Enterprises and companies, as a rule, independently implement their development plans; the grounds that allow carrying out this activity are contracts concluded with consumers of manufactured products, as well as suppliers of resources necessary for the production. Correctly evaluate them and distribute the use, helps a well-organized analysis of production and sales. That is why, enterprises and organizations begin the development of a strategy for economic development by studying the indicators that analysis of production and sales of products provides.
It involves several stages during the course, the main ones are the following types of analysis:
1. Formation and implementation of the production development program .
2. Product quality and its implementation.
3. Fulfillment of contracts.
4. The rhythm of production.
As the main sources, the analysis of production and sales of products uses planned schedules, product reporting data, current accounting data and others.
The volume of production is reflected in conventional and natural meters. Their aggregated data are determined at wholesale prices using valuation. The main indicators of this parameter are commodity and gross output.
Commodity production is gross aggregate, with the exception of work in progress.
The aggregate indicator of the costs of production, work and work in progress, the values of which are expressed in comparable prices, form gross output.
The analysis of the production program is carried out in physical terms, and cost indicators are also used, which the analysis of production and sales of products considers more preferable. At the same time, indicators of the value of production volumes should be comparable for each type of product; this is especially important in conditions of inflation, when the factor of neutralizing price changes is the highest priority.
Analysis of the volume of production activity, as a rule, begins with the study of trends in the values of types of products, as well as the calculation of the coefficients of their increase. Then, based on the obtained values, it is possible to determine the average statistical growth rate.
Analysis of the assortment is carried out after analysis of the range of products and its assortment.
The nomenclature is a codified list of product names of the corresponding types of goods, operating in the CIS.
An assortment is a list of specific items of goods with an indication of its output. Full, group and intragroup types of assortment are distinguished. Their assessment is made by comparing the indicators of the plan and the actual release.
If there is a fact of overfulfillment of the plan, these data are not included in the analysis of production and sales. In this case, the plan is considered fulfilled if the indicators for all types of products are achieved.
Analysis of the structure shows the ratio of certain types of products to the total volume of all products, and it does not matter what kind of analysis is carried out, the analysis of livestock production or wheeled tractors.
For the calculation of structural components, as a rule, a direct product count is used, regardless of its type.
Quality analysis is a study of the properties of goods in accordance with their purpose and characteristics of consumer properties. In accounting, generalizing, indirect and individual quality characteristics are used. The first group includes the specific gravity, its compliance with world quality parameters, specific export indicators, and the number of certified products. The usefulness of products is reflected by individual indicators, most often they are used in the food and light industry (milk fat, durability, manufacturability).
Indirect - this is a penalty and other sanctions for the release of marriage and loss from it.
The analysis of rhythm involves a study of the uniformity of output of goods provided for in the plan, in accordance with the schedules of the range and volume of production.
Analysis of the sale of goods, as a rule, is carried out monthly, and then - for the quarter, half year, year.
In the course of this type of analysis, a comparison is made between real indicators and planned, as well as indicators of previous periods. The forms of reflection are the percentage of completion, growth rates and the amount of deviation from the plan.