Production plan and sales plan. Production planning is the way to a successful business. How to reflect the production process in PP

The business plan of an enterprise is a comprehensive document covering all areas of activity of a business being created. The production plan is one of the main components of the final document. In this section, production costs are calculated, the maximum capacity of the enterprise is determined, and savings reserves are identified.

The concept and essence of the production plan

The production plan is necessary to determine the prospective indicators of the created or developing business. The purpose of this section of the business plan is to describe the ways of organizing the production process, identifying possible problems and methods for solving them.

The production plan is the most complex part of the system of operational and long-term plans, since it covers almost all factors of the enterprise's functioning. If planning was done without taking into account all possible negative conditions and force majeure, then all other components of a comprehensive business plan become meaningless.

Before starting to draw up a production plan, the management of the enterprise must have an accurate idea of ​​\u200b\u200bthe available material and human resources, sources of production costs, the maximum possible scale of the business and other factors.

Often novice entrepreneurs do not pay due attention to this part of the business plan, believing that the most important thing is its financial part and marketing activities to promote goods or services. But future income and costs cannot be determined without a competent and reasonable production program.

What is included in the production plan

The production plan substantiates and calculates a large number of business processes related to all areas of the planned business. The main components of this part of the overall plan are:

• nomenclature of products, costs and expenses for the release of each unit;
• costs for quality control and compliance with technical conditions and GOSTs;
• the required volume of raw materials in warehouses and in production;
• the cost of a unit of production and the cost of its manufacture;
• logistics costs;
• cost of goods and services;
• optimal number of staff;
• the cost of acquiring new and upgrading existing equipment;
• production capacity;
• depreciation costs for equipment and buildings;
• expenses for training and advanced training of personnel;
• rent payments;
• determination of the list of works that can be subcontracted and outsourced;
• taxes;
• profit under various development scenarios.

In addition to these indicators, the production plan must include requirements for the technologies used, which take into account:

• characteristics of production areas, their size and zoning;
• possible suppliers of equipment, comparative analysis of prices and technical features of machines and machines with similar performance;
• production technologies, the cost of patents, the possibility of using their own developments.

This list of indicators is rather arbitrary, since the production plan depends on the characteristics of each particular business. The main thing when drawing up this section of the general business plan is to take into account all possible factors that affect the final result of the enterprise.

When forming a production plan, it is also important to clearly know. This will help to more clearly define all the necessary indicators.

Production Plan Tasks

The production plan is closely related to other sections of the business plan, and when drawing up it, a formal approach should not be allowed, because it is the basis for calculating the required investment. The production plan is aimed at achieving the following goals:

• development of the client base, attraction of new categories of consumers of goods or services;
• minimization of costs and full use of the resource base;
• technological development and increasing competitiveness in its market segment;
• introduction of new quality standards;
• improving logistics and reducing transportation and storage costs;
• work with the best suppliers in terms of price-quality;
• optimization of credit lines and reduction of costs for funds attracted from outside;
• creation of optimal production reserves for long-term development;
• development of long-term strategies taking into account various scenarios of the impact of external factors.

How to start developing a production plan

Any business plan has two purposes: it is used as an internal document of the company to determine current and prospective costs and income, or to provide potential investors to raise funds to create or develop a business. For investors, it is important whether the business is operating or whether it is a start-up. When creating a new enterprise, it is important to demonstrate to future partners the return on investment with visual calculations, so all figures in the production plan must be real and justified.

When drawing up a production plan, a beginner is repelled by the following main points:

1. First, sales activities for goods or services are planned: for this, conventional scheduling or more complex tools, such as a Gantt chart, are used.
2. It is necessary to describe in detail all business processes, from the purchase of equipment and materials to work with potential customers. At this stage, the prospects for improving technologies and the possible costs of modernization should be assessed.
3. Market assessment of competitors: what technologies they use, the duration of the production cycle, marketing policy mechanisms.
4. It is very important to consider all the offers of potential suppliers, it is necessary to monitor prices, study reviews on the quality of raw materials and materials, and calculate logistics costs.
5. Determine the need for production and storage facilities. They must not only comply with technological processes in terms of area, but also meet sanitary requirements.
6. Correctly calculate the cost of production and possible costs, this will help determine the profitability of the business.

If an entrepreneur decides to draw up a production plan on his own, he should study the business plans of successful startups. They are easy to find in the public domain on the Internet. Although the actual figures in these documents may be hidden, they will still be informative in terms of items of income and expenses that need to be taken into account.

A plan for the production of a new or developing turnkey business can be ordered from the specialists of our company.

