The company's production plan. Production program of the business plan. Common Mistakes in Production Planning

6. Drawing up a production plan

You need to start the production plan with a brief explanation of where the goods will be manufactured - at an existing or newly created enterprise. Then you can emphasize the advantageous location of the enterprise (if this fact takes place) in relation to sales markets, suppliers, work force, services, etc.

The next step in writing this section might be to describe the manufacturing process. For this, the type of production (single, serial, mass), the method of its organization, the structure of the production cycle are indicated, a scheme can be given technological process, which clearly shows where and where all types of raw materials and components will come from, in which workshops and how they will be processed into products. The production plan evaluates the existing technology according to following directions: technology compliance with modern requirements, the level of automation of the production process, ensuring process flexibility, the ability to quickly increase or decrease output.

This section notes the main directions for improving the development of technology, provided for by the business plan.

If in the future period changes production technology product, the business plan notes how the proposed changes in technology will affect the quality of products, the level of production costs, and the price of the product.

If the production process provides for the performance of part of the operations by subcontractors, this is also specifically noted in the business plan. The expediency of choosing specific partners is substantiated from the point of view of minimizing the costs of production, transportation, incoming control of units and semi-finished products supplied by the subcontractor. When choosing partners, their reliability, production, financial, personnel capabilities, and prestige are evaluated.

Particularly in the business plan, the product quality management system operating at the enterprise is considered. It is reported at what stages and by what methods it will be carried out quality control what standards will be followed by product manufacturers.

The production plan may also include information about security system environment , indicate the measures taken for waste disposal and the corresponding costs.

Manufacturing program (forecast of production volumes and sales of products), given in the business plan, is compiled on the basis of the results marketing research sales market with their subsequent comparison with the production capabilities of the enterprise.

The production program determines the required volume of production in the planned period, corresponding in terms of nomenclature, assortment and quality to the requirements of the sales plan. It determines the tasks for the commissioning of new production capacities, the need for material and raw materials, the number of personnel, and transport.

Enterprises form a production program based on the state order, consumer orders identified in the process of studying the consumer demand market.

The main indicators of the production program are:

1) a nomenclature containing the name of the product, indicating the quantity, quality and deadlines for delivery;

2) commercial products;

3) work in progress;

4) gross output.

The production activity of the enterprise, in turn, is characterized by a system of indicators:

1) demand for products;

2) production capacity;

3) the volume of production;

4) costs and prices;

5) the need for resources and investments;

6) total and net income of the enterprise;

7) dividends on shares, etc.

The plan for the production and sale of products contains, as a rule, a system of natural and cost indicators.

The advantages of natural indicators are visibility, objectivity in assessing the satisfaction of needs in a particular type of product, the contribution of each enterprise to solving this problem, the degree of use of capacities and production resources.

The disadvantage is that it is difficult to determine the total volume of production and sales at enterprises with a diversified product range.

The main cost indicators of output at the enterprise include gross turnover, intra-factory turnover, marketable products, gross output, volume of products sold, standard cost of processing (NSO), net and conditionally net products.

In different periods of the development of the country's economy, preference was given to one or the other cost indicators characterizing the volume of output.

Gross turnover enterprises represents the total cost of production of all the main, auxiliary, service shops. Products are included in the gross turnover regardless of whether they are intended for sale abroad or for further industrial processing at the same enterprise. Thus, this indicator allows for repeated counting of products within the enterprise. The calculation of gross turnover acquires a certain economic significance when analyzing the work of an enterprise, substantiating planned indicators, when the production structure of an enterprise changes (new workshops are introduced, existing ones are expanded), when the structure of production changes due to a change (increase, decrease) in the volume of cooperative deliveries to the enterprise.

Internal turnover- the sum of the cost of production own production consumed within the enterprise for production needs. Production consumption within the enterprise includes the processing of semi-finished products of its production for the production finished products, consumption of electricity, compressed air, steam of own production, use of parts, products of own production for the current repair of buildings, structures, equipment.

