home Instagram Production plan for the enterprise. Production planning system. How to reflect the production process in PP

Production plan for the enterprise. Production planning system. How to reflect the production process in PP

The basis for planning the work of any enterprise is the production plan. This document fixes the volume and procedure for the production of goods or the provision of services with related characteristics: the volume of raw materials used, cost, labor costs. Consider how a production plan should be drawn up, what goals it serves, what must be reflected in this document and its sample.

A production plan is a document by which the management of an enterprise organizes work and controls labor process, consumption of raw materials and energy, employment of personnel. The production plan is the basis of the company's activities. Without it, it is impossible to effectively control the enterprise, track profits and losses, and find ways for optimization.

Such a document sets a task for each department/structural unit. The production plan is drawn up at each enterprise independently. Find ready template virtually impossible: each organization has its own specifics. At the same time, there are generally accepted approaches and algorithms for compiling this document. Their use greatly simplifies the procedure. It is also important to know that you cannot write planning once and use it all the time. The document requires regular updating.

Work according to the production plan is more promising

What does he give

Any production plan serves several purposes simultaneously:

Determination of the number of units of goods and services needed to make a profit.
Planning a specific amount of profit, the ratio of expenses and income, any other important financial indicators.
Evaluation of the efficiency of the use of resources and raw materials.
Quality control. In the document, you can fix the specific characteristics of the goods and achieve them.
Planning the cost of raw materials.
Search for ways to optimize the process and work options.
Power control.
Monitoring the efficiency of the use of labor resources.
Evaluation of sales effectiveness.
Development of optimal ways to use the budget.
Reporting standardization.

Thus, the list of tasks to be solved by the production plan is very wide. In addition, depending on the wishes of the management, any other indicators and targets for structural divisions. The document helps to develop a development strategy - a list of specific actions of the enterprise necessary to achieve the goals of the work. The plan helps to allocate resources efficiently.

Varieties of production plans

All production plans can be divided into the following types:

Short-term - 1-2 years. They are divided into quarters and semesters. Establish what goals the company must achieve during the year.
Medium-term - from 2 to 5 years. The main goal is to determine organizational structure, number of employees, capital investments and production capacity, the volume of annual income and growth dynamics, the need for investment, loans.
Long-term - from 10 years and above. The goal is to develop an economic strategy, determine the place of the organization in the market, position among competitors.

The long-term plan is specified in the medium-term, the medium-term - in the short-term. All three plans must be consistent with each other. They cannot contradict each other. Planning should provide for the dynamics of development. From the documents it should follow what indicators the enterprise will consistently achieve.

Large organizations make up all 3 types of plans, smaller ones - only medium and short-term. The work of any enterprise, especially manufacturing material values, without a plan is ineffective. A development strategy is needed even in services and trade.

Drawing up a plan is best left to specialists with specialized education.

Features of drawing up a plan

The production plan is not one document, but several at once. The most standard set includes:

A plan for the main activity, fixing the goals of the enterprise, categories of goods and volumes of their production.
Schedule of work - a list of categories of goods indicating their quantity, cost, raw materials needed. Dynamics of production - how much goods to produce and sell in each month, in each year.
Table of the company's needs for funds, investments, loans.

Among the important indicators that the plan of any manufacturing enterprise, should be called:

tariffs for public Utilities, the cost of their payment;
wage fund;
consumption of raw materials per unit of goods or services;
production process technology;
marginal profit;
availability of specialists with a certain level of qualification;
amounts borrowed money, percentage size.

Identification of capacity utilization

Determination of capacity utilization - that is, the optimal methods for using equipment and raw materials to produce the maximum volume of production - is one of the most important parts of the production plan. How is it calculated?

They determine the categories most in demand on the market and specific models of goods.
Calculate the amount of resources that must be used to manufacture one unit.
Predict the number of units of goods that can be sold in the shortest possible time.
Determine how many units of goods and in what terms the existing equipment can produce.
They analyze how long it takes to produce the required batches of goods on existing equipment.

