Typical production plan. Production planning is the path to a successful business

An enterprise business plan is a comprehensive document covering all areas of the business being created. The production plan is one of the main components of the final document. In this section, production costs are calculated, the maximum capacity of the enterprise is determined, and savings reserves are identified.

The concept and essence of the production plan

The production plan is necessary to determine the future indicators of the created or developing business. The purpose of this section of the business plan is to describe the ways of organizing the production process with the definition possible problems and methods of solving them.

The production plan is the most difficult part of the system of operational and long-term plans, since it covers almost all factors of the functioning of the enterprise. If the planning was carried out without taking into account all possible negative conditions and force majeure, then all other components of a comprehensive business plan become meaningless.

Before starting to draw up a production plan, the management of the enterprise must have an accurate idea of the available material and human resources, sources of production costs, the maximum possible scale of the business and other factors.

Often, aspiring entrepreneurs do not pay due attention to this part of a business plan, believing that the most important thing is its financial part and marketing activities to promote goods or services. But future income and costs cannot be determined without a competent and well-founded production program.

What is included in the production plan

In the production plan, a large number of business processes related to all areas of the planned business are justified and calculated. The main components of this part of the overall plan are:

product range, costs and expenses for the release of each unit;
quality control and compliance costs technical conditions and GOSTs;
the required volume of raw materials in warehouses and in production;
unit cost and production costs;
logistics costs;
cost of goods and services;
optimal number of personnel;
the cost of purchasing new and upgrading existing equipment;
production capacity;
depreciation costs of equipment and buildings;
expenses for training and advanced training of personnel;
lease payments;
determination of the list of works that can be outsourced and outsourced;
taxes;
profit under various development scenarios.

In addition to these indicators in production plan Requirements for applied technologies must be included, which take into account:

characteristics of production areas, their size and zoning;
possible suppliers of equipment, comparative analysis prices and technical features of machines and machines similar in performance;
production technologies, the cost of patents, the possibility of using our own developments.

This list of indicators is rather arbitrary, since the production plan depends on the characteristics of each specific business. The main thing when drawing up this section of the general business plan is to take into account all possible factors that affect the final result of the enterprise.

When forming a production plan, it is also important to know clearly. This will help to more clearly define all the required indicators.

Production plan objectives

The production plan is closely related to other sections of the business plan, and a formal approach should not be allowed in its preparation, because it is the basis for calculating the required investments. The production plan aims to achieve the following goals:

development customer base, attracting new categories of consumers of goods or services;
minimization of costs and full use of the resource base;
technological development and increasing competitiveness in its market segment;
introduction of new quality standards;
improving logistics and reducing transportation and storage costs;
work with the best suppliers according to the criterion of price and quality;
optimization of credit lines and reduction of costs for funds raised from outside;
creation of optimal production stocks for future development;
development of long-term strategies, taking into account various scenarios of the impact of external factors.

Where to start developing a production plan

Any business plan has two purposes: it is used as an internal document of the company to determine current and future costs and income, or to provide potential investors to raise funds for the creation or development of a business. It is important for investors whether the business is operational or whether it is a startup. When creating a new enterprise, it is important to demonstrate the return on investment to future partners by visual calculations, therefore all figures in the production plan must be real and reasonable.

A beginner, when drawing up a production plan, starts from the following main points:

Sales activities for goods or services are planned first by using regular scheduling or more sophisticated tools such as a Gantt chart.
It is necessary to describe in detail all business processes, from purchasing equipment and materials to working with potential clients. At this stage, it is necessary to assess the prospects for improving technologies and the possible costs of modernization.
Market assessment of competitors: what technologies they use, the duration of the production cycle, the mechanisms of sales policy.
It is very important to consider all proposals from potential suppliers, you need to monitor prices, study reviews on the quality of raw materials and materials, and calculate logistics costs.
Determine the need for production and storage facilities. They must not only correspond to technological processes in terms of area, but also meet sanitary requirements.
Correctly calculate the cost of production and possible costs, this will help determine the profitability of the business.

If an entrepreneur decides to draw up a production plan on his own, he should study the business plans of successful startups. They are easy to find in the public domain on the Internet. Despite the fact that the real numbers in these documents may be hidden, they will still be informative in terms of income and expense items that must be taken into account.

A turnkey production plan for a new or developing business can be ordered from the specialists of our company.

Personnel plan

Despite the fact that such a plan is often highlighted in a separate section of the business plan, calculating the need for various categories of personnel is mandatory when drawing up a production program. Correct selection and placement of qualified personnel, determination of the need for human resources will help increase the efficiency of the projected business.

At the stage of personnel planning, the optimal organizational structure, the number of management and production units, the required qualifications and professional skills of workers, the cost of training or attracting specialists from other regions or countries.

If you decide to start growing cucumbers, then you cannot do without a production plan. In, you can familiarize yourself with it.

