The rhythmicity coefficient is calculated using the formula. Analysis of factors for increasing production and sales of products. Analysis of production rhythm. An important indicator of production efficiency is the rhythm of production
The rhythmicity of an enterprise’s operation means uniform production in strict accordance with the production schedule. Violation of the rhythm of production leads to underutilization of production capacity in one period and overload in another, violation of labor protection and safety regulations, overtime work and overspending of the wage fund, the appearance of defects, disruption of the work of related enterprises - consumers of products, payment of fines for violation of delivery conditions and other negative consequences. Therefore, it is necessary to carefully analyze the rhythm of the enterprise’s work and take timely measures to eliminate factors that disrupt it.
The uniformity of product output can be assessed using two main indicators: the rhythm coefficient and the coefficient of variation.
Rhythmicity coefficient (K rhythm)– is determined by summing the actual share 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 amount of production.
It is necessary to strive to achieve a rhythmicity coefficient equal to 1. If the coefficient is 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 (Kv)– is defined as the ratio of the standard deviation from the planned target per day (ten-day, month, quarter) to the average daily (ten-day average, monthly average, quarterly average) planned production output.
where: - square deviation from the average quarterly target; P– number of periods; xpl – average quarterly planned production 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, low level organization, technology and logistics of production, as well as planning and control, etc.
External reasons - untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
Exercise
Determine actual output within the plan (lowest number method).
Determine the rhythmicity coefficient.
Determine the coefficient of variation.
Draw a conclusion.
Table 8
Product rhythm analysis
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Volume of production, thousand rubles. |
Specific gravity, % |
Share of products included in the fulfillment of the rhythm plan, % |
Actual production volume within the plan |
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actually |
actually | ||||||||
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I quarter | |||||||||
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II quarter | |||||||||
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III quarter | |||||||||
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IV quarter | |||||||||
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In just a year | |||||||||
Rhythm ratio = 65000/65300 = 0.9954 = 99.54%
K-t variation = 0.122
Conclusion: Having analyzed the data, we can conclude that the plan for fulfilling the production volume was underfulfilled by 2.75%, the rhythm ratio is 99.54%, this indicates that the enterprise produced 99.54 products in accordance with the planned schedule, due to Due to the rhythm of production, the enterprise received less production in the amount of 326.5 thousand rubles.
The rhythmicity of an enterprise’s operation means uniform production in strict accordance with the production schedule. Violation of the rhythm of production leads to underutilization of production capacity in one period and overload in another, violation of labor protection and safety regulations, overtime work and overspending of the wage fund, the appearance of defects, disruption of the work of related enterprises - consumers of products, payment of fines for violation of delivery conditions and other negative consequences. Therefore, it is necessary to carefully analyze the rhythm of the enterprise’s work and take timely measures to eliminate factors that disrupt it.
The uniformity of product output can be assessed using two main indicators: the rhythm coefficient and the coefficient of variation.
Rhythmicity coefficient (K rhythm)– is determined by summing the actual share 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 amount of production.
It is necessary to strive to achieve a rhythmicity coefficient equal to 1. If the coefficient is 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 (Kv)– is defined as the ratio of the standard deviation from the planned target per day (ten-day, month, quarter) to the average daily (ten-day average, monthly average, quarterly average) planned production output.
where: - square deviation from the average quarterly target; P– number of periods; xpl – average quarterly planned production 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 reasons - untimely delivery of raw materials by suppliers, lack of energy resources through no fault of the enterprise, etc.
Exercise
Determine actual output within the plan (lowest number method).
Determine the rhythmicity coefficient.
Determine the coefficient of variation.
Draw a conclusion.
Table 8
Product rhythm analysis
|
Volume of production, thousand rubles. |
Specific gravity, % |
Share of products included in the fulfillment of the rhythm plan, % |
Actual production volume within the plan |
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actually |
actually | ||||||||
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I quarter | |||||||||
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II quarter | |||||||||
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III quarter | |||||||||
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IV quarter | |||||||||
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In just a year | |||||||||
Rhythm ratio = 65000/65300 = 0.9954 = 99.54%
K-t variation = 0.122
Conclusion: Having analyzed the data, we can conclude that the plan for fulfilling the production volume was underfulfilled by 2.75%, the rhythm ratio is 99.54%, this indicates that the enterprise produced 99.54 products in accordance with the planned schedule, due to Due to the rhythm of production, the enterprise received less production in the amount of 326.5 thousand rubles.
