Analysis and assessment of the rhythm of manufactured commercial products. Analysis of the rhythm of the enterprise's work The value of the rhythm coefficient
Information on the implementation of the plan for the month is presented in Table 1.2. It is necessary to determine the rhythmicity coefficient.
Table 1.2
Initial data for calculation
Solution. For calculation we use formula (1.1):
Kritm = (9800+8300+11950)/(11500+11800+11950) = 0,85.
The rhythmicity coefficient tends to unity. It is determined, as a rule, for a month, decade, day, etc. According to the specified formula, the numerator and denominator are expressed in units of production volume adopted when planning and accounting for production in a given department. However, due to the fact that the actual output, when exceeding the planned level, is assumed to be equal to the planned one, the rhythmicity coefficient is calculated based on data on the fulfillment of the daily planned target as a percentage. In this case, the calculation formula will be simplified and take the form (1.2):
Critm = , (1.2)
where Vfact is the actual implementation of the planned task within the plan, as a percentage;
D – number of days in the analyzed period.
The rhythmicity coefficient characterizes the degree of use of working time in the production process. The higher its value, the fewer interruptions in the movement of a batch of parts to the customer, the tighter the production cycle and the more rationally economic resources and, first of all, working time are spent.
Continuity of production is provided at enterprises with the help of advance operational preparation and delivery to the workplace in accordance with calendar plans and schedules of the necessary material resources, technical documentation and other means and objects of labor.
Operational planning must always adhere to continuity principle, ensuring the interrelation of the functioning of three associated phases of the enterprise management process:
1) calendar and operational planning of production movement with optimization of regulatory parameters;
2) recording the progress of production;
3) regulation (plan adjustments).
These phases of the production management process should be a closed loop.
Thus, to main tasks of the PPP relate:
a) ensuring the rhythmic operation of the enterprise;
b) ensuring continuity of the production process;
c) ensuring uniform loading of equipment.
As a result of the implementation of the above tasks, the operational planning system will contribute to the most effective implementation of the enterprise plan, increasing labor productivity, reducing production costs and, accordingly, increasing profits and product profitability.
Based on this, in the scope of work on operational planning includes:
Development of progressive calendar and planning standards for the movement of production;
Drawing up operational schedules for workshops, sections, teams and workplaces and communicating them to the immediate executors;
Operational accounting and control of production progress, prevention and identification of deviations from established schedules and ensuring stabilization of production progress.
For the rational organization of the production process, an annual calendar plan for the production of products is developed. When developing it, the total scope of the task for each type of product and the dynamics of the release of this product by month of the planned year are established. The calendar distribution of the annual program is determined by the timing of product deliveries in accordance with business contracts. The need for this plan is due to:
Timely technical, instrumental and material preparation of production;
Timely launch of orders and products into production, as well as regulation of backlogs;
Carrying out a certain specialization of workshops and production areas in the process of preparing them for the upcoming work;
Ensuring uniform loading of production capacity and organizing the rhythmic operation of the enterprise.
In mass and large-scale production, with a general increase in output, three main options for distributing the annual planned target for product production by month are most often used:
1) uniform release- when there is a stable need for these products;
2) uniformly increasing output- with a growing need for these products, expressed by a systematic increase in orders;
3) unevenly increasing (for example, along a parabola) release with a transition to a uniformly increasing one- under the same conditions, but for newly mastered products.
In small-scale and single-piece production, the distribution of output by month of the year comes down to the formation of an annual production program in calendar terms. Ensuring planned delivery dates for products and uniform loading of equipment and space for these types of production is achieved by reducing the range of simultaneously produced products.
Thus, operational production planning is carried out on the basis of the development of schedule standards and indicators, schedules, as well as through continuous (daily) monitoring of production progress in order to ensure the unconditional implementation of approved production programs. This is achieved by.
It is necessary to pay attention to the concept of “Organization of production”, to the definition of the goals and objectives of the organization of production, features, patterns and basic principles of organization of production.
Principles of production organization. The role of the principles of production organization increases sharply in the conditions of automated production, which can only exist on the basis of certain norms and proportions. This principle should be implemented especially clearly in the main production workshops.
Production proportionality factor
Proportionality factor ( K pr) Calculated using the formula:
Pmin - minimum throughput or a certain parameter of a workplace in a technical system (power, type of work, volume and quality of information)
Pmax – maximum throughput.