Cost planning

Successful and profitable business characterized by low level production costs, therefore, the main point of the production plan should be forecasting costs and assessing ways to reduce them. The efficiency of an enterprise is defined as the difference between costs and revenues, therefore the amount of profit remaining at the disposal of the company directly depends on how the cost management process is organized.

The main production costs include the following types of costs:

remuneration of production, management and support personnel;
depreciation costs of fixed assets;
costs of materials, components and new equipment;
contributions to off-budget funds;
payment for electricity, water and other utility costs.

The costs of the enterprise depend on many factors, which are divided into internal and external. The dependence on these factors is determined based on the SWOT analysis, which is also a mandatory section of the business plan.

Internal factors affecting the value of production costs are:

correctly and competently developed production program;
the method of calculating depreciation fixed in the accounting policy of the enterprise;
the wage system used at the enterprise;
gross turnover.

External conditions, which include inflation, the dollar exchange rate, political environment and others, cannot be adjusted by the enterprise. Their negative impact on the final result are taken into account when developing the production program.

To obtain a reliable picture of costs and determine methods to reduce them, it is necessary at the planning stage to calculate each cost item with maximum detail. The accuracy of the analysis also depends on the planning horizon - the shorter the calculation period, the more accurate the indicators. Ways to reduce costs depend on the scope of the enterprise and the characteristics of the market.

A competent production plan will help a business to develop successfully, so its development should be entrusted to professionals.

The economists of our company will draw up a business plan and calculate forecast indicators as soon as possible.

Profit making, successful development, risk minimization are the main goals of any company. You can achieve these goals through planning, which allows you to:

foresee future development prospects;
more rational use of all the resources of the company;
avoid bankruptcy;
improve control in the company;
to increase opportunities in providing the company with the necessary information.

It is advisable to divide the planning process into three stages:

1. Establishment quantitative indicators for the goals to be achieved by the company.

2. Determination of the main actions that need to be carried out to achieve the goals, taking into account the impact of external and internal factors.

3. Development of a flexible planning system that ensures the achievement of the set goals.

PRINCIPLES AND TYPES OF PLANNING

Any plan, including a production plan, should be based on certain principles. The principles are understood as the basic theoretical provisions that guide the company and its employees in the planning process.

Continuity principle implies that the planning process is carried out continuously throughout the entire period of the enterprise.
The principle of necessity means mandatory application plans when performing any type of work.
The principle of unity states that planning at the enterprise should be systematic. The concept of a system implies the relationship between its elements, the presence of a single direction for the development of these elements, focused on common goals. In this case, it is assumed that a single master plan of the enterprise is consistent with the individual plans of its services and departments.
The principle of economy... The plans should provide for such a way to achieve the goal, which is associated with the maximum effect obtained. The cost of drawing up a plan should not exceed the estimated income (the plan being implemented should pay off).
Flexibility principle provides the planning system with the opportunity to change its direction in connection with changes of an internal or external nature (fluctuations in demand, changes in prices, tariffs).
Precision principle... The plan should be drawn up with a degree of precision that is acceptable for solving the problems that arise.
Participation principle... Each division of the enterprise becomes a participant in the planning process, regardless of the function performed.
The principle of focus on the end result... All links of the enterprise have a single ultimate goal, the implementation of which is a priority.

Depending on the content of the goals and objectives, planning can be divided into the following types (Table 1).

Table 1. Planning types
Classification attribute	Planning types	Characteristic
Mandatory planning	Directive	It is a decision-making process that has binding character for planning objects
Mandatory planning	Indicator	Is executive and optional
	Strategic	Determines the main directions of development of the enterprise for the long term (from two years or more)
	Tactical	Determines activities aimed at expanding production, improving product quality, developing new directions of development or releasing new products
	Operational and calendar	Determines the sequence of actions when taking management decisions in short periods of time
By duration planning period	Long term	Covers a period of more than five years
	Medium term	From two to five years
	Short term	Year, quarter, month
By the degree of coverage of objects	General plan of the enterprise	Developed for the enterprise as a whole
	Site plans (individual divisions)	Developed for each structural unit
	Process plans	Designed for every process economic activity: production, sales, purchases, etc.

PLANNING OF PRODUCTION

Production plans are an important component of the entire planning system at the enterprise, so let's talk about the development of production plans in more detail. Consider a production planning system that consists of four main links:

strategic production plan;
tactical production plan;
manufacturing program;
production schedule.

The primary goal of production planning is define production standards to meet the needs of buyers, customers or consumers of the company's products.

There are four key issues to consider when making a production plan:

1. What, how much and when to produce?

2. What is needed for this?

3. What production facilities and resources does the company have?

4. What additional costs will be required to organize the production and sale of products in the quantity necessary to meet the demand?

These are priority and performance issues.

Priority- this is what is needed, how much and at what point in time. The priorities are set by the market. Productivity is the ability of manufacturing to produce goods, perform work, provide services. Performance depends on the resources of the organization (equipment, work force and financial resources), as well as the ability to timely receive paid materials, works, services from suppliers.

