The number of products produced at the enterprise coincides with the number of products sold.

Commercial products are the cost of finished products that meet the requirements of technical specifications, contracts, standards, documented with delivery documents, accepted by the quality control department and transferred to the finished product warehouse for sale to consumers.

Commercial products are valued at the enterprise price and determined by the formula

TP = 620,000 * 60308.89 = 37,391,511,800 rub.

Sold products (RP) or sales revenue is the cost of products shipped or paid for by the consumer. It is estimated at selling prices and calculated using the formula

.

RP = 620,000 * 72370.67 = 44,869,815,400 rubles.

4.2. Calculation of profit from sales

The profit of an enterprise from sales before taxation is determined by the formula

–NND,

Where
– profit per unit of product, den. units;

– annual production of products, pcs.

NIT – the amount of property tax, which is determined by the formula

,

Where
– residual value of the passive part of fixed assets, den. units;

–real estate tax rate, (1%).

The net profit of an enterprise is determined by the formula

,

where NP is the amount of income tax, which is determined by the formula

,

de
– income tax rate, (24%);

The results of calculating net profit are presented in table 4.1.

Table 4.1.

Calculation of net profit

5. Calculation of the need for own working capital

Working capital includes the funds necessary to create circulating production assets and circulation funds.

Determining the planned need for own working capital is called rationing. Working capital invested in inventories, work in progress and finished products in the enterprise's warehouse are subject to rationing. All components of working capital are calculated separately.

5.1. Calculation of working capital standards for production inventories

The following are calculated as part of industrial inventories:

Basic and auxiliary materials;

Components and semi-finished products;

The need for working capital to create inventories of materials (main and auxiliary) is determined as follows:

,

Where - the norm of the supply of materials, in days;

- annual need for materials, den. units;

T – duration of the planned period (360 days).

The material stock norm is determined in days and includes the norms of current, insurance, and transport stocks:

,

Where
- the norm of the current stock, which is created for the time between two next deliveries of material resources, days;

- the norm of safety stock, which is created in case of unforeseen supply disruptions, poor-quality deliveries, and is accepted in the amount of 0.5 of the current stock, days;

- the norm of transport stock, which is created in the event of a discrepancy in the transit time of material resources and documents for them, days.

The cost of the annual requirement of materials can be determined by the formula:

,

Where - material costs per unit of production, den. units,

cm = 20025*620000 = 12,415,500,000 rub.

NZ = 15+0.5*15+2 = 24.5

Nom(m) = 24.5 * 12415,500,000 / 360 = 844,943,750 rub.

The working capital standard for components is determined by the formula

,

Where - norm of stock of components (calculated similarly to the norm of stock of materials), days;

- annual demand for components, den. units, which is determined by the formula

,

Where - costs of components per unit of production, den. units

Sk = 18420*620,000 = 11,420,400,000 rub.

Nose (k) = 25 * 11,420,400,000 / 360 = 793,083,333 rub.

The working capital standard for packaging is determined as follows:

,

Where
- stock norm for containers (5 rubles per 10 thousand rubles of marketable products).

Nose(t) = 37,391,511,800 * 5/ 10,000 = 18,695,756 rub.

27. What is included in the “gross turnover” indicator.

GROSS TURNOVER- the total cost of the entire volume of products produced by an enterprise over a certain period of time, most often a year. Includes finished products, work in progress, internal turnover of the enterprise, and performance of production work.

28. Two ways to calculate “gross output” by element.

29.Two methods for calculating “commercial products”. Methodology for calculating the volume of product sales.

Gross output- This cost of the overall result production activity of an enterprise for a certain period of time.

Gross output is calculated in two ways:

1) as the difference between gross and intra-factory turnover:

VP = Vo – Vn,(1.1)

where Vo is gross turnover;

Vn – intra-factory turnover.

Gross turnover- this is the cost of the entire volume of products produced over a certain period by all workshops of the enterprise, regardless of whether these products were used within the enterprise for further processing or were sold externally.