Thus, the principle of proportionality assumes a relatively stable throughput of all productive units that perform main, auxiliary and service processes. Violation of this principle leads to the emergence of “Bottlenecks” in production or to incomplete utilization of workplaces, workshops, equipment, and to a decrease in the efficiency of the enterprise.
In fact, the production proportionality coefficient shows the ratio of the lowest-performing element in the product processing process to the highest-performing one. And, as a result, it shows the level of production capacity reserves that are not currently being used.
It is important to remember that the given proportionality coefficient formula is correct when the process consists of a chain of sequential processing of a product without parallelization. In the case when in the processing process we have a section with parallel processing of a product (for example, two identical machines perform the same operation and the flow of products is distributed between them), then it is necessary to take into account the total capacity of the parallel processing section.
Direct production coefficient
Direct flow – ensuring the shortest path for products to pass through all stages of the production process. From the launch of materials to the release of finished products. Straightness coefficient ( To the right) is calculated using the formula:
L opt is the optimal length of the route for the object of labor, which eliminates unnecessary branches and a return to the previous place.
L fact – the actual length of the travel path for the subject of labor.
The idea of this coefficient is that during the processing process the product should be sent directly from one processing center to another. Any deviation from this principle, and even more so, movement “against the flow” leads to organizational and technological difficulties (and vice versa). Thus, the more the trajectory of the object of labor differs from the ideal, the worse our situation is.
Production continuity factor
A smooth production process means fewer interruptions during the production of specific products. This is achieved by changing the movement of objects of labor in production. The continuity coefficient (K bezn) is found by the formula:
T technologist – technological cycle time.
T full – full cycle time.
Thus, the principle of continuity provides for reducing to the possible minimum all interruptions in production processes.
Production rhythm coefficient
The rhythm of the production process means uniform output of products within a certain period of time. The shorter the period of time, the more difficult it is to organize uniform production. And if monthly rhythm is ensured at enterprises, then weekly and especially daily rhythm is not always the case. The rhythm of production is an important condition for the successful completion of tasks in terms of quantitative and qualitative indicators. The main prerequisites for rhythm are proper in-plant planning, which provides for the creation and regulation of work in progress, timely logistics, uniformity and high quality of work of the enterprise's service departments (repair, warehouse, energy). It is recommended to find the rhythmicity coefficient using the formula:
V f. – the actual amount of work performed for the period that is analyzed within the plan.
V pl. – planned volume of work.
The ideology behind calculating this coefficient is as follows. The work of production (workshop, site) is rhythmic only when it is carried out in accordance with the planned production schedule. That is, the planned task is the standard of rhythmic work. Working in excess of the task and, of course, not fulfilling the established task is considered irregular.
Based on the above, the rhythmicity coefficient is calculated as follows. To the numerator of a fraction substituted actual volume production for each day (hour, shift, day, month, quarter), but not exceeding planned index. If the output for the day (hour, shift, day, month, quarter) exceeded the planned value, then the planned value is substituted. Then the sum of these values is found. In the denominator This fraction indicates the sum of planned output values for the same time periods.
When studying the activities of an enterprise, analysis of the rhythm of production is important. Rhythm - uniform production of products in accordance with the schedule in the volume and assortment provided for by the plan.
To assess the degree of plan implementation in terms of rhythm, direct and indirect indicators are used.
Direct indicators - rhythm coefficient, coefficient of variation, arrhythmia indicator, the share of production for each decade (day) to monthly output, the share of products produced for each month to quarterly output, the share of products produced for each quarter to the annual production volume, the ratio the share of products released in the first ten days of the reporting month to the third ten days of the previous month.
Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of the business entity, losses from defects, payment of fines for underdelivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.
The production rhythm coefficient is determined by dividing the production output included in the implementation of the rhythm plan () by the planned production output. In this case, the actual production output is counted towards the fulfillment of the rhythm plan, but not more than planned. This coefficient evaluates the exact adherence to the production schedule.
The fulfillment of the plan for the rhythm of production includes the actual volume of production for the planned period, recalculated to the planned structure, but not higher than the actual volume of production for this planned period.
The coefficient of variation is defined as the ratio of the standard deviation from planned targets for a day (ten-day, month, quarter) to the average daily (ten-day average, monthly average, quarterly average) planned production output:
To assess the rhythm of production at an enterprise, the arrhythmia indicator is calculated as the sum of positive and negative deviations in product output from the plan for each day (week, decade). The less rhythmically the enterprise operates, the higher the arrhythmia indicator.
