The rhythm of production. Analysis and evaluation of the rhythm of manufactured commercial products Fulfillment of the plan for rhythm

Option 13

In conditions market economy the role of uniform production and sale is growing finished products taking into account the needs of the consumer. The problem of rhythm is especially relevant for mass and large-scale production. Uniform output is ensured by the rhythmic work of the enterprise.

The rhythm of production is a clear uniform release products in accordance with daily, monthly, quarterly production schedules. Provides more complete use of labor and production resources.

Rhythmic work - the release of products in equal parts for any identical intervals of working time.

Rhythmic work creates conditions for the full use of production resources and the maximum use of the enterprise's reserves. It testifies to the well-coordinated organization of all departments of the enterprise and a high production culture.

The rhythmic work of the enterprise ensures uniform output. However, there may be cases when the procurement and processing shops work irregularly, and the manufacturing (assembly) shops produce products on time exactly set by the production schedule. This is possible when the enterprise creates a stock of semi-finished products with a significant degree of their readiness, which is gradually used by the assembly (producing) shop.

Rhythmic work is the main condition for the timely release and sale of products. Rhythm makes everything worse economic indicators enterprise activities. All this leads to deterioration financial position enterprises, increasing the cost of production, reducing profits.

The rhythm of production should be considered from the point of view of providing the most favorable conditions for the implementation of the planned volume of sales and the final financial result-- arrived.

The rhythmic work of production units, workshops and production flows, in addition, allows you to completely eliminate overtime work, assault. As a result, production efficiency and product quality are significantly improved.

For a visual characterization of the rhythm of the work of individual shops and flows, it is advisable to fill out and hang out in a conspicuous place for viewing a graph in which the deviations of the curve of the actual fulfillment of daily tasks from the lines of planned targets illustrate the rhythm of production. The red line on the graph can show the task, and the blue (or other color) - its execution. Such a schedule reflecting the rhythm of the work of the team over the past day, as practice shows, can significantly increase the responsibility of employees of individual parts of the enterprise for the performance of the production task 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 brigade, shift, and individual workers are noted. This is done using various special devices: automated scoreboards, scoreboards, billboards, etc.

The results of the rhythm analysis are presented to management only in the form of negative deviations. This makes it possible to drastically reduce the flow of information, especially in cases where there are no such deviations.

Rhythm indicators. Methodology for their calculation

Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm. Direct indicators - rhythm factor, coefficient of variation, coefficient of arrhythmia. Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery and late shipment of products, the presence of excess balances of work in progress and finished products in warehouses.

Evaluation of rhythm is carried out as follows:

1. Based on the data of the reporting period, a schedule of actual output is drawn up. For each working day of this period, the actual volume of output is calculated as a percentage of the total volume.

2. The average daily planned output is calculated as a percentage of the total volume:

where n slave is the number of working days in the study period.

3. For each working day, the actual volume of output as a percentage of the total volume is compared with the planned one.

If the actual volume is less than the planned one, then the actual volume is taken as a credit for the fulfillment of the plan in terms of rhythm for that day. Otherwise, planned.

4. The amount of production volumes accepted as offset against the plan for rhythm is determined. It characterizes the percentage of the implementation of this plan.

One of the most common indicators is the coefficient of rhythm. Its value is determined by summing up the actual specific weights of output for each period, but not more than the planned output of their level.

Rhythm coefficient (k p) shows how much of the planned release was released without breaking the schedule. It is calculated using the least number method.

where VP i f within the square. - product release i-th period provided that it does not exceed the planned target;

VP i pl. - Planned production.

Thus, the coefficient of rhythm will never be higher than one, since when the planned target is overfulfilled, the actual output is taken equal to the planned one.

Often, for a simplified description of the rhythm of production, the indicator of actual production is used. specific gravity output in the relevant periods of time (by decades, weeks, months) and its comparison with the calculated according to the plan.

The calculation of the coefficient of rhythm can be carried out for any period of time (month, decade, week) by dividing the actual output within the plan for the analyzed period in physical terms by the planned 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, important feature which is the organic linking of the main directions of the level of rhythm: planning, technical preparation of production and logistics.

The timely development of a unified and daily schedule for the release of finished products allows supply service workers to provide the shops with all material and component products, taking into account the lead established by the shops relative to each other.

