5.4. Designing a production strategy for a research and production enterprise The production strategy, being one of the functional strategies of the scientific and industrial enterprise, is a set of detailed long-term plans and measures for the creation and

Production capacity is an estimated indicator of the maximum or optimal production volume for a certain period (decade, month, quarter, year).

Optimal production volume are calculated to determine the moment at which the fact of supplying the market needs with products will be achieved, as well as the necessary supply of finished products in case of changes in the market situation or force majeure circumstances.

Calculation of maximum production volume necessary to analyze the product reserve when the enterprise is operating at the limit of its capabilities. In practice, to visualize production capacity, an annual production plan (production program) is drawn up.

Production capacity of the enterprise assessed in order to analyze the level of technical equipment of production, to identify intra-production reserves for increasing the efficiency of using production capacities.

If the production capacity of the enterprise is not fully used, this leads to an increase in the share fixed costs, rising costs, decreasing profitability. Therefore, in the process of analysis, it is necessary to establish what changes have occurred in the production capacity of the enterprise, how fully it is used and how this affects cost, profit, break-even and other indicators.

CALCULATION OF ENTERPRISE PRODUCTION CAPACITY

Production capacity is determined both for the entire enterprise as a whole and for individual workshops or production areas. To determine the maximum possible volume of product output, the leading production areas are taken as a basis, which are involved in the main technological operations for the manufacture of products and carry out the largest volume of work in terms of complexity and labor intensity.

Power calculation

IN general view productive capacity (PM) of the enterprise can be calculated using the following formula:

PM = EPI/Tr,

where EEF is the effective operating time fund of the enterprise;

Tr is the complexity of manufacturing a unit of production.

Effective working time fund calculated based on the number of working days in a year, the number of working shifts in one working day, the duration of one working shift minus the planned loss of working time.

As a rule, enterprises keep statistics on lost working time (absenteeism due to illness, study holidays etc.), which can be reflected in the balance of working time, necessary for analyzing the use of working time by the company’s employees.

Let's calculate the production capacity of Alpha LLC, which produces chairs. If the company operates eight-hour shifts only on weekdays, we will use the data production calendar for the corresponding year and find data on the number of working days in a year.

The effective operating fund of the enterprise will be:

EPI = (247 work days × 8 hours) - 14.2% = 1693 h.

Labor intensity of manufacturing a unit of production must be reflected in the internal regulatory documents of the enterprise. As a rule, for each type of product, a manufacturing enterprise creates standard labor intensity, measured in standard hours. In our case, we will consider the standard for manufacturing one wooden chair per manufacturing plant, equal to 34 standard hours.

Productive capacity Alpha LLC will be:

PM = 1693 hours / 34 standard hours = 50 units.

When calculating, the amount of equipment is taken into account. The more equipment an enterprise has, the more products of the same name can be produced. If an enterprise has one machine necessary to produce wooden chairs, then it will produce only 50 units per year, if two machines - 100 units. etc.

NOTE

The amount of production capacity is dynamic and may change during the planned period due to the commissioning of new capacities, modernization and increase in equipment productivity, wear and tear, etc. Therefore, production capacity is calculated in relation to a certain period or a specific date.

Depending on the calculation time, input, output and average annual production capacity are distinguished.

1. Input production capacity (PM input) - the maximum possible volume of product output at the beginning of the reporting or planning period (for example, January 1). Conventionally, we will consider the indicator calculated above as the input production capacity of the enterprise.

2. Output production capacity (PM out) is calculated at the end of the reporting or planning period, taking into account the disposal or commissioning of new equipment or new production workshops (for example, December 31). Calculation formula:

PM out = PM in + PM in - PM select,

where PM pr is the increase in production capacity (for example, due to the commissioning of new equipment);

PM vyb - retired production capacity.

3. Average annual production capacity (PM avg/y) is calculated as the average of the enterprise’s capacity values ​​in individual periods:

PM av/g = PM in + (PM in × T fact1) / 12 - (PM selected × T fact2) / 12,

Where T fact1 - period (number of months) of commissioning production capacity;

T fact2 - period (number of months) of disposal of production capacity.

When calculating production capacity, all available equipment (except for backup) is taken into account, taking into account full load, the maximum possible operating time, as well as the most advanced methods of organizing and managing production. Does not take into account equipment downtime caused by deficiencies in use work force, raw materials, fuel, electricity, etc.

Comprehensive capacity assessment

For a comprehensive assessment of the use of production capacity, the dynamics of the indicators presented above, the reasons for their changes, and the implementation of the plan are studied. To analyze the use of production capacity, you can use the data in Table. 1.