Intra-factory turnover- this is the cost of products produced by some and consumed by other workshops during the same period of time.

2) as the sum of marketable products and the difference and balances of work in progress (tools, devices) at the beginning and end of the planning period

VP = TP + (NZPk – NZPn) + (Ik – In), (1.2)

where NZPn and NZPk are the value of work in progress balances at the beginning and end of a given period.

In and Ik - the cost of special tools, semi-finished products, home-made devices at the beginning and end of a given period

Unfinished production– products unfinished by production: blanks, parts, semi-finished products located at workplaces, control, transportation, in workshop storerooms in the form of stocks, not accepted by the quality control department and not delivered to the warehouse of finished products.

Commercial products- These are products intended for sale.

The volume of marketable products for the period is determined by the formula

TP = Tg + Tk + Tn + F + Tu,(1.3)

where Tg is the cost of finished products for external sales;

Tk - the cost of finished products for the needs of capital construction and non-industrial economy of your enterprise;

Tn – the cost of semi-finished products of its own production and products of auxiliary workshops for external sales;

Ф – cost of fixed assets of own production introduced during the period;

Тu – the cost of services and work of an industrial nature on orders from outside or for non-industrial farms and organizations of one’s own enterprise.

Products sold characterizes the cost of the volume of products supplied to the market in a given period and subject to payment by consumers. Sold products differ from commercial products by the balance of finished products in the warehouse. The volume of products sold (RP) according to the plan is determined by the formula

RP = TP + He – Ok, (1.4)

where He and Ok are the balances of unsold products at the beginning and end of the planning period.

At the end of the year, the balance of unsold products is taken into account only for finished products in the warehouse and shipped goods for which payment has not yet arrived.

Example. Determine the size of gross, marketable and sold products. In the reporting period, the enterprise produced products X in the amount of 500 units, products Y - 800 units. The price of product X is 2.5 thousand rubles, Y is 3.2 thousand rubles. The cost of non-industrial services provided to third parties is 50 thousand rubles. The balance of work in progress at the beginning of the year was 65 thousand rubles, at the end of the year – 45 thousand rubles. Remains of finished products in warehouses at the beginning of the period - 75 thousand rubles, at the end of the period - 125 thousand rubles.

Solution: We determine the volume of marketable products using formula (1.3):

TP = (500 × 2.5 + 800 × 3.2) + 50 = 3,860 thousand rubles.

Gross output differs from marketable output by the amount of change in work in progress balances at the beginning and end of the planning period: VP = 3,860 + 45 – 65 = 3,840 thousand rubles.

We determine the volume of products sold using formula (1.4): RP = 3,860 + 75 – 125 = 3,810 thousand rubles.