The rhythm of production is ensured by the performance of many management functions and by the increased organization of production and labor.

It largely depends on the activities of managers and the management of people in the shop, significantly affects its economic results.

Uniform output of products by this main workshop ensures the stability of the work of the units following it along the technical chain and the enterprise as a whole in fulfilling its contractual obligations.

The rhythmicity of the production of the workshop is characterized by the coefficient of rhythmicity of the output of finished products k p, which is determined by the formula:

where y is the actual number of manufactured items taken into account;

P - plan for the manufacture of products for periods of time.

In conditions mass production rhythm can be measured by the average linear deviation from the calculated rate of the production line:

where y is the average linear deviation;

t is the actual rate of the production line;

n is the number of observations.

The coefficient of variation (k in) is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (ten-day average, monthly average, quarterly average) planned output:

where x 2 - square deviation from the average ten-day task;

n is the number of summarized planned tasks;

x - average ten-day task according to the schedule.

To assess the rhythm of production at the enterprise, the indicator of arrhythmia is also calculated - as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia.

The coefficient of arrhythmia (k arit) is a relative indicator, the value of which is determined 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 time frame established by the schedule as a result of the irregular work of the enterprise.

The cost of under-produced products (-? VP) is determined by multiplying the planned output by the arrhythmia coefficient:

The reserve for increasing output due to the elimination of arrhythmia.

To assess the rhythm of production at the enterprise, the indicator of arrhythmia is also calculated as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia. The closer the coefficient of rhythm of production to unity, the more evenly the execution of the task.

Consequences of arrhythmia:

ь increase in the amount of marriage and waste of raw materials and materials;

l deterioration in product quality;

l increase in cost;

Violation of schedules of shipments and sales of products;

and payment of fines.

Internal causes of arrhythmia - severe financial condition enterprises, low level of organization, technology and logistics of production, as well as planning and control, external - untimely delivery of raw materials and 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 for the production of 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.

Research is carried out both for the enterprise as a whole and for certain types products. The conclusions indicate the level of implementation of the plan for the enterprise, products, the perpetrators of non-fulfillment. At the end of the analysis, specific measures are developed to eliminate the causes of irregular work.

The concept and meaning of the rhythmic work of the enterprise. Direct and indirect indicators of the rhythm of production. The procedure for calculating the coefficients of rhythm, arrhythmia, variation. Determination of lost reserves for increasing output due to irregular work. Causes of production arrhythmia.

When studying the activities of an enterprise, it is important to analyze the rhythm of production and sales of products. Rhythm - uniform release 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 carried out and the company pays fines for late shipment of products; revenue is not received on time; overdrawn fund wages due to the fact that at the beginning of the month, workers are paid for downtime, and at the end for overtime. All this leads to an increase in the cost of production, 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, share of production for each decade (day) to monthly output, share of manufactured products for each month to quarterly output, share of output for each quarter to annual production, share of products, issued in the first decade of the reporting month, by the third decade of the previous month.

Indirect indicators rhythmicity - the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery 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 rhythm factor. Its value is determined by summing up the actual specific weights of output for each period, but not more than their planned level:

Crit = 30 + 33,33 + 33,34 = 96,67 %.

The coefficient of variation (K c) is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten-day, average monthly, average quarterly) planned output:

Where x 2 - quadratic deviation from the average ten-day task; P - the number of summarized planned assignments; X - average ten-day task according to the schedule.

In our example, the coefficient of variation is 0.094. This means that the output of products by 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 index as the sum of positive and negative deviations in output from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the indicator of arrhythmia. In our example (Table 18.13) it is equal to

If the reasons for underfulfillment (overfulfillment) of the production plan by decades (days) are known, their influence on the arrhythmia index 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, for the first decade, the output plan was underfulfilled by 960 million rubles, or by 3%, due to untimely delivery of raw materials and by 800 million rubles ., or 2.5% due to equipment failure. Hence, the share of the first factor in the change in the general indicator of arrhythmia is 11.5% (0.03 / 0.26 x 100), and the second - 9.6% (0.025 / 0.26 x 100).

Internal causes of arrhythmia - the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, external - untimely delivery of raw materials and materials by suppliers, lack of energy resources through no fault of the enterprise, etc.