According to the data in Table. 1 During the reporting period, the production capacity of the enterprise increased by 522 products due to the commissioning of new equipment, and the level of its use decreased. The production capacity reserve is 11.83% in the reporting year (in the previous year - 4%).

The production capacity reserve standard is considered to be 5 % (to eliminate malfunctions and normal functioning of the enterprise). In this case, it turns out that the created production potential is not used fully enough.

Production capacity forms the material basis of the production plan, therefore, justification of the production program by calculations of production capacity is the main element of production planning. For production planning, they also use the calculation of the production capacity of machine-tool equipment based on the effective time fund of each type of machine (Table 2).

In practice they also use analysis of the degree of utilization of production space, calculating the yield of finished products per 1 m 2 of production area, which to some extent complements the characteristics of the use of the enterprise’s production capacity (Table 3).

If the output rate per 1 m 2 of production area increases, this helps to increase the volume of production and reduce its cost. In the case under consideration (see Table 3), we observe a decrease in the indicator, which indicates insufficient use of production space.

NOTE

Incomplete use of production capacity leads to a decrease in production volume and an increase in its cost, since more fixed costs are incurred per unit of production.

ANALYSIS OF WEAR OF EQUIPMENT FLEET

Analyzing the condition of the equipment, Special attention pay attention to its physical and moral wear and tear (equipment may completely fail due to wear and tear).

Physical deterioration is a loss of consumer value or material wear and tear (change consumer properties or technical and economic indicators). Physical wear is characterized by the gradual wear and tear of individual equipment elements under the influence of various factors: service life, load level, quality of repairs, corrosion, oxidation, etc.

Assessing the degree of physical wear and tear is necessary, since the consequences of wear and tear are manifested in a variety of aspects of the enterprise’s activities (in a decrease in the quality of products, a drop in equipment power and a decrease in its technical productivity, an increase in the costs of maintaining and operating equipment).

Obsolescence- this is functional wear. Equipment wears out due to the emergence of new means of labor, compared with which social and economic efficiency old technology decreases.

The essence of obsolescence is the reduction in the initial cost of equipment as a result of the emergence of more modern, productive and economical types.

The main factors determining the amount of obsolescence:

• frequency of creation of new types of equipment;
• duration of development period;
• the degree of improvement of the technical and economic characteristics of new equipment.

IT IS IMPORTANT

It is ineffective to operate obsolete equipment, so it needs to be replaced before the onset of physical wear and tear.

The ideal situation is when the period of physical wear and tear coincides with moral wear, but in real life This is extremely rare. Typically, obsolescence occurs much earlier than the life of the equipment.

To ensure continuous production process there are the following main wear and tear compensation forms: repair, replacement and modernization. For each type of equipment, the technical services of the enterprise determine the optimal ratio of forms of wear compensation that meets the requirements of the organizational and technical development of the enterprise in modern conditions.

Depreciation

Equipment, being a durable item, wears out and transfers its value to products gradually through depreciation. In other words, this is the accumulation of funds for the restoration of equipment, which is carried out in parts due to wear and tear.

According to the Tax Code of the Russian Federation, depreciable property is property with a period beneficial use more than 12 months and an initial cost of more than 100,000 rubles.

Depreciation deductions is a monetary expression of the degree of depreciation of fixed assets (FPE), which is included in production costs and forms a source of funds for the purchase of equipment to replace worn-out equipment or a method of returning capital advanced to equipment.

Depreciation groups and their corresponding useful lives are established in accordance with Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (as amended on July 7, 2016) “On the Classification of fixed assets included in depreciation groups.” In this case, the residual value of fixed assets is determined as the difference between the original cost and the amount of depreciation of fixed assets.

Let's calculate depreciation amounts by year (linear method) (Table 4).

When the entire cost of the fixed asset is transferred to the cost of manufactured products through depreciation deductions, then the amount of deductions will correspond to the original cost of the fixed asset, depreciation will no longer be accrued.

ECONOMIC EFFICIENCY OF USING FIXED ASSETS

To analyze the economic efficiency of using fixed assets, a number of indicators are used. Some indicators assess the technical condition, others measure the output of finished products relative to fixed assets.

Indicators characterizing the technical condition of equipment

Wear rate (To purl) reflects the actual depreciation of fixed assets:

K out = Am / From first × 100%,

where Am is the amount of accrued depreciation, rub.;

From the first - the initial cost of fixed assets, rub.

The Alpha company acquired fixed assets in January 2016 (see Table 4) with a useful life of two years. Depreciation amounts to:

RUB 51,832.44 / RUB 103,664.88 × 100% = 50%.