Commodity, gross, sold products is determined according to the factory method, i.e., the cost of that part of the products that is used within the enterprise for its own industrial and production needs is excluded from the cost of finished products and semi-finished products planned for production. The disadvantage of this method is that the value of commodity, gross, sold products may change as a result of changes in the organizational structure of enterprises. Thus, the combination of two or more enterprises into one (when combining production) leads to a decrease, and the division of enterprises (when specialization of production) leads to an increase in the value of these indicators. The value of commodity, gross, sold products does not depend on whether the enterprise itself extracts, produces raw materials, semi-finished products for the production of finished products or receives them from outside.

Marketable products enterprise is the products produced in the reporting period and sold or intended for sale. The composition of commercial products (T pr) includes finished products (G from); semi-finished products intended for distribution to third-party consumers (Pf); works of an industrial nature, carried out on orders from outside (R pr); all types of repair work carried out on orders from outside (R slave); products of auxiliary workshops, made for sale to the side or for their own use (B). Thus, the volume of marketable products can be determined by the formula:

T pr = G out + P f + R pr + R slave + V c

Where A i- products of the i-th type;

C i - price of a unit of production of the i-th type;

Q y - the cost of services rendered.

The volume of marketable products is determined in the current (current) prices of the enterprise and is the basis for calculating taxes (VAT, excises, etc.). Marketable products are always determined excluding VAT and other special taxes.

Gross all products manufactured by the enterprise for the reporting period are called, regardless of the degree of their readiness and purpose for use. The volume of gross output (V pr) can be determined by the formula:

In pr = T pr + (H to – N n),

Where H to - balance of work in progress at the end of the year, rub.;

N n - the same at the beginning of the year.

Remains of work in progress are determined according to the data accounting or inventory. The normal value of work in progress at the end of the planning period must correspond to the production conditions of the subsequent period.

Realized products - these are finished products intended for sale, handed over to the warehouse of finished products and documented up to 24 hours last day month or before 8.00 am on the 1st day of the month following the reporting period.

The volume of products sold in the planning period (Q rp) can be established by the formula:

Q pr = He + T pr – OK,

Where He, OK- the balance of finished products in the warehouse at the beginning and end of the period under review (year, month, etc.);

T pr- commercial production according to the plan.

In a market economy, special importance should be attached to the indicator "volume of products sold" under supply contracts, which determines the effectiveness, expediency economic activity enterprises.

Sold products is the finished product shipped to the buyer, for which cash to the supplier's account. Measured in current prices.

In accordance with the Regulation on Accounting and Reporting in the Russian Federation, revenue from the sale of products can be determined in two ways.

1. As it is paid, funds are received in accounts at bank institutions, and when paying in cash - upon receipt of funds at the cash desk.

2. Upon shipment of goods and presentation of payment documents to the buyer (customer).

Each enterprise, when developing a reporting policy for the planning period, takes one of two options for accounting for revenue from product sales, based on business conditions and concluded contracts. The first option for recognizing revenue from sales is currently the most common in Russian economy. However, it reduces the reliability when calculating the production result: expenses (materials, salaries, etc.) are accrued in one reporting period, and the proceeds for shipped products very often come in another, which is explained by a general sharp decline in sales volumes, in other words, the company often works in a warehouse.

The second option for accounting for sales provides greater reliability in calculating the production result. However, the enterprise immediately becomes indebted for VAT, income tax in connection with the actual receipt of money, and it quickly becomes insolvent, financially bankrupt. Huge mutual debt, lack of financial discipline of customers, high level of monopolization lead to the fact that the level of use of the second option is insignificant. Most often it is used in transport, communications, and construction enterprises.

The implementation process completes the circulation of economic assets of the enterprise, which allows it to fulfill its obligations to the state budget, the bank for loans, workers and employees, suppliers and reimburse production costs. Failure to complete implementation tasks causes a slowdown in movement working capital, delays payments, worsens the financial situation of the enterprise.

