Analysis and evaluation of reserves to increase output and sales...

Analysis and evaluation of reserves to increase output and sales of products

Production growth reserves should be seen as an increase in the capacity of the enterprise to increase output and sales in physical and value terms. Additional attraction of production resources (means of labor, labor and labor), their more intensive use (increasing the return on assets, material output, labor productivity), as well as reducing unproductive losses and increasing the working time of production resources are the main factors in the growth of production and sales.

The factor dependence between the volume of production is represented by the following two-factorial multiplicative models:

The sales volume is described by a three-factor dependence on the models given below:

where N 'is the volume of output;/'- number of workers;/f is the annual output per worker; G - the cost of fixed assets; X - capital productivity; M - material costs; X - material recovery; Y - the volume of products sold; dP - the specific weight of sold products in the total volume of its output.

The algorithm for calculating the basic reserves of production and sales growth due to additional production resources and their more efficient use is shown in Fig. 9.4.

The multifactor models of the volume of commodity output, listed below, allow us to approach the search and justification of reserves in a comprehensive and comprehensive manner. Their application can help in finding reserves to increase production through additional production resources and will determine the degree of use of the resource itself. For example, output can be increased by means of an additional resource - means of labor (new machines, equipment), the use of which is directly related to the number of days worked by the unit of equipment, the duration of the shift, the coefficient of shift work. The above factors are the reserves of growth in output.

where P - the amount of equipment; D - number of days worked by the unit of equipment; K cm - coefficient of change of equipment operation; Ч - average duration of the working day (shift); Atsas output for one machine-hour.

The results of a quantitative assessment of the reserves for increasing output by types of resources used are shown in Table. 9.14.

Table 9.14

Calculation of reserves of growth in the volume of production

Metrics

Fact

Plan

Reserve

Attraction of additional manpower and planned growth in output

Average number of employees, people

20

23

3

Annual output of one worker, thousand rubles.

1704.5

X

X

Output, thousand rubles

34,090

X

X

Reserve increase in production due to an increase in the number of workers, thousand rubles. (3 x 1705)

5113.5

Reducing Work Time Loss

Non-productive loss of working time, h

140

X

X

Average hourly output, rubles.

760.94

X

X

Reserve increase in production by reducing the loss of working time, thousand rubles.

(140 x 760.94)/1000

106.53

Improving the organization of production and labor

Number of hours worked by all workers (work time fund)

44,800

X

X

Average hourly output, rubles.

760.94

780.35

19.41

Reserve increase in production due to growth in labor productivity as a result of increasing the organizational level, thousand rubles.

19.41 x 44 800/1000

869.6

End of the table. 9.14

Metrics

Fact

Plan

Reserve

Additional raw materials and more economical use of them

Used raw materials, kg

88 600

89,486

886

The price of raw materials, unit/rub.

200

X

X

The rate of consumption of raw materials per unit of output, kg

4.43

X

X

Reserve increase in output by attracting additional raw materials, thousand rubles.

(886/4.43 x 200)/1000

40.0

Reduction in raw materials consumption rate

The rate of consumption per unit of output

4.43

4.35

0.08

Output in kind, pcs.

20 000

X

X

Reserve increase in output by reducing the specific consumption of raw materials, materials.

(0.08 x 20 000)/4.35

368

Entering new hardware and using it more efficiently

to = p a * T ' x ^., ac

Number of machines, pcs.

15

17

2

The running time of one machine, h

1840

2100

260

Output for one car-hour,

rubles

1235.1

1302.2

67

Output, rubles.

34,090

46,489

12,399

Reserve increase in output due to additional machines, thousand rubles. (2 x 1840 x 1235.1)/1000

4545

Reserve increase in output due to an increase in the running time of one machine, thousand rubles.

(17 x 260 x 1235.1)/1000

5459

The reserve due to the increase in output for one machine-hour (17 x 2100 x 67)/1000

2394

Total

12,399

Reserves for growth in output for each type of resources are not the same: as a result of the expansion and better utilization of labor resources, output can increase by 6089.63 thousand rubles. (5113.5 + 106.53 + 869.6). '

The highest growth reserves of output can be obtained by implementing complex measures related to the commissioning of new equipment, increasing its working time and using it more efficiently.

Thus, the real increase in the volume of output is possible in the amount of 12 399 thousand rubles. This means that it is necessary to continue to increase labor productivity or to decide on the question of additional personnel. Otherwise, the new equipment will be used inefficiently, not fully loaded.

This leads to the conclusion that there is a need to further seek improvements in the organization of labor, increase productivity or adjust plans to reduce the introduction of new production capacity. The analysis shows the possibilities of increasing output and allows us to evaluate the most promising and economically viable directions for the implementation of the calculated reserves.

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