Number of products, volume of work, services intended for sale, fully completed in production. Typically, products are considered complete after their final acceptance by the inspection service.
The volumes of shipped and marketable products are related by the following relationship:
C tp = Sop + Sgpk ~ Sgpn, (8-4)
where Sop is the cost of products shipped in the reporting period, rubles;
C TP - cost of marketable products produced in this period, rubles;
Сгпн, Сгпк - balances of marketable products, respectively, at the beginning and end of the reporting period (at cost), rub.
This formula is used for calculation.
Based on external accounting reports, only the cost of marketable products produced since the beginning of the reporting year can be calculated.
Balances of finished products are determined according to Form 1 \"Balance Sheet\" at the beginning and end of the period, on line 215 \"Finished products and goods for resale\" (balances in stock).
It should be noted that the assessment of the volume of marketable products produced by the enterprise is approximate. The reason is that in line 215 of Form 1, the balance of “goods for resale” is taken into account in the total amount. If the enterprise is engaged, in addition to production, also in trading activities, these balances exist. For the accuracy of the calculations, they must be excluded. However, this cannot be done using external accounting data.
After calculating the cost of commercial products, you can make an approximate estimate of it in selling prices (this is one of the traditional tasks of analysis). An accurate assessment is impossible in this case, since in Form 1 the balances of finished products (line 215) are taken into account only at cost.
For this purpose, the coefficient for converting production costs into selling prices (excluding VAT) is calculated:
Kp=Vrp/Srp, (8-5)
where Vrp is revenue (net) according to Form 2 (line 010), rub; CRP - cost of products sold, rub. Then the approximate volume of marketable products at selling prices (excluding VAT) in the reporting period can be calculated as:
TP=Kp*Stp (8.6)
By analogy, other indicators can be recalculated in selling prices. Gross output - the total number of products (works, services) that were in production in the reporting period. At the same time, the degree of their readiness does not matter: both fully manufactured products and work in progress are taken into account in the gross output.
The cost of commercial and gross output is related to the following relationship:
Svp = Stp + Snzpk ~ Snzpn, (8-7)
where SVP is the cost of gross output of the reporting period, rubles;
Snzpn, Snzpk - balances of work in progress (incompletely manufactured products), respectively, at the beginning and end of the reporting period (at cost), rub.
This formula is used for calculation. Note that only the cost of gross output can be determined from external accounting reports.
The components of formula (8.7) are defined as follows:
cost of marketable products - according to formula (8.4); "remains of work in progress - according to form 1
\"Balance sheet\" on line 214 \"Costs in work in progress (distribution costs)\".
It should be noted that the calculation is close. It is due to the fact that on line 214, in addition to the costs associated with the production of products, account balances 29,30,36,44 are also taken into account. However, it is not possible to identify the amount of balances on these accounts only according to Form 1 data.
Let us demonstrate the method outlined here using data from Example 6.1. The source data are table 6.1 (form 1) and table 6.2 (form 2).
We begin the calculation by examining Form 2. It shows the volume of products sold both at selling prices (excluding VAT) - 6200, and at cost:
PSA = Sp + C k + Su = 4520 + 600 + 140 = 5260 Then the volume of shipped products is calculated (at cost):
Sop = Srp + Sopk - Sopn = 5260 + 3455 - 5090 = 3625 Determine the volume of marketable products:
a) at cost
C tp = Sop + Sgpk - Sgpn = 3625 + 70 - 30 - 3665
b) in selling prices
coefficient for converting costs into prices: Kp = Vrp / Crp = 6200/5260 = 1.179
commercial products at selling prices: TP=Kp*Stp = 3665 * 1.179 = 4320
Then the volume of gross output is calculated (at cost):
Svp = Stp + Snzsh - Snzpn = 3665 + 4280 - 3190 =
4755
We see that in the reporting period the company had production activities. This is indicated by the presence of commercial and gross output.

Every enterprise faces the inevitability of planning production volumes and sales of products. Calculation of product output is a mandatory element not only in production planning, but also in the work of sales and supply departments. In addition, the company's management needs to present production capacities calculated in natural and monetary equivalents. Let's talk about the meaning of production volume and its calculation.

Definition

In essence, the volume of output is the summed amount of goods produced over a certain period and expressed in various indicators. The significance of this indicator is due to two points of view:

• financial, since it is the main volumetric value characterizing the scale of the company’s production activities. The company is obliged to provide such information to higher organizations, founders, investors and other users;
• strategic, since it positions the enterprise and provides conditions for concluding contracts and promoting in the market.

The units of measurement of production volume and product sales are the following indicators:

• Natural (pieces, m, tons, kg);
• Cost (in rubles or other currency);
• Conditionally natural (in generalizing the assessment of the volume of output of heterogeneous products).

Output volume: formula

The main indicators characterizing the volume of production are the gross and commodity value of the product. Gross value is the monetary value of all company products and services provided during the reporting period. It takes into account the total cost of manufactured products, semi-finished products, services provided, changes in work in progress balances and intra-system turnover.

Commodity value refers to the cost of products produced by an enterprise and intended for sale. Fluctuations in the value of “work in progress” and intra-farm turnover are not included in the commodity value. In many enterprises, the values ​​of gross and marketable output are identical if there are no indicators of internal turnover and work in progress.

