Control and analysis of the implementation of enterprise plans. Control questions and tasks

Formation of an optimal organizational structure that most adequately solves the tasks. Must be flexible, agile, solve the main goal of the enterprise.

Development of a motivation system focused on the fulfillment of planned targets.

Formation of resource flows, including financial ones, ensuring the implementation of planned indicators.

Types of planning.

Reactive. Return to the past.

inactive or inert. Enterprises will develop as before. It is mainly used for hotel complexes.

Creative. Harnessing, taking into account changes in the external conditions of management and the search for options for the optimal solution.

Interactive. It assumes an ideal construction of the future with the help of a system of target standards and an ideal state of the external environment.

6. Organization and control of the implementation of planned targets

Controlling how the new concept of system management provides for the successful functioning of the enterprise in the long term by:

1. Adaptation of strategic goals to the existing environmental conditions.

2. Coordination of operational plans with strategic ones, taking into account the priority of operational plans.

3. Coordination and integration of operational plans for structural units, taking into account priority areas of development.

4. Creation of a system for stimulating employees to fulfill planned targets.

5. Creation of a system of control over the use of the plan, adjustment of their content and timing of implementation.

6. Adaptation of the organizational structure of management to the tasks and goals of the plan.

7. Dividing the process of implementing the plan into cycles in order to ensure the recurrence of planning, monitoring use and making corrective decisions.

8. Synchronization of the goals of the enterprise and the personal goals of the enterprise, taking into account the specific contribution of the employee to the achievement of the goals of the enterprise.

9. Ensuring the growth of the company's assets, as one of the most important means of achieving strategic goals.

10. Continuous evaluation (monitoring) of the implementation of planned targets for the most significant indicators.

11. Making decisions on changing the direction of development, taking into account the conducted planning and control calculations.

The planning stages within the controlling cycle are carried out according to the technology of counter flows, i.e. at the beginning planning is done from top to bottom, and then a counter flow from bottom to top, therefore one of the main tasks of controlling is to develop a methodology for adjusting plan targets, coordinating certain types of plans and forming a single plan.

The deviation of the fact from the plan involves the analysis of actual data on specific values ​​and the development of measures to eliminate undesirable deviations, while each employee of the enterprise must act independently to eliminate deviations within the concept defined for him. Organizational units in this case are the regulator or objects of regulation, or both.

Main functions of controlling:

1. Information support of the planning process and adjustment of plans, taking into account the changing conditions of the external and internal environment.

2. Control over the implementation of planned targets.

3. Evaluation of the process and consequences of decisions made.

4. Identification of deviations from the plan and preparation of recommendations to eliminate the causes. causing these deviations.

In accordance with the functions and tasks, the controlling service advises: “How and when to plan? Develop planning methods and a scheme for processing information, as well as assess the possibility of implementing planned activities.

Monitoring the implementation of plans involves the development of methods for conducting control, depending on the type of plan, the specific location of its implementation, methods for transferring the results of control to line managers responsible for the implementation of planned targets, determining the allowable deviations of control values.

The controlling service interacts with the services of informatics, management, accounting and financial services.

In accordance with the fact that controlling manages the result, it is necessary that in the organization the controlling service is a priority in their relationship with other services.

This involves increasing the responsibility of the controlling service, justifying the methods for adjusting the activities of the enterprise and its divisions.

The results of controlling are expressed in planning and control calculations, which are understood as a set of cost indicators and mechanisms for their implementation, aimed at making a profit and maintaining the required level of liquidity.

8 .Sections and indicators of the plan for labor and wages, their characteristics .

Organizational the structure, personal characteristics and qualifications of the staff are the key to the success of a small business.

There are 2 types of personnel management organization:

American: individual decision-making and individual responsibility, employee specialization, rapid promotion, hiring an employee for a certain time.

Japanese: collective decision-making and responsibility, non-specialized activities, slow progress, lifetime employment.

D.b. the policy for key personnel is reflected and ways to change qualifications are determined. Organizational structure (list of positions). It is recommended to form under a specific team.

Plan sections:

Staffing based on production. programs and organizational structure). - number and professional composition

The motivation and the system of remuneration are substantiated

The annual payroll and deductions fund (UST) is determined

Possible sources of recruitment and retraining, staff development and costs.

Plan of social and cultural events and expenses on it.

The final amount of labor costs is determined. resources (UST + wages + training costs = current expenses.

The indicators of the square include:

The volume of production per 1 person. based on the norm of hours and load intensity

The number of employees and their qualification composition, taking into account the organization. structure, functional purpose, revenue rate per person, shift work of personnel and a collective agreement.

Hourly wages, taking into account the tariff and the norm of time

Piecework wages, based on the norms of revenue, labor intensity and prices for 1 work performed.

the total work time of the staff per week, month, year; vacation calculation

time productivity calculation

the utility factor of the use of working time

payroll fund

wage fund

average salary per 1 employee

wage fund under one-time contracts

It is necessary to stimulate and motivate work

"

Training program

1. Technologies and algorithm for setting the problem. Translation of a task into plans (tasks).

Definition of goals and objectives. The connection of the task with the goal.

Types, features, characteristics of tasks. Task assignment requirements.

Prerequisites for successful problem solving. Rules for setting them up.

Objective setting technologies (SMART), MVO objectives management, KPI key performance indicator system, problem meeting method...)

Task priority ranking.

Search for means and resources of the team to achieve the result.

Structuring the subject of the problem (meaningful analysis of problems) at the stage of its translation into tasks (options for solutions).

2. Step-by-step planning from goal to tasks, from tasks to tasks and final result

Creation of an employee work planning system.

The choice of planning technologies in accordance with the company's strategy.

Artist choice. Accounting for his individual characteristics.

Preliminary step-by-step thinking of the leader’s actions, taking into account the capabilities of subordinates, forecasting the expected result

Timing and targeting of resources, i.e. ensuring their availability for the employee (material, informational, human)

Algorithm for setting a task for an executor: designating a common goal, setting tasks, planning, delegation of authority and responsibility, motivation for a goal and stimulation to complete a task

What roles of superiors and subordinates impede the setting of tasks.

Role positions unacceptable for delegation

Formulation of a task for the contractor with a focus on feasibility and quality of performance: taking into account deadlines, personal characteristics, professionalism of the performer

Checking Understanding , exclude closed questions, get a detailed answer to open questions on the perception of the task. Examples of test questions for a subordinate.

Methods for increasing the responsibility of employees for the implementation of plans and results of work.

The main mistakes of the manager in setting tasks for subordinates (one task is inconsistent with another or conflicts with them in terms of time and resources, did not explain why the task was set, what should be the result, did not check whether the task was understood correctly, gave the task to a subordinate without skills, the task is impossible, or not backed by resources, etc.)

Module 3 .

3. Control as a function of control

Purpose and main tasks of control:

Diagnosis of the state of affairs; Orientation; stimulation;

Correction of actions; Dissemination of best practices;

Law enforcement function; Motivating function of control.

Three aspects of managerial control (establishment, measurement, comparison).

Why and under what conditions does control motivate?

Control algorithm: who controls, in what form and in what time frame.

Compliance of execution control technologies with the chosen planning system. How to ensure consistency between work planning and performance control?

Types of control: preliminary; current (feedback system); final (final).

Qualitative characteristics of control: strategic orientation; results orientation; compliance with the direction of activity; timeliness; flexibility (adaptability); simplicity; economy.

Feedback to the subordinate in the process of monitoring the execution of the task.

Selection of the necessary methods for monitoring the work of employees with different levels of competence and motivation.

Obtaining information about the work of employees who are in the zone of subordination of the deputy. How can a higher-ranking manager control employees who are in the area of ​​​​subordination of his subordinate?

Analysis of control technologies corresponding to different types of tasks.

Planning the scope of control and the possibilities of its regulation in system or emergency mode

Control action planning

Determination of the boundaries of managerial control.

Handout:

Notebooks of the seminar participants containing the main theoretical material and a number of practical tasks.

Additional teaching materials in electronic form.