Indicators of gross, marketable and sold products do not fully characterize the final result of the enterprise. This is due to the fact that the volume of these products includes material costs, which have a large specific gravity. Therefore, to measure the company's own contribution to production, it is necessary to use indicators:

1) conditionally net production, which includes wage costs with accruals, depreciation and profit;

2) pure products. This is the part of gross output corresponding to the newly created value, i.e., it is conditionally net production without depreciation;

3) normative pure production, which differs from the pure one in that it is formed on the basis of stable norms.

Important market indicators are indicators of product renewal. In accordance with his life cycle each type of product reaches a certain period of marginal efficiency, and therefore a review of the assortment is periodically necessary.

The coefficient of product renewal characterizes the ratio of new and old products; it is used at many enterprises as an approved target indicator in the total volume of production. Especially widely used in foreign practice.

The production program of the enterprise should be developed in the following sequence:

1) the company conducts market research, determines the position of the product on the market, possible demand and sales volume;

2) on the basis of the possible volume of sales, the volume of products sold is determined:

N real = Q sales? C;

3) plan the volume of marketable products:

N tov \u003d N real - (O n - O k);

4) determine the value of gross output:

N shaft \u003d N goods + (N to - N n);

5) compare the possible volume of output with the available material, financial and other resources.

The business plan provides data on the volume of output of each type of product in natural units, as well as the planned values of these indicators for the next 3-5 years.

For an existing business, describe production capacity, including production and administrative premises, warehouses and sites, special equipment, mechanisms and other production assets available at the enterprise.

The production plan must correspond to the capacity of enterprises - the volume or number of units of products (services, works) that can be produced in a certain period.

Under production capacity of the enterprise is understood as the maximum possible output of products in the nomenclature and assortment, provided by the plan sales, with full use of production equipment, space and taking into account progressive technology, advanced organization of labor and production.

The calculation of the production capacity of the enterprise is the most important stage in the justification of the production program. On the basis of production capacity calculations, intra-production reserves for production growth are identified, output volumes are established, and the need to increase production capacity through technical re-equipment, reconstruction and expansion of existing and construction of new facilities is determined.

Production capacity planning is based on taking into account the factors on which its value depends. When calculating the power, the following factors are taken into account:

1) the structure and size of the main production assets;

2) the qualitative composition of the equipment, the level of physical and obsolescence;

3) advanced technical standards for equipment productivity, space utilization, labor intensity of products, output of products from raw materials;

4) progressiveness of applied technological processes;

5) degree of specialization;

6) mode of operation of the enterprise;

7) the level of organization of production and labor;

8) equipment operating time fund;

9) the quality of raw materials and the rhythm of deliveries.

Production capacity is a variable value. Disposal of capacity occurs for the following reasons: depreciation and disposal of equipment, an increase in the labor intensity of manufacturing products, a change in the range and range of products, a decrease in the fund of operating time, the end of the equipment lease. These factors also work in the opposite direction.

The production capacity of the enterprise is determined by the capacity of the leading workshops, sections, production lines, machine tools (assemblies), taking into account measures to eliminate bottlenecks and possible production cooperation.

The calculation of production capacity includes all available equipment, including idle equipment due to malfunctions, repairs, and modernization. The equipment that is being installed and in warehouses, intended for commissioning in the planning period, is taken into account. When calculating the power, the equipment of auxiliary and maintenance shops is not considered.

The calculation of the production capacity of the enterprise should be carried out in the following sequence:

1) calculation of the production capacity of units and groups technological equipment;

2) calculation of the production capacity of production sites;

3) calculation of the production capacity of workshops (buildings, production);

4) calculation of the production capacity of the enterprise as a whole.

Two methods are used to calculate production capacity:

1) by equipment performance;

2) by the complexity of manufacturing products.

