of manufacturing products is organized according to the principle of flow with unidirectional movement of objects of labor from one workplace to another and the use of continuously operating or pulsating transport;

Operations at all workplaces are performed in parallel.

Object of planning in mass production is flow line. It is a set of workplaces located in the sequence of the technological process and designed to perform synchronized operations.

Synchronization of operations is that the technological process and organization of labor are designed in such a way that the time of processing or assembly of one product at each workplace of the line is equal to or a multiple of a certain value - tact or rhythm.

The production line cycle is the time interval between the release and launch of two successive products at each workplace.

The value of the calculated cycle of the production line depends on its production program. The calculated value of the cycle (r) is determined by the formula:

where D is the useful fund of the line operation time for the planned period (month, day, shift); A P - the production program of the line for the same period.

Time inverse to the beat is called the rhythm of the production line. (R):

Rhythm characterizes the number of products produced per unit of time.

Based on the calculated cycle, the required number of jobs for each operation of the line is determined (η) according to the formula

where t i is the norm of time for execution i-th operations.

The cycle set for the production line can be:

Forced;

Free.

In forced tact flow, workers are required to complete their operation at a set time equal to or a multiple of the takt. At the same time, compliance with the rhythm is ensured by strict regulation of the operation of vehicles, in particular, by setting a certain speed for conveyors. With continuous movement of the conveyor, it is given a speed (ν), determined from the expression

where l O is the distance between the axes of two adjacent products on the conveyor.

In a stream with a free cycle, there is no strict regulation of the latter. Workers can perform their operations with some deviations from the tact. In order to prevent downtime due to non-compliance with the tact, backlogs of blanks are created at the workplaces.

Depending on the range of manufactured products and the degree of continuity of the production process, production lines can vary significantly, which is reflected in the specifics of their planning.

By product range production lines are divided into:

Constant-stream single-subject;

Constant-stream multi-subject;

Variable-flow multi-subject;

Group multi-subject.

A large number of parts or products of the same name are produced on constant-flow single-subject lines (mass-flow and large-scale production).

Several parts or products of various names, similar in design and processing or assembly technology, are manufactured on constant-flow multi-subject lines simultaneously or sequentially. It does not require readjustment of equipment (batch production).

On variable-flow multi-subject lines, several names of parts or products are processed in turn, similar in design, dimensions and processing or assembly technology

The timing of their launch into production is regulated plans for launch-release schedules. They are compiled taking into account the volume of production and processing time (assembly) of each item (product). The readjustment of such lines during the transition of one object to another is carried out simultaneously at all workplaces (medium-scale production).

Group multi-subject lines are characterized by the direct accuracy of the movement of objects of labor. Jobs on such lines are technologically specialized. The lines are repeatedly readjusted and are often called direct-flow (medium and small-scale production).

According to the degree of continuity of the process, production lines are divided into: continuous - single- and multi-subject constant-flow with full synchronization of operations; discontinuous, with changing relative synchronism of operations. They are characteristic of multisubject variable flows. When changing lines] the duration of operations changes. Therefore, to maintain synchronism, additional equipment may be connected or some of the machines may not be used temporarily.

batch method

Despite their effectiveness, streaming methods have limited applications. In the conditions of serial and small-scale production, batch production methods are used, which are characterized by the following features:

Production of products in series and launch of parts for processing in batches in accordance with the developed schedules;

Each workplace is assigned several details and operations;

To perform operations of a certain type of work, universal equipment, tools and fixtures are used, and for repeating batches - specialized equipment, group and special equipment;

Equipment in small-scale production is located in groups of the same type of machine tools, and in repetitive batches - along the technological process.

The batch method is characterized by periodic interruptions in the operation of equipment due to changeovers for the manufacture of a new batch of products and a significant amount of work in progress, requiring large areas and containers. Therefore, when organizing production by the batch method, it is of paramount importance to reduce the range and increase the size of repeating batches, transferring flow elements to batch production conditions. The degree of use of technological equipment and labor productivity largely depend on the size of the batch and its repeatability.

single method

The single method of organizing production is characterized by the following features: a large non-repeating range of manufactured products, a significant proportion of non-standard, original parts and assemblies, a variety of work performed at each workplace, high labor intensity and a long cycle of manufacturing products, and the absence of typified technological processes.

