On the second group reserves of increase in production at the expense of increase in number of the equipment (PK), time of its work (PT) and production for one machine-hour (RCh count on a formula:
Indirect indicator of quality of production is marriage. It shares on remediable and incorrigible, internal (revealed at the enterprise) and external (revealed by consumers). Release of marriage conducts to increase of product cost, reduction of volume of the commodity and realized production, decrease in profit and profitability.
In the course of the analysis it is necessary to find out the reasons of formation of the superplanned remains in warehouses, untimely payment of production by buyers and to develop concrete actions for acceleration of product sales and receiving revenue.
Rhythm – uniform production according to the schedule in the volume and the range provided by the plan. Rhythmical work is the main condition of timely release and product sales.
Quality of production – concept which characterizes parametrical, eksplutatsionny, consumer, technological, design properties of a product, the level of its standardization and unification, reliability and durability.
Having analysed production sales volume by types it is possible to tell that realization of sausage cheese has a steady tendency to growth, and volumes of realization of pastelike cheeses very low, that is on growth of realization of this product the sales department should pay special attention. As for briquette cheese – its realization is almost invariable. The enterprise needs to strengthen advertizing of this product.
the additional quantity of j-go of material shares on norm its expenses on unit of i-go of a type of production and is multiplied by target price of a unit of production. then results are summarized by all types of production:
The reasons of decline in quality and the allowed marriage of production in places of their emergence and the centers of responsibility are studied and actions for their elimination are developed. Bad quality of raw materials, low technological level and the organizations of production, qualification of workers, arrhythmy of production and others are the main reasons for decline in quality of production.
where , , – a reserve of growth of gross output respectively due to creation of new workplaces, increase in fund of working hours in connection with reduction of its losses and increases of hourly average development;
the planned reduction of norm resource j-go expenses on unit of i-go of a type of production is multiplied by the output of i-go of a type of production planned to release, the received result shares on a planned consumption rate and is multiplied by target price of this product then the total amount of a reserve of gross output is counted:
When determining reserves of increase in product sales it is necessary to consider, except these reserves, the superplanned remains of finished goods in warehouses of the enterprise and shipped to buyers. Thus it is necessary to consider demand for this or that type of production and real possibility of its realization.