Gross production volume is calculated using the formula:

VP = TP + (NP k/g – NP n/g), where

VP and TP – gross and marketable products,

NP k/y and NP n/y – work in progress at the end and beginning of the year.

Equally important is the expression of production volume using natural values. This method is used when analyzing production volumes and sales of products by types and categories of homogeneous products. Production volume is calculated using the formula:

O pr = K x C, where K is the number of units of goods produced, C is the price of the product.

For example, if during the period under review 100 parts were produced at a price of 200 rubles. and 500 parts at a price of 300 rubles, then the total production volume will be 170,000 rubles. (100 x 200 + 500 x 300).

How to find product sales volume: formula

Product sales volume is calculated based on the size of products shipped or revenue received. It is important for the analyst to know how the product is being sold, whether demand for it is falling and whether to increase production volume. The indicator of the volume of products sold (in dynamics) answers these questions. It is calculated using the formula:

O rp = VP + O gpng - O gpkg, where

VP – gross product,

О gpng and О gpkg – GP balances at the beginning and end of the year.

For example, the volume of production for the year amounted to 300,000 rubles, the balance of the state enterprise in warehouses amounted to: 20,000 rubles. at the beginning of the year, 35,000 rubles. - finally. The volume of products sold was:

O rp = 300,000 + 20,000 – 35,000 = 285,000 rub.

Optimal output volume

The optimal production volume is one that ensures the fulfillment of the terms of the concluded agreements within the agreed time frame with minimal costs and maximum efficiency. The optimal volume is determined by comparing gross or maximum indicators.

By comparing gross values, profit is calculated for different volumes of production and sales of products in the following sequence:

Determine the size of the output volume at which profit is equal to 0;

Calculate the volume of production with maximum profit.

Let us demonstrate the calculation of optimal values ​​using an example:

The essence of the calculations is to identify the sales indicator with zero and marginal profit. The table shows that the company will be able to achieve zero profit by producing from 15 to 20 parts. The profit will reach its maximum value when producing 50 pieces. In this example (with given cost parameters), a sales volume of 50 units will be the optimal indicator, and when concluding supply contracts, one should proceed from the optimal production size.

By comparing the marginal indicators, it is determined to what point an increase in production volume will be appropriate. Here the economist's attention is drawn to costs and income. There is a rule - if the maximum income per unit of product is higher than the maximum cost, then you can further increase production volumes.

When calculating the optimal values, it is necessary to take into account factors affecting the volume of product sales. These include:

• factors indicating the company’s provision with material and raw materials resources, specialists, the use of new technologies and techniques, etc.;

• factors that depend on market indicators, for example, product prices, market saturation with competitive products, purchasing power, etc.

Analysis of production volume and product sales

Analytical work begins with a study of production volumes and growth rates. Therefore, the primary tasks of analyzing production volume and product sales are:

• assessment of the dynamics of production volume;
• identifying conditions that influence changes in these values;
• disclosure of reserves for increasing output and sales.

Product production plan in physical terms contains indicators of production of a certain range of products, assortment and quality of products in physical units.

Product production plan in value terms contains the following indicators: volume of commodity, gross and sold products.

Gross output (GP) characterizes the total volume of industrial production, regardless of the degree of product readiness. Calculated in comparable (constant) prices. Serves to determine the growth rate of production volume, labor productivity indicators, capital productivity, etc.

– the cost of all finished products produced;

– semi-finished products sold externally (both from our own raw materials and from raw materials and materials of customers);

– the cost of industrial work performed on orders from outside;

– the cost of increase (loss) of work in progress balances.

VP = TP + (Nk – Nn) + (Ik – In), thousand rubles . (2.1)

where TP is the volume of commercial products, thousand rubles; Нн, Нк – value of work in progress at the beginning and end of the period, respectively, thousand rubles . ; In, Ik – the cost of special tools, semi-finished products, self-made devices at the beginning and end of the period, respectively, thousand rubles.