In single-piece production, universal equipment and tools are mainly used to ensure the performance of various works and operations, but with lower productivity than on special equipment. Equipment in a single production is located in groups of machines. Part of it is used only to perform certain irregularly occurring work. It is not always possible to assign technologically similar jobs to jobs. All this leads to uneven loading of equipment.

After choosing the manufacturing method of the production program, the following are calculated:

The duration of the production cycle;

Lot sizes;

The timing of their launch into production.

Production cycle time- this is the period of time from the moment of launching raw materials and materials into production until the full production and delivery of finished products. Its value includes the time to complete all processes until the finished product is shipped to the buyer.

V general view duration of the production cycle in hours, days (Tts) can be determined by the formula:

where t tech, t k ,t TP - time to perform technological, control and transport operations; t eat - time of natural processes; t m.o. - time of intra-shift interoperational bedding; t .m.s. - time between shifts and soaking in intershop warehouses of semi-finished products; i is the number of operations and breaks.

When calculating the duration of the production cycle, the execution time of control and transport operations is taken into account in the part in which they do not overlap with the time of interoperational waiting.

The duration of the production cycle is the basis for operational scheduling. The turnover of working capital depends on its value.

The duration of the production cycle is closely related to the batch size of the parts.

Under party(its size) is understood as the number of parts of the same name, continuously processed at each operation of the production cycle with a single expenditure of preparatory and final time. Lot sizes equal to and multiples of the monthly program, loading equipment for entire shifts or several shifts, reduce equipment changeover time. At the same time, large batches lead to an increase in the remnants of work in progress, lengthening the cycle.

The calculation of the sizes of batches of parts and the timing of their launch into production is an independent task that is solved in operational scheduling.

4. Calculation of equipment loading.

After calculating the workshop production plans, it is revealed what kind of equipment loading the production program provides. When calculating the load of equipment, the degree of compliance of the production program of each workplace with its production capacity is determined. Therefore, the calculation of equipment loading is carried out for each unit, machine. It allows you to identify "bottlenecks", as well as unloaded equipment. On the basis of equipment loading calculations, measures are planned to "debottleneck" and reload unloaded equipment. The solution of the problem consists in calculating the actual fund of equipment operation time and the time required to complete the program planned for the workshop. As a result of comparing these values, the following are determined:

equipment load factor; its throughput;

reserve or deficit in units of productivity and in machines.

For discrete industries calculation of equipment load factor (K s) is carried out according to the formula:

where F is the machine-tool intensity of the production program, hours; D is the actual fund of equipment operation time, hour.

The load factor can be calculated for each inventory number of equipment, code or technological group of equipment. Calculation by equipment inventory numbers is performed only if all machine detail operations on the site are assigned to specific inventory numbers. Calculation of loading by equipment codes (models) is carried out if the detail operations are assigned only to equipment models without specifying inventory numbers. Calculation of load by technological group of equipment is recommended for areas where detail operations are assigned only to groups of interchangeable equipment.

The actual fund of the operating time of the equipment (D) calculated by the formula:

where D n is the nominal fund of the operating time of the equipment during single-shift operation; P rem - loss of time for repairs with the appropriate shift (%); S - actual shift of equipment operation; and - time of operation of the equipment (months); U- number of months in the billing period (year).

Calculation of the machine intensity of the program (F) produced by the formula:

where t is the machine-tool capacity of a detail operation per unit of rationing, hour; A P - manufacturing plan for the detail operation; d t is the percentage of labor intensity reduction (planned); Р Н - loss of time for equipment changeover (%); W is a progressive percentage of performance standards.

Equipment throughput coefficient (K P) is determined by the formula:

The reserve or shortage of equipment is calculated by the formulas:

In units of productivity

±∆F=0.85 D-F;

In machines with two-shift work

where D 2 is the actual fund of the operating time of the equipment during two-shift operation.

