The main thing is to identify the deviation of the actual data on the production of products from planned indicators, the identification of organizational factors that have influenced the course of the enterprise, the identification of production reserves, and the use of them to further improve the work.
Analyzing production indicators, use the forms of accounting and statistical reporting (periodic and annual). Typical reporting forms contain indicators necessary for control and are uniform for all industries. The main sources of materials for the analysis of indicators of the production plan in natural and value terms are: daily and decade reports on the implementation of the plan for the production of products in kind; statistical report in form 1-P The monthly report of an industrial enterprise on the implementation of a plan for products in natural and value terms; The annual accounting report in form 8 products, which indicates the production of gross and commodity products at wholesale prices and the release of certain types of products in natural terms.
Analysis of the execution of the production program should be carried out in a certain sequence. First of all, it is necessary to confirm all indicators for the production of products with primary documents, determine the implementation of the plan for the production of gross and commodity products, then the plan for the production of products in kind (by quantity, quality, assortment and completeness), establish the growth rate of production and its rhythm. And finally, the reasons should be identified that caused a deviation from planned indicators.
When analyzing the volume of output with various variety and loafer, it is necessary to determine the average wholesale price of each product.
We will analyze the implementation of the plan for gross and commodity products with the next example.
The above example shows that the company has fulfilled a plan for gross products, but there is no commodity. It did not solve its main problem did not provide the national economy with the necessary type of product.
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