SECTION 4 ANALYSIS OF PRODUCTION AND SALES OF
4.1. Tasks and information support of analysis of production
4.2. Analysis of production volumes.
4.3. Analysis of the range and structure of products.
4.4. Analysis of the rhythm of production and completeness of
4.5. Analysis of product sales and fulfillment of contractual
4.6. Product quality analysis.
• The purpose of the analysis of production and sales is to find ways to
increase production and sales compared to competitors, expand
market share with maximum use of production capacity and, as a
consequence, - increase the company's profits.
Objects of analysis:
• volume of production and sales of products as a whole and the range;
• quality and competitiveness of products;
• structure of production and sales;
• rhythmic production and sales.
Sources of information for the analysis of production and sales are:
a) planning data: plan of the enterprise, plan of shipment and sale of products,
b) statistical reporting data:
• form № 1 (entrepreneurship) "Report on the main indicators of the enterprise";
• form № 1-P (annual) "Report of the enterprise on products";
• form № 1-P (quarterly) "Quarterly report of the enterprise on products";
• form № 1-P (monthly) "Urgent report on the production of industrial products
• form № 5 FEA "Report on export (import) of goods";
• form № 2 "Statement of financial performance" and others;
• c) data of primary and analytical accounting: act or statement of
acceptance of products, invoice for delivery of finished products to
the warehouse, acceptance-delivery invoice, invoice, consignment
note, statement "Movement of finished products, shipment and
sale", etc. e.
• The basis of the analysis is the comparison of the volume indicators
set by the enterprise plan with the actual ones. At the internal
analysis the level of gross and commodity production is investigated,
their dynamics is studied.
• When analyzing production volumes, the method of comparison with
the calculation is used:
• a) the absolute increase in production;
• b) the relative increase in output;
• c) the volume index.
• Comparison of the achieved level should be carried out:
a) with the planned level;
b) with the level of the previous period.
• In the first case we receive information about the quality of the enterprise,
in the second - about its development. Based on the analysis, we can draw
• the level of implementation of the plan in terms of gross and marketable
• the presence of structural changes. They are indicated by the discrepancy
of production volume indices in value and labor terms;
• on the dynamics of inventories of work in progress.
• In-house analysis of production volume indicators are usually considered in
the following aspects:
• as a result of the use of fixed assets of the enterprise;
• as a result of staff activities.
The analysis can be performed on the indicators of gross and marketable
The volume of production as a result of the use of fixed assets is expressed
by the following model:
• ВП = Ф ⋅ ОФ
• where Ф - the cost of fixed assets of the enterprise, UAH;
• OФ - return on assets.
• Applying the method of indices, we obtain
ІВП = ІФ ⋅ ІОФ
where Iвп, Iоф, Iф - indices of output, return on assets and value of
Applying the method of differentiation, we obtain
𝛥ВП = Ф ⋅ 𝛥ОФ + ОФ ∗ 𝛥Ф
where ΔОФ, ΔФ - increase in the value of fixed assets and return on
The values of OФ and Ф in this formula are taken at the basic level.
• The volume of production as a result of the use of personnel is
determined by formula :
ВП = В ⋅ Ч
• where Ч - the average number of employees;
• B - average annual labor productivity (production) per employee,
• While assessing the dynamics of production, it is necessary to
establish the impact of change:
a) physical volume;
b) cost factor (cost or price).
• When forming the range and structure of production, the company
must take into account, on the one hand, the demand for these
products, and on the other - the most efficient use of labor, raw
materials, technical, technological, financial and other resources
available to it.
• In practice, the most common method of assessing the
implementation of the plan for the range is to calculate the average
percentage of assortment
• The reasons for non-fulfillment of the plan for the range can be both
external and internal.
Changing the structure of products has a great impact on all economic
• the volume of output in the valuation;
• material consumption;
• cost of goods sold, profit;
• Under the rhythm of the enterprise understand the uniform
implementation of the tasks and plans-schedules of each structural
unit for a certain period of time.
• Under the rhythm of production is understood strict adherence to
planned production schedules.
• Assessment of the rhythmicity of production is carried out by
determining the coefficient of rhythmicity (Kr) and the coefficient of
arrhythmia (Kar) of work or production.
• The coefficients of rhythm of the enterprise or its structural units are
determined by comparing the actual output (or volume of work
performed) for certain periods of time with the planned.
• The coefficient of arrhythm of the enterprise or its structural units is
calculated by dividing the volume of products not received per shift,
day, decade or month, by the planned output.
• The coefficient of rhythmicity should approach 1, and the coefficient
of arrhythmia - to 0, and Kr + Kar = 1,0.
• The rhythm of production and sales is influenced by completeness.
• There are completeness of production and completeness of products!
Product completeness is the full compliance of products with
standards and technical conditions, including packaging, provision of
spare parts and tools.
• Completeness of production - and this is the release of parts and
components in quantities multiple of their number per unit of output,
taking into account the balances of work in progress.
• The assessment of the influence of factors on the change in sales compared
to the plan or with any period is carried out using the method of balance
sheet. The increase in sales is presented as a function of the following
• 𝛥РП = 𝛥ТП + (𝛥ГП𝑛 − 𝛥ГПк) + (𝛥ТО𝑛 − 𝛥ТОк)
• where ΔTP - change in the production of marketable products, UAH;
• ΔГП n – ΔГП к – change of balances of finished products in the warehouse
at the beginning and end of the analyzed period, UAH;
• ΔTO n – ΔTO к - change in product balances shipped but unpaid
(receivables), respectively, at the beginning and end of the analyzed period,
• After determining the growth of the above factors, the expert must
determine the reasons that caused the dynamics of these factors. At
the same time it is necessary to consider at least three groups of
• related to production (determine ΔTP);
• related to sales (determine ΔГП);
• related to effective demand (determine ΔTO).
The assessment of the fulfillment of contractual obligations for the
supply of products (%) is calculated by the formula
𝐾𝑛 = 𝑁0 − 𝑁н /𝑁0 ⋅ 100 %
• where N0 - the planned volume of products for the conclusion of
contracts, thousand UAH;
• Ni- undersupply of products under contracts, thousand UAH
The reasons for non-performance of contractual obligations are divided
- dependent on the enterprise;
- independent of the enterprise.
• Under the quality of the product is understood a set of product
properties that determine its suitability to meet certain needs in
accordance with its purpose.
• There are generalized, individual and indirect indicators of product
• Quality indicators characterize the parametric, consumer,
technological, design properties of the product, the level of its
standardization and unification, reliability and durability.
* Generalized indicators characterize the quality of all manufactured
products, regardless of its type and purpose.
* Individual (single) indicators of product quality characterize one of its
- aesthetics of the product.
* Indirect indicators - fines for substandard products, the proportion of
defective products, the proportion of advertised products, losses from
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