Over a short period of time, productivity (production capacity) is the amount of work done in a given time using labor and equipment.

The production plan reflects:

assortment and volume of products in physical and value terms;
the desired level of inventories to reduce the risks of production interruption due to a lack of raw materials and supplies;
release schedule finished products;
manufacturing program;
the need for raw materials and supplies;
cost of manufactured products;
unit cost;
margin profit.

STRATEGY AND TACTICS IN PRODUCTION PLANNING

Strategic production plan is related to the general development strategy of the enterprise, sales and procurement plans, the volume of products, planned stocks, labor resources, etc. It is based on long-term forecasts.

Tactical plan aims to achieve the goals of the strategic plan.

Tactical plans contain detailed data on the production units of the enterprise (the availability of labor and material resources, equipment, transport, storage space for inventories, finished products, etc.) required for the implementation of the production program of the event and the timing of their implementation.

Tactical action plans are complemented by cost plans, which contain data on costs (costs) within departments, as well as plans for resource requirements.

Level of detail the output in the production plan is usually low. Detailing is carried out for large groups of goods (for example, refrigeration equipment, ovens, etc.).

CALENDAR PRODUCTION PLAN

The production schedule is developed for production units. It represents the release schedule certain types products on time. The following are used as initial information:

production plan;
sales orders;
information about the finished product in the warehouse.

In the schedule, the production plan is broken down by dates, the number of finished products of each type that needs to be produced in a certain period of time is determined. For example, the plan may indicate that 200 units of model "A" items, 100 units of items of model "B" should be produced every week.

Scheduling allows you to:

establish the sequence of orders and the priority of work;
distribute material resources to production units;
produce finished goods in strict accordance with the sales plan, minimizing equipment downtime, excess inventory and idle staff.

Level of detail here higher than in the production plan. The production plan is drawn up for enlarged groups, and the production schedule is developed for individual final products and types of work.

MANUFACTURING PROGRAM

The production program is part of the production plan and contains data on the planned volume of production and sales of products.

The production program may include calculations:

the production capacity of the enterprise;
production capacity utilization factor;
the intensity of the workload of production units.

Production volume

The planned production volume is calculated based on the sales plan and the purchase plan.

The sales plan is based on:

contracts concluded with consumers of the company's products (customers of works and services);
sales data for previous years;
data on market demand for products received from managers.

The basis of the procurement plan:

contracts with suppliers of material and technical resources;
calculation of the need for material values;
data on material values in warehouses.

IT IS IMPORTANT

The quantity and range of products must meet market demand without going beyond the existing material stocks at the enterprise.

The volume of finished products is planned by groups. The product belongs to one or another group according to classification criteria that allow one to distinguish one product from another (model, accuracy class, style, article, brand, grade, etc.).

When planning the volume of products, priorities are given to goods that are in high demand among buyers and consumers (data is provided by the sales department).

Production capacity of the enterprise

In the production program, the production capacity is determined and the balance of the production capacity of the enterprise is compiled.

Under production capacity understand the maximum possible annual output of products in the nomenclature and assortment established by the plan, with the full use of production equipment and areas.

General calculation formula production capacity (M pr) looks like that:

M pr = P about × F fact,

where P about - the productivity of the equipment per unit of time, expressed in pieces of products;

F fact - the actual fund of equipment operation time, h.

The main items of the balance of production capacity:

the capacity of the enterprise at the beginning of the planning period;
the amount of increase in production capacity due to various factors (acquisition of new fixed assets, modernization, reconstruction, technical re-equipment, etc.);
the size of the decrease in production capacity as a result of the disposal, transfer and sale of fixed assets, changes in the nomenclature and range of products, changes in the operating mode of the enterprise;
the value of the output power, that is, the power at the end of the planning period;
the average annual capacity of the enterprise;
utilization rate of the average annual production capacity.

Input power determined at the beginning of the year based on available equipment.

output power at the end of the planning period is calculated taking into account the disposal of fixed assets and the introduction of new equipment (or modernization, reconstruction of existing equipment).

Average annual capacity enterprises (M av / g) is calculated by the formula:

M av / g = M ng + (M cv × n 1/12) - (M select × n 2 / 12),

where M ng is the input power;

M cv - power input during the year;

М vyb - capacity retired during the year;

n 1 - the number of full months of operation of the newly commissioned capacities from the moment of commissioning to the end of the period;

n 2 - the number of full months of absence of retiring facilities from the moment of retirement to the end of the period.

Average annual production capacity utilization rate v reporting period (To and) is calculated as the ratio of the actual output to the average annual capacity of the enterprise in this period:

K and = V fact / M avg / g,

where V fact - the actual volume of output, units.

FOR YOUR INFORMATION

If the actual output is more than the average annual production capacity, it means that the production program of the enterprise is provided with production capacity.