TOPIC 2: EXTERNAL AND INTERNAL ENVIRONMENT OF THE ORGANIZATION. ORGANIZATION STRUCTURE

Business game No. 2 FORMING A MODEL OF ORGANIZATION

The purpose of the lesson is to develop students' abilities for independent work on the formation of an organization model, the identification and analysis of factors affecting the effectiveness of its activities, including such as:

organizational structure;

planning and quality control system;

making managerial decisions in a limited time;

interpersonal relationships.

You are a small firm that "produces" words and "packages" them into meaningful sentences (in Russian). Market research has shown that sentences of 3-6 words (including function words) are in demand. So "packaging, shipping, and selling" should target 3-6 word sentences.

This "industry" is characterized by strong competition. Several new firms have just entered an expanding market. Since raw materials, technology and prices are industry standard, your competitiveness depends on two factors: 1) production volume; 2) product quality.

Thus, the main task of the subgroup is to create an organization so that it works as efficiently as possible during 10-minute production cycles. Between cycles, you will have the opportunity to reorganize.

Before the start of each cycle, you will receive the source material - a word or phrase. Its letters serve as the raw material for the production of new words that are packaged into sentences. For example, from the word "crocodile" you can make the phrase "an idol gave birth to a stake."

Before starting the production cycle, you should carefully study the rules of production

Work order:

1. From a group of students, two Heads of the Quality Council are invited in advance. They receive production rules and get acquainted with them.

2. A group of students is divided into subgroups(4-6 people) who form small word production companies.

3. Preparation (20 min) - familiarization with the tasks of the lesson and the task, the rules of production and the evaluation of results in the Quality Council.

The Council consists of representatives of all manufacturing companies, Council Leaders and a teacher.

At the end of the independent study of the rules by the manufacturers, the leaders of the Quality Council bring to them the most important rules, pay attention to the main criteria for assessing the quality of the product.

4. Modeling according to the following algorithm.

Step 1 (10 min). Members create organizations. Questions for participants:

What are the objectives of your organization?

How will you achieve them? How will you plan your work?

What division of labor, power and responsibility is most appropriate for your goals, objectives and technology?

Which group members are best suited for which tasks? Each subgroup nominates one representative to the Quality Council (the rules for evaluating results in the Quality Council are given below).

Step 2 (10 min). First production run. All subgroups receive the original ma-

material, i.e. two sets of letters for two production runs (the original set should consist of 15 - 25 letters). The countdown starts. 1 minute before the end of the cycle, the teacher warns about the remaining time. At the command of the leader, the work stops. The representative of the group must present the results of the work to the moderator within 30 seconds for participation in the Quality Council.

Step 3 (15 min). The Quality Council checks the quality of products and reports the results. The participants analyze the work organization of the first cycle and reorganize the firm for the second production cycle.

Step 4 (10 min). Second production run. The loop is performed similarly to step 2, but with a new initial set of letters.

Step 5 (15 min). The Quality Council checks the quality of products and reports the results. Participants analyze the organization of work during both cycles and prepare short reports on various aspects of the organization of their firms; analysis (60 min); representatives of each subgroup make a report on the results of the work, they are discussed.

Questions for the preparation of reports and discussions:

What organizational structure (culture, leadership style, decision-making methods) did your firm have during the first production cycle? Was she effective? Why do you think so? (The same question applies to all analyzed parameters listed in parentheses.)

How was quality control carried out?

Has there been a reorganization? If yes, what was it? How has the structure, culture, leadership style, and decision-making changed?

Have there been conflicts? If so, how were they resolved?

What factors have had the greatest impact on the performance of your organization?

What theoretical ideas and concepts have been most useful to you?

Production Rules:

Products that do not meet the accepted rules do not withstand quality control

and not allowed on the market.

From the initial set of words, it is required to create as many sentences as possible.

In the produced word, letters can be used as many times as they occur in the original set of words. For example, from the original word "crocodile" you can produce the word "eye", but you can not - the word "about", because in the original word "crocodile" there are only two letters "o".

The letters "e" and "ё"; "and" and "and"; "b" and "b" are considered different.

The letters of the original word can be used in all the words of the sentence being composed (for example, from the word "crocodile" you can make the sentence "an idol gave birth to a stake."

A new word cannot be created by changing the grammatical form of the word (case, number, etc.).

Words differ in spelling, not in meaning (for example, "castle" and "castle").

It is unacceptable to use non-literary words (for example, jargon).

Own names are allowed.

The sentence must contain a subject and a predicate.

The allowed number of words in sentences is not less than 3 and not more than 5.

A produced word can only be used once during one production run.

The sentence does not have to carry a semantic load (for example, the phrase “the house overflowed the banks” is acceptable).

Rules for the sale of products:

Products drawn up by each firm on a separate sheet of paper are accepted by the Quality Council on the basis of the above production rules.

Products are evaluated on the following scale:

1 point - for each word in the accepted sentence;

- 1 point - for each word in the unaccepted sentence.

Evaluation of results in the Quality Council:

Each representative of the subgroup in the Quality Council should have a list of proposals presented on one sheet containing the words produced by the subgroup. If the group did not present the result within 30 seconds, then it is not considered, and it is considered that the group did not produce a single word. The Quality Council evaluates the compliance of the presented products with the standards set forth in the "Production Rules" and determines the result of the work of subgroups

- the number of produced words that meet the standards. If any word in a sentence does not meet the standards, the entire sentence is crossed out. In addition, the number of words in the rejected sentence is subtracted from the subgroup result as a penalty.

Report formatting requirements:

The subgroup draws up a single report on the work done with a detailed rationale for each stage of implementation. As an industry where the firm is engaged, there remains the production of sentences from phrases.

TOPIC 3: THE MANAGEMENT CYCLE

Practical work No. 1 ANALYSIS OF THE ENTERPRISE MANAGEMENT CYCLE

The purpose of the work is to learn how to distribute the functions of a leader (manager) in accordance with the management cycle (using a specific example).

1. Complete the management cycle diagram (see workbook for practical work).

2. Study carefully the example of the job description of the head of the personnel department (option 1), for-

deputy director (option 2), sales manager (option 3), brand manager (option 4). Distribute the functions of the manager in accordance with the management cycle and fill in the table (in the table, indicate the numbers of the corresponding paragraphs of the instruction). Job descriptions are presented in Appendix 1.

Distribution of the functions of the head of the personnel department by stages of the management cycle.

Control function (sta-

Functions of the Head of Human Resources

management cycle management)

3. Enter in the table of managers according to the levels of management: foreman, foreman, head of personnel department, head of shop, general director, financial director, chief accountant.

Types of managers by management levels.

		Who applies	Main tasks	type of management
	management
		Head of the organization	Formation of the goals of the organization,
		and his deputies	development of long-term plans,
			interaction of the organization with
			external environment
		All other leaders	Coordination of work of subordinates
		bodies of the organization, not from-	managers, management from
		carried to the highest and none	separate divisions
		call levels
		Managers, don't have	Direct organization of
		subordinate to the management	workers engaged in the main activity
		drivers	efficiency, control over the use
			raw materials and equipment

4. Solve the situation below.

5. Prepare answers to security questions.

Situation

The head of the construction department, Prokhorov, during a break in the production meeting, asked the opinion of the heads of the shops about the management functions.

The head of the shop, Fedorov, wrote in his notebook: “Any subject and object of management has common unified management functions. There are many management functions, but they have always been, are and will be based on a three-tier division.”

Master Semenov read what was written aloud and clarified: “Each object and subject of management has its own correlation of functions, their rational combination or division. In the process of development, in each control object, changes occur in the conditions of the operation of general functions, a combination of their individual elements and tasks to be solved.

Formulation of the problem:

1. Give a list of functions that are basic for the object and subject of management?

2. Describe which management functions characterize preliminary, operational and final management.

3. Arrange in a logical sequence the following concepts (from general to more specific): “functions of the governing body”, “functions of management”, “functions of an employee of the management apparatus” and “functions of the management object”.

4. The role of what functions increases (decreases, remains unchanged) in the conditions of the formation of market relations?

test questions

1. What are managerial functions?

2. What is planning?

3. Place of planning in a country with a market economy;

4. Organization as an object of management;

5. What is motivation?

6. What is the role of control in management?

7. What is the relationship between planning and control?

Business game No. 3 BASIC MANAGEMENT FUNCTIONS

The goal of the game is to learn how to distribute the functions of a leader (manager) in accordance with the management cycle (using a specific example).