The gross output of an enterprise can be calculated using the factory method, as the difference between gross turnover (GT) and intra-factory turnover (IFT).

Gross turnoverenterprises ( IN) is defined as the sum of the cost of gross output produced by all workshops of a given enterprise, regardless of whether these products will be used within the enterprise or sold externally.

VO = VPts1 + VPts2 + … + VPts i, thousand rub. (2.2)

Thus, gross turnover is greater than gross output, since it includes a repeated count - intra-factory turnover, i.e. the cost of products from individual workshops intended for subsequent processing within a given enterprise.

Commercial products (TP)– this is the cost of finished products obtained as a result of production activities, completed work intended for sale externally (to consumers), and services provided.

The volume of marketable products is determined by the formula:

TP = Tg + Tk + Tv + F + R + U, thousand rubles, (2.3)

where Tg - cost of finished products (services, works) intended for external sales, thousand rubles . ; Tk- cost of finished products for the needs of capital construction and non-industrial economy of your enterprise, thousand rubles . ; TV- cost of semi-finished products of its production and products of auxiliary and subsidiary farms intended for external sales, thousand rubles . ; F- cost of fixed assets of own production, thousand rubles .; R- cost of industrial work, thousand rubles; U- cost of services provided by third parties, thousand rubles.

The volume of marketable products is calculated at current prices.

In the chemical and food industries, due to the short duration of the production cycle, the change in work in progress balances is insignificant or equal to zero, so often VP = TP.

Volume of products sold (RP)is determined on the basis of the indicator of marketable products in current prices and changes in the balances of unsold products at the beginning and end of the planning period.

The volume of products sold is one of the main indicators by which the results of the production and economic activities of an enterprise are assessed.

The volume of products sold is determined by the following formula:

RP = TP + (He – Ok), thousand rubles, (2.4)

Where is He, Ok - cost of balances of unsold products at the beginning and end of the period, respectively, thousand rubles .

Sold products also include the balances of products shipped but not paid for, for which the payment deadline has not yet arrived or which will be in the custody of consumers.

Clean products (Emergency) characterizes the value newly created at the enterprise. It does not include the enterprise's costs for the purchase of raw materials, materials, fuel, and energy.

PE = VP – MH, thousand rubles, (2.5)

where MZ - amount of material costs included in the cost of production, thousand rubles.

Example:

Determine the volume of gross, marketable and sold products using the following data: the cost of finished products for external sales – 59.5 thousand rubles; cost of external services provided – 10.5 thousand rubles; cost of work in progress: at the beginning of the year 15.9 thousand rubles, at the end of the year - 4.4 thousand rubles; cost (remains) of finished products in the warehouse: at the beginning of the year - 13.0 thousand rubles, at the end of the year - 20.7 thousand rubles.

Solution:

1) determine the volume of commercial products:

TP = 59.5 + 10.5 = 70 thousand rubles . ;

2) determine the volume of gross output:

VP = 70 + (4.4 – 15.9) = 58.5 thousand rubles;

3) determine the volume of products sold:

RP = 70 + (13 – 20.7) = 62.3 thousand rubles.

2.1. Determine the volume of gross, marketable and sold products based on the following initial data: products produced for sale in the amount of 50 thousand rubles, services provided externally in the amount of 1.5 thousand rubles, semi-finished products produced for sale externally in the amount of 0.9 thousand rubles, produced semi-finished products for own needs in the amount of 20.2 thousand rubles, the balance of tools of own production for own needs amounted to: at the beginning of the year - 3.4 thousand rubles, at the end of the year - 4.8 thousand. rub.

2.2. Determine the size of marketable, gross and sold products using the following data. In the planning period, the enterprise will produce products A in the amount of 500 units, products B - 800 units. The price of product A is 2.5 thousand rubles, the price of product B is 3.2 thousand rubles. The cost of non-industrial services provided to third parties is 50 thousand rubles. The balance of work in progress at the beginning of the year was 65 thousand rubles, at the end of the year – 45 thousand rubles. Remains of finished products in warehouses at the beginning of the period - 75 thousand rubles, at the end of the period - 125 thousand rubles.