This indicator characterizes high degree wear. This is due to the fact that the fixed assets of the enterprise belong to the first depreciation group with a short useful life.

Fixed asset serviceability ratio (By date) is the inverse of the wear rate. It shows what proportion the residual value of fixed assets is from their original cost:

To fit = 100% - To wear.

Let's calculate fitness factor fixed assets of the Alpha company: 100% - 50% = 50 % .

The level of serviceable fixed assets is 50%, which indicates severe wear and tear of fixed assets due to a short service life.

Age composition of equipment

To develop measures to improve the use of equipment, it is necessary to control the age composition by different types equipment, determining suitability. The age composition is characterized by grouping equipment according to the period of its operation (Table 5). Analysis of the age composition by equipment groups is carried out in the context of workshops and production areas.

There is a positive trend towards an increase in the share of young equipment ( age groups 1 and 2) with a service life of up to 10 years. In this case (see Table 5) we can conclude that the enterprise put into operation new equipment, as a result of which the share of young equipment in the reporting year was 27,20 % (5.70% + 21.50%) compared to 27% (5.10% + 21.90%) last year.

Notes

1. With long service life, significantly exceeding the standard, the technical and economic characteristics of the equipment deteriorate (accuracy of parts processing, equipment productivity, growth rate of production volumes), product quality deteriorates, and production defects increase. At the same time, the costs of equipment repair and operation are growing significantly.

2. As physical wear and tear increases, unscheduled downtime associated with equipment malfunction increases, the duration of the repair cycle changes, and the costs of maintenance and repairs increase.

Economic indicators characterizing the efficiency of use of fixed assets

Capital productivity (F department) is a general indicator characterizing the output of finished products per 1 ruble. fixed assets. If the coefficient decreases, this can be explained by the fact that the increase in labor productivity is less than the increase in fixed assets (the reason for this situation is the depreciation of fixed assets and the high costs of their repair and maintenance). In general, the coefficient shows how effectively all groups of equipment are used:

F department = Q real/S av/y,

Where Q real - volume of product sales in the reporting period, rub.;

From av/y - average annual cost of fixed assets, rub. (arithmetic mean between the value of fixed assets at the beginning and end of the reporting period).

Let's calculate capital productivity for Alpha LLC under the following conditions:

• planned sales volume - 3190 units. chairs priced at RUB 24,000. for a unit;
• the average annual cost of fixed assets is RUB 25,916.22.

F department = 3190 units. × 24,000 rub. / RUB 25,916.22 = 2954.13 rub.

This is a very high figure, indicating that for 1 rub. fixed assets account for 2954.13 rubles. finished products. There are two explanations for this situation: 1) the production of chairs is not automated; workers do most of the work manually; 2) the cost of some equipment is below 100,000 rubles, and according to tax legislation is not depreciated.

Notes

1. A positive trend is considered to be an increase in the volume of product sales with a decrease in the cost of fixed assets. In this case, it is concluded that effective use fixed assets.

2. The capital productivity ratio can be influenced by optimizing equipment loading, increasing labor productivity and the number of work shifts.

Capital intensity (F emc) is an indicator inverse to capital productivity, characterizing the cost of fixed assets per 1 ruble. finished products. The coefficient allows you to determine the impact of changes in the use of fixed assets on the overall need for them. A reduction in the need for fixed assets can be considered as conditionally achieved savings in additional long-term financial investments. Formula for calculating capital intensity:

F emk = C avg / g / Q real.

Let's calculate the value of the indicator for the analyzed enterprise:

F emk = 25,916.22 rubles. / (3190 units × 24,000.00 rub.) = 0.00034.

The coefficient shows that for 1 rub. finished products account for 0.00034 rubles. cost of fixed assets. This indicates the efficient use of fixed assets.

Important detail: a decrease in the value of capital intensity means an increase in the efficiency of organizing the production process.

Capital-labor ratio (F vrzh) characterizes the degree of equipment of the main production workers and shows how many rubles the cost of equipment falls on one worker:

F vrzh = C avg / C number,

where C numbers - average number workers, people

Let's calculate the capital-labor ratio for the Alpha company if the average number of employees is 52 people.

F vrzh = 25,916.22 rubles. / 52 people = RUR 498.39.

For one main production worker of the Alpha company there are 498.39 rubles. value of fixed assets.

Notes

1. The capital-labor ratio directly depends on the labor productivity of workers in the main production and is measured by the number of products manufactured by one employee.

2. A positive trend is considered to be an increase in the capital-labor ratio along with an increase in the labor productivity of main production workers.

