Analysis of the implementation of the contract work program. Analysis of the volume and cost of construction and installation works Analysis of the volume of work performed

Initially, we will analyze the construction and installation works performed by the PMC "Brest City Repair and Construction Trust" for 2010 - 2011. Analysis of the costs of operating construction and installation works by economic elements and compare them with planned indicators (table 2.5).

Table 2.5 - Data on the composition and cost structure of construction and installation works by economic elements for the PMC "Brest City Repair and Construction Trust" for 2010 - 2011.

Cost elements

Beat deviation weight (+/-) 2011 from

Deviation in amount, million rubles (+,-)

actually

amount, million rubles

amount, million rubles

amount, million rubles

since 2010 (clause 6-clause 2)

with a plan (item 6-item 4)

dated 2010 (clause 5-clause 1)

from the plan (clause 5-clause 3)

dated 2010 (clause 5/

from the plan (clause 5 /

1. Material costs

2. Labor costs

3. Deductions for social needs

4. Depreciation of fixed assets and intangible assets

5. Other costs

Table 2.5 shows that the amount of costs associated with construction and installation works in 2011. compared to 2010 increased by 3600 million rubles, or by 64.3%, including: material costs increased by 3479 million rubles, labor costs with deductions decreased by 73 million rubles. (42 + 31), depreciation increased - by 105 million rubles, other costs decreased - by 47 million rubles. In comparison with the plan in 2011, the costs of overspending on construction and installation works increased by 73 million rubles, or by 0.8%. This change should be regarded from the negative side.

The organization achieved these results due to a decrease in comparison with the plan material costs- by 86 million rubles, labor costs by 29 million rubles, other costs - by 7 million rubles.

In 2011, the main share of the costs of related construction and installation works of the PMC "Brest City Repair and Construction Trust" falls on material costs (68.75%). A significant share in the cost structure of construction and installation works belongs to labor costs (15.84%), deductions for social needs (1.42%) from other costs account for 8.26% of the total costs incurred by the organization in 2011.

The increase in the share of labor costs compared to the previous year may be due to an increase in the number of employees and an increase in tariff rates and salaries. A more accurate answer to the reasons for the increase in costs can be given by an analysis of the cost of construction and installation work according to costing items. Analysis of the implementation of the plan itemized begins with a comparison of actual costs with planned ones, recalculated for the actual volume of construction and installation works and their varieties (table 2.6).

In accordance with the data in Table 2.6, the total cost of construction and installation works in 2010 decreased by 3,777 million rubles, or by 35.7%, and turned out to be higher than in 2009 for all items of construction and installation works.

Table 2.6 - The cost of construction and installation works according to the calculation items for the PMC "Brest City Repair and Construction Trust" for 2011

Cost item	Actually completed construction installation work million rubles	Deviation (+/-)
the absolute amount	in percents
		to the cost of the article for 2010	to the cost price for 2011
1. Materials
2. Works and services, including:
Electric Energy
thermal energy
3. Other expenses
4. TOTAL direct material costs
5. Basic wages of workers
6. Deductions for social needs
7 TOTAL direct wages
8. General production costs
9. General expenses
10. TOTAL costs for production maintenance and management
12. Production cost construction and installation works
13. Implementation costs
14. Full cost construction and installation works

Table 2.7 - Dynamics of the cost of construction and installation works by types according to the Municipal Unitary Enterprise "Brest City Repair and Construction Trust" for 2010 - 2011

Table 2.9 shows that in 2011. According to the PMC "Brest City Repair and Construction Trust" there was an increase in the cost of construction and installation works compared to 2010. for: construction for 514 million rubles; repairs for 10 million rubles. Savings received in the production of prefabricated reinforced concrete structures for 451 million rubles. In general, there was a decrease in the types of construction and installation works by 73 million rubles. or by 64.3%. In 2011 there was an overrun of the cost of construction and installation works in comparison with the plan by 0.8% (100-100.8).

The cost structure of construction and installation works for the last two years and in comparison with the plan is as follows (table 2.8).

Table 2.8 - The structure of the cost of construction and installation works by types of work PUE "Brest city repair and construction trust" for 2010 - 2011

Types of jobs			Change in actual specific gravity compared, %
	actually
amount, million rubles		amount, million rubles		amount, million rubles
Construction
Production of precast concrete structures

The data in Table 2.8 indicate that the following changes occurred in the dynamics in the cost structure by types of construction and installation works. In 2011, compared to 2010, the share of construction costs increased by 17.67%. The share of prime cost decreased: for repairs by 3.54%, for the production of prefabricated reinforced concrete structures by 14.13%.

In 2009, compared to 2009, the share of construction costs increased by 0.81%. The share of prime cost decreased: repairs by 0.05%, for the production of prefabricated reinforced concrete structures by 0.77%. Thus, if the dynamics of the cost of construction and installation works increases, then in comparison with the plan, savings were obtained, which proves the interest of the organization under study in reducing the costs of construction and installation works. To assess the influence of factors on the amount of material costs of the organization using the factor model, we will compile Table 2.9.

Table 2.9 - Calculation of the influence of factors on the amount of material costs of the PMC "Brest City Repair and Construction Trust" for 2010 - 2011

The data in Table 2.9 show that the costs in 2011 compared to 2010 increased by 6852 million rubles, including due to an increase in the volume of construction and installation works by 1445 million rubles. material costs increased by 10147 million rubles, and an increase in material productivity by 1.48 rubles increased material costs by 2801.3 million rubles.

Table 2.10 - Calculation of the influence of factors on the amount of expenses for the remuneration of employees of the PMC "Brest City Repair and Construction Trust" for 2010 - 2011

Indicators			Deviation (+, -)	Substitutions	Influence of factors
				Decrease in asset turnover by 2.8 times had a positive impact on profitability own funds, which increased due to this factor by 33.35%. In conclusion, we note that with reasonable management, an organization can achieve much better performance. In order to further strengthen the financial stability of the organization and prevent further deterioration of its financial condition the management of the PMC "Brest City Repair and Construction Trust" should identify internal reserves to increase profitability and achieve break-even work by reducing losses and rational use of resources.

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practice report

2.1.1 Analysis of the scope of work performed

Let's determine the growth rate of the volume of work using the basic method for 2011-2013 (Table 2).

where yi is the level of the volume of work performed for the i-th period under study, y0 is the level of the volume of work performed for the period taken as the comparison base.

The volume of output in physical terms is not kept.

