Planning and the analysis of volumes of release and product sales at the enterprises of the food industry

Production result of activity of the enterprise (contents of the production program) is production of a certain range and quality in the natural and cost indexes focused on achievement of the objectives of the enterprise (organization). For the characteristic of the production program use indicators of production of the major types of production in natural, conditional and natural, labor measuring instruments, including indicators of quality of production and cost indexes – the volume of the realized, commodity and gross output. Planning of production and product sales in kind gives the chance of coordination of release of concrete types of production with requirements of the market, but doesn't allow to define the general the volume and structure of production at the versatile enterprise, and also to calculate the income and profit of the enterprise on product sales. Volume of the realized production is estimated in value terms production of economic activity of the enterprises. The volume of the realized production in the plan is defined as the cost of the finished products intended to delivery and (or) subject to payment in planning period, semi-finished products, works of industrial character, etc. For definition of the generalizing indicators of volume of activity of the enterprise use the comparable or current prices. According to the plan (RP) can determine the volume of the realized production by the following formula:

RP = CP + BR – ER,

Where CP-products volume according to the plan;

BR, ER – the residual of unrealized production for the beginning and the end of planning period. [4]

The volume of the commercial products (CP) in the plan includes:

· The cost of finished products intended for sale to the side, to the capital construction and non-industrial farms of the enterprise;

· Semi-finished products of its products and auxiliary and ancillary facilities intended to leave to the side;

· Cost of industrial character executed under orders from the side, or non-industrial enterprises and organizations of the enterprise.

The volume of the gross output (GO) includes, all amount of works planned to performance in this planning period and is determined by a formula:

GO = CP – NN + NK,

Where NN, NK – the remains of a work in progress, semi-finished products and the instrument of own production for the beginning and the end of planning period.

It is also necessary to note that the material inputs included in structure of commodity and gross output, distort the end result of activity of the enterprise. Therefore a number of productions, especially material-intensive, carry out planning and an assessment of activities for a net production.

The volume of a net production is defined by subtraction from the cost of products of material inputs, and also the sum of depreciation of fixed assets.

The basis for determining in terms of the volume of production is plan production in kind (tones, meters, pieces, and so on).

For planning of production are used:

1) Materials of the analysis of release and product sales for the previous years;

2) Capacity and its intended use forthcoming year;

3) Portfolio of orders;

4) Security of the enterprise with all resources.

Thus when planning it is necessary to proceed from the following:

– Demand for products;

– The available material resources for its production;

– Capacity of the enterprise;

– The need of ensuring production and social development of the enterprise.[4]

Thus, when company planning in production volumes should be applied resource and a targeted approach. In addition, at the same time it should take into account sectoral and territorial specifics of production.

Along with the analysis of implementation of the plan for release and product sales it is necessary to carry out the analysis of implementation of contractual obligations on deliveries of production, and also to estimate risk of unclaimed production, to study factors of its emergence for the purpose of search of ways of its prevention or minimization of losses.

Can be the reasons not of a demand of production:

• (the internal reasons) incorrectly made forecast of demand for production;

• Incorrect price policy of the enterprise on sales markets;

• Decrease in competitiveness of production as a result of poor quality of raw materials, the equipment, backward technology, low qualification of the personnel, the inefficient organization of sale and advertising of production, and also (the external reasons) insolvency of buyers;

• Increase of interest rates for the credits; demographic, social and economic, political reasons.

Great influence on the operating results has a range (nomenclature), the structure of production and sales. Evaluation of the implementation plan for the nomenclature based on the comparison of planned and actual output of the products included in the basic list (nomenclature), the state order.

The percentage of the plan for the range is calculated by dividing the value of goods actually produced within the plan to the total planned issue. In the implementation of the plan on assortment counts actual output of each type, but not more than planned. The percent of non-performance of the plan for the range is defined by division of the sum of underperformance of the plan for separate types to the general planned production. The increase in output (realization) by one types and reduction by other types of production leads to change of its structure. The structure of production is a ratio of separate types of products, generally, its release. To implement the plan for structure – means to keep the planned ratio of its separate types in the actual production. Unevenness of implementation of the plan makes essential changes to economy of the enterprise, having impact on all economic indicators: release volume in value terms, material capacity, prime cost of products, profit, and profitability. When forming the range and structure of production the enterprise has to consider, on the one hand, demand for these types of production, and with another – the most effective use labor, the raw material, technical, technological, financial and other resources which are available at its order.

Economic indicators of activity of the overworking enterprises in many respects depend on rhythm of production and product sales.

Rhythm is a uniform release and shipment of production according to the schedule in the volume and the range, provided by the plan.

To assess the rhythm of work are used direct and indirect indicators. Direct indicators - a factor of rhythm, the coefficient of variation, the share of production for the i-th period (decade, month, quarter) in annual production. Indirect indicators of rhythm - is the presence of additional payments for overtime work, payment of downtime due to the fault of the enterprise, loss of marriage, payment of fines for failure and delayed shipment of products and etc. The most common indicator is the proportion of the rhythm of production and sales (per cent) per decade in the total monthly, quarterly or annual amount. [4]

The food industry of the country and each its region is one of backbone elements of economy. The strategic importance of branch is defined by that the consumer of its production – each resident of the country therefore the problem of full providing the population with foodstuff is in many respects solved by efficiency of development of the food industry.

At the expense of the food industry to develop high quality food supply, and formed strategic food reserves to ensure food security in particular regions and the whole country. The food industry is closely connected with the agriculture providing it with raw materials. The main factor of placement of the enterprises of branch of the food industry is orientation to a source of raw materials and the consumer. The main type of the enterprises of the food industry – combines. The enterprises of the food industry are placed everywhere.

The food industry represents one of the largest industries, includes tens under the branches united in four blocks: food and flavoring, meat and dairy, fish, flour and cereal, – more than 5 thousand large enterprises and 15 thousand enterprises of small business specializing on production of foodstuff by processing as primary and secondary raw materials numbering in the structure.

Without creation of the modern overworking enterprises there is senseless a development of the whole branches of agriculture, and first of all, making perishable production (meat, milk, fruits, vegetables, etc.). Ensuring effective functioning of the enterprises and organizations of the food industry demands economically competent management of their activity, mastering modern methods of economic researches.