Return on fixed assets (capital return, R OS) - characterizes the profitability of the enterprise's fixed assets. This indicator contains information about how much profit (revenue) is received per 1 ruble. fixed assets. The indicator is calculated as the ratio of net profit (sales proceeds, profit before tax) to the average annual cost of fixed assets (the arithmetic mean between the cost of fixed assets at the beginning and end of the reporting period):

R OS = emergency / S avg / year,

where state of emergency - net profit, rub.

Let's calculate the value of the capital profitability indicator for the analyzed enterprise, provided that its net profit in the reporting period is RUB 4,970,000.00.

R OS = 4,970,000.00 rub. / RUB 25,916.22 = 191,77 .

Notes

1. The profitability indicator of fixed assets does not exist normative value, but its growth in dynamics is positive.

2. The higher the value of the coefficient, the higher the efficiency of using the enterprise's fixed assets.

Renewal factor (K about) - characterizes the pace and degree of renewal of fixed assets, calculated as the ratio of the book value of received fixed assets to the book value of fixed assets at the end of the reporting period (the initial data for the calculation is taken from the financial statements):

To about = From new. OS/S to,

where is C new OS - cost of acquired fixed assets for the reporting period, rub.;

C to - cost of fixed assets at the end of the reporting period, rub.

The fixed asset renewal ratio shows what portion of the fixed assets available at the end of the reporting period consists of new fixed assets. A positive effect is considered to be a tendency for the coefficient to increase in dynamics (evidence of a high rate of renewal of fixed assets).

Important detail: When analyzing the renewal of fixed assets, you need to simultaneously evaluate their disposal (for example, due to sale, write-off, transfer to other enterprises, etc.).

Attrition rate (To select) is an indicator characterizing the degree and rate of disposal of fixed assets from the production sector. It represents the ratio of the value of retired fixed assets ( Selected) to the cost of fixed assets at the beginning of the reporting period ( S n) (initial data for calculation are taken from financial statements):

To select = From select / From n.

This ratio shows what part of the fixed assets that the enterprise had at the beginning of the reporting period was disposed of due to sale, wear and tear, transfer, etc. The analysis of the retirement ratio proceeds simultaneously with the analysis of the renewal ratio of fixed assets. If the value of the renewal coefficient is higher than the value of the retirement coefficient, then there is a tendency to update the equipment fleet.

Capacity utilization factor- an indicator determined by the ratio of the annual volume of planned or actual production to its average annual capacity.

The company's planned production output is 3,700 units, the average annual production capacity ( maximum amount products) - 4200 pcs. Hence the degree of utilization of production capacity:

3700 pcs. / 4200 pcs. = 0,88 , or 88%.

Notes

1. The production capacity utilization factor can also be used at the preliminary stages of forming a production program.

2. The value of the utilization factor cannot exceed one or 100%, since production capacity represents the maximum possible volume of output at better conditions production.

3. The ideal utilization rate is 95%, with the remaining 5% intended to ensure flexibility and continuity of the production process.

Shift rate (K cm) — an indicator reflecting the ratio of actually worked time to the maximum possible operating time of equipment for the analyzed period (can be calculated for the entire workshop or group of equipment). Calculation formula:

K cm = F cm / Q generally,

where F cm is the number of machine shifts actually worked;

Q total - total amount of equipment.

The enterprise has 61 pieces of equipment installed. During the first shift, only 48 units of equipment worked, and during the second shift, 44 units. Let's calculate the shift ratio: (48 units + 44 units) / 61 units. = 1,5 .

Notes

1. The shift coefficient characterizes the intensity of use of fixed assets and shows how many shifts each unit of equipment works on average annually (or per day).

2. The value of the shift coefficient is always less than value number of shifts

Equipment load factor (K z. about) is an indicator that is calculated on the basis of the production program and technical standards for the production time of products. It characterizes the use of the effective operating time of equipment for a certain period and shows what equipment load the production program provides. It can be calculated for each unit, machine or group of equipment. Calculation formula:

K z. ob = Tr pl / (F pl × K inv),

where Trpl is the planned labor intensity of the production program, standard hours;

F pl - planned equipment operating time, h;

K vnv is the coefficient of fulfillment of production standards, which is determined using the average percentage of fulfillment of production standards.

Important detail: fulfillment of production standards is accepted on the condition that 25% of the advanced core production workers fulfill these standards above the average percentage.

Let’s say there are 50 workers in the assembly shop. fulfill production standards as follows: 25 people fulfilled production standards by 100%, 15 people by 110%, 10 people by 130%.