Internal causes of arrhythmia are the difficult financial condition of the enterprise, the low level of organization of technology and logistics of production, as well as planning and control.
External reasons - untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
a) The difference between the planned and offset production output;
b) The difference between the actual and possible production output, calculated on the basis of the largest average daily (average ten-day) production volume;
c) The difference between the largest and smallest average daily (average ten-day) production output, multiplied by the actual number of working days (decades) in the analyzed period;
d) The difference between the actual volume and the possible one, calculated on the condition that the largest actual output is the planned share in the total output.
Analysis of the implementation of the product quality plan.
An important indicator of enterprise activity is product quality. Product quality is a set of product properties that satisfy certain customer needs in accordance with their purpose.
The following product quality indicators are distinguished:
1. Single (individual) indicators of product quality - characterize one of its properties (usefulness, reliability, manufacturability, aesthetics).
2. Complex indicators – characterize several properties of a product.
3. General indicators - reflect the totality of product properties, regardless of its type and purpose. These include:
the share of new products in its total output;
share of certified and non-certified products;
share of products of the highest quality category;
share of products that meet international standards;
the share of exported products, including to highly developed industrial countries.
4. Indirect indicators are fines for low-quality products, the volume and share of rejected products, the share of advertised products, losses from defects, etc.
Tasks of product quality analysis:
1. Assessment of the technical level of products;
2. Identification of deviations in the technical level of products for individual products compared to the basic and theoretically possible level;
3. Analysis of the structure of manufactured products according to parameters characterizing the quality of execution and delivery;
4. Identification of factors limiting the growth of the technical level of products and identification of reserves for improving product quality, reducing defects and losses.
Product quality indicators are analyzed by comparing actual data with previous periods, with the plan, with data from other enterprises.
For a general assessment of the implementation of the product quality plan, different methods are used. The essence of the scoring method is to determine the weighted average score of product quality, and by comparing its actual and planned levels, the percentage of quality plan fulfillment is found.
Analysis of deviations from standards for manufacturing quality is carried out based on data on internal factory defects and external complaints about products. It is necessary to study the dynamics of defects in absolute amount and share in the total output of TP, to determine losses from defects.
If an enterprise produces products by grade and there have been changes in the varietal composition, then this analysis first calculates the change in the weighted average price and the weighted average cost, and then calculates the effect of the grade composition on the production of TP, revenue and profit from its sale.
An indirect indicator of product quality is defects.
It is divided into correctable and incorrigible, internal (identified at the enterprise) and external (identified at the consumer).
The release of defects leads to an increase in production costs and a decrease in the volume of marketable products, reducing profits and profitability.
In the process of analysis, the dynamics of defects are studied by absolute amount and by share in the total volume of manufactured products, and losses from defects and product losses are determined.
23.Analysis of fulfillment of contractual obligations and sales of products.
In the process of analysis, it is necessary to study changes not only in the volume of TP production, but also in the volume of its sales, since the financial results of the enterprise depend on the volume of sales.
Calculation of the influence of factors on the volume of product sales is carried out by comparing the actual levels of factor indicators with the planned ones and calculating the absolute and relative increases in each of them. To study the influence of these factors, the RP balance is analyzed.
Due to the fact that enterprises can determine sales revenue by shipment of products or by payment for shipped products, two options for the methodology for analyzing sales volume are possible.
1. If revenue is determined by the shipment of products, then the RP balance will look like: GPN+TP = RP+GPK RP = GPN+TP-GPK (OP = RP)
2. If revenue is determined after payment for shipped products, then the commodity balance can be written as follows:
GPN+TP+OTN = RP+OTK+GPK RP = GPN+TP+OTN-OTK-GPC, where:
GPN, GPC – balances of finished products in the warehouse, respectively, at the beginning and end of the period;
RP – production output;
OP – shipment of products;
OTN, QC – goods shipped at the beginning and end of the period, respectively.
RP = OP+OTN-OTK
The RP balance is compiled at selling prices (planned or actual) without taxes and deductions from revenue or at cost (planned or actual).
To compare indicators, appropriate conversion factors are used.
The analysis of product sales is closely related to the analysis of the fulfillment of contractual obligations for the supply of products.
Work plan:
1. Theoretical part. Rhythm of production
2. Calculation part
List of used literature
1. Theoretical part. Rhythm of production
Option 13
In a market economy, the role of uniform production and sale of finished products, taking into account the needs of the consumer, increases. The problem of rhythm is especially relevant for mass and large-scale production. Uniform production output is ensured by the rhythmic operation of the enterprise.