This is a simplified power calculation algorithm. As a rule, these operations are trusted by professional economists. To correctly calculate modes, you need to know the productivity of the equipment, the speed of the staff and the consumption of raw materials. This process is associated with planning and guessing the market situation. It is almost impossible to establish the exact required volume of production. Success is considered to achieve the indicators closest to reality.

Sample production plan indicating the units of production for each month of work

Reflection of the production process

Any sample production plan of an enterprise must necessarily include a description of the production process: both globally and with respect to each product model. Only accurate fixation of the entire process will help to plan and optimize the work correctly.

Best to reflect manufacturing process in the form of a diagram, where each action will be displayed in stages.

A clear flowchart showing the equipment, personnel and raw materials involved will help management evaluate the effectiveness of the existing workflow and, if necessary, find ways to improve. Based on the analysis, best practices can be determined.

Operating schedule

The production plan includes a section that describes the work schedule, namely:

number of shifts, duration;
number of days off / no days off;
the number of employees in a shift;
expected productivity of each shift.

Room or area for equipment placement

Such a document describes all available premises with an indication of their purpose. It is necessary to fix the area, ceiling height, condition (whether repair is required), connected communications, entrances, exits, windows, if necessary, describe the finish. Make a conclusion about the suitability of the premises for production in the medium and long term.

If the analysis of the premises shows that it is unsuitable for increasing productivity, the search for suitable real estate with specification of specific requirements should be included in the medium-term plan. It is important to reflect the advantages and disadvantages of the existing workshop in order to achieve maximum profit.

The enterprise can plan the opening of new workshops, the creation of representative offices in other regions - all this must also be fixed in the medium and long term planning. Mandatory with a description of the requirements for real estate.

The drafters of the plan independently think over its structure

Need for materials and suppliers of raw materials

Planning helps to use resources wisely, but only if it contains information about materials and their suppliers. Information about the quality and cost of raw materials will help evaluate the quality of products and the feasibility of working with a particular supplier. Information about the conditions of work with counterparties will help, if necessary, to quickly predict how a change in the price of any of its goods will affect production.

by the most convenient way describe the need for materials and their suppliers - these are tables for each product. Specify:

weight/color/size of goods;
its key characteristics;
full composition indicating the volumes of raw materials used;
the possibility of replacing any components;
supplier information;
the price of each component.

fixed costs

An important section, which will present a list of fixed costs similar to most enterprises:

The document should record the current and planned values of each expense, possibly indicating acceptable limits. This approach will help make the plan more flexible, adapted to changing market conditions. Knowing the allowable limits of each direction of fixed costs will help, if necessary, to more quickly regulate product prices.

Production cost

The manufacturer necessarily considers the full cost price for each of his goods. Without knowledge of this indicator, it is impossible to correctly select the price, which means that it threatens with losses. To calculate the total cost, add up all the values of the spent resources:

Production plan example

A typical example of a 1 year production plan is shown in the image below. It is made according to the most common structure and reflects the most important indicators for the manufacturer. You should not use other people's plans, but you can analyze them and adapt them for your own production.

Production plan option

Common mistakes

The most common mistakes in compiling such a document are incorrect accounting for the consumption of materials, incorrect assessment of the capacity of equipment, and an overestimated expectation of demand. These inaccuracies are detrimental to the content of the document: it is less connected to reality. An incorrect development strategy, built on erroneous calculations, will inevitably lead to bankruptcy.

Therefore, it is extremely important to monitor indicators as accurately as possible and, if necessary, adjust them. The more the company will monitor the content of the production plan, the more likely it is to achieve the optimal ratio of income and expenses.

When planning, it is extremely important to take into account the possibility of sudden events: equipment breakdown, a large private order, or a disruption in the supply of raw materials. The company must have measures in place for each such case. It is wiser to initially set lower indicators, not at the limit of the equipment's capabilities, but with success, slightly increase them.