Based on the data in Table 2, the total amount of work performed over the past 3 years has increased by 91%. At the same time, the volume of roofing work increased by 362%, finishing work - by 45%, plumbing work - by 700%, concrete work - by 183%.

A significant share in total volume works are finishing works - they account for 78.3%. The share of roofing works is 11.8%, plumbing works - 5.3%, concrete works - 4.6%.

Implementation of a plan in 2013 it was 111%, including roofing work - 120%, finishing work - 105%, plumbing work - 160%, concrete work - 113%.

It should be assumed that an increase in the volume of finishing work can lead to a significant increase in the income of the company. Since the growth rate of this type of work is low, respectively, the income growth rate was 91%. While the significant growth rate of other jobs is high, but due to their small share in the total volume, their role in obtaining a large income is insignificant.

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Introduction

6. Usage analysis material resources enterprises and stock status

7. Analysis of the financial condition

8. Evaluation of the effectiveness of the enterprise

Conclusion

Bibliography

labor costs industrial stocks

Introduction

An important indicator characterizing the work of enterprises is labor resources; financial results activities of enterprises.

At present, the effectiveness of the use labor resources enterprises deserve close attention. This factor is decisive in the efficiency of its management and competitive advantage on the market. At the same time, the analysis of the current level of use of labor potential reflects the insufficient involvement of this resource in the reproduction process. An analysis of the ways of managing labor resources and the development of methods for their practical implementation will allow the enterprise to significantly increase labor efficiency. At the microeconomic level, this will lead to increased performance commercial enterprise and its position in the market.

At the macroeconomic level, solving the problem of increasing the use of labor potential solves a number of important problems - the efficiency of the national economy, stimulating its development, increasing the level of employment by increasing the attractiveness of labor as a factor of production. Thus, the study of the problem of the efficiency of using the labor potential of an enterprise has great importance on the present stage development of economic relations.

Target term paper- to consider and analyze the efficiency of the use of labor in a construction organization.

In accordance with the purpose of the course work, the following tasks were identified:

Conduct an analysis of the use of labor resources;

Analyze labor productivity;

Analyze the effectiveness of the use of labor resources in the enterprise.

Under the labor resources of the organization understand the number and composition of its staff. The volume, quality and timeliness of the performance of production tasks, the efficiency of the use of machines, mechanisms, equipment, which, in turn, affect the volume of production, its cost, profit and a number of other financial and economic indicators depend on the security of the organization with labor resources and the efficiency of their use. .

The main objectives of the analysis of the use of labor resources are:

study and evaluation of the composition and structure of employees of the organization;

analysis of the use of working time.

determination and study of labor productivity and factors determining it;

analysis of the impact of the use of workers' labor on the volume of output;

study of the impact on labor productivity of workers of extensive and intensive factors.

identification of reserves for a more complete and effective use labor resources.

The labor resources of the organization are divided into industrial and non-industrial personnel.

By the nature of the functions performed, industrial production personnel (PPP) are divided into workers and employees.

Workers are workers directly involved in the production of products (services), repairs, movement of goods, etc. Depending on the nature of participation in manufacturing process workers, in turn, are divided into main (producing products) and auxiliary (serving the technological process)

The staff includes managers, specialists and technical performers.

Managers are employees who hold the positions of leaders of the organization and its structural divisions(functional services), as well as their deputies;

Specialists - employees performing engineering, economic and other functions. These include engineers, economists, accountants, sociologists, legal advisers, raters, technicians, etc.

Technical performers (employees) - employees involved in the preparation and execution of documents, economic services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).

Depending on the nature labor activity the personnel of the organization are divided into professions, specialties and skill levels.

The analysis of labor resources should begin with a study of their structure and the staffing of the organization with the necessary personnel of workers of the corresponding specialty and qualifications.

An important component of the analysis of labor resources of the organization is the study of the movement of labor.

The change in the number of employees of the enterprise in connection with the dismissal and hiring is called the movement, or turnover of the enterprise's personnel (labor force). There are the following absolute indicators of the movement of personnel of the enterprise:

Recruitment turnover (number of persons enrolled);

Dismissal turnover (the number of employees who left work in this organization, as well as those who left due to death);

The total turnover of the labor force.

For comparative analysis the enterprise uses the following relative indicators (coefficients), calculated as a percentage of the average headcount:

Acceptance turnover ratio

Cob.pr. = (Number of hired / Tsp) * 100%; (one)

Retirement turnover ratio

To vol.vyb.=(Number of dropouts / Tsp) * 100%; (2)

where Tsp - average headcount workers, pers.

Employee replacement rate

Quop.work. = (Number of hired / Number of retired) * 100%; (3)

where Tsp is the average number of employees, pers.

Personnel retention rate

Kpost. = (Number of employees on the payroll in a given period / Tsp) * 100% (4)

where Tsp - the average number of employees of the enterprise, pers.

The movement of the personnel of the enterprise is reflected in the balances of labor resources, which may include the following absolute indicators:

Availability of employees at the beginning of the period;

The total number of people hired, including by source (in the direction of the employment service, in the order of transfer from other enterprises, etc.);

The total number of those dismissed from work, including for reasons of retirement (in the order of transfer to another organization in connection with the termination employment contract at the initiative of an employee or administration, conscription or entry into military service, etc.);

Number of employees at the end of the year.

The volume of production depends not so much on the number of workers, but on the amount of labor expended on production, determined by the amount of working time. Therefore, the analysis of the use of working time is important. integral part analytical work in the organization. In the process of analyzing the use of working time, it is necessary to check the validity of production tasks, study the level of their implementation, identify losses in working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.

The completeness of the use of labor resources is estimated by the number of days and hours worked by one employee for the period, as well as by the degree of use of the working time fund. This analysis is carried out as certain categories staff and the organization as a whole.

To analyze the use of the total calendar fund of time, it is necessary to determine its potential value. The working time fund (TRV) depends on the number of workers (Rp), the number of working days worked per working day on average per year (D), the average length of the working day (t):

In the course of the analysis, it is necessary to identify the causes of the formation of losses of working time.

The efficiency of the use of ore resources is expressed in the level of labor productivity. The indicator of labor productivity is a general indicator of the work of economic entities. This indicator reflects both the positive aspects of the work, and all the shortcomings.

Labor productivity characterizes the effectiveness, fruitfulness and efficiency specific type labor.

The most important indicators of labor are production and labor intensity. Output is the most common indicator of labor productivity. Due to the fact that labor costs can be expressed in the number of man-hours worked, man-days, the average payroll number of workers or employees, there are indicators of average hourly, daily and annual output per worker. The average annual output is determined both per worker and per worker.