The rhythm of production is a clear, uniform output of products in accordance with daily, monthly, and quarterly production schedules. Ensures more complete use of labor and production resources.
Rhythmic work – production of products in equal parts for any equal periods of working time.
Rhythmic work creates conditions for full use of production resources and maximum use of enterprise reserves. It testifies to the well-coordinated organization of all departments of the enterprise and a high production culture.
The rhythmic operation of the enterprise ensures uniform production. However, cases may arise when procurement and processing shops work irregularly, and production (assembly) shops produce products within the time limits precisely established by the production schedule. This is possible when the enterprise creates a stock of semi-finished products with a significant degree of readiness, which is gradually used by the assembly (producing) shop.
Rhythmic work is the main condition for the timely release and sale of products. Irregularity worsens all economic indicators of the enterprise. All this leads to a deterioration in the financial position of the enterprise, an increase in production costs, and a decrease in profits.
The rhythm of production should be considered from the point of view of ensuring the most favorable conditions for fulfilling the planned sales volume and the final financial result - profit.
The rhythmic work of production units, workshops and production flows, in addition, allows us to completely eliminate overtime work and storming. As a result, production efficiency and product quality are significantly increased.
To visually characterize the rhythm of work of individual departments and flows, it is advisable to fill out and hang in a visible place for review a graph in which deviations of the curve of the actual completion of daily tasks from the lines of planned tasks illustrate the rhythm of production. The red line on the graph can show the task, and the blue line (or another color) can show its completion. Such a schedule reflecting the rhythm of the team’s work over the past day, as practice shows, can significantly increase the responsibility of employees at individual levels of the enterprise for fulfilling production tasks at their workplace or site.
At enterprises where an hourly production schedule has been introduced, control over its implementation is carried out continuously. For each hour, the results of the work of the team, shift, and individual workers are noted. This is done using various special devices: automated scoreboards, scoreboards, shields, etc.
The results of the rhythm analysis are presented to management only in the form of negative deviations. This allows you to dramatically reduce the flow of information, especially in cases where there are no such deviations.
Rhythm indicators. Method of their calculation
Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm. Direct indicators are rhythmicity coefficient, variation coefficient, arrhythmia coefficient. Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of a business entity, losses from defects, payment of fines for under-delivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.
Rhythm assessment is carried out as follows:
Based on the data of the reporting period, a schedule of actual production is drawn up. For each working day of this period, the actual volume of products produced is calculated as a percentage of the total volume.
The average daily planned production output is calculated as a percentage of the total volume:
where n slave is the number of working days in the period under study.
For each working day, the actual volume of products produced as a percentage of the total volume is compared with the planned one.
If the actual volume is less than the planned volume, then the actual volume is taken into account for the fulfillment of the rhythm plan for that day. Otherwise - planned.
The sum of production volumes taken into account against the rhythm plan is determined. It characterizes the percentage of completion of this plan.
One of the most common indicators is the rhythmicity coefficient. Its value is determined by summing the actual shares of output for each period, but not more than the planned output level.
The rate of rhythm (k p) shows how much of the planned release was released without breaking schedule. It is calculated using the “least number” method.
,
where VP i f within the area. – product output for the i-th period, provided that it does not exceed the planned target;
VP i pl. - planned production.
Thus, the rhythmicity coefficient will never be higher than one, since when the planned target is exceeded, the actual output is assumed to be equal to the planned one.
Often, for a simplified description of the rhythm of production, an indicator of the actual share of product output in the corresponding periods of time (by decades, weeks, months) is used and its comparison with that calculated according to the plan.
The rhythmicity coefficient can be calculated for any period of time (month, decade, week) by dividing the actual production output within the plan for the analyzed period in physical terms by the planned production output.
The advantage of this method is that it is based on a planned production schedule.
The prerequisites for the rhythmic work of all interconnected divisions of the enterprise are created by operational and production planning, an important feature of which is the organic linking of the main directions of the level of rhythm: planning, technical preparation of production and logistics.
Timely development of a unified and daily schedule for the release of finished products allows supply service workers to provide workshops with all material and components, taking into account the advance established by the workshops relative to each other.
The rhythm of production is ensured by the implementation of many management functions, increasing the organization of production and labor.
It largely depends on the activities of managers and management of people in the workshop, and significantly affects its economic results.
The uniform output of products by this main workshop ensures the stability of the work of the departments following it in the technical chain and the enterprise as a whole in fulfilling its contractual obligations.