Control over the implementation of the plan

The implementation of the control plan is carried out by virtually the entire management of the enterprise in its area of responsibility. So, the head of production controls the production of the required batch of goods within a specific time frame, the head of the supply department monitors how much raw materials they need to receive and ship every day, and so on. Control over all areas and the implementation of the plan as a whole is the responsibility of the head.

A production plan is a document by which the management of an enterprise organizes work and controls the labor process, the consumption of raw materials and energy, and the employment of personnel. The production plan is the basis of the company's activities. Without it, it is impossible to effectively control the enterprise, track profits and losses, and find ways for optimization.

Such a document sets a task for each department/structural unit. The production plan is drawn up at each enterprise independently. Finding a ready-made template is virtually impossible: each organization has its own specifics. At the same time, there are generally accepted approaches and algorithms for compiling this document. Their use greatly simplifies the procedure. It is also important to know that you cannot write planning once and use it all the time. The document requires regular updating.

Work according to the production plan is more promising

What does he give

Any production plan serves several purposes simultaneously:

Determination of the number of units of goods and services needed to make a profit.
Planning a specific amount of profit, the ratio of expenses and income, any other important financial indicators.
Evaluation of the efficiency of the use of resources and raw materials.
Quality control. In the document, you can fix the specific characteristics of the goods and achieve them.
Planning the cost of raw materials.
Search for ways to optimize the process and work options.
Power control.
Monitoring the efficiency of the use of labor resources.
Evaluation of sales effectiveness.
Development of optimal ways to use the budget.
Reporting standardization.

Thus, the list of tasks to be solved by the production plan is very wide. In addition, depending on the wishes of the management, any other indicators and goals for structural units can be included in the document. The document helps to develop a development strategy - a list of specific actions of the enterprise necessary to achieve the goals of the work. The plan helps to allocate resources efficiently.

Varieties of production plans

All production plans can be divided into the following types:

Short-term - 1-2 years. They are divided into quarters and semesters. Establish what goals the company must achieve during the year.
Medium-term - from 2 to 5 years. The main goal is to determine the organizational structure, the number of employees, capital investments and production capacities, the volume of annual income and growth dynamics, the need for investments and loans.
Long-term - from 10 years and above. The goal is to develop an economic strategy, determine the place of the organization in the market, position among competitors.

Large organizations make up all 3 types of plans, smaller ones - only medium and short-term. The work of any enterprise, especially one that produces material values, without a plan is inefficient. A development strategy is needed even in services and trade.

Drawing up a plan is best left to specialists with specialized education.

Features of drawing up a plan

The production plan is not one document, but several at once. The most standard set includes:

A plan for the main activity, fixing the goals of the enterprise, categories of goods and volumes of their production.
Schedule of work - a list of categories of goods indicating their quantity, cost, raw materials needed. Dynamics of production - how much goods to produce and sell in each month, in each year.
Table of the company's needs for funds, investments, loans.

Among the important indicators that the plan of any production enterprise should fix are:

tariffs for utilities, the cost of their payment;
wage fund;
consumption of raw materials per unit of goods or services;
production process technology;
marginal profit;
availability of specialists with a certain level of qualification;
the amount of borrowed funds, the amount of interest.

Identification of capacity utilization

They determine the categories most in demand on the market and specific models of goods.
Calculate the amount of resources that must be used to manufacture one unit.
Predict the number of units of goods that can be sold in the shortest possible time.
Determine how many units of goods and in what terms the existing equipment can produce.
They analyze how long it takes to produce the required batches of goods on existing equipment.

Sample production plan indicating the units of production for each month of work

Reflection of the production process

It is most convenient to reflect the production process in the form of a diagram, where each action will be displayed in stages.

Operating schedule

The production plan includes a section that describes the work schedule, namely:

number of shifts, duration;
number of days off / no days off;
the number of employees in a shift;
expected productivity of each shift.

Room or area for equipment placement

The enterprise can plan the opening of new shops, the creation of representative offices in other regions - all this must also be fixed in the medium and long-term planning. Mandatory with a description of the requirements for real estate.