During the analysis of labor productivity in terms of output, a number of tasks are solved:

An assessment of the implementation of the plan for labor productivity is given;

Factors are identified and the size of their influence on labor productivity is determined;

Reserves for labor productivity growth are determined.

Labor intensity characterizes the cost of working time per unit of output or for the entire output. Labor intensity is measured in hours (standard hours).

Labor intensity is determined for the entire range of services per unit of output.

In contrast to the output indicator, labor intensity has a number of advantages, it establishes a direct relationship between the volume of production and labor costs, and more realistically reflects the savings in living labor under the influence of changes in production conditions.

The growth of labor productivity occurs mainly due to a decrease in the labor intensity of work and services.

The analysis of the labor intensity of works and services involves studying the dynamics of labor intensity, changing its level, identifying the causes of the change and the impact on the level of labor productivity.

1. Analysis of the implementation of construction and installation works (works, services) on the basis of contractual obligations

In order to analyze the dynamics of the volume of construction and installation work performed by the construction organization on its own, and the volume of work, as well as to assess the influence of the factors that influenced these changes, we will compile a table that shows the initial data for the technical economic analysis.

Table 1 Initial data for conducting a feasibility study

	Indicators	Conditional
	The volume of implementation of construction and installation works, thousand rubles. = Osmr-On
	The average annual cost of fixed production assets, thousand rubles.
	The average annual cost of the active part of fixed production assets, thousand rubles.
	Technical downtime, days
	The duration of the shift is planned, hour.
	Material costs, thousand rubles (calculation: 51.8% of the estimated cost - Smr. = Inspection (see clause 1))
	Wages for work performed, thousand rubles (calculation: 22.4% of the estimated cost - Smr. = Inspection (from clause 1))
	Payments according to regional coefficients, thousand rubles (calculation: 1% of the estimated cost - Csmr \u003d Osmr (from p. 1))
	Deductions for social needs, thousand rubles (calculation: 8.7% of the estimated cost - Csmr \u003d Osmr (from p. 1))
	Depreciation, thousand rubles (calculation: 5% of the average annual cost of OPF-Fsr (from item 2))
	Other costs for the production and sale of products, works (CEW), services, thousand rubles (calculation: 1.1% of the estimated cost - Csmr \u003d Osmr (from .. p. 1))
	Cost of construction and installation works, thousand rubles (sum of lines 15 to 19)
	Profit from the commissioning of construction and installation works, thousand rubles p.2-p.21
	Profit from the sale of OPF and other property of a construction organization, thousand rubles. (calculation: 0.17% of the average annual cost of OPF - Fsr (from item 2))
	Income from renting out property, thousand rubles
	Amounts paid in the form of damages,
	The amount of dividends on shares, bonds owned by a construction organization, 3% of the profit from the delivery of construction and installation works
	The amount contributed to the budget in the form of sanctions, 0.8% of the profit from the delivery of construction and installation works
	Balance sheet profit, thousand rubles (PRsmr + PROpf + Var-RU + SD-SB)
	Costs for R&D at the expense of deductions from profit, 3% of the balance sheet profit
	Facilities maintenance costs social sphere at the expense of profit, 5% of the balance sheet profit
	Contribution to the reserve fund of a construction organization, 10% of the balance sheet profit
	Capital investments for environmental protection measures at the expense of profit deductions, 4% of the balance sheet profit
	Taxable income, thousand rubles (page 28-page 29-page 30-page 31-page 32)
	Income tax rate, 24% of taxable income
	Net profit, thousand rubles
	unfinished building production on average per year, thousand rubles (calculation: 11.3% of the cost of the annual scope of work - C / Csmr
	Number of weeks after completion of settlements
	standard production stocks materials, parts, structures and other material working capital, thousand roubles. (calculation: 34% of the cost of the annual scope of work - C / Csmr)
	The annual amount of advance payments of the construction organization, thousand rubles. (calculated: 5.0% C/Ccmr)
	Number of weeks in a year
	share equity in meeting the need for production assets, 55% of the average need for production assets

Table 2 Key performance indicators of a construction organization

Indicators	Conv. designation				Absolute deviation	Growth rate,
The volume of construction and installation work performed on its own, thousand rubles.
(Orsmr = Osmr - He)
Average annual number of workers, pers.
Average annual output of one worker, rub.
Daily output of one worker, rub.
Hourly output of one worker, rub.
Number of days worked in a year, days
Fund of working hours in a year, days
Technical downtime, days
Scheduled shift duration, hour
Actual shift duration, per hour

From the data in the table, we can conclude that the volume of work performed by the construction organization decreased in the analyzed years, compared with the base period. The decrease in the volume of work performed amounted to 710 thousand rubles. and 5538 thousand rubles. respectively.

Changes in the volume of construction and installation works caused by deviations in the actual number of workers in the analyzed years (2nd and 3rd) - Char compared to the base (1st) - NBR will be calculated using the following formula:

O "smr \u003d (Char - Chbr) * N b f * Nbcm * Vbh

O "2 / 1smr \u003d (Ch2r - Ch1r) * N 1 f * H1cm * V1 hour \u003d [(330-360) * 239 * 7.2 * 167] / 1000 \u003d - 8621.2 (thousand rubles)

O "3 / 1smr \u003d (Ch3r - Ch1r) * N 1 f * H1cm * V1 hour \u003d [(345-360) * 239 * 7.2 * 167] / 1000 \u003d - 4310.6 (thousand rubles)

Changes in the volume of construction and installation works caused by changes in the use of the working time fund of workers (in days), in the analyzed years (2nd and 3rd) - Naf compared to the base (1st) - Nbf we calculate using the following formula:

O ""smr \u003d Char * (N af - N bf) * Nbcm * Vbh

In quantitative terms, these changes will be:

O "" 2 / 1smr \u003d Ch2r * (N 2f - N 1f) * H1cm * V1h \u003d 330 * (247 - 239) * 7.2 * 167 \u003d 3174 (thousand rubles)

O "" 3 / 1smr \u003d Ch3r * (N 3f - N 1f) * H1cm * V1h \u003d 345 * (245 - 239) * 7.2 * 167 \u003d 2489 (thousand rubles)

Changes in the actual implementation of construction and installation volumes caused by intra-shift losses of working time (in hours) in the analyzed years (2nd and 3rd) - Naf compared to the base (1st) - Nbcm we calculate using the following formula:

O "" "smr \u003d Char * N a f * (Nasm - Nbcm) * Vbh

In quantitative terms, these changes will be:

O """ 2 / 1smr \u003d Ch2r * N2f * (H2cm - H1cm) * V1h \u003d 330 * 247 * (6.9 -7.2) * 167 \u003d -4084 (thousand rubles)

O """ 3 / 1smr \u003d Ch3r * N3f * (H3cm - H1cm) * V1 hour \u003d 345 * 245 * (7.0 -7.2) * 167 \u003d -2823 (thousand rubles)

Changes in the volume of construction and installation works, caused by changes in the hourly output of one worker, in the analyzed years (2nd and 3rd) - Hours compared to the base (1st) - Wh we calculate using the following formula:

O """ "smr \u003d Char * N a f * Nasm * (Vachas - Vbchas)

In quantitative terms, these changes will be:

O """ "2 / 1smr \u003d Ch2r * N 2 f * H2cm * (B2h - B1h) \u003d 330 * 247 * 6.9 * (182 - 167) \u003d 8436 (thousand rubles)

O """ "3/1smr \u003d Ch3r * N 3 f * H3cm * (B3h - B1h) \u003d 345 * 245 * 7.0 * (166 - 167) \u003d -592 (thousand rubles)

The decrease in the volume of work performed in 2005 compared to the base year is mainly due to

Reducing the number of workers by 30 people;

Reduction of shift duration by 0.3 hours.

2006 also saw a 5.36% decrease in the volume of work performed compared to the base year, which is associated with a decrease in the number of employees by 15 people, as well as a decrease in the duration of the shift by 0.2 hours. In addition, with a decrease in the number of employees, there is a decrease average annual output one worker per 3,000 rubles, therefore, a decrease in daily output by 41.6 rubles, an average hourly output by 1 rub.

The analysis carried out allows us to draw the following conclusions: the organization should pay attention to technical downtime, which increase both in 2005 and 2006 compared to the base period.

The dynamics of the volume of sales of products is similar to the volume of output. There is a noticeable decrease in these volumes both in 2005 and 2006 by 631 thousand rubles. and 4974 thousand rubles. respectively.

2. Cost analysis for the production and implementation of construction and installation works (works, services)

The cost price is one of the most important indicators characterizing the efficiency of the enterprise. It reflects qualitative changes in engineering, technology, organization of labor and production. It serves as the initial basis for calculating the production program, plans for labor and wages, finance, profit, profitability, logistics, yen.

Cost planning is necessary to select and justify the most effective areas of innovation and capital investment, implementation new technology, invention and rationalization.

The cost price is not only a quantitative, but also a qualitative indicator of the assessment production activities organizations.

The cost price is the costs of the contractor for the production and sale of construction products, expressed in cash, including the costs of consumed means of production, wages, costs associated with technological process production construction works, as well as expenses associated with the organization and management of the production of these works in accordance with the established legislation and procedure of the Russian Federation.

The calculation of indicators of the cost structure by cost elements is presented in table 3.

Table 3 Analysis of the cost structure of construction and installation works by cost elements

	Indicators	Conv. designation				Specific weight of cost element, %
	Material costs, thousand rubles
	Salary per issue work, thousand rubles
	Payments according to regional coefficients, thousand rubles
	Deductions for social needs, thousand rubles
	Depreciation of fixed assets, thousand rubles
	Other costs for the production and sale of products (works, services), thousand rubles
	Cost of construction and installation works, thousand rubles

From the data in the table, we can conclude that material costs occupy the largest share in the cost structure of construction and installation works. It is considered positive when the share of material costs increases, and wage costs decrease. This serves as an indicator of the expansion of the use of machines and mechanisms, a decrease in the labor intensity of work and an increase in material consumption.

In our case, the share of material costs increases slightly, as well as an increase in the share wages.

The cost of construction and installation works has a decisive effect on profit and profitability. The less actual cost, topics more profit and the level of profitability of production.

3. Analysis of the state and use of fixed assets

Fixed assets include labor instruments used in the production of goods, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, regardless of the cost at the date of acquisition, but not less than one hundred times the statutory minimum monthly wage per unit regardless of their useful life.

To characterize the efficiency of the use of fixed assets, a system of indicators is used, which includes generalizing and particular technical and economic indicators. General indicators reflect the use of all fixed assets, and private indicators reflect the use of their individual types.

The purpose of the analysis of fixed assets - Objective assessment the state of fixed assets and the search for reserves for their more efficient use in the organization.

The main indicator of the use of OPF is the rate of return on assets, which in the most general view characterizes the efficiency of the use of fixed assets.

The overall efficiency of the use of fixed assets (capital productivity) is estimated by the volume of construction and installation works performed by the construction organization on its own (Osmr), per 1 ruble of their average annual initial book value (Fbsr):

Fodd = Osmr / Fbsr

Profitability of OPF (Rof), or capital productivity on profit - shows how much balance profit (PRblns) a construction organization receives from each ruble invested in fixed assets. Rof is calculated in %% according to the formula:

Rof = (PRblns / Fbsr) * 100.

The level of return on assets is influenced by the structure of construction and installation works, the degree of specialization, the structure and composition of fixed assets and their active part, as well as the degree of mechanization and automation of production, the shift ratio of machines and mechanisms, the degree of their use in time and power. Factors such as an increase in the book value of fixed production assets without a corresponding increase in the volume of construction and installation works, shortcomings in the organization of production, the absence of a work front for mechanisms, excess downtime of machines and mechanisms in repair also affect the level of capital productivity. All these factors should be taken into account when analyzing the use of construction equipment and developing measures to improve the efficiency of its work.

At the end of the analysis of the overall performance of fixed assets, its impact on final results activities of the organization - a change in revenue from the implementation of construction and installation works, the cost of construction products and profits.

An analysis of the performance indicators for the use of fixed production assets is presented in Table 4.

Table 4 Analysis of performance indicators for the use of fixed production assets

	Indicators	Conv. designation				Absolute deviation	Growth rate,
						(2005 - 2002)	(2006 - 2002)	(2005 / 2002)	(2006 / 2002)
	The volume of construction and installation work performed on its own, thousand rubles.
	Volume of implementation of construction and installation works, thousand rubles
	The average annual cost of fixed production assets (OPF), thousand rubles
	The average annual cost of the active part of the OPF, thousand rubles.
	Average annual number of workers, pers.
	Operating time of the equipment per shift according to the plan, hour.
	Actual operating time of the equipment per shift, hour.
	Capital productivity of OPF, rub. Construction and installation works/ rub. OPF (calculation: p.1 / p.3)
	Return on assets of the active part of the OPF, (calculation: s1 / s.4)
	Capital intensity of OPF, rub. (calculation 1/s.10)
	Capital intensity of the active part of the OPF, rub. (calculation 1/s.11)
	Capital-labor ratio of a worker, thousand rubles / person (calculation: p.3 / p.5)
	Mechano-weight ratio, thousand rubles / person (calculation: p.4 / p.5)
	Balance sheet profit, thousand rubles
	Profitability of fixed production assets (calculation: (p.14/p.3)*100%)

From the data in the table, we can conclude that the average annual value of the property of the enterprise decreased in the analyzed years by 1874.4 thousand rubles. and 6574.6 thousand rubles. accordingly, therefore, the average annual cost of the active part also decreased by 3095.6 thousand rubles. and 3464.8 thousand rubles. respectively.