Let us give an example of calculating the average annual production capacity of an enterprise and the factor of the actual use of production capacity for drawing up a production plan.

10 machines are installed in the leading production workshop of the plant. The maximum productivity of each machine is 15 items per hour. It is planned to produce 290,000 items per year.

The production process is discontinuous, the plant works in one shift. The number of working days per year is 255, the average duration of one shift is 7.9 hours.

To calculate the production capacity of a plant, you need to determine operating time fund for a piece of equipment in year... For this we use the formula:

Ф р = РД г × T cm × K cm,

where F p is the operating time of a unit of equipment, h;

РД г - the number of working days per year;

T cm - the average duration of one shift, taking into account the operating mode of the enterprise and the reduction of the working day on pre-holiday days, h;

K cm - the number of shifts.

Operating time fund 1 machine in a year:

F p = 255 days. × 7.9 h × 1 shift = 2014.5 h.

The production capacity of the enterprise is set according to the capacity of the leading workshop. Lead shop capacity but will be:

2014.5 h × 10 machines × 15 units / h = 302,174 units

Actual utilization rate of production capacity:

290,000 units / 302 174 units. = 0,95 .

The coefficient shows that the machines are operating at almost full production load. The enterprise has enough capacity to manufacture the planned volume of products.

Unit load intensity

When compiling a production program, it is important to calculate labor intensity and compare it with available resources.

Data on the labor intensity of a product (the number of standard hours spent on the manufacture of a unit of production) is usually provided by the planning and economic department. The enterprise can independently develop labor intensity rates for the types of products manufactured, by taking control measurements of the time of performance of certain production operations. The time required for the release of the product is calculated on the basis of the design and technological documentation of the enterprise.

Labor intensity of products is the cost of working time for the production of a unit of production in physical terms according to the nomenclature of products and services. Labor intensity of production of a unit of production(T) is calculated by the formula:

T = PB / K p,

where РВ - work time spent on the production of a given amount of products, h;

K p - the amount of products produced for a certain period, in natural units.

The plant produces several types of products: products A, B and C. Two production workshops are involved in the production of products: workshop No. 1 and workshop No. 2.

To draw up a production program, the plant needs to determine the labor intensity for each type of product, the maximum load of production assets, as well as the products for the release of which this program will be oriented.

We will calculate the maximum possible working time for each workshop.

Represents the maximum amount of time that can be worked in accordance with labor legislation... The size of this fund is equal to the calendar fund of working time, excluding the number of person-days of annual leave and person-days of holidays and days off.

Shop No. 1

The workshop employs 10 people.

Based on the given number of employees, the calendar fund of working time will be:

10 people × 365 days. = 3650 people-days

The number of non-working days per year: 280 - annual leaves, 180 - holidays.

Then the maximum possible fund of working time for workshop number 1:

3650 - 280 - 180 = 3190 person-days, or 25 520 people.-h.

Shop number 2

The workshop employs 8 people.

Working time calendar fund:

8 people × 365 days. = 2920 people-days

The number of non-working days per year: 224 - annual leaves, 144 - holidays.

The maximum possible fund of working time for workshop No. 2:

2920 - 224 - 144 = 2552 person-days, or 20 416 man-h.

Let's calculate the intensity of the workshops loading. To do this, we will give a calculation of the labor intensity of the production of the planned number of products and compare it with the maximum possible fund of working time. The data are presented in table. 2.

Table 2. Load calculation production workshops
Indicator		Product	The maximum possible fund of working time	Workshop utilization rate
Indicator			The maximum possible fund of working time	Workshop utilization rate
Number of manufactured products, pcs.
Time spent on the production of a given quantity of products, h

	for one product
	for the whole issue
	for one product
	for the whole issue

Based on the data in table. 2 you can do the following conclusions:

B products are the most labor-intensive;
Shop No. 1 is loaded by 96%, Shop No. 2 - by 87.8%, that is, the resources of Shop No. 2 are not fully involved.

Feasibility of production estimated using the ratio of labor intensity and marginal profit. Products with the lowest marginal profit per one standard hour are usually excluded from the production program.

Indirect costs are written off and the cost of production is formed using the direct costing method, that is, only direct costs are taken into account in the cost of production. Indirect costs are charged monthly to financial results... Direct costs include material costs and costs of wages of production workers. Therefore, we will make an estimate of the direct (variable) costs of production. We define margin profit for products A, B and C. The data are presented in table. 3.

Table 3. Calculation of margin profit
Indicator	Product A	Product B	Product C
Production volume, pcs.
Selling price of one product, rub.
Labor intensity of one product, standard hours
Direct costs per item ( wage), rub.
Direct costs for one product (raw materials and supplies), rub.
Cost of one product, rub.
Marginal profit of one product, rub.
Margin profit per one standard hour, RUB / standard hour

Product B has the lowest margins, so the production plan will focus on products with higher margins (A and C).