General guidelines

The most important of the managerial functions is decision-making. Responsibility for the decisions made lies with the head of the organization or the collegiate body that makes the decisions.

As a rule, the adoption of a managerial decision is preceded by careful preparation, which includes an analysis of the managerial situation, forecasting its development trends, and much more. One of the

Our classes will be specifically devoted to the main stages of preparing a management decision.

After the decision is made, a detailed plan for its implementation should be developed, including the amount of necessary resources, the implementation period, and the executors who are entrusted with the implementation of the various stages of the adopted management decision.

The next function of management is planning. We know such varieties of planning as strategic, tactical and operational, depending on the tasks that are set in the development of plans.

During the transition to a market economy in Russia at the end of the 20th century. many enterprises abandoned this important management function, which was often one of the reasons for their inefficient performance.

The main management functions are implemented through management communications, through which management information is transmitted.

AT in the process of making and implementing managerial decisions, orders, orders, instructions, plans are transmitted from a higher to a lower level in the managerial hierarchy, information is requested on the state of affairs on the ground.

AT in the opposite direction, information is transmitted on the state of affairs, on the implementation of orders, orders, plans, management decisions are requested in case of problems that are not within the competence of a lower managerial level. A higher management level may receive proposals for solving problems that have arisen, for adjusting plan targets, etc.

The successful implementation of management decisions largely depends on the quality of management communications.

The technological sequence of the management process, in which the main management functions are implemented, forms the main management cycle (Fig. 1).

Figure 1 - The main management cycle.

Managerial Situation #1

The management of a large plant for the production of tools for mechanical engineering set the task of expanding its penetration into foreign markets. To do this, it was necessary to significantly improve the quality of products.

At the same time, it was not possible to purchase new production lines or carry out a large-scale replacement of equipment due to large accounts receivable (late payment for purchased products by consumer enterprises).

Problem 1. What is the best strategy for a wider market penetration for the plant? What can be recommended to the management of the plant in this situation to solve the problem of improving product quality? What role can additional employee motivation play?

No. 1. As a strategy for a wider penetration of the products manufactured by the plant into the sales markets, it is advisable to use the strategy of increasing the production of tools that are in steady demand among consumers. This will allow, on the one hand, to reduce the labor intensity of production and improve the quality of products, and on the other hand, to reduce its cost.

The plant managed to solve the task of significantly improving the quality of manufactured tools by creating quality circles in the workshops, which included the most experienced workers and craftsmen. They were tasked with finding ways to improve quality at all stages of tool manufacturing. At the same time, the implementation of the received proposals was guaranteed, provided that they passed the examination.

In the case of a positive result from the implemented proposal, a bonus was set, commensurate with the average salary.

On fig. 2. the main functions of management and the basic principles of their implementation in the process of managing an organization are presented.

The management system functions effectively only when it ensures the implementation of each of the main management functions.

The absence of any link in the process of functioning of the management system of any organization makes the management system ineffective.

The task of any leader in the formation or reorganization of the management system is to ensure that each of the main management functions is implemented in the newly formed or reorganized management system.

Managerial Situation #2

When organizing control over the fulfillment of plan targets at a woodworking factory, a communication system was used, in which all information about the progress of the plan, emerging problems and difficulties came to the masters of the main production sites, from them to the heads of workshops, from the heads of workshops to the administration of the factory.

Figure 2 - Main management functions and principles for their implementation

According to the tradition that existed at the factory, the foreman analyzed the current results of the implementation of the plan and transferred his conclusions to a higher authority. The foreman worked on the same principle with the information received by him.

The role of the factory management in the implementation of control was reduced to familiarization with the information received from the heads of the shops.

Problem 2. Analyze the situation with the organization of control over the fulfillment of planned targets that has developed at a woodworking factory. Assess the quality of communications. What would you recommend to a factory manager?

Development of the managerial situation No. 2. With the organization of control that has developed at the factory, the factory management is not guaranteed from receiving false information from the heads of shops, and the heads of shops from receiving false information from the foremen. This allows us to characterize the communication system at the factory as insufficiently effective.