2.3. Determine the size of marketable, gross and sold products using the following data. In the planning period, the enterprise will produce products A in the amount of 200 units, products B - 300 units. The price of product A is 1900 rubles, the price of product B is 2680 rubles. The cost of non-industrial services provided to third parties is 37,500 rubles. The balance of work in progress at the beginning of the year is 75,000 rubles, at the end of the year – 53,000 rubles. Along with the main products, containers were produced in the amount of 12,000 rubles, including for external distribution in the amount of 8,000 rubles.

2.4. The enterprise produced products worth 325.6 thousand rubles, carried out industrial work worth 41.15 thousand rubles, produced semi-finished products worth 23.7 thousand rubles, including 80% for its own production. The amount of work in progress increased by 5 thousand rubles. All manufactured products have been sold. Material costs account for 40% of the cost of marketable products. Determine the size of commodity, gross, sold and net products.

2.5. Determine the volume of gross, marketable and sold products using the following initial data (table).

2.6. The enterprise, on the basis of concluded contracts for the supply of products, based on the available production capacity, plans the following volume of production of marketable products: ammophos- 600 thousand tons per year, double superphosphate - 160 thousand tons per year, sulfuric acid - 20 thousand tons per year, extraction phosphoric acid - 10 thousand tons per year. The balance of finished products at the beginning of the year was 15 million rubles, at the end of the year – 5 million rubles. The steam power shop must supply 3000 Gcal of heat energy to the shops of its enterprise and 2500 Gcal to the outside. RMC plans the volume of repair work for its enterprise in the amount of 30 million rubles.

Consumption coefficients for raw materials and materials: sulfuric acid - 2.48 tons per ton of phosphoric acid; extraction phosphoric acid- 1.02 tons per ton of double superphosphate and 0.503 tons per ton of ammophos. Planned prices for products are determined in the following amounts: ammophos - 14,000 rubles/t; double superphosphate – 11,500 rub./t; sulfuric acid – 4600 rub./t; phosphoric acid – 15,000 rub./t.; heat energy – 200 rub./Gcal. Determine intra-plant turnover, gross turnover, and calculate the production program of the enterprise.

2.2. Enterprise production capacity planning

Production capacity of the enterprise - This is the maximum possible output of products (performance of work, provision of services), with full use of production equipment and production space, the use of advanced technologies, efficient organization of labor and production, and ensuring high quality products.

Production capacity is the limit to the growth of production volume, therefore it is used for the feasibility study of the production plan for products (works, services).

It is determined by the leading workshops, departments, and equipment of the main production of the enterprise, in which the main technological processes and operations are carried out.

For continuous production:

Mnepr = n·At ·Tef, units/year (2.6)

For periodic production:

Units /year, (2.7)

Where n– number of similar equipment; At one o'clock - hourly productivity (certificate, planned), units/h; Tef– effective operating time of the equipment, h; Tc – duration of the production cycle, h; 1 – coefficient of content of the main substance in the raw material; TO 2 – coefficient of output of finished products from raw materials.

When determining the effective operating time of equipment, the type of production should be taken into account.

For continuous production, the annual effective time fund is determined as follows:

Tnepr ef = Tk – Tppr – Tto, h, (2.8)

where Tk is the calendar time fund, h; Tppr – equipment downtime according to the schedule of scheduled periodic repairs, h; Tto – time of technological shutdowns of equipment, hours.

For periodic production, Tef is equal to the difference between the operating time and equipment downtime during major repairs, which is carried out on weekdays, determined by the formula:

Font-size:14.0pt;line-height:150%">where TV, Tpr– weekends and holidays, h;tcm – duration of the work shift, h; Tsp– pre-weekend and pre-holiday days, h;
tjoint venture - duration of the shift on pre-holiday and pre-weekend days, hours;
WITH– number of work shifts per day; Tkr – equipment downtime for major repairs, h.