The rhythm of production of a workshop is characterized by the coefficient of rhythm of finished product output k p, which is determined by the formula:
where y is the actual number of manufactured products taken into account;
P – plan for the production of products by time periods.
In continuous production conditions, rhythm can be measured by the average linear deviation from the calculated pace of the production line:
where σ is the average linear deviation;
t – actual speed of the production line;
n – number of observations.
The coefficient of variation (k in) is defined as the ratio of the standard deviation from the planned target for a day (ten-day, month, quarter) to the average daily (average ten-day, average monthly, average quarterly) planned production output:
,
where x 2 is the square deviation from the average ten-day target;
n – number of summarized planned tasks;
x – average ten-day task according to the schedule.
To assess the rhythm of production at an enterprise, an arrhythmia indicator is also calculated - as the sum of positive and negative deviations in production from the plan for each day (week, decade). The less rhythmically the enterprise operates, the higher the arrhythmia indicator.
The arrhythmia coefficient (k arrhythmia) is a relative indicator, the value of which is defined as the sum of positive and negative deviations in production from the plan for each shift.
When analyzing rhythm, it is also necessary to determine the cost of unreleased products within the timeframe established by the schedule as a result of the irregular operation of the enterprise.
The cost of unproduced products (-∑VP) is determined by multiplying the planned output volume by the arrhythmia coefficient:
Reserve for increasing production output by eliminating arrhythmia.
To assess the rhythm of production at an enterprise, an arrhythmia indicator is also calculated as the sum of positive and negative deviations in product output from the plan for each day (week, decade). The less rhythmically the enterprise operates, the higher the arrhythmia indicator. The closer the production rhythm coefficient is to one, the more uniform the task is.
Consequences of arrhythmia:
an increase in the amount of scrap and waste of raw materials and supplies;
deterioration in product quality;
increase in cost;
violation of shipment and sales schedules;
payment of fines.
Internal causes of arrhythmia are the difficult financial condition of the enterprise, low level of organization, technology and logistics of production, as well as planning and control, external reasons are untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
In the process of analysis, it is necessary to calculate the lost opportunities of the enterprise to produce products due to irregular work. This is the difference between actual and possible production output, calculated based on the largest average daily (average ten-day) production volume.
Research is carried out both for the enterprise as a whole and for individual types of products. The conclusions indicate the level of plan implementation for the enterprise, products, and those responsible for non-fulfillment. At the end of the analysis, specific measures are developed to eliminate the causes of irregular work.
2. Calculation part
The concept and meaning of the rhythmic work of an enterprise. Direct and indirect indicators of production rhythm. The procedure for calculating the coefficients of rhythmicity, arrhythmicity, and variation. Determination of lost reserves for increasing production output due to irregular work. Causes of arrhythmia in production.
When studying the activities of an enterprise, it is important to analyze the rhythm of production and sales of products. Rhythm - uniform production of products in accordance with the schedule in the volume and assortment provided for by the plan.
Rhythmic work is the main condition for the timely release and sale of products. Irregularity worsens all economic indicators: product quality decreases; the volume of work in progress and excess balances of finished products in warehouses increase and, as a result, capital turnover slows down; deliveries under contracts are not fulfilled and the company pays fines for late shipment of products; revenue is not received on time; The wage fund is overspent due to the fact that at the beginning of the month workers are paid for downtime, and at the end for overtime work. All this leads to an increase in production costs, a decrease in the amount of profit, and a deterioration in the financial condition of the enterprise.
Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm. Direct indicators - coefficient of rhythm, coefficient of variation, coefficient of arrhythmia, the share of production for each decade (day) to the monthly output, the share of products produced for each month to the quarterly output, the share of products produced for each quarter to the annual production volume, the share of products, issued in the first ten days of the reporting month, by the third ten days of the previous month.
Indirect indicators rhythm - the presence of additional payments for overtime work, payment for downtime due to the fault of a business entity, losses from defects, payment of fines for under-delivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.
One of the most common indicators is rhythmicity coefficient. Its value is determined by summing the actual shares of output for each period, but not more than their planned level:
Critm = 30 + 33,33 + 33,34 = 96,67 %.
The coefficient of variation(Kv) is defined as the ratio of the standard deviation from the planned target for a day (decade, month, quarter) to the average daily (average ten-day, average monthly, average quarterly) planned production output:
Where x 2 - square deviation from the average ten-day target; P - number of summarized planned tasks; X - average ten-day task according to schedule.
In our example, the coefficient of variation is 0.094. This means that production output over decades deviates from the schedule by an average of 9.4%.
To assess the rhythm of production at the enterprise, it is also calculated arrhythmia indicator as the sum of positive and negative deviations in production output from the plan for each day (week, decade). The less rhythmically the enterprise operates, the higher the arrhythmia indicator. In our example (Table 18.13) it is equal to
If the reasons for underfulfillment (overfulfillment) of the production plan by decade (day) are known, their impact on the arrhythmia indicator can be calculated. To do this, the relative change in the volume of production for this reason must be attributed to the general indicator of arrhythmia and multiplied by 100. For example, in the first ten days the production plan was underfulfilled by 960 million rubles, or 3%, due to untimely delivery of raw materials and by 800 million rubles ., or 2.5%, due to equipment malfunction. Hence, the share of the first factor in the change in the overall arrhythmia indicator is 11.5% (0.03 / 0.26 x 100), and the second - 9.6% (0.025 / 0.26 x 100).
Internal causes of arrhythmia - difficult financial condition of the enterprise, low level of organization, technology and logistics of production, as well as planning and control, external - untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
In the process of analysis it is necessary to calculate the lost opportunities of the enterprise to produce products due to irregular work. This is the difference between the actual and possible output, calculated on the basis of the largest average daily (average ten-day) production volume (100,800 - 36,288 x 3 = 8064 million rubles).
The rhythm of shipment and sales of products is analyzed in a similar way.
At the end of the analysis, specific measures are developed to eliminate the causes of irregular work.
Product defect analysis
The quality of the enterprise’s production process is characterized by the presence or absence of defects and its level. Marriage is divided into reparable and incorrigible (final). A correctable marriage has a defect that can and should be eliminated. An irreparable marriage has a defect that cannot be eliminated or is impractical, because the cost of correction exceeds the cost of a new part.
The production of rejected products leads to a decrease in the amount of products produced and sold, to an increase in production costs, to a decrease in profits and profitability.
Let's consider how much the presence of defects in production reduced production output. To do this, we will use the following initial data:
· Cost of finally rejected products: 76 thousand rubles.
· Expenses for correcting a correctable defect: 15 thousand rubles.
· Production cost of marketable products: 19,793 thousand rubles.
· General business expenses: 2247 thousand rubles.
· Losses from marriage: 52 thousand rubles.
· Raw materials, supplies, and purchased semi-finished products spent on the manufacture of products: 8082 thousand rubles.
Using these data, we first determine the levels of defects. Final level(incorrigible) marriage is defined as the ratio of the cost of finally rejected products to the workshop cost of marketable products. In its turn shop cost commodity output is equal to its production cost minus general business expenses, as well as losses from defects: thousand rubles. Therefore, the level of final (irreparable) marriage is:
Level of correctable defects is defined as the ratio of the costs of correcting a correctable defect to the workshop cost of processing. The latter is equal to the workshop cost of marketable products minus the costs of raw materials, materials and purchased semi-finished products: thousand rubles. Based on this, the level of correctable defects will be:
It should be noted that the described procedure for calculating defect levels is due to the fact that the components used are the most comparable.
It is necessary to determine by what amount the presence of defects in production reduced the volume of manufactured products. For this purpose, we multiply the actual marketable products at wholesale prices by the sum of the defect levels and divide by 100:
Consequently, if the causes of defects are completely eliminated, the enterprise can achieve an increase in the volume of commercial products produced in the amount of 135.3 thousand rubles, or by 5.8%.
The main reasons for defects in production can be: insufficient level of qualifications of workers, malfunction of machines and equipment, use of imperfect production devices and tools, measuring equipment, various deviations from the technological process, use in production of materials and semi-finished products that have hidden defects, violation of storage conditions, loading and transportation of materials and finished products , and etc.
An important reason for the decline in product quality and the presence of defects is the receipt of low-quality raw materials from suppliers. The use of low-grade raw materials reduces the yield of the first grades of products. Deterioration in the quality of processing of raw materials also increases the percentage of second and third grades of products and leads to losses from defects.
Product quality- this is one of the main factors contributing to an increase in product sales and profits. Product quality is the main indicator of the competitiveness of products and enterprises.
The quality of products and their technical level are assessed by comparing the technical and economic indicators of products with the best domestic and foreign samples, as well as with products of competing organizations. In this case, the assessment is carried out according to the main technical and economic indicators that characterize the most important properties of products.