At the first stage, we determine the average percentage of fulfillment of production standards:

(25 people × 100%) + (15 people × 110%) + (10 people × 130%) / 50 people = 109 % .

Thus, 25 people who fulfilled the production standard by more than 109% can be considered advanced workers. Specific gravity frontline workers who fulfilled the production standard by 130% is 40% (10 people / 25 people × 100%). Consequently, the coefficient of fulfillment of the production norm should be taken in the amount 130 % .

To calculate the equipment load factor, it is necessary to determine the labor intensity of the production program, taking into account the current standards for types of equipment. For Alpha LLC, the labor intensity of the production program is 99,000 standard hours(quantity of equipment - 61 units).

The effective working time fund (EFV per unit of equipment was calculated earlier) will be 103,273 h(1693 hours × 61 pieces of equipment).

Let's find the equipment load factor for the analyzed enterprise:

K z. rev = 99,000 standard hours / (103,273 h × 1.3) = 99,000 / 134,254.90 = 0,74 .

As calculations show, equipment load level allows you to fulfill the production program for the planned period.

Notes

1. The equipment load factor obtained by calculation has a high value, approaching unity. Its value should not exceed one, otherwise measures will have to be taken to increase equipment productivity and increase the shift ratio. At the same time, a certain reserve must be provided in the degree of equipment load in case of unforeseen downtime, changes in technological operations and restructuring of the production process.

2. If fluctuations occur in the market (growth/decrease in demand) or force majeure circumstances, the enterprise must quickly respond to any changes. For achievement best quality production and improvement of its competitiveness, it is necessary to monitor the use of production capacity, and for this it is necessary to constantly improve and update the operation of equipment and increase labor productivity (these two factors underlie the work of any manufacturing enterprise).

HOW TO IMPROVE THE USE OF PRODUCTION CAPACITY

If projected sales are lower than production, the question of how to improve capacity utilization must be addressed.

To improve capacity utilization necessary:

• reduce equipment downtime or replace it with a new one. In the case of changing equipment, it is worth calculating the economic benefits, since the costs of purchasing new equipment may be higher than the benefits from its implementation;
• increase the number of core production workers that can produce large quantity products (at the same time, labor costs as part of semi-variable expenses will increase);
• increase worker productivity by establishing shift schedule work or increasing output using a bonus system for fulfilling an increased production plan (in this case, there will be an increase in semi-variable costs per unit of production);
• improve the skills of key production workers. Ways of implementation: train existing specialists or hire new highly qualified specialists (in both cases the company will incur additional costs);
• reduce the labor intensity of manufacturing a unit of production. Most often achieved by applying the results scientific and technological progress and re-equipment of production.

To improve the quality and competitiveness of manufactured products, it is necessary to constantly monitor the use of production capacity.

A. N. Dubonosova, Deputy Managing Director for Economics and Finance

Any enterprise has the final result of certain products, products, services or work. Production capabilities act as the main limitation on production volumes. The specific value of the production capabilities of any company lies in the optimal production volume and its production capacity.

The optimal production volume represents the volume that ensures the fulfillment of concluded contracts and obligations to produce products within the established time frame with minimal costs and the highest possible efficiency. Production capacity represents the company's annual supply, taking into account the availability and use of resources and changes in current price levels.

Production capacity calculation

The value of production capacity represents the volume of basic production means, including the extent of their use. Thus, production capacity can be defined as the maximum possible output of products per unit of time in physical terms in the established nomenclature and assortment according to plan, with full use of equipment and production area. The calculation of production capacity takes into account the use of advanced technology, improvement production organization and labor organization, provides high quality products.

Factors of production capacity

The amount of production capacity can be influenced by several factors, among which are:

1. number and composition of installed machines, equipment, units and mechanisms,
2. technical and economic use of mechanisms, machines,
3. progressiveness of technology and technology in production,
4. working time fund for equipment,
5. level of labor organization and production process,
6. production areas of the main workshops and the enterprise as a whole,
7. the intended assortment and range of products that have a direct impact on the production of products in the presence of certain equipment.

In the case of determining the composition of equipment, the totality of equipment of the main production is taken into account in accordance with the types that were installed at the beginning of the year, as well as those put into operation in the planned year. The calculation of production capacity does not include reserve equipment, equipment of pilot and experimental sites, equipment that is used for vocational and technical training.

Calculation method

The calculation of the production capacity of an enterprise cannot be carried out once, since it changes over time. Calculation of production capacity occurs on a certain calendar date, mainly January 1 of the planning year and January 1 of the next. In this case, the input power is calculated in the planning year, and in next year output power. The production capacity calculation also calculates the average annual capacity used to compare production plans and reports. finished products. In general, the formula for calculating production capacity is presented as follows:

MP = Pob * Fob

MP = FOB/T

Here MP is an indicator of power,

Pob – productivity in pieces per unit of time,

FOB – equipment time fund,

T – labor intensity.