Personnel plan

Despite the fact that such a plan is often allocated in a separate section of the business plan, the calculation of the need for various categories of personnel is mandatory when drawing up the production program. Proper selection and placement of qualified personnel, determining the need for human resources will help increase the efficiency of the projected business.

At the personnel planning stage, the optimal organizational structure, the number of managerial and production units, the necessary qualifications and professional skills of employees, the costs of advanced training or attracting specialists from other regions or countries should be determined.

If you decide to start growing cucumbers, then you cannot do without a production plan. In , you can familiarize yourself with it.

Cost planning

A successful and profitable business is characterized by a low level of production costs, so the main point of the production plan should be to forecast costs and evaluate ways to reduce them. The efficiency of an enterprise is defined as the difference between costs and revenues, so the amount of profit remaining at the disposal of the company directly depends on how the cost management process is organized.

The main production costs include the following types of costs:

• remuneration of production, management and support personnel;
• the cost of depreciation of fixed production assets;
• expenses for materials, components and new equipment;
• contributions to off-budget funds;
• payment for electricity, water and other utility costs.

The costs of the enterprise depend on many factors, which are divided into internal and external. The dependence on these factors is determined on the basis of a SWOT analysis, which is also a mandatory section of the business plan.

Internal factors affecting the value of production costs are:

• correctly and competently developed production program;
• fixed in the accounting policy of the enterprise method of calculating depreciation;
• the system of wages applied at the enterprise;
• gross turnover.

External conditions, which include inflation, the dollar exchange rate, the political situation and others, cannot be adjusted by the enterprise. Their negative impact on the final result is taken into account when developing the production program.

To obtain a reliable picture of costs and determine methods for reducing them, it is necessary at the planning stage to calculate each cost item with maximum detail. The accuracy of the analysis also depends on the planning horizon - the shorter the calculation period, the more accurate the indicators. Ways to reduce costs depend on the scope of the enterprise and the characteristics of the market.

A competent production plan will help the business to develop successfully, so its development should be entrusted to professionals.

The economists of our company will draw up a business plan and calculate forecast indicators as soon as possible.

In which the main production indicators and sales volumes of products, variable and fixed costs, a 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 are considered.

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

General technical and organizational requirements for production.

It considers the general design requirements for the organization of the production site, the list of production main and auxiliary equipment necessary for the acquisition, requirements for the technologies used.

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

2. A list of the main and auxiliary technological equipment required for purchase, indicating its name, series and brand, quantity, price per unit of equipment, supplier and his contact details, total costs for the acquisition 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 requirements for raw materials and component materials, a plan for the production and sale of products, a calculation of fixed and variable production costs 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. those volumes that are directly required for the production of a certain quantity 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 techniques 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 calculation of costs for certain types of 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 the production and sale 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 of August 05, 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. payroll

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

When using software tools for 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 employed 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 by the author of the business plan of the technological scheme of 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 of investment projects / Educational and methodological manual, under the general editorship of Saveliev Y.V., Zhirnel E.V., Petrozavodsk, 2007.

A prerequisite for the success of economic activity is its implementation in accordance with the developed plan. It allows you to predict the situation and seamlessly navigate the implementation of an entrepreneurial strategy, and, if necessary, correct it. What is the production plan of the enterprise, what is it formed from and how to draw it up?

What is a production plan

general information

A document that displays information about the organization of the subject's activities and its control at all stages of the company's functioning is called a production plan.

It lays down the basic working positions of the organization, which must be guided by in order to achieve the goal. The elements of planning displayed in the documentation make it possible to ensure effective control over the work of all structural divisions of the company, determine the amount of expenses incurred and compare them with planned and actual profitability indicators.

Depending on the scale of the company's functioning, its activity plan can be drawn up for the entire enterprise as a whole or broken down into its structural divisions. The document is developed at each enterprise by independently responsible specialists under the control of management. Due to the specifics of the work of each business entity, it is impossible to find a ready-made plan template in any sources. However, in practice there are generally accepted algorithms for compiling documentation, the use of which greatly simplifies the procedure.

The validity period of the plan developed and approved by the management is not regulated by a specific date, since it requires constant adjustment with the slightest change in the functioning of the company. It can be classified as a permanent regulation of the enterprise, which is relevant at the time of consideration, for which the responsible persons are responsible. In it, a business representative should cover the entire range of activities necessary to ensure activities, including the organization of the production process, the implementation of labor results, as well as the necessary human resources, machinery and equipment.

A competently executed document will allow you to effectively predict activities and evaluate its prospects. It should cover all aspects of the functioning of the company in terms of volumetric and qualitative assessment. The entrepreneur and the person interested in his activities must find in the documentation the answers to all possible questions related to the work of the subject.