In continuous production, the capacity of units, sections and workshops is calculated, as a rule, according to the productivity of the equipment, and in discrete production - according to the labor intensity of manufacturing products.

Production capacity planning consists in performing a set of planned calculations that make it possible to determine:

1) input power;

2) output power;

3) indicators of the degree of power use.

Input power is determined by the available equipment installed at the beginning of the planning period.

output power- is the capacity at the end of the plan period, calculated on the basis of input capacity, retirement and commissioning of capacity during the plan period.

Production planning is carried out on the basis of the average annual capacity (MC), calculated by the formula:

where M n - production capacity at the beginning of the planning period;

M y - increase in capacity due to organizational and other measures that do not require capital investments;

Ch 1 , ..., Ch 4 - respectively, the number of months of power operation;

M p - increase in capacity due to technical re-equipment, expansion and reconstruction of the enterprise;

Mun - an increase or decrease in capacity due to a change in the range and range of products, the receipt of industrial production assets from other enterprises and their transfer to other organizations, including leasing;

М в – decrease in power due to its disposal due to dilapidation.

It is necessary to distinguish between actual and design capacity. Their compliance is characterized by the degree of development.

The degree of development of design capacities characterized by the following indicators:

1) the duration (term) of development;

2) the level of development of the design capacity;

3) the utilization rate of the capacities put into operation;

4) the volume of production during the development period;

5) achievement of design levels of cost, labor productivity and profitability.

Under period (term) of the duration of development The design capacity of an enterprise or its part (workshop, site, unit) is understood as the time from the date of signing the acceptance certificate for operation until the sustainable output of products by the planned facility. The volume of production at facilities that are at the stage of development of design capacities should be determined taking into account this indicator. When planning this indicator, the time spent preparing production for release should not be taken into account. new products at the facility being put into operation, commissioning and comprehensive testing of equipment. The level of development is the percentage (coefficient) of development of the design capacity, which has been steadily achieved for a certain date. It is calculated as the ratio of output in a certain period (hour, day, month, year) to the corresponding (hourly, daily, monthly, annual) design capacity.

A balance of production capacities is being developed.

Based on the results of all calculations, a balance of production capacity is developed in order to more fully link the project of the production program and the production capacity of the enterprise. It reflects the input, output and average annual capacity, as well as the input and disposal of capacities. On the basis of the balance of production capacities and in the course of its development, the following is carried out:

1) clarification of the possibilities of the production program;

2) determination of the degree of provision with production capacities of the work program for the preparation of the production of new products;

3) determination of the coefficient of utilization of production capacities and fixed assets;

4) identification of intra-production imbalances and opportunities for their elimination;

5) determining the need for investments to increase capacity and eliminate bottlenecks;

6) determining the need for equipment or identifying excess equipment;

7) search for the most effective options for specialization and cooperation.

Production capacity balance by product type at the end of the planned year is calculated by summing up the capacity at the beginning of the year and its growth minus retirement.

The balance of production capacities is calculated for each type of core products according to the following structure.

Section 1. Power at the beginning of the planning period:

1) product name;

2) unit of measure;

3) product code;

4) capacity according to the project or calculation;

5) capacity at the end of the base year.

Section 2 Capacity increase in the planned year:

1) increase in power, total;

2) including at the expense of:

a) commissioning new and expanding existing ones;

b) reconstruction;

c) rearmament and organizational and technical measures. Of them:

- by changing the mode of operation, increasing the shift of hours of work;

- by changing the range of products and reducing labor intensity;

d) leasing, renting from other business entities.

Section 3. Decrease in capacity in the planned year:

1) disposal of power, total;

2) including at the expense of:

a) changes in the range of products or an increase in labor intensity;

b) changing the mode of operation, reducing shifts, hours of work;

c) disposal due to dilapidation, depletion of stocks;

d) leasing, renting to other business entities.