Output and average annual power

The output and average annual capacity of an enterprise can be calculated using several formulas. Output power is calculated using the following formula:

Mout = Min + Mvv - Mout

The average annual capacity of an enterprise is calculated using the formula:

M av = Mvx + (Mvv * n1/12) – (Msal * n2/12)

Here Mvv is the input power,

Mvh – input power,

Mvyb – retiring power,

N1 – months of operation of the introduced capacity,

H2 – months of absence of retiring capacity

Examples of problem solving

EXAMPLE 1

EXAMPLE 2

1. Kitchen production capacity
2. Determine the annual production capacity of the workshop
3. Determine the production capacity of the workshop and annual output commercial products
4. Determine the annual production capacity of the enterprise
5. Determine the average annual production capacity of the enterprise
6. Determine production capacity utilization factor

Task. Kitchen production capacity

Calculate the daily production capacity of the kitchen and the annual production program of the canteen for the production of first courses.

A comment.
If you think about the essence of the problem... well, okay, let’s say that there is a kind of “McDonald’s soup”, when the same product is consumed endlessly, in the same recipe, all year round. The author is not concerned with market and seasonal fluctuations in demand. Let's leave the semantic content (what nonsense, after all...) to the conscience of the author.

This problem is presented solely because the technique for solving it will be useful for industrial enterprises with serial production. It is also worth paying attention to the fact that for some reason the author does not take into account the working hours of the staff. In practice, be sure to pay attention to this. Related to this fact is the question of how to interpret the phrase “on shift.” If the kitchen hours are 10 hours, do we have one 10-hour shift or two five-hour shifts? Subject to 40 hour working week, it turns out that there is one shift with a staggered staff work schedule. That is, one person can work no more than four days a week.

Solution.
Let's start with the daily "production capacity".
The nominal time fund will be:
10 hours x 60 minutes = 600 minutes

Effective time fund
600 - 50 = 550 minutes

Production cycle time
120 + 20 = 140 minutes

The number of operating cycles per day will be
550 / 140 ≈ 3,93 = 3

Here is the first "surprise". If we had mass production, then we would pay the missing 10 minutes (140x4 - 550) as overtime and receive an additional volume of products to the warehouse (!). But... we have perishable products that must be also sold and consumed. Opening hours are limited by the institution's operating hours. That is, we cannot put anything “into the warehouse”! That's why we take the number of production cycles to be three.

Now we determine the volume of production in portions.
120 * 0.9 / 0.5 = 216 servings

Thus, release per day will be 216 * 3 = 648 servings

Again, if we were talking about production, due to processing we would have 4 production cycles. (216x4)

Annual issue will be
648 * 305 = 65,880 servings

Task 2. Determine the annual production capacity of the workshop

There are three groups of machines in the workshop of the machine-building plant: grinding - 5 units, planing - 11 units, turret - 15 units. The standard time for processing a unit of product in each group of machines is 0.5 hours, 1.1 hours and 1.5 hours, respectively.

Determine the annual production capacity of the workshop, if it is known that the operating mode is two-shift, the shift duration is 8 hours; regulated equipment downtime accounts for 7% of the operating time fund, the number of working days per year is 255.

Solution.

In order to find the annual production capacity of the workshop, we need to find the actual annual working hours. It is found by the formula:

F n

n

N rev

F nd– nominal working time in days. Measured in days of the year.

WITH - number of shifts in a working day.

t

Let's find the nominal working time fund. Let's substitute the values ​​into the formula.

F n = 255*2*8=4080 h.

F d =4080*(1-7/100)*(5+11+15)=4080*0.93*31=117626.4 hours.

LF - standard time for product processing. Measured in standard hours per piece.

F d

Let's substitute the values ​​into the formula:

VP=37944/(0.5+1.1+1.5)= 117626.4/3.1=37944 units of products

Answer: The production capacity of the workshop is VP = 37944 units of standard products per year

Task 3. Determine the production capacity of the workshop and the annual output of marketable products

Determine the annual production capacity of the workshop and its annual output of marketable products, if the production capacity utilization factor is 0.95. The calculation data is given in the table below.

Solution.

Let's find the nominal working time fund. To do this we use the formula:

WITH– number of shifts in a working day.

t– duration of the shift. Measured in hours.

Let's substitute the values ​​into the formula.

F n =230*2*8=3680 h.