The return on assets of the enterprise increases, both in 2005 and in 2006, by 0.1 rubles. and 0.32 rubles. respectively. In accordance with this, the return on assets of the active part of the OPF increases by 1.01 rubles. and 0.86 rubles. respectively. Capital intensity is an indicator that is the opposite of the return on assets, on the contrary, it decreases.

The mechano-labor ratio and capital-labor ratio decreased. This is due to a decrease in the number of employees of the enterprise.

Relative savings in living labor (number of workers) is defined as the ratio of the volume of construction and installation works (OSMP) of the analyzed year to the output of 1 working base year minus the number of workers in the analyzed period:

Ech = Oasmr / Vbgod - Char. (26)

E2 / 1h \u003d 102666/287 - 330 \u003d 28 people.

E3 / 1h \u003d 97838/287 - 345 \u003d -4 people.

The most important reserve for increasing capital productivity is to improve the use of the fleet of construction machines, that is, to increase the shift ratio of the main construction machines, their uniform use during the planned period and reduce the loss of working time. The increase in the productivity of construction machines is facilitated by their modernization, timely overhaul, rational operation, including the delivery of equipment for short-term lease for periods of lack of load at their own facilities, as well as the acquisition of more productive and economical machines in operation - under leasing.

Based on the initial data from form No. 5 of the appendix to the balance sheet, we will assess the state of fixed assets, for which we will calculate the indicators.

Change in the value of fixed assets by years:

in absolute terms

2002: 272207 - 248428 = 23779 thousand rubles.

Including the active part 148144 - 121489 = 26,655 thousand rubles.

2005: 324203 - 295882 = 28321 thousand rubles,

including the active part 176442 - 144695 = 31747 thousand rubles.

2006: 343655 - 313635 = 30020 thousand rubles

Including the active part 187028 - 153377 = 33651 thousand rubles.

in relative terms:

year: (248428/272207)* 100% = 91.3%,

including active part: (121489/148144)* 100% =82%

2005: (295882/324203)*100% =91.3%

Including the active part: (144695/176442)*100% = 82%

2006: (313635/343655)*100% = 91.3%

Including active part: (153377/187028)*100%=82%

Thus, we can conclude that the fixed assets of the analyzed enterprise have a tendency to decrease over the course of several years.

An analysis of the renewal of the fixed production assets of the enterprise is presented in table 5.

Table 5 Indicators on the movement and technical condition of fixed production assets

Index				Changes
The amount of household funds at the disposal of the enterprise
Share of the active part of OPF
OPF wear set
Update kit
Retirement rate

From the data in the table, we can conclude that the depreciation, renewal, and retirement rates of fixed production assets remained at the same level, which indicates that the fixed assets of the enterprise were not updated.

4. Analysis of the state and use of working capital

Working capital (CF) - part of the production assets, which, as a rule, are entirely used in the production cycle, lose their original form and fully transfer their value to the cost of construction and installation works for the construction of buildings and structures. The structure of fixed capital includes production stocks and means in the course of production.

Analysis of the availability, composition and structure of the working capital of the enterprise is presented in table 6.

Table 6 Analysis of the presence, composition and structure of current assets

				Deviations.
Accounts receivable
Long term
Short term
Short-term financial investments
Cash

From the data in the table, we can conclude that over the course of 3 analyzed periods, the largest share in the structure of the company's working capital is occupied by receivables, and its increase is noticeable compared to 2002 by 19,236 thousand rubles. and 32759 thousand rubles. respectively. Analysis of the availability, composition and structure of working capital led to the conclusion that they increased in 2005 compared to the base period by 26,538 thousand rubles, in 2006 by 42,738 thousand rubles. This is mainly due to an increase in receivables. In 2005 and 2006 there was an increase in all items of working capital.

An analysis of the company's inventories is presented in table 7.

Table 7 Analysis of the company's inventories

				Changes
Raw materials
Costs in work in progress
Finished products
Future expenses

From the data in the table, we can conclude that the company's inventories increased in the analyzed periods by 4986 thousand rubles. and 6957 thousand rubles. respectively.

The largest share in the structure of inventories is occupied by raw materials and materials.

The criterion for the effectiveness of the use of working capital is the turnover indicator, which characterizes the speed of their turnover and reflects the relationship between the size of working capital, the volume of construction and installation works and the time of their implementation.

The utilization rate of funds in circulation - characterizes the amount of working capital advanced for 1 rub. proceeds from the sale of products. This ratio is the reciprocal of the turnover ratio.

The turnover ratios of working capital are presented in table 8.

Table 8 Enterprise turnover ratios

Odds
Kt turnover of working capital
The duration of the turnover of working capital
Inventory turnover rate
Inventory turnaround time
Accounts receivable turnover ratio
The duration of the turnover of receivables
K-t turnover KFV and Money
Duration of CFC and cash turnover
Loading kit of current assets

From the data in the table, we can conclude that the utilization factor of the enterprise's working capital decreased in 2005, and increased in 2006, the turnover ratios of receivables increased with a decrease in the duration of turnover, and the turnover ratios of inventories, short-term financial investments and cash decreased with an increase in the duration of turnover .

5. Analysis of the use of labor resources

The indicators of the use of labor resources in construction include the number of workers and indicators of its change, the structure of the number of personnel by profession, qualification, age, working time, labor productivity and its growth rate, wage fund. Indicators for analyzing the effectiveness of the use of labor resources are shown in Table 9.

Table 9 Indicators for analyzing the effectiveness of the use of labor resources

	Indicators	Conv. designation				Absolute deviation	Growth rate,
						(2005 - 2002)	(2006 - 2002)	(2005 / 2002)	(2006 / 2002)
	The volume of construction and installation work performed on its own, thousand rubles.
	Average annual number of workers, pers.