As a result of using such a communication system, the principle of independence of control was violated. The functions of production and control over the execution were carried out by one official, which resulted in the receipt of not always objective and timely information on the progress of the plan by the higher management.

Naturally, in such a situation, the receipt of orders from a higher managerial level to a lower one is late and does not always correspond to the current situation.

The management of the factory, along with the conclusions of the heads of workshops and foremen, should have primary (direct) information on the progress of the implementation of planned targets.

Making a managerial decision is the first in a series of basic management functions. The main functional chain - organization planning, motivation, control -

preceded by a strategic, tactical or operational management decision. Making a strategic decision on the transition to the production of a new type of product

sets in motion the entire main functional chain.

The adoption of a strategic decision on a new defensive Doctrine of the country, a new social policy or a policy of economic transformation also “turns on” the entire main functional chain, without which the implementation of the adopted managerial decision is impossible.

If an enterprise has made a tactical decision to increase the volume of production, which, as expected, will be in high demand in the near future, and will make it possible to obtain additional profit, then this entails the need to develop an additional plan, requires additional organizational work, motivation, control.

An operational management solution to a serious problem that has arisen in a particular area of ​​the enterprise may also require the inclusion of the entire main functional chain, starting with making adjustments to the approved plans (production, financial, etc.).

However, both tactical and operational decisions must be consistent with the enterprise development strategy.

The development and adjustment of the strategy, followed by the adoption of a management decision of the appropriate level - strategic, tactical, operational - together with the main functional chain form the main management cycle, shown in Fig. one.

Fulfilling the plan, it is necessary to constantly maintain operational accounting, control and current management of the production process. Planning, accounting and control over the implementation of plans in the divisions of the enterprise helps to ensure the rhythmic work of the entire enterprise, to reduce interruptions in the course of the movement of objects of labor through technological operations. It also allows to reduce the duration of the production cycle and speed up the delivery of products to the consumer. Operational accounting is necessary for coordinating and regulating the work of production units, preventing and eliminating possible deviations from schedules.

operational control and the control of the production process is carried out during dispatching based on accurate information about the actual implementation of schedules, shift-daily tasks and the occurrence of deviations from the plan.

dispatching production ensures the operational regulation of the production process by systematically recording and monitoring the implementation of production tasks, current preparation of production, prompt elimination of problems and deviations that arise. dispatching provides:

Continuous control over the course of the production process and prompt elimination of problems and deviations that arise;

Organization of delivery to workplaces of raw materials, materials, blanks and tools;

Export of finished products, production waste;

Control over the serviceability of equipment;

Supply of energy, fuel, compressed air and organization of quality control.

The main characteristic properties of dispatcher control are:

Centralization, that is, regulation is carried out from a single center (dispatching department), the orders of which are mandatory for execution at any level of the enterprise (from the head of the unit to the worker)

Efficiency, namely the adoption of effective decisions and the development of measures to eliminate possible deviations from the planned production process and the consequences of the influence of such deviations. This is carried out on the basis of monitoring the progress of the implementation of planned targets.

Central dispatch department (at the enterprise level) performs the following functions:

Checks the implementation of the production plan according to the nomenclature and assortment;

Controls the process of replenishment of stocks of inter-shop warehouses with blanks, parts, purchased products to ensure the continuity of the production process;

Monitors the preparation for production and the progress of equipment repair.

Dispatch service at the level of the workshop (subdivision) carries out:

Monitoring the implementation of shift and daily tasks;

Accounting and analysis of unplanned equipment downtime;

Monitoring the progress of equipment repairs and preventive maintenance.

Objects of supervisory control may vary depending on the type of production.

For series production such objects are:

Terms of launch-release of a batch of units of production (parts);

The state of stocks of materials and finished products in warehouses;

The degree of complete provision of works related to the assembly.

For single production objects of dispatching control are:

Timely preparation of production;

terms of release of products;

Logistics.

for mass production the objects of control are:

Compliance with the rhythm of production lines;

Perform preventive maintenance of equipment;

Condition and availability of linear blanks.