The drafters of the plan independently think over its structure

Need for materials and suppliers of raw materials

The most convenient way to describe the need for materials and their suppliers is tables for each product. Specify:

weight/color/size of goods;
its key characteristics;
full composition indicating the volumes of raw materials used;
the possibility of replacing any components;
supplier information;
the price of each component.

fixed costs

An important section, which will present a list of fixed costs similar to most enterprises:

Production cost

Production plan example

Production plan option

Common mistakes

Therefore, it is extremely important to monitor indicators as accurately as possible and, if necessary, adjust them. The more the company will monitor the content of the production plan, the more likely it is to achieve the optimal ratio of income and expenses.

Control over the implementation of the plan

In which the main production indicators and sales volumes of products, variables and fixed costs, personnel plan, depreciation costs of fixed production assets, requirements for the organization of the production process and the main technical and economic characteristics of production, specialized equipment and technologies used.

This section describes in detail the way by which it is planned to establish production and sales of products, indicating the problematic and bottlenecks to which it is necessary to pay special attention and means (methods) of overcoming them. The production plan reflects the following characteristics of the organization technological process production of products:

General technical and organizational requirements for production.

Here are the general design requirements to the organization of the production site, a list of the production main and auxiliary equipment necessary for the acquisition, requirements for the technologies used.

1. Total area, zoning and specifications production site, reflection of design estimates for new industrial and engineering construction (if necessary).

2. The list of necessary for the acquisition of the main and auxiliary technological equipment indicating its name, series and brand, quantity, price per piece of equipment, supplier and his contact details, total costs for the purchase of technological equipment.

3. Used production technologies(their availability, patent protection, reliability, performance and other characteristics).

Description of the production process and costs.

This part of the production plan includes a calculation of the needs for raw materials and component materials, a plan for the production and sale of products, a calculation of constant and variable costs production and depreciation charges.

1. The need and conditions for the supply of raw materials, materials and components. The main characteristics of providing the production process with raw materials are also reflected in a tabular form indicating the type of raw materials (components, semi-finished products), the price per unit of raw materials, the main suppliers and their contact details / In order to ensure uninterrupted production activities the volumes of purchased raw materials, components must exceed the volumes that are necessary directly for the production of a certain amount of products. This is done in order to ensure a carry-over stock of raw materials. The value of the production stock is justified by its norm, which represents the average stock of materials during the year in days of its average daily consumption, and is calculated at the end of the year as a carryover stock. The size of the carry-over stock depends on the size of the need for various types of materials and the seasonality of their supplies in accordance with the Decree of the Federal Office on Insolvency (Bankruptcy) dated December 5, 1994 No. 98-r “On the Standard Form of an Enterprise Financial Recovery Plan (Business Plan)” is determined by the formula:

where: T - the size of the carryover stock;

Q - the need for the appropriate material, nature. units;

M - carry-over stock rate, days;

D is the number of days of the planning period.

The carryover stock rate is determined by the sum of the average, current and safety stocks.

2. Reflection in tabular form of the volume of production and sales of products, indicating the selling price of products and sales proceeds. A number of business planning methodologies also include Value Added Tax as part of total sales receipts in this tabular form of the Production Plan. This is the main table within this section of the business plan.

For a potential investor (strategic partner), the table reflecting the schedule of production and sales of products, as well as sales proceeds, will be of particular interest in the production plan, so this tabular form must be detailed in sufficient detail.

The time horizon for reflecting the production plan and the sales plan is usually equal to the full payback period of the investment project. However, at the request of the investor, it can be slightly increased if the goal is to model the distribution and reinvestment of profits after the project pays off.

3. Calculation of fixed and variable production costs. In the production plan, it is necessary to provide an estimate of the costs of manufactured products, which is a cost estimate for certain types manufactured and sold products. The calculation of costs for the production and sale of products can be carried out according to an enlarged scheme based on the existing norms for the cost of raw materials, component materials and semi-finished products for the manufacture of a unit of production. The consolidated cost estimate for the production and sale of products includes cost items related to the cost of production, without their breakdown into fixed and direct costs, as well as the balance of non-operating transactions.