PLAN RESOURCE NEEDS AND BASIC STRATEGIES FOR A PRODUCTION PLAN

Usually attached to the production program resource requirement plan- a plan for the production and purchase of raw materials and materials that are used in the manufacture of products or the performance of work, provided for by the production schedule.

A resource requirement plan shows when raw materials, supplies, and parts are required to manufacture each end product.

Production planning has the following characteristics:

a planning horizon of 12 months is applied with periodic adjustments (for example, monthly or quarterly);
accounting is carried out in aggregate according to groups, insignificant details (colors, styles, etc.) are not taken into account;
demand includes one or more types of goods or product groups;
during the planning period provided for by the planning horizon, the workshops and equipment are not changed;
when developing a production plan, are used basic basic strategies:

Pursuit strategy;

Uniform production.

FOR YOUR INFORMATION

Businesses that produce one type of product or a series of similar products can measure production as the number of units they produce.

Enterprises that produce several different types of products keep records of homogeneous groups of goods that have the same units of measurement. These product groups are defined based on the similarity of manufacturing processes.

Pursuit strategy

The pursuit strategy (meeting demand) is understood as the production of the quantity of products required at a given time (the volume of production changes in accordance with the level of demand).

In some cases, only this strategy can be used. For example, restaurants, cafes, canteens prepare meals as orders come from visitors. Such catering establishments cannot accumulate products. They must be able to meet demand when it arises. The pursuit strategy is applied farms at the time of harvest and enterprises with a seasonal demand for their products.

Companies must maximize their productivity at times of peak demand. Possible actions to achieve this goal:

additionally hire employees under a work contract;
to introduce overtime work due to production needs;
increase the number of shifts;
if there is not enough capacity, transfer part of the orders to subcontractors or rent additional equipment.

NOTE

During a downturn in business activity, it is permissible to introduce a shorter working day (week), reduce the number of shifts, and offer employees a vacation at their own expense.

The pursuit strategy is important advantage: Inventory may be minimal. A product is produced when there is demand for it, and is not accumulated. This means that it is possible to avoid the costs associated with the storage of inventories.

A production program for a pursuit strategy can be developed as follows:

1. Determine the projected volume of production for the period of peak demand (usually this is the season).

2. We calculate the volume of production that is required to be produced during the peak period based on the forecast.

3. Determine the level of stocks of products.

the planned cost of finished products (full or incomplete);
planned unit cost;
additional costs that fall on the release of products during the period of demand;
the marginal profit of a unit of production.

Uniform production

With uniform production, they constantly produce a volume of products equal to the average demand. Enterprises calculate the total demand for the planning period (for example, a year) and, on average, produce enough volume to meet this demand. Sometimes the demand is less than the volume produced. In this case, stocks of products are accumulated. In other periods, demand exceeds production. Then the accumulated stocks of products are used.

Advantages equal production strategies:

the operation of the equipment is carried out at a constant level, which avoids the cost of its conservation;
the company uses production facilities at the same rate and produces approximately the same volume of products every month;
the enterprise does not need to conserve excess productivity resources to meet peak demand;
no need to hire and train new employees, and in times of recession, fire them. There is an opportunity to form a permanent work collective.

Lack of strategy: during periods of declining demand, inventories and finished goods accumulate, the storage of which requires costs.

General procedure for developing a production program for uniform production:

1. The total projected demand is determined for the period of the planning horizon (usually a year).

2. The projected balances of finished products at the beginning of the planning period and balances of products at the end of the period are determined.

3. The total volume of products to be produced is calculated. Calculation formula:

Total volume of production = Total forecast + Remains of finished products at the beginning - Remains of finished products at the end.

4. The volume of products that needs to be produced in each period is calculated. For this, the total volume of production is divided by the number of periods. If the plan is drawn up with a breakdown by months, then the planned annual production volume is divided by 12 months.

5. Finished products are distributed (based on delivery contracts), shipped according to the dates specified in the delivery schedules.

In the production plan, they reflect the planned costs for the release of finished products and the standard cost of one product, determine the marginal profit per product and its sales price.

Here are some examples of the application of the strategies presented above.

The chemical plant has several lines for the production of anti-ice reagents. These products are in demand in winter period... When developing a production plan for this type of product, the plant uses pursuit strategy.

Peak sales are in December-February. The shelf life of the reagents is 3 years. The expected remainders of reagents in the warehouse at the beginning of the planning year will be 1 t.

The release of the reagent is scheduled to begin in November and end in March. Remains of finished products at the end of March are minimal.

The formation of the production program in terms of volume for November-March is reflected in table. 4.

Table 4. Production program by volume for November-March, t
Indicator	November	December	January	February	March	Total
Demand in the previous period
Delivery plan
Production plan

In the production program, the delivery plan is assumed at the demand level. The balances of finished products at the beginning of each month are equal to the balances of finished products at the end of the previous month.