Compilation purposes

The production plan in the business plan, an example of which can be found in the resources of the worldwide network, is drawn up with the aim of effectively organizing the work of workers, as well as the rational use of resources, the operation of equipment, which will ensure maximum productivity. The purpose of its compilation is to plan:

• arrived;
• ratio of expenses and incomes;
• the number of units of products or services rendered for profit in a certain amount;
• financial indicators;
• raw material costs.

From the contents of the document it becomes clear how the quality control of products is carried out, what requirements are imposed on it, and where they are regulated. When compiling a document, a business representative lays down in it the procedure for optimizing the process, controlling its capacity and using labor resources, as well as evaluating the effectiveness of the sales service.

Types of production plans

Contents of the "Production plan" section

Depending on the timing of planning, there are three types of production plans that differ in coverage of time parameters. They are short term, medium term and long term. The need for their compilation is determined by the scale of the activity of the business entity.

Short term

Short-term production plans are drawn up for a maximum of two years. They can be broken down into monthly, quarterly or semi-annual periods.

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medium-term

The medium-term production plan is a document that takes into account the activities of organizing and controlling the functioning of the company for 2-5 years. Its purpose is to determine the optimal parameters of production activities. The document should disclose the issues of determining the number of employees required to ensure the production of the planned capacity. It identifies the organizational structure, the volume of capital investments and annual income received, and also reveals the need for loans or investments.

Long term

Long-term plans are drawn up for a period exceeding a ten-year period. Their goal is to form an economic strategy that allows you to determine your place in the market for the provision of similar services, as well as to reach a competitive level. Long-term plans are always specified at the expense of the medium-term plan, and the medium-term plan is refined by data from the short-term plan. All three types of document must be coordinated with each other. They should not contain contradictions.

Document structure

The business plan of the enterprise should be drawn up in such a way that the investor who decides to get acquainted with it can obtain information about the production and the nuances of its technological processes.

The document should disclose information about the equipment used and the number of personnel serving it. The content of the documentation should clearly display the parameters and characteristics of a business entity, under which its manager will be able to produce high-quality products in the planned volume. It should also confirm the expectations of the partner that the contractor will be able, if necessary, to quickly adjust the production process and cope with the task within the time specified in the contract.

Section structure

It is important to display in the document whether the enterprise is operating, or whether it is at the stage of an implementation project. It also needs to include a marketing plan for finished products, taking into account the timing and planned costs for this stage of activity.

Manufacturing process

In the section reflecting the subject of the production process, it is necessary to disclose all the stages of the technology, taking into account its nuances. It should reflect the list of raw materials and consumables, with information about their suppliers and methods of delivery. You also need to specify the scheme for implementing the results of activities and ways to promote the project.
When conducting trading activities with the opening of a store, an entrepreneur needs to reflect in the plan the procedure for delivering goods, placing them in a warehouse and a showcase, as well as ways to sell them.

Raw material

In the section that reveals the issues of raw material supply, it is necessary to list the types of raw materials and materials used, the requirements put forward for them by regulations and technology regulations, as well as methods for quality control. When planning their storage and transportation, the order of such operations should be specified. It is necessary to list the suppliers with whom cooperation is planned, as well as provide for their alternative options, which may become relevant in case of violation of the timeliness of deliveries.

Property objects

The plan must indicate the basis for the right to dispose of the building, equipment and land necessary to ensure the work process. Objects may be in the personal ownership of an entrepreneur or legal entity, or be leased. For clarity, it is necessary to display the registration information of the document giving the right to use or operate the object for profit.

The document must include a plan for the location of premises with different purposes. On the diagram, it is necessary to separately highlight the places of storage of raw and finished products and the placement of equipment.

If at the time of drawing up the plan, the entrepreneur has not decided on the operational facilities, then the document must indicate the requirements for the entrepreneur to their parameters.

It should also contain information on the terms in which the issue of renting or purchasing, as well as installation of equipment, must be resolved. A separate subsection should reflect the actual or planned amount of money to invest in a purchase or lease. All financial information related to property objects must be included in the investment section of the business plan.

Tasks and components of the production plan

"Competitive struggle is won in the market, but lost at home." Therefore, investors are always interested in the production aspects of the business.

The production plan is based on marketing forecasts of sales volumes and product range.

The production plan contains standards, regulations regarding the organization of production, material costs, inventories, etc.

The main objective of the production plan is to prove that the firm:

– can actually organize production;

– is able to produce the required volume of products of the appropriate quality;

- has the ability to acquire the necessary resources.

The production plan should answer the following questions:

1) what production operations will be performed by the company in the process of manufacturing products;

2) what material and technical resources are needed for the manufacture of products;

3) what external factors can influence the production process.