Task No. 2
Based on the data presented in the table:
- determine the indicators of the rhythm of production of products at the book insertion site;
- determine losses in output due to rhythm disturbances.
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Product output per shift at the book insertion site, thousand books |
Notes |
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According to plan |
According to the report |
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There were downtimes |
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Were overtime |
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There were overtime hours |
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Total |
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Based on the analysis materials, draw appropriate analytical conclusions and make recommendations.
Solution
Indicators of production rhythm include the rhythmicity coefficient, the arrhythmicity coefficient and the coefficient of variation.
Auxiliary calculations necessary to determine these indicators are given in the table. Since the 6th and 7th days of the period were non-working days, we exclude them from the calculations.
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Product output per shift at the book insertion site, thousand books |
Specific gravity of products, % |
Execution of the plan, coefficient |
Share of products credited to implementation of a plan, % |
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According to the report |
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Total: |
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Rhythm factor is determined by summing the actual shares of output for each day, but not more than their planned level:
To the rhythm = 11,6%+11%+12,2%+12,5%+12,5%+12,2%+12,5%+12,5%=97,0%
Arrhythmia coefficient is calculated as the sum of positive and negative deviations in production output from the plan for each day:
K arrhythm = 0,05+0,1+0,05+0,05+0+0,1+0,15=0,50
The coefficient of variation is defined as the ratio of the standard deviation from the planned target per day (σ 2) to the average daily planned output ().
The standard deviation from the planned target is determined by the formula:
Where: x i- actual release for i-th day;
n- number of days in the period.
The standard deviation is equal to:
The coefficient of variation:
Lost opportunities for an enterprise to produce products due to irregular work are defined as the difference between the actual and possible output, calculated on the basis of the largest average daily production volume.
The highest average daily production volume is 21 thousand books (the output for the 7th and 8th days is higher, but there were overtime hours on these days). Therefore, the maximum possible output is equal to:
21 thousand pieces . 8 days = 168 pcs.
Then the losses due to rhythm disturbance are equal to:
164 thousand pieces - 168 thousand pieces. = - 4 thousand pcs.
conclusions: rhythmicity coefficient is 97%. This means that due to a disruption in rhythm, the enterprise underfulfilled its production plan by 3%.
The arrhythmia coefficient was 0.50. This indicates the irregular operation of the enterprise: at first the plan is underfulfilled due to downtime and other reasons, and then it is overfulfilled due to overtime work. This leads, firstly, to losses due to underfulfillment of the plan, and secondly, to additional costs for overtime work.
The coefficient of variation was 12.5%. This means that actual product output deviates from the planned target by an average of 12.5%.
The enterprise's losses due to rhythm disturbance are equal to 4 thousand units.
The higher the arrhythmia coefficient, the less rhythmically the enterprise worked.
Example
Production rhythm analysis
Rhythm is the uniform release of products in accordance with the schedule in the volume and range provided for by the plan.
Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm.
Indirect indicators of rhythm – availability of additional payments for overtime work, payment for downtime due to the fault of the enterprise, etc.
Direct indicators- coefficient of rhythm, coefficient of variation, coefficient of arrhythmia and other indicators, the share of production of products for each decade to monthly output, etc.
Rhythm factor , and is determined by the ratio of actual production output (but not higher than the planned target) to the planned output.
Table 5
Analysis of the rhythm of product release
To the rhythm. = 14393/15000 = 0.9595
Conclusion: - the enterprise worked irregularly; in the first and second decades there were deviations from the planned level, which had to be compensated for in the 3rd decade.
The coefficient of variation - is defined as the ratio of the standard deviation from the planned target per day (ten-day, month, quarter) to the average daily (ten-day, monthly, quarterly) planned production output.
where V is the coefficient of variation;
σ - standard deviation
Xpl - average daily (ten-day, monthly, quarterly) planned production output;
σ = √ ∑ (x - x pl) 2
where x is the daily (ten-day, monthly, quarterly) planned production output.
The coefficient of variation shows the average percentage of deviations of production output per day (decade, month, quarter) from the schedule.
σ = √ (4545 – 5000) 2 + (4848- 5000) 2 + (5757 – 5000) 2 = 517,4
V = 517.4/5000x100 = 10.35% - this means that production output over the decades deviated from the schedule by an average of 10.35%.
Arrhythmia coefficient– this is the sum of positive and negative deviations without taking into account defects in production from the plan for each day (decade, month, quarter).