Under analysis it is necessary to calculate the lost opportunities of the enterprise for the production of 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 = 8,064 million rubles).

The rhythm of shipment and sale 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.

See also:

Under the rhythm of the enterprise understand the uniform release of products in strict accordance with the production schedule. Violation of the rhythm of production leads to incomplete use production capacity in one period and overload in another, violation of labor protection and safety measures, overtime work and overspending of the salary fund, marriage, disruption of the work of related enterprises - consumers of products, payment of fines for violation of the terms of delivery and other negative consequences. Therefore, it is necessary to carefully analyze the rhythm of the enterprise and take timely measures to eliminate the factors that violate it.

The uniformity of output can be assessed using two main indicators: the coefficient of rhythm and the coefficient of variation.

Rhythm coefficient (K rhythm)- is determined by summing up the actual specific weight of production for each period, but not more than the planned level, or by the ratio of the actual cost within the plan to the planned value of production.

It is necessary to strive to achieve a coefficient of rhythm equal to 1. With a coefficient below 1, it is necessary to study the specific reasons for the irregular operation of the enterprise in order to eliminate them.

Coefficient of variation (K in)- is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average ten days, average monthly, average quarterly) planned output.

where: - square deviation from the average quarterly task; P– number of periods; x pl is the average quarterly planned output.

The reasons for the arrhythmia of the enterprise can be divided into two groups: internal and external.

Internal reasons - the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, etc.

External causes - untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.

Exercise

Determine the actual output within the plan (by the least number method).

Determine the coefficient of rhythm.

Determine the coefficient of variation.

Make a conclusion.

Table 8

Product Rhythm Analysis

	The volume of production, thousand rubles.		Specific weight, %		The share of production credited to the fulfillment of the plan in terms of rhythm,%	Actual production volume within the plan
		actually		actually
I quarter
II quarter
III quarter
IV quarter
Total for a year

Rhythm Kt = 65000/65300 = 0.9954 = 99.54%

K-t variation = 0.122

Conclusion: After analyzing the data, we can conclude that the plan for the implementation of the volume of production is underfulfilled by 2.75%, the rhythm factor is 99.54%, this indicates that the enterprise manufactured 99.54 products in accordance with the planned schedule, due to the rhythm of output, the enterprise received less products in the amount of 326.5 thousand rubles.

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Information on the implementation of the plan for the month is presented in Table 1.2. It is necessary to determine the coefficient of rhythm.

Table 1.2

Initial data for calculation

Solution. For calculation we use formula (1.1):

Critm = (9800+8300+11950)/(11500+11800+11950) = 0,85.

The coefficient of rhythm tends to unity. It is determined, as a rule, for a month, a decade, a day, etc. According to this formula, the numerator and denominator are expressed in units of production volume adopted in the planning and accounting of production in this unit. However, due to the fact that the actual output, when the planned level is exceeded, is taken equal to the planned one, the rhythm coefficient is calculated based on the data on the fulfillment of the daily target in percent. In this case, the calculation formula will be simplified and take the form (1.2):

Critm = , (1.2)

where Вfact is the actual fulfillment of the planned target within the plan, in percent;

D is the number of days in the analyzed period.

The coefficient of rhythm 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 denser the production cycle and the more rationally spent economic resources and, above all, working time.

Continuity of production is provided at the enterprises with the help of advance operational preparation and delivery to workplace in accordance with calendar plans necessary material resources, technical documentation and other means and objects of labor.

Operational planning must always comply with continuity principle, providing the interconnection of the functioning of the three conjugated phases of the enterprise management process:

1) calendar-operational planning of the movement of production with the optimization of regulatory parameters;

2) accounting for the progress of production;

3) regulation (plan adjustments).

These phases of the production control process should form a closed loop.

Thus, to the main objectives of the PSU relate:

a) ensuring the smooth operation of the enterprise;

b) ensuring continuity 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 efficient implementation of the enterprise plan, increase labor productivity, reduce production costs and, accordingly, increase profits and profitability of products.

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 plans-schedules for workshops, sections, brigades and workplaces and bringing them to the direct executors;

Operational accounting and control of the production progress, prevention and detection of deviations from the planned schedules and ensuring the stabilization of the production progress.