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All other economic indicators of the activity of a construction organization depend on the implementation of the production program in terms of the volume and quality of construction and installation work, therefore, the analysis usually begins with a study of the volume of construction and installation works and the commissioning of facilities.

The main tasks of the analysis:

assessment of the degree of implementation of the plan and the dynamics of the volume of construction work (SR) and delivery to customers;

determination of the influence of factors on changes in the volume of construction and installation works;

identification of reserves for increasing the volume of construction and installation works and development of measures for their development.

It is advisable to analyze the volume of construction and installation works in the following areas:

analysis of the composition, structure and dynamics of the volume of construction;

analysis of the competitiveness of a construction organization;

assessment of the implementation of the production program:

implementation of the plan for the organization, construction sites and construction sites;

SMP structure;

the rhythm of construction;

analysis of the implementation of the plan for the commissioning of construction facilities.

4) analysis of factors of change in the volume of construction and installation work:

the impact of the availability and efficiency of the use of labor resources on the volume of construction and installation works;

the impact of the provision of construction equipment and the completeness of its use on the volume of construction and installation work;

security impact building materials and their economical use for the volume of construction and installation works.

5) summarizing the results of the analysis, identified reserves, making managerial decisions.

Analysis of the volume of construction and installation works begins with a study of its dynamics over the past five to ten years in comparable prices. Calculate the basic, chain and average annual growth rates and growth in the volume of construction products. The stability of the organization's production activities, its business reputation, activity to increase production capacity, form a portfolio of orders, and comply with contractual norms for the duration of construction are assessed.

The competitiveness of the contracting organization, its image in the business world, the ability to win tenders, and attract potential investors are also studied.

To assess the competitiveness of a construction organization, a data bank is created about real and potential competitors in the construction business (specialization of competitors, experience in similar work, business reputation, production and technical potential, an effective quality management system, the availability of professionally trained personnel, the financial condition of the organization , its pricing policy, etc.).

Much attention in the analysis process is paid to the implementation of the production program of the construction organization for the reporting period. The production program includes a list of facilities for the construction of which contracts have been concluded with customers, their capacity, commissioning dates, standard duration of construction, the volume of construction and installation works for the year and sources of their financing.

The assessment of the implementation of the production program for the reporting period is based on a comparison of the actual volumes of construction and installation works with the planned ones in general for the organization, construction sites and construction sites (Table 1).

Table 1. Assessment of the implementation of the construction and installation plan

Indicators	Scope of work, thousand rubles		Absolute deviation,	Implementation of a plan, %
SR cost for general contracting
Construction and installation works performed under subcontracts
Construction and installation works performed by own forces, total
including:.
Building plot No. 1
Building plot No. 2

The varying degree of implementation of the plan for construction projects indicates the presence of organizational shortcomings, which in some cases depend on specific contractors. In the process of analysis, it is necessary to establish the causes of the current situation with their differentiation into external and internal. It is also necessary to determine the share of responsibility of subcontractors for the results of production activities, since often the underfulfillment of the plan for individual facilities is due to the lack of funding for work due to the fault of the customer.

In order to monitor the progress of the implementation of contract agreements, they analyze the implementation of the plan for individual customers and purposes: industrial, cultural and household, housing construction and etc.

Significant differences in the material, labor and capital intensity of the buildings under construction (large-panel, large-block, brick) and the types of work performed (earth, general construction, installation, finishing) lead to the need to analyze the structure of construction and installation works by essential features.

A change in the cost of construction and installation works due to a change in their structure can be determined using the relative difference method.

First, the coefficient of implementation of the plan is determined by the volume of construction and installation works in the cost estimate (TO With ); then the coefficient of implementation of the plan is calculated according to the volume of construction and installation works in standard time (standard hours) (TO t ).

The influence of the structural factor can be determined as follows: the difference between the coefficients for the implementation of the plan in rubles and in standard hours, multiplied by the planned cost of construction and installation work.

The criterion for assessing the quality of construction and installation works is their compliance with building codes and regulations. If deviations from them are detected, the scope of work performed is not included in the scope of contract work until the deviations are eliminated, i.e. considered marriage. To assess the quality, the rejection coefficient is used:

Waste losses are determined by the sum of the costs of producing an irreparable defect and the costs of correcting it.

It is necessary to study the dynamics of this indicator, compare its level with the data of other organizations, establish the causes of marriage by responsibility centers and develop effective measures to prevent it in future work.

Rhythm of work construction company- the most important indicator characterizing the level of organization of production. It involves the strict organization of work according to a predetermined schedule (plan). Rhythmic work is the main condition for the timely commissioning of facilities, the implementation of the construction and installation plan and improving their quality.

To assess the implementation of the rhythm plan, the following are used:

the same indicators as in industry:

direct (rhythm coefficients, variations, the share of construction products for each month or quarter to the annual

volume of construction and installation works);

indirect (surcharge for overtime work, payment for downtime due to the fault of the construction organization, losses from marriage, the presence of unfinished construction in excess of the planned balances).

The difference between the actual and possible volume of construction and installation works, calculated on the basis of the largest average monthly (average quarterly) volume of work, shows the lost opportunities for a construction organization to increase construction volumes due to irregular work.

Topic 2. Analysis of production and sales of products

2.1.1. Product volume analysis

Enterprises independently plan their activities on the basis of agreements concluded with consumers of products and suppliers of material and technical resources, and determine development prospects based on the demand for manufactured products, works and services. In their activities, enterprises are obliged to take into account the interests of the consumer and his requirements for the quality of the products and services supplied.

Therefore, the analysis of work industrial enterprises begin with the study of output indicators, which assumes the following stages :

1. Analysis of the formation and implementation of the production program;

1.1. Analysis of the volume of production;

1.2. Analysis of the product range;

1.3. Analysis of the product structure;

2. Product quality analysis;

3. Analysis of the rhythm of production;

4. Analysis of the fulfillment of contractual obligations and sales of products.

Sources of information: planned and operational schedules, current and annual accounts(f.1-P "Report of the enterprise (association) on products, f. No. 1 "Balance of the enterprise", f. No. 2 "Profit and loss statement"; current accounting and statistical data (sheet No. 16 "Movement of finished products , their shipment and sale", magazine order No. 1, cards warehouse accounting finished products and etc.)

The volume of industrial production can be expressed in natural, conditionally natural and statistical meters. General indicators of the volume of production are obtained using a valuation - in wholesale prices.

The main indicators of production volume are commodity and gross output.

Gross output - the value of all products and work performed, including work in progress, expressed in comparable prices.