Let's find the actual annual working time fund. To do this we use the formula:

F n– nominal working time fund, measured in hours.

n– regulated equipment downtime, measured as a percentage.

N rev– the amount of equipment in the workshop, measured in pieces.

Let's substitute the values ​​into the formula.

F d =3680*(1-4/100)*25=3680*0.96*25=88320 h.

Let's find the annual production capacity of the workshop. Let's use the formula:

LF- standard time for processing the product. Measured in standard hours per piece.

F d– actual annual working time fund.

Let's substitute the values ​​into the formula.

VP=88320/0.5=176640 pcs.

Now we can find the annual output of commercial products. To do this we use the formula:

VP– annual production capacity of the workshop.

TP=176640*0.95=167808 pcs.

Answer: The theoretical possible output of commercial products is TP = 167,808 pcs., the theoretical production capacity of the VP workshop = 176,640 pcs.

Task 4. Determine the annual production capacity of the enterprise

Determine the annual production capacity of the enterprise and the level of its use using the following data.

Based on the initial data given in the table above, determine the output, average annual production capacity of the enterprise and the utilization rate of production capacity.

Solution.

Mout = Mn + Mm + Mr - Ml

M p

Mm

M r

M l

Let's substitute the values ​​into the formula.

M out = 10+0.4+0.5-0.3=10.6 million UAH.

n1,n2– number of months of use of the introduced capacity.

n3– the number of months during which the capacity withdrawn from production is not used. Let's substitute the values ​​into the formula.

M s =10+0.4*4/12+0.5*3/12+0.3*9/12=10+0.13+0.125+0.675=10.93 million UAH.

OP- volume of production.

PM- productive capacity.

Let's substitute the values ​​into the formula.

K IPM =9.4/10.93=0.86

Answer: Production capacity utilization factor K ipm = 0.86, Estimated annual production capacity M out = 10.6, M s = 10.93

Task 5. Determine the average annual production capacity of the enterprise

The enterprise's capacity at the beginning of the year amounted to 35,800 tons of final products. During the year, the following capacities were introduced: in June - 3500 tons, in August - 5420 tons, in October - 2750 tons. Capacities were withdrawn: in April - 2250 tons, in November 8280 tons. It is necessary to determine: the average annual production capacity and enterprise capacity at the end of the year.

Solution.

Let's find the average annual capacity of the enterprise. Average annual production capacity can also be determined using the following formula:

Mm.– production capacity at the beginning of the year.

M r.– power that is put into operation.

M l.– power that has been taken out of service.

n 1– the number of months of operation of the i-th capacity that was put into operation during the year.

n 2– the number of months after the decommissioning of the i-th capacity during the year, month.

Let's substitute the values ​​into the formula.

M s.= 35 800 + (3500*7+5420*5+2750*3)/12 – (2250*9+8280*2)/12= 35 800 +

+ (24 500+27 100+8250)/12 – (20 250+16 560)/12=35 800 + 59 850/12 –

– 36,810/12 =35,800 + 4985.7 – 3067.5=37,720 t.

Let's find the production capacity at the end of the year. To do this, we add the added capacity to the production capacity at the beginning of the year and subtract the removed capacity.

Let's substitute the values ​​into the formula.

M k.g.= 35,800+3500+5420+2750-2250-8280 = 36,940t.

Task 6. Determine the production capacity utilization factor

The company produces electric motors. Based on the data presented in the table, determine the output and average annual production capacity of the enterprise and the production capacity utilization rate.

Solution.

There are input, output and average annual production capacity. Input power is the power at the beginning of the year. Power output is the power at the end of the year.

Let's find the output production capacity. To do this we use the formula:

Mout = Mn + Mm + Mr - Ml

M p– production capacity of the enterprise at the beginning of the year. Measured in UAH.

Mm– power that increases as a result of equipment modernization and technology improvement. Measured in UAH.

M r– capacity that is introduced as a result of new construction or reconstruction of an enterprise. Measured in UAH.

M l– capacity that has been withdrawn from production. Measured in UAH.

Let's substitute the values ​​into the formula.

M out = 12+0.8+0.6-0.4= 13 million UAH.

Let's determine the average annual production capacity. Let's use the formula:

n1,n2 – number of months of use of the introduced capacity.

n3 – the number of months during which the capacity withdrawn from production is not used. Let's substitute the values ​​into the formula.

M s= 12+0.8*3/12+0.6*4/12-0.4*10/12=12+0.2+0.2-0.33=12.07 million UAH.

Now let's find the production capacity utilization factor. This can be done using the formula:

OP – production volume.