The following types of production capacity are distinguished.

Input/output PM is the capacity at the beginning/end of the corresponding planning period. The latter is calculated as the algebraic sum of the input power, the new power introduced during a given period of time and the retired power during the same period of time.

Average annual production capacity - this is the capacity that an enterprise has on average per year, taking into account the commissioning and disposal of capacities. It is the basis for developing a production program and is determined by the formula:

(2.10)

Where Mvx – input power (i.e. power at the beginning of the plan year);
Mvv– newly introduced capacity in the planned year; Mvyb– retired capacity during the plan year;m 1 – the number of full months of production capacity use until the end of the year;m 2 – the number of full months until the end of the plan year after the disposal of capacity.

To determine the reserves for the use of production capacity at the enterprise, it is used capacity utilization factor. It is determined by the ratio of the volume of production according to plan or actual to the average annual production capacity.

, (2.11)

where VPplan is the planned volume of production, thousand rubles;
MSg – average annual production capacity of the enterprise, thousand rubles.

If VPplan ≤ Мср, then the production program of the enterprise is provided with production capacity for the planned year.

Example:

In the workshop for the production of fuel gas from semi-coke it is installed
36 gas generators. Production is continuous. The productivity of one gas generator (planned) is 2t/h. The planned output of fuel gas from a ton of semi-coke is 300 m3. Downtime of 1 unit according to the PPR schedule: in current repairs 24 hours, in major repairs - 360 hours. The duration of the overhaul run between two current repairs is 720 hours, between two major repairs 8640 hours. The plan provides for the operation of all
36 gas generators. According to reporting data, in the past year it worked
32 devices, the actual productivity was 1.9 t/h of semi-coke, the actual downtime for repairs of 1 device was 19 days, no major repairs were carried out. Calculate the production capacity of the workshop in terms of fuel gas and analyze its use if the fuel gas output was 295 m3/t of semi-coke.

Solution:

1) We determine the effective operating time of the equipment:

h;

2) We determine the planned production capacity of the workshop:

Mplan= 36·2·8112·300 = 175219 thousand m3;

3) We determine the actual output of the workshop:

VP = 32·1.9·(8760 – 19·24)·295 = 5 thousand m3;

4) we determine the production capacity utilization factor:

Problems to solve independently

2.7. Determine the planned production capacity of the workshop and the level of its use. The workshop has 40 machines, annual production output is 115.5 thousand items, operating mode is two shifts, shift duration is 8 hours, number of working days per year is 258, regulated equipment downtime is 4% of the operating time fund, standard processing time one product – 1.2 hours.

2.8. There are three groups of machines in the plant workshop: grinding- 5 units, planing- 11 units, revolver- 12 units Time standard for processing a unit of product in each group of machines, respectively: 0.5 hours; 1.1 h; 1.5 hours

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

2.9. Determine the planned production capacity and the actual volume of production. The number of similar machines in the workshop is 30, the standard time for processing a unit of product is 0.6 hours, the operating mode is two-shift, the duration of the shift is 8 hours, regulated equipment downtime is 3% of the operating time fund, the production capacity utilization factor is 0.82 , the number of working days in a year is 255.

2.10. The factory operates in 2 shifts, the number of machines at the beginning of the year is 500. From April 1, it is planned to liquidate 60 machines, and on July 1, put into operation 50 machines. The number of working days per year is 260, the planned percentage of downtime for machine repairs is 5%, the productivity of one machine is 4 m per hour, the production plan is 7500 thousand m. Calculate the production capacity of the factory in the planned period and its utilization rate.

2.11. There are 50 machines in the workshop. Annual production output –
102,700 products, operating mode - two shifts, shift duration - 8 hours. Number of working days per year - 256, regulated equipment downtime - 7% of the operating time fund, standard time for processing one product - 3.2 hours. In November it is planned to install additional
8 machines, in May - to decommission 15 machines. 1. Determine the production capacity of the workshop. 2. Calculate the output and average annual production capacity of the workshop.