Marketable output - gross output minus intra-factory turnover and work in progress.

Sold products - cost products sold shipped and paid by buyers.

2.1. Analysis of the formation and implementation of the production program

In the course of analyzing the dynamics of the volume of production, natural (pieces, meters, tons, etc.), conditionally natural (a thousand conditional cans, the number of conditional repairs, etc.), cost indicators of production volumes can be used. The latter indicator is more preferable.

Cost indicators of the volume of production should be brought into a comparable form. Under conditions of inflation, the neutralization of price changes or the "cost" factor is the most important condition for comparability of data.

The international accounting standard IASC No. 15 "Information characterizing the impact of price changes" reflects two main concepts. The first corresponds to the "Methodology for valuation of accounting objects in monetary units of the same purchase value" and is focused on the general inflation index of the national currency. When analyzing the dynamics of production volume, it is necessary to make an adjustment for the general inflation index of the national currency.

The second concept underlies the "Methodology for the revaluation of accounting objects in the current value." The methodology is focused on the use of individual price indices for a product or product group. In this case, the following methods can be applied:

• recalculation of the volume of production for the reporting year at the prices of similar products of the base period (for a relatively small range of products);
• adjustments for the aggregate price change index (Jc) for a group of homogeneous goods (works, services) or for the industry as a whole:

Jc \u003d S VVP 1 C 0: S VVP 0 C 0,

where VVP 1 - output in the reporting period in physical terms;

VVP 0 - output in the base period in physical terms;

P 0 - the price of a unit of production in the base period.

Then the actual volume of output (VP 1 CPU) comparable with the baseline is calculated by the formula

VP 1 CPU = VP 1: Jc,

where VP 1 is the volume of output in value terms.

Using the above methods, the impact of price changes on a particular product or product group is neutralized.

2.1.1. Product volume analysis

An analysis of the volume of production begins with a study of the dynamics of gross and marketable output, the calculation of their growth and growth indices (Table 4).

Table 4

Dynamics of marketable products

	Marketable products in comparable prices, rub	Rates of growth, %
		Basic
		Tb=TPi/TPo x 100%	Тц= ТПi / ТПi-1 x 100%

where TPi-1; ТПi - the volume of marketable products in value terms in comparable prices in the i-1 and i-th year, respectively;

TPO - the volume of marketable products of the year taken as the basis for comparison.

Tpr \u003d Tav - 100.

The analysis of the implementation of the plan for the release of marketable products is carried out on the basis of the data in Table. 5.

Table 5

Fulfillment of the plan for the release of marketable products for 20.. year

Product (workshop)	Volume of production sales, thousand rubles			Deviation plan. release from last year		Deviation of actual output
	Past year	Report. year							From last year

In the above example, the deviation of the actual output of marketable products from the previous year has a small value of +11.75%, and the actual output from the plan is only 5%.

Operational analysis of output is carried out on the basis of data for the day, decade, month, quarter on an accrual basis from the beginning of the year.

2.1.2. Analysis of the product range

A necessary element of analytical work is analysis of the implementation of the plan for the nomenclature and assortment.

Nomenclature - a list of product names and their codes established for the relevant types of products in the All-Union Classifier of Industrial Products (OKPP) operating in the CIS.

Assortment - a list of product names with an indication of the volume of its output for each type. Distinguish full (all types and varieties), group (by related groups), intra-group assortment.

Evaluation of the implementation of the plan for the nomenclature is based on a comparison of the planned and actual output of products for the main types included in the nomenclature.

Let's consider the analysis of the implementation of the plan for the assortment using the example of Table 6.

Table 6

Implementation of the assortment plan

	TP in the plan. prices,		Implementation of a plan, %	TP, offset in the implementation of the plan for the assortment,

Evaluation of the implementation of the plan for the assortment can be carried out:

• by the method of the least percentage (for our example - 87.5%);
• by specific weight in the general list of product names, according to which the production plan was fulfilled (33.3%);
• by the method of the average percentage according to the formula

VP a = VP n: VP 0 x 100%,

where VP a - fulfillment of the plan for the assortment,%;

VP n - the sum of actually produced products of each type, but not more than their planned output;

VP 0 - planned output.

For our example, VP a \u003d 77664: 81600 x 100% \u003d 95.2%.

At the same time, products produced in excess of the plan or not provided for by the plan are not taken into account for the fulfillment of the plan for the assortment. The assortment plan is considered completed only if the task for all types of products is completed. The assortment plan for the example under consideration was not fulfilled.

Examples of underfulfillment of the assortment plan can be external (changes in market conditions, demand for certain types of products, untimely commissioning of the enterprise's production capacities for reasons independent of it) and internal (deficiencies in the organization and management of production, poor technical condition of equipment, etc.).

2.1.3. Product structure analysis

Product structure is the ratio certain types products in the total volume of its output. Fulfilling the plan in terms of structure means maintaining the planned ratio of its individual types in the actual output. Uneven fulfillment of the plan for individual products leads to deviations from the planned structure of production, thereby violating the conditions for comparability of all economic indicators.

To calculate the impact of structural shifts in order to eliminate their impact on economic indicators, the direct count method for all products, the average price method, etc. are used.

A direct account for all types of products is made according to the formula

D VPs \u003d VP 1 - VP 1, 0,

where D VPs - changes in the volume of output due to the structure;

VP 1 - actual output with the actual structure;

VP 1 , 0 - actual output with a planned structure.

The actual output of products under the planned structure is calculated by multiplying the planned output of each product by the average percentage of the plan for output (Table 7) or by multiplying the total amount of the actual output by the planned specific gravity of each product.

Table 7

Product structure analysis

	Wholesale unit price, rub.	The volume of production in physical units		Marketable output in plan prices, thousand rubles			Change TP at the expense of the structure, thousand rubles
					Fact converted to plan. structure

If the plan overfulfillment ratio is 1.003474 (141520: 141030), then the actual output for product A, recalculated to the planned structure, will be 28900 thousand rubles (28800: 1, 003474).

As the data in Table 7 show, the deviation due to the change in the structure amounted to 1553 rubles. If the production plan were evenly overfulfilled by 100.3474% for all types of products and the planned structure was not violated, then the total volume of production in the prices of the plan would be 81884 thousand rubles, with the actual structure being higher by 1553 thousand rubles.

When using average prices, the calculation is made according to the formula

D VPs \u003d (C 1 - Tso). GDP 1 ,

where C 1, Tso - average Wholesale price product groups - actual and planned, respectively,

VVP 1 - the actual number of products in the reporting period, natural meters.