In industries with continuous production process the load factor of installations, units, machines, equipment is determined by the ratio of the annual output to the sum of the products of the established (design) daily (hourly) productivity of a piece of equipment per annual (calculated) fund of the operating time of a piece of equipment:

where A P is the production program for the i-th unit (i=1,2, 3, ..., p) in physical units; Н р - established (design) daily (hourly) productivity of a piece of equipment in the corresponding natural units; D - annual (calculated) fund of the operating time of a piece of equipment in days, hours.

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ACCOUNTING AND SETTLEMENTS WITH BENEFICIARIES FOR ACCEPTED PAYMENTS

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 of the offer, 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 release 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 fixation 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 power requirements of the leading element, based on the indicators 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 to install this equipment and receive 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.)

Under production capacity The enterprise is understood as the maximum possible volume of product release, provision of services or performance of work in 1 year with full use of all available resources.

It is measured in physical units (tons, kilometers, pieces, etc.) and depends mainly on the capabilities of the equipment available at the enterprise, its quantity and quality, the maximum possible productivity of its unit, as well as on decision regarding the shift ratio, assortment and nomenclature of the product, level of labor organization and complexity of the product.

When creating or reconstructing an enterprise (workshop, site), its design production capacity is determined. This production volume is fixed, as it is designed for a constant product range and a constant mode of operation. However, over time, as a result of technical re-equipment or the introduction of best practices in the organization of labor, this capacity will change and the new design capacity will be fixed. This is an important indicator of the orientation of production to achieve high results.

When drawing up plans, the following types of production capacity are distinguished:

input;
day off;
average annual

Production capacity is determined at the beginning of the planning period (input) and at its end (output). The input power is set taking into account the resources available at the beginning of the year, and the output power is set at the end of the year, adjusted when equipment and technology change.

Do not confuse production capacity and production program. If the first shows the ability of the enterprise under certain conditions to produce the maximum amount of product in physical terms for a certain period of time (characteristic of the potential of the enterprise), then the second establishes the required volume of production of the product in the planned period ( planned time) corresponding to the assortment, nomenclature, quality and requirements of the sales plan.

Calculation of production capacity and its use

PM = PO × Ct × Fe,

where PM - production capacity for 1 year, pieces / year;

PO - productivity of a piece of equipment, piece / hour;

Ct - quantity of equipment, pcs.

where Dp is the number of working days in a year;

m - the number of work shifts worked out by the equipment per day;

Tp - duration of the working day, hours;

Kp - coefficient of planned loss of time for adjustment and repair of equipment.

Based on the data on the labor intensity of the product, the PM can be calculated as follows:

where ti is the time rate (should be progressive) for the production of a product on this equipment, normo-h;

Fe - effective temporary fund of a piece of equipment for 1 year, h;

St - the number of equipment, pcs.

The use of the production capacity of the enterprise is the ratio of the production plan to the PM. Its coefficient is calculated as follows:

Kisp \u003d V / PM,

where Kisp is the utilization rate of the PM of the enterprise;

V - actual or planned output of the product in natural units;

This coefficient can either be equal to one or take smaller values.

Stages of calculation of PM units

To calculate the PM of the site, it is necessary:

clarify the production and technological structure of sites and workshops;
allocate work to pieces of equipment;
determine the labor intensity according to current standards, taking into account the progressive use of machinery and equipment;
determine the throughput by groups of interchangeable equipment;
determine the leading group, the PM of which will be decisive when calculating the power of the site;
identify bottlenecks on the site (that is, those groups of equipment whose throughput is less than that of the leading group) and take measures to eliminate them, develop measures for the use of equipment that is not fully loaded;
repeat the calculations according to paragraphs 4-6 of this list and set the pm, while not forgetting that it is determined by the leading link.

To determine the PM of the shop, you first need to calculate it for the sections. To do this, a leading section is selected and, based on its capacity, the capacity of the workshop is determined. At the same time, measures are taken to eliminate bottlenecks and to use underloaded equipment. In the same way, calculations are made for the enterprise as a whole.