Dispatching functions are largely performed by the administrative and technical personnel of the workshops. Along with this, large enterprises have special plant dispatchers, shop dispatchers. Dispatchers maintain schedules for the delivery of parts, the receipt of blanks, control and maintain contact with supplying plants, and take measures to eliminate accidents.

One of performance indicators of the operational scheduling system is an continuity factor of the production process is determined according to the data of the current accounting of the actual processing cycles of a batch of parts. Continuity can be ensured through the timely preparation and delivery of material resources, other items of labor, the necessary technical documentation for each workplace in accordance with the calendar schedules. Continuity factor() is determined by the formula:

where - duration of working hours, hours;

The total duration of the production process, including downtime, h.

The degree of use of working time in the production process characterizes rhythm factor. At the same time, it is necessary to distinguish between the uniformity and rhythm of production. uniformity of production produced using a number of indicators and methods for their calculation:

1. decade method Rhythm assessment consists in the fact that the planned and actual percentages are calculated and then compared by decades, deviations from the planned percentages indicate the level of rhythmic or non-rhythmic work.

The planned percentage of rhythm (KPP) for a decade is calculated as follows:

where is the number of working days in a decade;

The number of working days per month.

The actual percentage is determined by the ratio of the ten-day actual production output in the corresponding meters to the total volume of production produced in a month.

2. Evaluation method using the uniformity coefficient(Kp) implementation of the production program, which is determined by the formula:

where - the actual output of products on the i-th day, but not more than planned, thousand UAH;

Production plan for the month, thousand UAH;

3. To assess the rhythm of the work of departments or enterprises is used rhythm coefficient calculated using the coefficient of variation(V):

where g is the standard deviation;

X - arithmetic mean of the variation series.

With uniform production and output, the value of the coefficient of variation is closer to zero, and the coefficient of rhythm is 1. This coefficient shows only the uniformity of production, without connection with the implementation of the plan, it is calculated at enterprises and in departments of mass and large-scale types of production.

High-quality planning and control over the execution of plans is the key to the successful functioning of an industrial enterprise.

In most cases, the responsibility and responsibility for production planning and control over its execution is assigned to the planning and production or production and dispatch department. The main tasks of these departments are:

• organization and implementation of planning and economic work, operational planning and dispatching of production;
• ensuring uninterrupted and rhythmic work of shops and production sites;
• development and timely bringing to shops (production sites) and departments of annual, quarterly and monthly production plans;
• control over the course of production, provision of production with materials, spare parts, tools, taking measures to eliminate delays in production;
• operational accounting of the implementation of the program by workshops and the enterprise as a whole in terms of volume, nomenclature.

Any planning is carried out for the calendar year, and then plans are formed by months. Monthly plans can be classified as operational. Such plans allow you to discipline the activities of the enterprise in a short period of time, to analyze for each individual period (month).

Planning as a whole for the enterprise is not enough to display a complete, detailed picture, so it is necessary to plan and monitor its execution on a monthly basis for each workshop, production site.

PLANNING THE PRODUCTION PROGRAM AT THE INDUSTRIAL ENTERPRISE

At the heart of planning the activities of the enterprise are two main (annual) plans - a sales plan and a production plan (production program).

Sales program represents the sales volumes of each month (quarter) for all types of products during the reporting period (usually a calendar year).

At the stage of forecasting sales volumes, they carefully analyze the market, its conjuncture, competitors and their pricing policy, the competitiveness of their enterprise, and also evaluate potential buyers, their ability to purchase a particular product.

Manufacturing program is a planned task for the production of products in physical and value terms.

The production plan and the sales plan in quantitative terms are never identical. They differ by the number of stocks finished products (GP) and/or work in progress (WIP), which is necessary to ensure the continuity of the production process. This means that the production plan must take into account data on stocks of finished products for the planned period.

Finished Goods Inventory Data determined at the beginning and end of each month during the reporting period (year). It takes into account:

• actual balances of finished products in stock at the end of the previous reporting period (this is the start of the countdown for the new reporting period);
• projected balances of finished products in the warehouse from month to month during the reporting period.

To predict the finished product, it is necessary to lay safety stock, which will ensure the continuity of the production process (as a rule, no more than 15%).

For more detailed planning, you need to evaluate production capacity, that is, calculate how many products the company can produce each month with the existing number of employees.