Section 4 Power at the end of the planned period:

1) power at the end of the year;

2) average annual capacity in the planned year;

3) output or the amount of processed raw materials in the planned year;

4) the utilization factor of the average annual capacity in the planned year.

Based on information about existing need in production facilities, production premises, the need for additional equipment and the total need for fixed assets and intangible assets are established. The calculation of the need for fixed assets is carried out according to the type of fixed assets based on performance standards.

Also, in terms of production, the norms of working capital are calculated by the direct account method. The latter provides for the calculation of the value of each element of working capital in the conditions of the achieved organizational and technical level of the enterprise, taking into account all the changes provided for in the development of technology, technology and organization of production.

The calculation of the need for working capital is carried out not only for newly created enterprises, but also, if necessary, a radical revision of existing working capital standards.

When normalizing working capital, it is necessary to take into account the dependence of the norms on the following factors:

1) the duration of the production cycle of manufacturing products;

2) consistency and clarity in the work of procurement, processing and producing shops;

3) supply conditions (duration of delivery intervals, sizes of delivered lots);

4) remoteness of suppliers from consumers;

5) the speed of transportation, the type and uninterrupted operation of transport;

6) the time of preparation of materials for launching them into production;

7) the frequency of launching materials into production;

8) conditions for the sale of products;

9) systems and forms of payment, the speed of workflow, the possibility of using factoring.

The norms developed at the enterprise for each element of working capital are valid for a number of years, and in case of significant changes in the conditions of production and marketing of products, they are specified taking them into account.

The following elements of working capital are normalized:

1) production stocks;

2) construction in progress;

3) deferred expenses;

4) finished products in the warehouse of the enterprise;

5) cash in cash in storage.

In all the above norms of working capital, one should take into account the need of the enterprise for funds not only for their core activities, but also for the production infrastructure.

For operating enterprises adjustment of the amount of working capital is made in financial section business plan based on usage coefficient method rationing of working capital (based on the growth rate of production and improving the use of working capital).

The section ends with calculations of production costs and the cost of production. The cost price can be determined for all products, for their individual types, assemblies, parts, production processes, for the work of departments, sections, workshops. All production costs are usually grouped according to certain individual characteristics. The main cost group includes the following costs:

1) by economic elements. All costs are summarized in separate groups according to their economic homogeneity, regardless of the place of their spending and intended purpose. They are divided into:

a) material costs (the cost of raw materials and all materials minus return costs);

b) salary;

c) contributions for social needs;

d) depreciation charges;

e) other costs (for repairs; payment of interest on loans, payments for emissions into the environment, intangible assets, advertising costs, etc.);

2) by cost items. Costs that include one or more economic elements. Costing items take into account the purpose and place of their occurrence. It is called product costing.

The main costs are directly related to the production of products, and overhead costs are related to the maintenance and management of departments or production as a whole. The article includes one simple element. If it includes several economic elements, then it is considered complex.

The costs of the enterprise are also divided into fixed and variable. Fixed costs do not depend on the volume of products produced (room rent, lighting, heating, insurance premiums administration salary). Size variable costs proportional to the volume of output (raw materials, materials, power energy, wages).

Costs can be fixed or only variable with respect to their area of relevance. Relevance area- this is an area in which costs are subject to a uniform pattern.

The "Production Plan" section is accompanied by a calculation of manufactured products and calculations for all items of the cost estimate for production.