Production plan for each month is calculated by the formula:

Production plan = Delivery plan - Balance of finished products at the beginning of the month + Balance of finished products at the end of the month.

Planned balances of finished products at the end of the month should not exceed 5 % from the planned volume of delivery of products to customers.

During the period of demand, which falls on December-March, the plant plans to produce 194.6 tons of reagent.

Having determined in the program the required production output in the peak period, the plant made a planned production cost estimate for 1 ton of reagent (Table 5).

Table 5. Planned production cost estimate for 1 ton of reagent
Indicator	Meaning
Production volume, t
Direct costs (wages), rubles
Direct costs (raw materials and supplies), rub.
Total direct costs, rub.
Overhead costs per month, rub.
Packaging costs, rub.
Total costs, rub.
Margin profit, RUB
Sales price, rub.

Based on the production program and the cost estimate for 1 ton of reagent, a production plan is drawn up. The data are reflected in table. 6.

Table 6. Production plan
Indicator	November	December	January	February	March	Total
Planned production volume in the current period, t
Total costs per ton, rub.
Planned costs for the entire volume of production, rubles

The planned volume of production is 194.6 tons, the total cost is 1,977,136 rubles.

Implementation plan - 195 tons, the amount of implementation - 2,566,200 rubles. (13 160 rubles × 195 tons).

Profit company: 2 566 200 rubles. - 1 977 136 rubles. = 589,064 rub.

In addition to anti-ice preparations, the chemical plant specializes in the production of household chemicals. The production is uniform, the products are produced throughout the year. The enterprise forms the production program and production plan for the year.

Let's consider the annual production program and the annual production plan of the factory for washing powders.

The annual plan for the production of finished products is taken at the level of demand for the previous year. According to the sales department, the demand for washing powder for the previous year was 82 650 kg. This volume evenly distributed by months... In each month it will be:

82 650 kg / 12 months = 6887 kg.

Supply plan is formed on the basis of existing orders and concluded supply agreements, taking into account the changing market demand.

Example of a production release program washing powder for the year is presented in table. 7.

Table 7. Production program for the production of washing powder per year, kg

Indicator

January

February

March

April

June

July

August

September

October

November

December

Production plan

Remains of finished products at the beginning of the period

Balances of finished goods at the end of the period

Delivery plan

The expected remains of powder in the warehouse at the beginning of the planned year will amount to 200 kg.

Remains of finished products in the warehouse at the end of each month determined by the formula:

Remains of finished products in the warehouse at the end of the month = Planned volume of production + Remains at the beginning of the month - Supply volume.

Remains of finished products:

At the end of January:

6887 kg + 200 kg - 6500 kg = 587 kg;

At the end of February:

6887 kg + 587 kg - 7100 kg = 374 kg.

The calculation is carried out in the same way for each month.

The production plan will reflect the following data:

Planned standard cost of 1 kg of powder - 80 rbl.
The price of storage costs is 5 rubles. for 1 kg.
Planned production costs:

. per month:

6887 kg × 80 rubles. = 550 960 rubles;

. in year:

82 644 kg × 80 rubles. = 6 611 520 rubles.

Storage costs of finished products - 19 860 rbl.

When calculating storage costs, the balance of finished products at the end of each month are taken into account (Table 8).

Table 8. Calculation of storage costs

Indicator

January

February

March

April

June

July

August

September

October

November

December

Remains of finished products at the end of the period, kg

Warehouse costs, RUB / kg

The amount of storage costs, rub.

There are no ready-made production plans. Needed A complex approach to the development of an optimal production plan, taking into account economic activities and production technology.
The production plan should reflect changes in both external (fluctuations in market demand, inflation) and internal factors (an increase or decrease in production capacity, labor resources etc.).

E. V. Akimova, auditor

Entrepreneurs involved in the production of goods or the provision of services should pay special attention to the section of the business plan devoted to production planning. An example of a production plan in a business plan should be based on forecasting sales of products or services. The more detailed it is this section, the higher the chance of attracting investors to the business.

Development start

Before starting to develop a production plan in a business plan, it is necessary to clarify whether the enterprise is operational or is at the stage of creation. This is the question that interests investors in the first place. If the company is just being created, investors may doubt the profitability of the investment. Money... To prevent possible mistakes, it is necessary to correctly place accents when drawing up a production plan.

Basic moments:

Typically, a production plan is written using a sales plan. The production plan should be exhaustively described. It is better to arrange it with calendar plan and include forecasts of ongoing activities, the required funding.
Important points are described technological process starting from the moment of purchasing materials and ending with the sale of the finished product. It is necessary to think about how technologies will be improved and what will be needed for this.
The analysis of the demand for products and services is carried out. It is necessary to think over the questions concerning the prospects of the applied technology. Ideally, it should be more advanced than potential competitors.
Issues related to the supply of materials and components are being considered, since in most cases the constancy of the applied technologies depends on them.
There is a determination of the need for premises for the location of equipment, warehouse equipment. The location of production facilities and their composition are noted.
The material values possessed by the enterprise and the ways in which the supply of the necessary materials will be made in the future are indicated. If the materials used require special conditions for transportation and storage, it should describe how these conditions are met, what quality control is applied.
Evaluation of practicality indicators is carried out, determined by the amount of time required and human resources required for production. Indicators affect the size of the profit, and it is this moment that is of greater concern to many investors.