2.2. Product quality analysis

Product quality is a set of product properties that can satisfy certain needs in accordance with its purpose. A quantitative characteristic of one or more product properties that make up its quality is called an indicator of product quality.

There are generalizing individual and indirect indicators of quality.

To general quality indicators include:

Specific and qualitative weight of products in the total volume of its output;

The share of products that meet international standards;

The share of exported products, including to highly developed industrial countries;

Share of certified products.

Individual indicators characterize usefulness (fat content of milk, protein content in the product, etc.), reliability (durability, non-failure operation), manufacturability (labor intensity and energy intensity).

Indirect - fines for low-quality products, the volume and proportion of rejected products, losses from marriage, etc.

In the process of analysis, the dynamics of these indicators, the implementation of the plan in terms of their level, and the reasons for their changes are studied.

For a general assessment of the implementation of the plan for product quality, different methods are used. The essence of the scoring method of evaluation is to determine the weighted average score of product quality, and by comparing the actual and planned levels, they find the percentage of the plan in terms of quality.

In addition, the assessment of the implementation of the plan for product quality is carried out by the proportion of rejected and advertised products.

Product quality is a parameter that affects such cost indicators of the enterprise as output (VP), sales proceeds (B), profit (P).

The change in quality primarily affects the change in price and cost of production, so the calculation formulas will look like

D VP \u003d (C 1 - Tso). VVP K;

D B \u003d (C 1 - Tso). RP K

D P \u003d [ (C 1 - Tso) . VVP K] - [ (C 1 - C o) . RP K],

where Tso, Ts 1 - respectively, the price of the product before and after the change in quality;

Co, C 1 - the cost of the product before and after the change in quality;

VVP K - the number of high quality products manufactured;

RP K - the number of high quality products sold.

An indirect indicator of product quality is marriage.

It is divided into correctable and incorrigible, internal (identified at the enterprise) and external (identified at the consumer).

The release of marriage leads to an increase in the cost of production and a decrease in the volume of marketable products, a decrease in profits and profitability.

In the process of analysis, the dynamics of marriage is studied in terms of the absolute amount and in terms of share in the total volume of manufactured products, losses from marriage and product losses are determined.

1. The cost of rejected products - 500 thousand rubles.

2. The cost of correcting the marriage - 80 thousand rubles.

3. The cost of marriage at the price of possible use - 150 thousand rubles.

4. The amount of deduction from the perpetrators - 10 thousand rubles.

5. Losses from marriage (str1 + str2 - str3 - str4) 420

To determine product losses, you need to know the actual level of profitability.

For our example, the cost of marketable products in actual prices is 104,300 thousand rubles, and its cost is 94,168 thousand rubles.

Then the actual level of profitability:

(104300 - 84168)/ 84168 . 100 = 23,9%.

Losses of marketable products: 420 . 1.239 \u003d 520.38 thousand rubles.

After that, the reasons for the decline in quality and the admitted marriage of products are studied at the places of their occurrence, responsibility centers, and measures are developed to eliminate them.

The main reasons for the decline in product quality are: poor quality of raw materials, low level of technology and organization of production, low skill level of workers and technical level of equipment, arrhythmia of production.

2.3. Analysis of the rhythm of production

Rhythm - uniform output of products in accordance with the schedule in the volume and assortment provided for by the plan.

The arrhythmia of production affects all economic indicators: the quality of products decreases, the volume of work in progress and excess balances of finished products in warehouses increase, the turnover of working capital of the enterprise slows down. For unfulfilled deliveries of products, the enterprise pays fines, revenue is not received on time, the wage fund is overspent, the cost of production increases, and profits fall.

There are direct indicators for assessing rhythm, which include:

Rhythm coefficient (Crit.). It is determined by the ratio of the actual (but not higher than the planned target) output of products (or its share) - VVP 1.0 to the planned output (specific weight) - VVP 0:

Crete. = VVP 1.0: VVP 0;

The coefficient of variation (Kvar) is defined as the ratio of the standard deviation from planned targets (per day, decade, month, etc.) to the average daily (average decade, average monthly, etc.) planned output ():

,

where n is the number of summed planned tasks.

Indirect indicators of rhythm are the presence of additional payments for overtime, payment for downtime due to the fault of the enterprise, losses from marriage, payment of fines for underdelivery and untimely shipment of products, etc.

a) the difference between the planned and counted output;

b) the difference between the actual and possible release products, calculated on the basis of the largest average daily (average ten-day) production volume.

At the end of the analysis, measures are developed to eliminate the causes of irregular work.

2.4. Analysis of fulfillment of contractual obligations and sales of products

Analysis of product sales is carried out every month, quarter, half year, year. In the process of its implementation, the actual data are compared with the planned and previous period. Calculate the percentage of the plan, the absolute deviation from the plan, the rate of growth and gain.

Numerous factors influence the change in sales volume (Fig. 1).

To analyze the implementation of the plan in terms of the volume of sales of products, a balance of marketable products is compiled in two estimates: at cost and at selling prices. The balance control has the form

RP \u003d GP zap.I + VP - GP zap.II,

where RP is the volume of products sold;

GP zap.I, GP zap.II - stocks of finished products at the beginning and end of the period, respectively;

VP - the volume of output for the period.

Product sales analysis is closely related to analysis of the fulfillment of contractual obligations for the supply of products. At the same time, the coefficient of fulfillment of contractual obligations (Kd) is determined:

Kd \u003d (VP 0 - VPn): VP 0,

where VP 0 - the planned volume of production for the conclusion of contracts;

VPn - underdelivery of products under contracts.

Fig.1. Model of the factor system of sales volume

Analysis of the fulfillment of contractual obligations is carried out by employees of the sales department of the enterprise. It must be organized in a section separate agreements, types of products, delivery times. At the same time, an assessment is made of the fulfillment of contractual obligations on an accrual basis from the beginning of the year.

Questions for self-control

1. What particular analytical tasks are solved when analyzing the volume of production and sales of products?
2. What methods of neutralizing price changes can be used to bring the cost indicators of production volume into a comparable form?
3. Describe the main ways to evaluate the implementation of the plan for the product range.
4. Give the main groups of indicators that characterize the quality of products.
5. What methods are used to analyze the structure of output and the impact of structural changes on the implementation of the production program?
6. For what purpose and in what sequence is the analysis of the rhythm of products carried out?
7. What is the procedure for analyzing the sale of products?
8. Describe the factorial system of product sales volume.
9. What techniques and methods are used in the analysis of output and sales of products?