Section highlights:

1) the presence or absence of the need to organize a new enterprise for the production of the proposed products;

2) the location of the firm based on proximity to the market, suppliers, availability of labor, transport, etc.;

3) production capacities that will be required and the planned dynamics of their commissioning in the future;

4) fixed assets necessary for the organization of production, and the dynamics of their change in the future;

5) the need for material resources and production stocks;

6) possible difficulties in organizing production;

7) suppliers of raw materials, materials, semi-finished products and components. Purchase conditions;

8) planned industrial cooperation. Intended Members;

9) the presence of limiting the volume of production or supply of resources. Reasons for limiting and ways out of this situation;

10) the proposed production planning mechanism. The procedure for drawing up production plans and schedules;

11) scheme of production flows;

12) stages, methods and standards of quality control;

13) system of environmental protection and waste disposal;

14) production costs. The dynamics of their change;

15) availability of production facilities for expanding production and transition to new technologies;

16) characteristics of construction in progress;

17) new technologies planned for use in the production process;

18) organization of research and development work in the company;

19) the time required to switch to the production of new types of goods;

20) features of preparation of production, stages and costs of its implementation;

21) characteristics of the scientific and technical level of production;

22) the degree of wear of the equipment;

23) policy and measures in the field of changing the production potential of the enterprise.

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In which the main production indicators and sales volumes of products, variables and fixed costs, personnel plan, depreciation costs of fixed production assets, requirements for the organization of the production process and the main technical and economic characteristics of production, specialized equipment and technologies used.

This section describes in detail the way by which it is planned to establish the production and sale of products, indicating the problematic and bottlenecks that need special attention and the means (methods) to overcome them. The production plan reflects the following characteristics of the organization of the technological process of production:

General technical and organizational requirements for production.

Here are the general design requirements to the organization of the production site, a list of the production main and auxiliary equipment necessary for the acquisition, requirements for the technologies used.

1. total area, zoning and specifications production site, reflection of design estimates for new industrial and engineering construction (if necessary).

2. A list of the main and auxiliary technological equipment required for purchase, indicating its name, series and brand, quantity, price per unit of equipment, supplier and his contact details, total costs for the acquisition of technological equipment.

3. Used production technologies (their availability, patent protection, reliability, performance and other characteristics).

Description of the production process and costs.

This part of the production plan includes a calculation of the requirements for raw materials and component materials, a plan for the production and sale of products, a calculation of fixed and variable production costs and depreciation charges.

1. The need and conditions for the supply of raw materials, materials and components. The main characteristics of providing the production process with raw materials are also reflected in a tabular form indicating the type of raw materials (components, semi-finished products), the price per unit of raw materials, the main suppliers and their contact details. those volumes that are directly required for the production of a certain quantity of products. This is done in order to ensure a carry-over stock of raw materials. The value of the production stock is justified by its norm, which represents the average stock of materials during the year in days of its average daily consumption, and is calculated at the end of the year as a carryover stock. The size of the carryover stock depends on the size of the need for various types materials and the seasonality of their supplies in accordance with the Decree of the Federal Office on Insolvency (Bankruptcy) dated December 5, 1994 No. 98-r “On standard form plan for the financial recovery of the enterprise (business plan) "is determined by the formula:

where: T - the size of the carryover stock;

Q - the need for the appropriate material, nature. units;

M - carry-over stock rate, days;

D is the number of days of the planning period.

The carryover stock rate is determined by the sum of the average, current and safety stocks.

2. Reflection in tabular form of the volume of production and sales of products, indicating the selling price of products and sales proceeds. A number of business planning techniques also include Value Added Tax as part of total sales receipts in this tabular form of the Production Plan. This is the main table within this section of the business plan.

For a potential investor (strategic partner), the table reflecting the schedule of production and sales of products, as well as sales proceeds, will be of particular interest in the production plan, so this tabular form must be detailed in sufficient detail.

The time horizon for reflecting the production plan and the sales plan is usually equal to the full payback period of the investment project. However, at the request of the investor, it can be slightly increased if the goal is to model the distribution and reinvestment of profits after the project pays off.

3. Calculation of fixed and variable production costs. In the production plan, it is necessary to provide an estimate of the costs of manufactured products, which is a cost estimate for certain types manufactured and sold products. The calculation of costs for the production and sale of products can be carried out according to an enlarged scheme based on the existing norms for the cost of raw materials, component materials and semi-finished products for the manufacture of a unit of production. The consolidated cost estimate for the production and sale of products includes cost items related to the cost of production, without their breakdown into fixed and direct costs, as well as the balance of non-operating transactions.