The consolidated cost estimate is based on the plan for production and sales of products and describes the total cost of all manufactured products, as well as the cost of each individual type of product. Thus, the cost estimate can be detailed for individual types of products.

The composition of costs and their classification must comply with Decree of the Government of the Russian Federation dated 05.08.1992 No. 552 “On approval of the regulation on the composition of costs for the production and sale of products (works, services) included in the cost price, and on the procedure for generating financial results taken into account when taxing - zhenie profits. They are the following:

SALES VOLUME, TOTAL

COST, TOTAL, including:

2. materials and accessories

3. fuel

4. electricity and heat

5. fund wages

6. accruals on payroll

7. BPF depreciation

9. other expenses

10. loan service (interest)

BALANCE OF NON-SALES OPERATIONS TOTAL, including:

11. Central Bank income

12. rental income

13. property tax

14. land tax

15. other income and expenses

BALANCE PROFIT

16. Income tax

17. Other taxes and payments from profit

NET PROFIT

Using software tools When developing a business plan, the cost estimate is divided into two tabular forms - the calculation of fixed (general) costs and the calculation of variable (direct) costs for the production and sale of products.

4. Calculation of depreciation charges for the restoration of fixed production assets is considered as part of the total (fixed) costs of production and sales of products. Various forms of depreciation of fixed production assets can be included in the calculations for the project:

Linear depreciation - the initial cost of fixed assets is paid evenly over the entire life of the equipment;

Accelerated depreciation - the initial cost of fixed production assets is returned in a shorter time, and therefore the depreciation rates are set higher (most often used in the leasing mechanism for lending and financing projects).

Personnel plan.

The personnel plan is a mandatory and extremely important part of such a section as the "Production Plan". The personnel plan displays quantitatively and qualitatively the structure of the company's personnel involved in the implementation of a specific investment project, the level of personnel qualification, personnel costs (wage fund and deductions from it).

It is advisable to divide the personnel plan into 3 parts:

Administrative and managerial personnel;

Production personnel;

Marketing and support staff.

Within the framework of the investment project, two forms of wages can be used: in the form of a fixed salary and piecework wages. In the case of piecework wages, it is considered as one of the items of variable costs for the production and sale of products and is taken into account in the consolidated cost estimate (Table 8). A fixed salary should be considered as one of the items of fixed (general) costs for the production and sale of products.

Thus, the production plan within the framework of the business plan is considered as one of the key sections, the main task of which is to show the potential investor the reality of the company's production (sales) program and the adequacy of the existing resources for this (both material and labor). In addition, the production plan reflects all the requirements for the organization of production and marketing of products, reflects the knowledge of the author of the business plan technological scheme production, the availability of appropriate personnel with the required level of competence, licenses, certificates and permits.

Another important task of the production plan is the modeling and analysis of existing and future material flows within the enterprise, indicating specific sources of raw materials and materials, specific consumers.

Source - Business Planning and Development investment projects/ Educational-methodical manual, under the general editorship of Saveliev Yu.V., Zhirnel E.V., Petrozavodsk, 2007.

The release of goods and the provision of services cannot be productive without a clear production plan. Effective forecasting is fundamental in any entrepreneurial activity. It is a complex process involving a wide range of activities that ensure that materials, equipment and human resources enough to complete the job. That is why, if you decide to organize your own production, you will need a high-quality document that answers all the questions posed.

At its core, production planning represents the beating heart of any production process. Its goal is to minimize the time required for production and costs, effective organization, as well as the use of resources and the provision maximum efficiency at work.

It includes many elements, ranging from the daily activities of the staff to the ability to ensure accurate delivery times for the customer.

Production plan (PP) of the organization

PP is an administrative process that takes place within manufacturing business and includes decisions about the required amount of raw materials, personnel and other necessary resources that are purchased to create finished products graphics respectively. A typical forecasting will seek to maximize profitability while maintaining a satisfied customer base. PP, as well as marketing, financial and - an integral and important part of the analysis of the profitability of starting a business.