PM – production capacity.

Let's substitute the values ​​into the formula.

K IPM = 10/12.07 = 0.829

Answer: K inm =0.829, M out =13 million UAH, 12.07 million UAH.

The production capacity of the enterprise may vary throughout the year. It is calculated taking into account:

1) commissioning of capacities through the construction of new, reconstruction and expansion of existing enterprises and technical re-equipment;

2) changes in the nomenclature and range of products;

3) disposal of capacities due to disrepair and wear.

There are: input power at the beginning of the planning period, output power at the end of the planning period and average annual power.

Average annual capacity is determined by adding to the input power (at the beginning of the year) the average annual input and subtracting the average annual output of power. The average annual commissioning or disposal is determined by multiplying the commissioning or retirement capacity by the number of months (and in the canning industry, by the number of shifts) remaining from the moment of commissioning or retirement until the end of the year, and dividing the resulting product by 12 (and in the canning industry, by the number of shifts). , determined by the annual working time fund).

Menter * n 1 M select * n 2

Msryear = M at the beginning of the year + –

Wed annual average annual

input of PM disposal of PM

where: n is the number of months (in the canning industry - the number of shifts) from the moment the PM is introduced until the end of the year;

n 2 – the number of months (in the canning industry – the number of shifts) from the moment of disposal of the PM until the end of the year.

Indicators of the use of enterprise PM:

1. The coefficient of utilization of the enterprise's PM (K), also known as the integral (general) coefficient (Kintegra).

2. Equipment intensive use factor (Quintens).

3. Extensive power utilization coefficient (Kexten).

The utilization rate of PM (planned or actual) is determined by the formula:

Vplan (fact)

K = Kintegra =

Msrgod

where: Vplan (actual) – production of products (or processing of raw materials) in physical terms;

Msrgod – installed average annual capacity.

Example 1. Oil plant capacity = 128 thousand tons of sunflower seeds per year

Vfact = 110 thousand tons of sunflower seeds

Vplan = 105 thousand tons of sunflower seeds

Kfact = 110/128 = 0.86

Kplan = 105/128 = 0.82

Conclusion: The company has improved capacity utilization compared to plan.

Example 2. Capacity of a margarine plant: 21,100 tons of margarine

Vfact = 20500 t.

Kfact = 20500/21100 = 0.96

Example 3. The average annual capacity of a cannery is 17,825 tubes.

The actual production per season is 16,000 tubes of tomato paste.

Therefore, Kfact = 16000/17825 = 0.9

The coefficient of intensive use of equipment (in terms of productivity) is determined by dividing the actual or planned productivity of production (or processing of raw materials per unit of time (per hour, per day) by the technical standard of productivity of the leading equipment in the same unit of time (hour, day).

Quintens = q / Nт,

where: q is the productivity of the leading machine for producing products and processing raw materials per unit of time (per hour, day) according to plan or actually;

N T – technical standard for the performance of leading equipment.

For example: The daily capacity of the extractor is 400 tons of sunflower seeds, the actual productivity is 390 tons/day.

Quintens = 390 / 400 =0.98

The coefficient of extensive equipment utilization is defined as the ratio of the planned (actual) operating time of the equipment (F) to the time taken when calculating the equipment power (F max).

Kexten = F / F max

For example, the extraction line at the oil extraction plant had to be in operation for 7.68 thousand hours. per year (320 * 24 hours), in fact she worked 6.9 thousand hours, which means Kexten = 6.9/7.68 = 0.9, i.e. downtime was 10%.

The main factors influencing the use of production capacity are:

1) capacity of fixed assets (technical condition);

2) the devices, tools, equipment used;

3) operational standards for equipment performance (must be progressive);

4) operating mode of the equipment;

5) production technology;

6) quality, composition of raw materials, materials, fuel and energy resources and timely provision of them;

7) specialization of equipment;

8) level of organization of production and labor;

9) cultural and technical level of personnel;

10) elimination of bottlenecks;

11) natural and climatic conditions.

In conditions market economy we have to constantly solve the problem of updating products with expanding the range, which worsens the use of the enterprise's PM. It is known that product renewal is associated with improved technology, which reduces capacity utilization.

In a market economy, enterprises may not have uniform output throughout the year or quarter, as was the case before, because Demand for products changes and their updating is required. Therefore, fluctuations in capacity utilization are inevitable.

The Toyota company (Japan) allows a low level of equipment utilization, because Overproduction leading to waste is even more undesirable than low capacity utilization.

Downtime (due to lack of demand) is not considered unproductive. It is used for preventive maintenance. In addition, production may be stopped to ensure product quality.