The consolidated cost estimate is based on the plan for the production and sale of products and describes total cost of all manufactured products, as well as the cost of each individual type of product. Thus, the cost estimate can be detailed for individual types of products.

The composition of costs and their classification must comply with Decree of the Government of the Russian Federation dated August 05, 1992 No. 552 “On approval of the regulation on the composition of costs for the production and sale of products (works, services) included in the cost price, and on the procedure for forming financial results taken into account when taxing profits”. They are the following:

SALES VOLUME, TOTAL

COST, TOTAL, including:

2. materials and accessories

3. fuel

4. electricity and heat

5. fund wages

6. accruals on payroll

7. BPF depreciation

9. other expenses

10. loan service (interest)

BALANCE OF NON-SALES OPERATIONS TOTAL, including:

11. Central Bank income

12. rental income

13. property tax

14. land tax

15. other income and expenses

BALANCE PROFIT

16. Income tax

17. Other taxes and payments from profit

NET PROFIT

When using software tools for developing a business plan, the cost estimate is divided into two tabular forms - the calculation of fixed (general) costs and the calculation of variable (direct) costs for the production and sale of products.

4. Calculation of depreciation charges for the restoration of fixed production assets is considered as part of the total (fixed) costs of production and sales of products. Various forms of depreciation of fixed production assets can be included in the calculations for the project:

Linear depreciation - the initial cost of fixed assets is paid evenly over the entire life of the equipment;

Accelerated depreciation - the initial cost of fixed production assets is returned in a shorter time, and therefore the depreciation rates are set higher (most often used in the leasing mechanism for lending and financing projects).

Personnel plan.

The personnel plan is mandatory and essential integral part such a section as "Production plan". The personnel plan displays quantitatively and qualitatively the structure of the company's personnel employed in the implementation of a specific investment project, the level of personnel qualification, personnel costs (wage fund and deductions from it).

It is advisable to divide the personnel plan into 3 parts:

Administrative and managerial personnel;

Production personnel;

Marketing and support staff.

Within the framework of the investment project, two forms of wages can be used: in the form of a fixed salary and piecework wages. In the case of piecework wages, it is considered as one of the items of variable costs for the production and sale of products and is taken into account in the consolidated cost estimate (Table 8). A fixed salary should be considered as one of the items of fixed (general) costs for the production and sale of products.

Thus, production plan within the framework of the business plan, it is considered as one of the key sections, the main task of which is to show the potential investor the reality of the production (sales) program of the company and the adequacy of the existing resources for this (both material and labor). In addition, the production plan reflects all the requirements for the organization of production and marketing of products, reflects the knowledge by the author of the business plan of the technological scheme of production, the availability of appropriate personnel with the required level of competence, licenses, certificates and permits.

Another important task of the production plan is the modeling and analysis of existing and future material flows within the enterprise, indicating specific sources of raw materials and materials, specific consumers.

Source - Business Planning and Development investment projects /Teaching aid, under the general editorship of Saveliev Y.V., Zhirnel E.V., Petrozavodsk, 2007.

* Calculations use average data for Russia

Step 7: preparation of the business plan section "Production plan"

If you are starting a manufacturing plant, your business plan should include an additional chapter describing how the product is made.
the main objective this section of the business plan is to prove to a potential investor that you can ensure the production of planned production volumes High Quality and within the stipulated time.

Description of the technological process

First of all, answer the question whether your enterprise is already operating or is just being created. This is what interests your investors and partners in the first place.

Often, the production plan is drawn up on the basis of the marketing plan for the products. In this section, write about how you plan to produce your product and consider all the steps involved in creating a product or service. It is best to arrange it in the form of a calendar plan, which will include a forecast of the timing of events and the amount of funding required for their implementation.