The production plan can be a detailed schedule broken down by months, reflecting the planned payroll of the main production workers, the cost of materials, the forecast sales and production volume, the forecast of work in progress, the forecast of stocks of finished goods, etc.

In order not to load one report with all the necessary information, it is worth developing a system of plans, each of which will be responsible for a specific area of ​​activity.

In this case simplified production plan for the calendar year(Table 1) will include information exclusively on the planned volume of production and stocks of finished products at the beginning and end of the reporting period (in addition, for comparison, you can include data on the projected volume of sales).
Based on the annual production program, plans are formed for workshops for the calendar year, and then they are broken down by months.

At the beginning of the month, a production plan is issued to each production workshop or section, whose employees fill in the actual indicators.

From the production plan, we see the movement of finished products, taking into account the formation of stocks, as well as sales and production volumes in dynamics.

Production exceeds sales, which is a normal situation in the formation of safety stock. However, the following should be noted: if production volumes are many times higher than sales volumes, the enterprise will increase the cost of maintaining warehouses for finished products.

The tasks of production planning include control over the provision of material resources necessary for production. In this case, material resources mean materials, raw materials, components, semi-finished products, spare parts, etc., directly involved in the manufacturing process.

IT IS IMPORTANT

In order for the production process to be rhythmic and uninterrupted, it must be provided with the necessary amount of material resources.

The planning of the quantity of materials necessary to ensure the production program, the schedules for the receipt of materials at the warehouse, etc., are carried out by specialists from the supply department (logistics). However, the control over the rhythm and continuity of the production process is entrusted to specialists of the departments involved in production planning, therefore, their tasks also include control over the supply of materials for production.

In enterprises where there are several production shops, officials (for example, production dispatchers) are appointed who are responsible for production planning and ensuring the continuity of the production process of a particular shop. At the same time, together with the management of the shop, the dispatcher controls the implementation of plans for the production of products.

Remarks

1. The needs of the enterprise for material resources are planned based on the norms for the consumption of materials for the manufacture of a unit of production and the planned volume of production.
2. Based on these indicators, the total need of the enterprise for raw materials and materials is calculated, material cost schedules are formed (include information on stocks of materials in warehouses) and payment schedules for raw materials and materials.

Table 1. Production program, units

Indicator

End of previous reporting period

Month

Total

January

February

March

April

May

June

July

August

September

October

november

December

Sales forecast

GP stock at the beginning of the period

GP stock at the end of the period

Volume of production

Specialists of the planning and economic or financial department, based on the generated production program, calculate total costs that the company plans to incur to produce the planned quantity of products. This takes into account:

• labor costs, including insurance premiums;
• the cost of materials according to the supply departments and the standards for writing off materials per unit of output;
• overhead costs (rent, wages for support, engineering and management personnel, office expenses, labor protection costs, communication services, etc.).

Thus, a full cost plan is formed with reference to the planned volume of production. Having information about the cost of selling products and the planned sales volume, at this stage they additionally draw up a budget for income and expenses, which allows you to assess the profitability of the enterprise as a whole.

PRODUCTION PLANNING BY SHOP AND CONTROL OVER ITS IMPLEMENTATION

If the enterprise has several production sites or workshops, it is necessary to carry out planning for each of them. This is especially true when the work of shops is interconnected. In this case, the annual production program, reflecting only the amount of finished products, will not be enough.

For workshops, a separate production program is most often formed., expressed in the range of products (works), including the following information:

• indicators of marketable products, expressed in labor intensity (standard hours). Important detail: the marketable products of the shop are not always the marketable products of the entire enterprise. For example, for the production workshop of an enterprise engaged in dismantling work (the scope of work is car repair), the finished cycle of dismantling work will be a commercial product, for an enterprise - a repaired car;
• indicators on labor and wages (number by category, wage fund, output per worker, etc.);
• material costs for the production program.

Additionally, shop plans can include information on the quality of products, the rhythm of production, the state of technological and labor discipline, compliance with labor protection rules, safety precautions, etc.

A. N. Dubonosova, Deputy Managing Director for Economics and Finance

The material is published in part. You can read it in full in the magazine.