For rational organization The PPP develops an annual calendar plan for the manufacture of products. During its development, the total amount of the task for each type of product and the dynamics of the output of this product by months 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 backlog regulation;

Carrying out a certain specialization of shops and production sites in the process of their preparation for the implementation of upcoming work;

Ensuring uniform loading of production capacities and organizing the rhythmic work 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 the production of products by months are most often used:

1) uniform release- with a stable need for these products;

2) evenly increasing output- with a growing demand 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- under the same conditions, but for newly mastered products.

In small series and single production the distribution of output by months of the year is reduced to the formation of an annual output program in a calendar context. Ensuring the planned delivery time of products and uniform loading of equipment and space for these types of production is achieved by reducing the range of simultaneously manufactured products.

Thus, operational planning production is carried out on the basis of the development of calendar and planning standards and indicators, schedules, as well as by continuous (daily) monitoring of the progress of production in order to ensure unconditional execution approved production programs. This is achieved through.

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Rhythm - uniform release 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 carried out and the company pays fines for late shipment of products; revenue is not received on time; the wage fund is overdrawn due to the fact that at the beginning of the month, workers are paid for downtime, and at the end for overtime. All this leads to an increase in the cost of production, a decrease in the amount of profit, and a deterioration in the financial condition of the enterprise.

Direct indicators — coefficient of rhythm, coefficient of variation, coefficient of arrhythmia, share of production for each decade (day) to monthly output, share of manufactured products for each month to quarterly output, share of output for each quarter to annual production, share of products, issued in the first decade of the reporting month, by the third decade of the previous month.

Indirect indicators rhythmicity - the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery 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 rhythm factor. Its value is determined by summing up the actual specific weights of output for each period, but not more than their planned level:

Crit = 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 per day (decade, month, quarter) to the average daily (average ten-day, average monthly, average quarterly) planned output:

Where x 2 - quadratic deviation from the average ten-day task; P - the number of summarized planned assignments; X - average ten-day task according to the schedule.

In our example, the coefficient of variation is 0.094. This means that the output of products by decades deviates from the schedule by an average of 9.4%.

Internal causes of arrhythmia — the difficult financial condition of the enterprise, the low level of organization, technology and logistics of production, as well as planning and control, external — untimely delivery of raw materials and materials by suppliers, lack of energy resources through no fault of the enterprise, etc.

Under analysis it is necessary to calculate the lost opportunities of the enterprise for the production of products due to irregular work. This is the difference between the actual and potential output, calculated on the basis of the largest average daily (average ten-day) production volume (100,800 - 36,288 x 3 = 8,064 million rubles).

The rhythm of shipment and sale 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 production process of the enterprise is characterized by the presence or absence of marriage, its level. Marriage is divided into correctable and irreparable (final). A repairable marriage has a defect that can and should be eliminated. An irreparable marriage has a defect that cannot be eliminated or is inexpedient, because. the cost of repair is more than the cost of a new part.

The manufacture of defective products leads to a decrease in the amount issued and products sold, to increase the cost of production, to reduce profits and profitability.

Consider how much the presence of defects in production reduced output. To do this, we use the following initial data:

· The cost of finally rejected products: 76 thousand rubles.

· Expenses for correcting a fixable marriage: 15 thousand rubles.

· Production cost of marketable products: 19793 thousand rubles.

· General expenses: 2247 thousand rubles.

· Losses from marriage: 52 thousand rubles.

· Raw materials, materials, and purchased semi-finished products used for the manufacture of products: 8082 thousand rubles.

Based on these data, we first determine the levels of marriage. Final level(incorrigible) marriage is defined as the ratio of the cost of finally rejected products to the shop 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 marriage: thousand rubles. Therefore, the level of final (irreparable) marriage is:

Repairable Marriage Rate is defined as the ratio of the cost of correcting a reparable marriage to the workshop cost of processing. The latter is equal to the shop cost of marketable products minus the cost of raw materials, materials and purchased semi-finished products: thousand rubles. Based on this, the level of correctable marriage will be:

It should be noted that the described procedure for calculating the levels of marriage is due to the fact that the components used in this case are the most comparable.