The production plan begins with a brief description of the production process and a description of the main production operations in their sequence.

When describing the technological process, it is necessary to indicate:

1) what machines and tools are needed for production;

2) what raw materials and materials will be used;

3) workers, what professions and qualifications need to be hired;

4) what specific premises are needed;

5) what works will be carried out by the company independently, and what - by third parties.

The development of a production plan begins with the preparation of the main production operations and technological processes. Here you need to show:

1) where will the raw materials, materials, components come from;

2) in what sequence, and in what workshops their processing will be carried out;

3) where the products will be delivered.

If the manufacture of products will be carried out by subcontractors, then it is necessary to indicate which work will be carried out by the company independently, and which - by subcontractors. It is necessary to characterize the subcontractors (deposit, the reasons for their choice, the costs associated with their involvement). If available, copies of concluded agreements, contracts, signed protocols of intent are provided.

In the subsection "Machinery and equipment" the following is given:

A complete list of machines and equipment;

Calculation of costs associated with their acquisition or lease;

Information on depreciation charges for each type of equipment and service life.

In the subsection "Raw materials, materials and components":

- it is necessary to provide a list of all types of raw materials, materials and components that will be used in the production process;

- it is necessary to indicate specific suppliers, specific prices, provide explanations on financial and other terms of delivery, indicate the location of suppliers;

- show the required volumes of stocks, indicate the special conditions for their storage.

The subsection "Industrial and non-industrial premises" provides information on all the premises necessary for the company. It is necessary to describe the premises, location, resources, availability of sites for loading and unloading operations, provision of transport communications.

At the end of the production plan, the influence of external factors on the production activities of the company should be characterized. The main external factors include:

Possibility of acquiring production resources;

Probability of manifestation of new technologies for the production of these products;

Legal restrictions - sanitary regulations, waste disposal and safety requirements.

Efficient production cannot be created without quality planning. Forming a plan is not an easy task, and its task is to comprehensively cover the measures for organizing the production process, so that there are enough materials, equipment, and workers.

Understanding the production plan

Within a business, the production plan can be safely considered an administrative process. With its help, questions about the number of personnel, resources required for the release of goods are resolved. It covers the following areas of activity:

• Inventory requirements, raw materials.
• Suppliers.
• Production process.
• Power.
• Quality control.
• Premises.
• Staff.

When planning work, each unit should be focused on achieving the tasks assigned to it. To this end, the plan also includes:

• Marketing.
• Design.
• Supply.
• Finance.
• Accounting.
• Lawmaking.

The procedure for including certain items in the plan by the enterprise is determined independently, and its structure depends on the categories of goods produced, the period for which the plan is drawn up, facilities and capacities. By the way, if necessary, a daily work plan of the enterprise or its divisions can also be drawn up.

Classification and directions of production plans

They are usually classified according to:

• coverage.
• Temporal boundaries.
• character and direction.
• Method of application.

As a result, the composition of the production plan should include three main documents:

1. General (main) - a plan for areas of activity, which describes the general concept and strategic goal, and not small details. There should also be categories of goods, but not specific types (example: in the plan of a company that produces facade paints, the total output is indicated, without distribution by color and density).
2. The main schedule of work - indicating the number of units for each of the manufactured types of products intended for release in a specific time.
3. Plan with the needs of the enterprise in material resources.

If in the future the company plans to expand production capacity, the necessary facilities and buildings should be reflected in the production plan so that an uninterrupted workflow is ensured, and with it the indicators:

• payroll fund.
• The need for qualified specialists.
• Electricity tariffs.
• Location of suppliers and consumers.

It is necessary to develop a production plan as responsibly as possible, because miscalculations in it can not only make it irrelevant, but even damage the production process.

The most common mistakes:

1. Excess inventory. As a rule, enterprises purchase raw materials in advance. We reviewed the plans - and some of the materials turned out to be unclaimed, finances - immobilized, and the costs of maintaining warehouse space - unreasonably growing.
2. Misuse of reserves. For various reasons, raw materials and materials are sent from the warehouse to purposes that are not planned in advance, to the production of "left" goods. Due to late follow-up deliveries, the fulfillment of earlier orders and obligations to consumers are in jeopardy.
3. Growing work in progress. It happens that the release of a certain type of product is suspended due to an unscheduled order. This problem can be avoided if some orders are refused, and the production plan is drawn up taking into account the criteria for the labor intensity of the production of specific types of products and the maximum possible profit.

If you're having trouble making a production plan, check out the World Wide Web. There will always be more than one sample of filling out this most important document for any enterprise.