These are necessary points to which you should pay special attention. Of course, for the correct drawing up of a production plan, experience in the production of goods and the provision of services is required. If production starts from scratch both in terms of knowledge and in terms of work in general, when developing a production plan in a business plan, you should use the examples of other enterprises, having learned the most useful from their experience.

How to identify the main technological processes

When choosing technological processes, attention should be paid not only to the perfection of the equipment, but also to the availability of its use in various conditions of the enterprise's functioning.

For more accurate analysis, you can use the following data sources:

Equipment specifications. For example, you can use the official websites of manufacturers, objective consumer reviews, etc.
Evaluation of works of analogues used at enterprises of the same profile.

When choosing equipment, you should pay attention to the advantages of its operation:

durability;
availability of service centers located near;
versatility.

The production section should also include a calculation of the need for the amount of required office equipment for the normal functioning of the work process.

Justification of the premises

When choosing a premises for production, attention is paid to the following points:

Ability to comply with production and fire safety requirements.
Availability of space for warehouses.
Possibility of placing ventilation, air conditioners, water supply and sewerage systems.
The presence of heating in the building.

Along with the development of a production plan, it is necessary to create a plan for the location of equipment, taking into account the possible expansion of production in the future.

Selection of transport

The production plan of the business plan should include options for choosing internal and external transport.

Internal transport:

loaders and conveyors;
manipulators operating on the territory of the enterprise.

The selection of inland transport should take place simultaneously with the selection of equipment and technology processes.

External transport is used to deliver materials and take finished products to the market for sale. It is better to take this type of transport for a long-term lease - its acquisition is unprofitable, since it requires a separate parking space, Supplies, spare parts and service personnel. The acquisition of ownership of external transport is beneficial to larger enterprises.

Cost forecast

When developing a production plan, you should prescribe the possible costs that will have to be incurred during the planning of the workflow:

Attracting staff

When developing a production plan, attention should be paid to working conditions for workers, pay and incentives for efficiency. Bonuses and other surcharges may be included in the costs. With the expansion of production, it may be necessary to improve the qualifications of personnel. In this case, planning should include training costs.

The development of a production plan in a business plan is a complex and time-consuming business that requires special attention and special knowledge in various fields. Whenever possible, people who understand engineering and economics should be involved in the development of the project.

Business from scratch - how to write a business plan: Video

the production plan describes exactly manufacturing process... Of course, if you are opening not a factory or a factory, but a clothing store, this description will be less detailed and will exclude items on production, but this does not mean that you can do without this section in your business plan.

The structure of the production section of the business plan

In fact, the purpose of this chapter is to familiarize the investor with the production process, a list necessary equipment and the number of staff. In other words, the production plan must show that you are able to organize the production of the required volume of high quality goods, as well as to establish the implementation process and prepare required areas as scheduled.

If we are talking about an enterprise that is focused on the production of a certain product, first of all you need to clarify whether you are the owner of an already operating production facility, or are just planning to open it.

Often, the sales plan of a product becomes the key reference point for writing this section. Therefore, you need to describe in detail exactly how you plan to manufacture products and consider in detail all stages of creating your product or service. At the same time, each described position should include approximate terms, as well as the costs that will be required for its organization.

1. Description of the production process

If you are planning to open a production facility, you definitely need to describe all the stages and features of the technological process, starting with the purchase of consumables and the necessary raw materials, and ending with the sale of the finished product (even if you plan to open a store, then a shortened version of the process from the delivery of the product to its placement in store and implementation is simply necessary).

Think about exactly how you can modify this process. Describe your considerations and any activities and costs involved. Particular attention should be paid to the structure and composition of production facilities. If you are planning to open a factory or, for example, a factory, this information should be stated in a special annex attached to the plan.

2. Description of raw materials and their suppliers

Supply issues should be a separate item. Describe what raw materials and materials are required for production, how exactly you plan to transport and store them. Moreover, you should also indicate exactly how you are going to carry out quality control and monitor the timeliness of deliveries, whether there are alternative suppliers of raw materials in case of problems with the existing ones.

3. Industrial premises and land plots

Next, you need to describe whether you own land, suitable buildings, raw materials, or equipment. Where will the production be located, where is the warehouse for raw materials, where is the warehouse for finished products. If not, please describe which premises, equipment, etc. you plan to purchase or rent, what time frame will be required for the paperwork and installation of equipment, and how much it will cost the company (information on the acquisition of premises, equipment, land plots will need to be specified in the investment section of the business plan).

4. Energy supply

Again, if your project involves the opening of a serious production, you also need to describe the main issues of energy supply, namely the capacity of energy sources, their cost, availability on the market, the possibility of temporary replacement of existing sources in case of accidents and malfunctions.

5. Production estimates and costs

In this section, it will be necessary to show what costs of raw materials, materials or energy resources will be spent on the production of one unit of the project's product. After that, its cost should be calculated and the marginal profit of the product planned for production should be shown.

6. Fixed production costs

Remember, if you are planning to open a store, salon or other enterprise that does not involve the production of products, but only the sale of certain goods or services, this section of the production plan will be less detailed and highly specialized, but this does not mean that it can be ignored altogether. In this case, you need to describe the area of your establishment, point of sale etc., dividing them into special zones, indicate all the amounts required for equipping the premises, purchasing raw materials and starting the implementation process, as well as maintaining and developing the enterprise.

Sample production plan for a business plan for opening a clothing store

The clothing store is located in the Soviet district of Yekaterinburg with a population of 250 thousand people. (the most populous area of the city). In the immediate vicinity of the store, there is a residential complex on a street with high traffic. Also not far from the outlet there are bus stops (70 meters), office buildings and banks (190 and 230 meters), shopping centers, restaurants, cafes and grocery stores(from 80 meters).

The store is located on a rented area of 185 sq. The room is divided into the following zones: entrance area (30 sq. m), trading room (100 sq. m), fitting rooms (30 sq. m), cash desks (15 sq. m), bathroom (12 sq. m) ... The rental price is 100 thousand rubles per month. The lease is valid for 5 years.

The cost of opening a clothing store, including the cost of developing a design project, repairs and redevelopment (400 thousand rubles), the purchase of equipment (400 thousand rubles), promotions and the opening event (100 thousand rubles) and other expenses will amount to 1,500,000 rubles.

Fixed recurring costs include the costs of purchasing lots seasonal clothing... Fixed costs also include rent (100 thousand rubles), advertising costs (about 40 thousand rubles), utility bills, garbage collection, electricity bills (about 15 thousand rubles). The demand will be influenced by the growing recognition of the store among the population. During the year, it is planned to increase the store traffic up to 80-85%.

Effective production cannot be created without high-quality planning. Formation of a plan is not an easy matter, and its task is to comprehensively cover the measures for organizing the production process, as far as possible, so that there are enough materials, equipment and workers.

Understanding the production plan

Within a business, a production plan can safely be considered an administrative process. With its help, questions are solved about the number of personnel, resources required for the release of goods. It covers the following areas of activity:

Requirements for supplies, raw materials.
Suppliers.
Manufacturing process.
Power.
Quality control.
Premises.
Staff.

When planning work, each department should be focused on achieving the tasks assigned to it. To this end, the plan also reflects:

Marketing.
Design.
Supply.
Finance.
Accounting.
Lawmaking.

The procedure for including certain points in the plan is determined by the enterprise independently, and its structure depends on the categories of goods produced, the period for which the plan is drawn up, facilities and capacities. By the way, if necessary, a daily work plan of the enterprise or its divisions can be drawn up.

Classification and directions of production plans

They are usually classified by:

Coverage.
Temporary boundaries.
Character and direction.
Method of application.

As a result, the production plan should include three main documents:

General (main) - a plan of activities, which describes the overall concept and strategic goal, and not small details. There should also be categories of goods, but not specific types (example: in the plan of a company that produces facade paints, the total output is indicated, without distribution by color and density).
The main work schedule - indicating the number of units for each of the manufactured types of products, intended for release for a specific time.
A plan with the needs of the enterprise in material resources.

If in the future the enterprise plans to expand its production capacity, the necessary structures and buildings must be reflected in the production plan in order to ensure an uninterrupted working process, and with it the indicators:

Wage fund.
The need for qualified specialists.
Electricity tariffs.
Location of suppliers and consumers.

It is necessary to develop a production plan as responsibly as possible, because mistakes in it can not only make it irrelevant, but even damage the production process.

The most common mistakes are:

Excess inventory. As a rule, enterprises are purchased in advance with raw materials and supplies. We revised plans - and some of the materials turned out to be unclaimed, finances were immobilized, and the cost of maintaining warehouse space was unreasonably growing.
Inappropriate use of stocks. For various reasons, raw materials and supplies are sent from the warehouse for purposes not planned in advance, for the production of "left-handed" goods. Late follow-up deliveries jeopardize earlier orders and customer commitments.
Growing work in progress. It happens that the release of a certain type of product is suspended due to an unscheduled order. This problem can be dispensed with if some orders are abandoned, and the production plan is drawn up taking into account the criteria for the labor intensity of production of specific types of products and the maximum possible profit.

If drawing up a production plan causes you difficulties, contact the World Wide Web. There is always more than one sample of filling out this most important document for any enterprise.