It is necessary to determine by what amount the presence of defects in production reduced the volume of output. To this end, we multiply the actual marketable output in wholesale prices by the sum of the scrap levels and divide by 100:

Consequently, with the complete elimination of the reasons for the marriage, the enterprise can achieve an increase in the volume of manufactured marketable products in the amount of 135.3 thousand rubles, or by 5.8%.

The main causes of marriage in production can be: insufficient level of qualification of workers, malfunction of machinery and equipment, use of imperfect production devices and tools, measuring equipment, various deviations from technological process, the use in the production of materials and semi-finished products with hidden defects, violation of the conditions of storage, loading and transportation of materials and finished products, etc.

An important reason for the decline in product quality and the presence of defects is the receipt of poor quality raw materials and materials from suppliers. The use of low-grade raw materials reduces the yield of the first grades of products. The deterioration in the quality of processing of raw materials also increases the percentage of second and third grades of products and leads to the presence of losses from marriage.

Product quality- this is one of the main factors contributing to the increase in the volume of sales of products and profits. Product quality is the main indicator of the competitiveness of manufactured products and enterprises.

The quality of products, their technical level is 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. At the same time, the assessment is carried out according to the main technical and economic indicators characterizing the most important properties of products.

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Analysis of the rhythm of production

Rhythm coefficient is equal to:

2861 + 0,3297 + 0,3556 = 0,9714;

The obtained value of the rhythm coefficient indicates the underfulfillment of the output rhythm plan by less than 3%.

Consider the calculation of arrhythmia numbers using the example of the Vileika Feed Mill OJSC, which determine both negative and positive deviations from the plan.

Table 2.2 - Calculation of arrhythmia numbers at Vileika Feed Mill JSC for October, November, December 2009-2010

The table shows that the fulfillment of the plan for October, November, December, respectively, amounted to 1.178, 1.238 and 1.394, which indicates that the plan was overfulfilled in each month. Therefore, the numbers of arrhythmia due to overfulfillment of the plan are equal: in October - 1.178, in November - 1.283, in December - 1.394. Let's calculate the coefficient of arrhythmia, which is defined as the sum of the numbers of arrhythmia:

Carrythm = 1.178 + 1.283 + 1.394 = 3.855

Consider the calculation of the coefficient of variation on the example of the enterprise JSC "Vileika feed mill".

Table 2.3 - Calculation of the coefficient of variation at OJSC Vileika Feed Mill for October, November, December 2009 -2010

Source: own development based on marketable products in current prices for October-December 2009-2010.

kvar = ((1.113 / 3) / 1.977)^0.5 = 0.4332 (or 43.31)

The coefficient of variation is 0.4332. This means that the output of products by months deviates from the schedule by an average of 43.31%.

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Analysis of the rhythm of production. An important indicator of production efficiency is the rhythm of production.

An important indicator production efficiency is the rhythm of production. Rhythm refers to the uniformity of output in equal periods of time during the reporting period.

The rhythmic work of an economic entity is an important condition for the production and sale of products, improving quality, reducing costs and increasing profits. Rhythm testifies to the rational organization of production and labor.

3.4. Analysis of the rhythm of the enterprise

Irregular work worsens all economic indicators of work: quality decreases, the volume of work in progress increases, excess balances of finished products in the warehouse increase, capital turnover slows down, contracts and supply agreements are not fulfilled. Untimely shipment of products leads to the fact that untimely post receives revenue, there is an overrun of the wage fund. This leads to an increase in costs, a decrease in profits and a deterioration in financial condition.

A number of indicators are used to characterize the rhythm of release. The output uniformity indicators are divided into two groups: direct and indirect.

Direct indicators include:

– coefficient of rhythm,

- coefficient of arrhythmia,

- the share of production for each decade to the monthly output, etc.

Indirect indicators of rhythm - payment for downtime due to the fault of an economic entity, losses from marriage, fines for underdelivered products, etc.

A generalizing indicator of the uniformity of output is the coefficient of rhythm, which shows the proportion of products delivered without breaking the schedule.

Rhythm factor can be determined in several ways.

Rhythm coefficient (RIT) is equal to the ratio of the sum of actually released products within the plan for a number of successive periods of time of the analyzed period to the sum of the planned output for the same period:

K RIT = ((no more ))/ ( 2.11)

Where: – the amount of actual output in comparable prices;

– planned release amount.

The coefficient of rhythm can be determined by summing up the actual specific weights of output for each period, but not more than their planned level.

The closer the coefficient of rhythm of production to unity, the more evenly the execution of the task.

Data for characterizing the work of an economic entity and calculating the coefficient of rhythm can be obtained from operational and technical reporting.

Rhythm coefficient shows how many products were produced within the time frame set by the schedule.

To assess the rhythm of production, the coefficient of arrhythmia is determined as the sum of positive and negative deviations in output from the planned target for each day (week, decade).

K arrhythmia (K arit) can be defined as the difference between the rhythm coefficient and 1.

Then it is necessary to identify the causes of irregular work, which may be different. It is necessary to identify both external (untimely delivery of raw materials by suppliers, power outages, strikes of allied enterprises, etc.) and internal (low level of organization of production and labor, low level of technology used, insufficient financial condition, etc.). ) causes. Identification of the causes and their classification make it possible to determine measures to increase the rhythm.

In conclusion, it is necessary to determine the cost of underdelivered products within the time frame established by the schedule as a result of the irregular work of the enterprise.

The cost of under-produced products (-∑V) is determined by multiplying the planned output (V pl) by the arrhythmia coefficient:

-∑V \u003d V pl * K arite (2.12)

Lost opportunities of an economic entity due to the irregularity of work are defined as the difference between the actual and possible output, calculated on the basis of the largest average daily (average decade, average monthly) production volume per day (decades, months).

-∑V = ∑V f – V max day (decade) (2.13)

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Analysis of the rhythm of production in economic analysis

Rhythm- this is a uniform release of products in accordance with the schedule in the volume and assortment provided for by the plan.

The rhythm of production is determined by the timeliness of the fulfillment of contracts for the supply of raw materials and materials in accordance with the concluded contracts, the smooth operation of equipment, the level of labor discipline, and the level of organization of production.
To assess the implementation of the plan in terms of rhythm, direct and indirect indicators are used.

TO direct indicators include the coefficient of rhythm, coefficient of variation, arrhythmia, the share of production for each decade to the monthly output.

Specific gravity production for each month to the quarterly output.

Indirect indicators rhythms include the presence of additional payments for overtime, payment for downtime due to the fault of the enterprise, losses from marriage, the amount of fines for non-delivery, the presence of excess balances of work in progress and finished products in warehouses.

The most common indicator is the coefficient of rhythm.

Rhythm factor is calculated as the sum of production credited to the fulfillment of the rhythmicity plan for the planned output.

The actual output of products, but not more than the planned one, is included in the implementation of the rhythmic plan.
, Where
Vr - the volume of production credited to the implementation of the plan for rhythm.

Example 8 Analysis of the implementation of the plan for rhythm.

Cr \u003d 94000 / 9600 \u003d 0.979.

conclusions: the results of the calculation show that the actual distribution of output by decades differed from the plans. It was stipulated that 33.3% of the monthly production volume should be produced every ten days. In fact, in the first ten days this plan was fulfilled by 93.75%, the share of output amounted to only 29.76%, which is 3.54% less than set according to the plan. In the second decade, more products were produced than planned by 0.6% of the total monthly production volume (the percentage of the plan for the decade was 106.88%). In the third decade, the planned target was significantly overfulfilled by 3.01%.
Rhythm coefficient was 0.979. In general, the work of the enterprise is quite rhythmic. However, attention should be paid to the violation of the planned work rhythms and to determine the factors that caused these violations in the first and third decades.

To assess rhythm, the coefficient of variation is often used as the ratio of the average quarterly deviation from plans for the period to the average for the same period.
, Where
- quadratic deviation of the actual value from the plans;
n is the number of periods;
- the average planned task for the period.

In our case:

Conclusion: the coefficient of variation shows how much the actual value of the indicators deviates from the average value. In this case, this deviation is 9.9%.

The rhythm of production is an important condition for the implementation production program enterprise, its contractual obligations.

Under the rhythm of production understand the release of products in accordance with the planned hourly, daily, monthly schedules in the volume and assortment provided for by the plan.

There is also such a thing as the uniformity of output, i.e. producing the same amount of output in equal periods of time.

Analysis of the rhythm of production

Rhythm does not always mean uniformity, since the planned task cannot be distributed equally over the months of the year due to the different number of working days, as well as due to the seasonality of production.

Violation of the rhythm of production negatively affects both the activities of the manufacturing enterprise and the work of its subcontractors. Irregularity worsens all economic performance indicators:

— the quality of products decreases, as a result of which the company loses its customers;

— finished products are accumulated in warehouses, which leads to an increase in the turnover period of working capital;

— there are unproductive expenses V due to equipment downtime, work force, transport, violation of contractual obligations for the supply of products.

All this reduces the profit of the enterprise, worsens its financial condition.

Rhythm analysis is carried out according to operational data on output per hour, shift, day, week, decade, month.

The main indicators of the rhythm of production:

— the share of production for each decade (shift) to the monthly output;

— the share of manufactured products for each month to the quarterly output;

— the share of output for each quarter to the annual production volume;

— the share of products manufactured in the first decade of the reporting month to the third decade of the previous month.

General indicators of the rhythm of production are:

rhythm coefficient;

the coefficient of variation.

Rhythm factor(crit) is determined by the ratio of the actual output within the plan to the planned output.

The closer the rhythm coefficient is to one, the more rhythmically the production schedule is executed.

The coefficient of variation(Kvar) is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average decade, average monthly, average quarterly) planned output:

kvar= ,

where Δх is the square deviation from the average ten-day task; n is the number of final planned assignments;

x t- average ten-day task according to the schedule.

The coefficient of rhythm reflects the impact on the rhythm of only the factors of non-fulfillment of the plan.

But a violation of rhythm also occurs in case of overfulfillment of the plan, which also leads in some cases to negative consequences- the emergence of excess incomplete stock of work in progress and residues of finished products in warehouses.

Violation of the rhythm of production can be caused internal reasons: low level of organization, planning and control; the difficult financial condition of the company. External causes: untimely deliveries of raw materials, lack of energy resources.

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When studying the activities of an enterprise, it is important to analyze the rhythm of production and sales of products.

Rhythm - uniform output 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. Irritability worsens all economic indicators: the quality of products 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 carried out 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 of the month for overtime work.

Analysis of the rhythm of the enterprise

All this leads to an increase in the cost of production, 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.

Rhythm coefficient - is determined by summing up the actual share of output for each period, but not more than the planned level.

Variation coefficient - is defined as the ratio of the standard deviation from the planned target per day (decade, month, quarter) to the average daily (average decade, average monthly, average quarterly) planned output:

K in = √∑(x - cf.

where (х – avg.х)2 – square deviation from the average ten-day task;

n is the number of summarized plan assignments;

av.x plan - the average ten-day task according to the schedule.

The reasons for the arrhythmia are the difficult financial condition of the enterprise, the difficulties in marketing products, the low level of organization, technology and logistics of production, as well as planning and control.

Indirect indicators - the presence of additional payments for overtime work, payment for downtime due to the fault of an economic entity, losses from marriage, payment of fines for underdelivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.

To characterize the uniformity of output, the coefficient of rhythm is also used, which is determined by the ratio of the smallest planned or actual amount of output to its planned volume for the analyzed period.

If the sum of negative deviations from the plan by decades is attributed to the planned volume of production for the year, we obtain the coefficient of arrhythmia.

As a result, the lost opportunities of the enterprise for the production of products due to irregular work are calculated. This is the difference between the actual and possible output, calculated on the basis of the largest average daily output. Reserves for increasing output should be balanced across all three groups of resources:

- security of the enterprise with labor resources and the efficiency of their use;

— security of the enterprise with basic production assets and the effectiveness of their use;

- Provision of production with raw materials and materials and the efficiency of their use.

The maximum reserve established for one of the groups should not be used until reserves of the same size are identified for other groups of resources. So, the maximum reserve of output due to improved use of equipment should be mastered if the enterprise finds reserves for the same amount for labor resources and material resources.

When determining reserves for increasing sales of products, it is extremely important, in addition to these reserves, to take into account excess stocks of finished products in the warehouses of the enterprise. At the same time, it is extremely important to take into account the demand for a particular type of product and the real possibility of its sale.

Topic 6. Analysis of the results of the technical development of the enterprise