1. We calculate the plan fulfillment rate for each decade:
1- 0,909 - (4545:5000)
2- 0,970 - (4848:5000)
3- 1,151 – (5757:5000)
2. Find deviations
1 - 0,909 – 1 = -0,091
2 - 0,970 – 1 = - 0,03
3 - 1,151 – 1 = - 0,151
4) total modulo = 0.272
Analysis of product sales is carried out for each month, quarter, half year, year; actual data is compared with planned, previous periods, % of plan completion, deviation from plan and other indicators are calculated.
Let's consider two options for analyzing product sales:
1) If revenue is determined by shipment, then the balance of marketable products has the following form:
Remains of production in warehouses in the new year. + Sebest. Issue Tpr = Volume of real output per report. year + Remains ready. pr-tsi in warehouses but the end of the year.
Real. Pr –tion = Remains of G.pr. n.g. + St. Tpr. - Remains of GPR. At the end of the year.
2) If revenue is determined after payment for shipped products, then the balance of marketable products has the following form:
Remains of GP in warehouses in the new year + Release status of TPR + Remains of shipment. Pr-tsi at the beginning. no payment for a year = Volume Real. PR for report. Period + Remaining shipments The item was not paid at the end of the period. + The rest of the GP at the end. Period.
Real. Pr-tsi = Remains of GP for the current year. + Self issue TP + Remains dep. Pr-tions for the new year – The rest of the group. Pr-tsi on k.g. – The rest of the GP on the city.
The enterprise draws up a plan for commercial production, which analyzes actual indicators in comparison with planned ones.
Example:
Table 6
Analysis of factors affecting the volume of product sales
Thus, the plan for the implementation of the project was exceeded by 12,600 million rubles. due to an increase in its output and above-plan balances of goods at the beginning of the year.
The following factors had a negative impact on sales volume:
1) Reducing the balance of finished products at the beginning of the year and increasing them at the end of the year.
2) An increase in the balance of shipped goods at the end of the year, money for which has not yet been received.
Based on the results of the analysis, specific measures are developed to accelerate implementation.
The volume of product sales depends on various factors, which can be grouped into three groups:
1) Enterprise security labor resources and the effectiveness of their use;
2) The enterprise’s provision of fixed assets and the efficiency of their use;
3) Supply of the enterprise with raw materials; materials and the effectiveness of their use.
The concept and meaning of the rhythmic work of an enterprise. Direct and indirect indicators of production rhythm. The procedure for calculating the coefficients of rhythmicity, arrhythmicity, and variation. Determination of lost reserves for increasing production output due to irregular work. Causes of arrhythmia in production.
When studying the activities of an enterprise, it is important to analyze the rhythm of production and sales of products. Rhythm - uniform production 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 fulfilled and the company pays fines for late shipment of products; revenue is not received on time; the fund is overspent wages due to the fact that at the beginning of the month workers are paid for downtime, and at the end for overtime work. All this leads to an increase in production costs, 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, the share of production for each decade (day) to the monthly output, the share of products produced for each month to the quarterly output, the share of products produced for each quarter to the annual production volume, the share of products, issued in the first ten days of the reporting month, by the third ten days of the previous month.
Indirect indicators rhythm - the presence of additional payments for overtime work, payment for downtime due to the fault of a business entity, losses from defects, payment of fines for under-delivery 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 rhythmicity coefficient. Its value is determined by summing the actual shares of output for each period, but not more than their planned level:
Critm = 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 for a day (decade, month, quarter) to the average daily (average ten-day, average monthly, average quarterly) planned production output:
Where x 2 - square deviation from the average ten-day target; P - number of summarized planned tasks; X - average ten-day task according to schedule.
In our example, the coefficient of variation is 0.094. This means that production output over 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 indicator as the sum of positive and negative deviations in production output from the plan for each day (week, decade). The less rhythmically the enterprise operates, the higher the arrhythmia indicator. In our example (Table 18.13) it is equal to
If the reasons for underfulfillment (overfulfillment) of the production plan by decade (day) are known, their impact on the arrhythmia indicator 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, in the first ten days the production plan was underfulfilled by 960 million rubles, or 3%, due to untimely delivery of raw materials and by 800 million rubles ., or 2.5%, due to equipment malfunction. Hence, the share of the first factor in the change in the overall arrhythmia indicator is 11.5% (0.03 / 0.26 x 100), and the second - 9.6% (0.025 / 0.26 x 100).
Internal causes of arrhythmia - difficult financial condition of the enterprise, low level of organization, technology and logistics of production, as well as planning and control, external - untimely delivery of raw 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 to produce 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 = 8064 million rubles).
The rhythm of shipment and sales 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:
