The most important stage of any economic activity is considered to be production. Consequently, a competent and objective analysis of the production of products acts as an absolutely necessary tool for supporting the production process, on which its effectiveness largely depends. Each direction and industry is characterized by its own characteristics of both the production process itself and its research. Thus, the analysis of crop production is intended to reflect the adequacy of management decisions made by the management and the management service of the enterprise. The most indicative in this analysis are the parameters of the volume of production of marketable products, the volumes of its sales in the enterprise as a whole and in the assortment list, its quality and rhythm of production.
In agriculture, the analysis of production reflects and evaluates its parameters in physical units, in some cases - conditionally-natural. At the same time, indicators such as gross and net
commercial products, and when assessing the implementation, indicators of the shipped and sold commercial products are evaluated.
Gross output is the value of the total aggregate goods produced by the enterprise. Work in progress is also included in this indicator. All indicators are shown in comparable prices.
The cost of products manufactured by a company or enterprise without taking into account the cost of work in progress forms commodity products, which are reported in wholesale prices in reports.
As a rule, the analysis of production solve the following problems facing the company:
- assessment of the level of implementation of planned and forecast indicators;
- study of production dynamics;
- the study of factors of production and the degree of their impact on production indicators ;
- identification of reserves for increasing labor productivity at the enterprise and the study of the dynamics of sales of commercial products;
- planning of additional measures for the development of modern technologies for the organization of production and enterprise management.
In the context of solving the last of these tasks, it should be noted that a significant place here belongs to the improvement of the organizational and technological level of activity of all structural divisions of a company or enterprise. In order to have a complete picture of this indicator, an analysis of the technical and organizational level of production is used, which gives an answer by evaluating the three components of the production process: the nature, means and objects of labor. In the framework of this analysis, through a system of indicators, first of all, the quality of resource use is evaluated. The indicators are the values of labor productivity, working capital turnover, the magnitude of material consumption and capital productivity, and others. At the same time, these parameters are the main ones in assessing the technical and organizational level.
Methodologically, it is necessary to distinguish between indicators used in the general analysis of production and analysis of the actual technical and organizational level. This analysis involves, first of all, an assessment of the state of technology, the effectiveness of its use in the production process, the level of technology used at the enterprise, the state of production management and its degree of compliance with advanced strategies.
The concept of the technical and organizational state of the enterprise organically and inextricably combines technical parameters and factors of production of a managerial and organizational nature. The modern approach to organizing such an analysis involves the rejection of the use of some selective, although significant, indicators in the assessment. A technique that takes into account general indicators that characterize not only all types and types of production resources, but also their interaction, is becoming increasingly used.