Thinking through the stages of product release in an organization provides answers to two main questions, namely:

1. What work needs to be done?

2. How long does it take to complete the work?

First of all, the calculations are based on sales forecasting. This is a prerequisite for controlling the company's revenue.

General production plan

PP points:

1. Date of establishment of the enterprise.

2. Information about the capacities that are going to be used for the production.

3. Schemes and methods of supply of raw materials, semi-finished products and other resources.

4. Quantity of equipment (machines, machines, etc.). It is important to indicate whether there is enough equipment in the organization, as well as its capacity.

5. Characteristics of the workflow (illustrations, diagrams, detailed description) from the supply of raw materials to the release of finished products.

Schedule

The Master Production Plan (MPS) is based on data typically 3, 6 months or 1 year. MPS is characterized by volume indicators (tons, liters, pieces) of actually manufactured products. V marketing plan the quantity of required products is specified either based on forecasts, customer orders or others.

So, the PP schedule is a visual form of presenting information about ongoing activities related to the release of products, and the periods of their implementation. This section should describe:

1. Logistics of the organization.

2. The cost of the required resources: basic materials, raw materials, spare parts, semi-finished products.

3. The cost of electricity and fuel during the technological process.

How to calculate these costs? For this, the standard method is often used, when the calculations of materials are carried out according to strictly established cost standards.

The scheduling is preceded by monitoring of existing capacities, which should also show and labor resources to meet the approved production targets. By the way, when organizing such business activities, it is important to choose high-quality equipment. If it's expensive the best option equipment will be purchased on lease.

Production and financial plan

Production- financial plan(PROFINPLAN) is an estimate of cash costs that is necessary for the production process and is the basis for calculating the required amount of financing. It also presents all indicators that show the work of an enterprise or plant.

Sections of PROFINPLAN:

Release and sale of goods;

– increase in production assets;

- calculation of the cost of goods;

– Sources for covering expenses;

– supply of materials and other resources.

By the way, in this plan, similar calculations are carried out as in the financial one, which we talked about in. PROFINPLAN indicators (revenue, profit, volume of output in monetary and physical terms, wage fund, fixed price, taxes and other payments to the budget) are formed in stages: first, plan targets for 1 year, then quarterly, etc.

Production control plan (PPK)

The PPK is developed specifically for each enterprise, and it must be signed by the director.

All entrepreneurs and enterprises ( , legal entities) should be carried out production control. The PPC must include:

1. Sanitary regulations and control over their implementation.

2. List of qualified officials authorized to carry out control.

3. Certification of employees.

4. Medical examination, hygienic training of workers involved in the production, transportation, storage of food products, consumer services, and raising children.

5. Laboratory control.

6. List of biological, chemical and other factors that are potentially dangerous to the life and health of an employee.

7. List of works and services of an enterprise or organization that are potentially dangerous to humans, which are subject to control by the sanitary and epidemiological station, licensing or certification.

8. List of possible emergencies.

9. Required documentation: officially published regulations, the conclusion of the sanitary and epidemiological station, certificates of goods, sanitary passport, etc.

10. Additional measures to be taken to effectively control the implementation of hygienic, sanitary norms and rules.

The CPP does not have a single form and is compiled individually for each enterprise, but must include the above information.

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Production plan for the enterprise. Production planning system. How to reflect the production process in PP

What does he give

Varieties of production plans

Features of drawing up a plan

Identification of capacity utilization

Reflection of the production process

Operating schedule

Room or area for equipment placement

Need for materials and suppliers of raw materials

fixed costs

Production cost

Production plan example

Common mistakes

Control over the implementation of the plan

What does he give

Varieties of production plans

Features of drawing up a plan

Identification of capacity utilization

Reflection of the production process

Operating schedule

Room or area for equipment placement

Need for materials and suppliers of raw materials

fixed costs

Production cost

Production plan example

Common mistakes

Control over the implementation of the plan

Production plan (PP) of the organization

General production plan

Schedule

Production and financial plan

Production control plan (PPK)

Send your good work in the knowledge base is simple. Use the form below

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