Describe in detail all the nuances of the technological process (preferably with visual diagrams) from the moment of purchasing raw materials and materials to the sale of finished products to wholesalers.

Think about how you can improve the process and what is required for this. The composition and structure of production capacities can not be considered in great detail.

If this information is of particular importance (for example, for large manufacturing companies), it can be specified in the appendix to the business plan.

But the issues of supplying raw materials, materials and components deserve more attention, since the stability of the technological process largely depends on them. Write what material values (land, buildings, production facilities), stocks of raw materials and materials, what equipment and components your company has now and how deliveries will be made in the future.

Ready-made ideas for your business

If the raw materials you use require special conditions for transportation and storage, write about how these conditions will be observed. Consider how the quality and timeliness of deliveries will be controlled, because the profit and reputation of your company depend on it.

Assess productivity measures, which are measured by the amount of time and human resources required to produce a good or service. This indicator also directly affects the amount of profit, which is of particular interest to investors.

Describe what equipment is required to produce the product. If at the time of writing the business plan the enterprise does not have all necessary equipment, specify what you need to purchase it and how long it will take to purchase, install, debug and run it from the moment you receive the required funding.

Consider in detail the requirements for quality control at all stages of production, indicate the standards that you will be guided by.

Pay attention to energy supply issues: list the requirements for energy sources, analyze their availability and consider alternatives in case of interruptions in the main energy sources.

For example:

In the production process of our products, we plan to use _____. Our main supplier of raw materials is ______. In the event that this supplier fails to fulfill its obligations, we will use the services of another company _____. Components will be shipped ____.

Our production line will use equipment manufactured by ____. According to the contract, this manufacturing company will provide technical support, which will increase the efficiency of operations by ___%. Thanks to the use of new equipment, we will be able to reduce production costs by ___%.

In the production process, a patented technology will be used, which allows to further reduce the cost of one unit of production to ___ rubles.

____ is required for the purchase and maintenance of equipment. The owners of the enterprise plan to invest ____ of their own funds.

Qualification requirements and availability of necessary personnel

In the second part of the production plan, describe the staffing of the enterprise. Special attention give administrative, engineering and production personnel. Describe structure and composition of units, working conditions, remuneration and incentives. Consider staff development and training (if applicable).

If over time you plan to make changes in the structure of the company's personnel (as a rule, this is an increase in staff), then be sure to mention this in the production plan: give forecasts for the company's development for the next 2-3 years and write what specialists you will need in this regard in future.

For example:

The company currently employs ___ people. The company has the following subdivisions/departments/work groups: ____. Administration includes ____. Their responsibilities include managing the enterprise, developing overall strategy, ____. The production staff includes ____. They are responsible for ____.

When setting salaries, we will use the company's job classification/follow industry standards/strive to be ___% above the regional average. The system of allowances and benefits will include bonuses, additional medical insurance, assistance in obtaining education and advanced training.

In connection with the expansion of the scope of the enterprise over the next 3 years, it is planned to hire ___ employees working on a part-time / freelance basis by this time.

Return to the list of instructions for writing a business plan

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The release of goods and the provision of services cannot be productive without a clear production plan. Effective forecasting is fundamental in any entrepreneurial activity. It is a complex process involving a wide range of activities that ensure that materials, equipment and human resources enough to complete the job. That is why, if you decide to organize your own production, you will need a high-quality document that answers all the questions posed.

At its core, production planning represents the beating heart of any production process. Its goal is to minimize the time required for production and costs, effective organization, as well as the use of resources and ensuring maximum efficiency in the workplace.

It includes many elements, ranging from the daily activities of the staff to the ability to ensure accurate delivery times for the customer.

Production plan (PP) of the organization

PP is an administrative process that takes place within manufacturing business and includes decisions on the required amount of raw materials, personnel and other necessary resources that are purchased to create finished products according to the schedule. A typical forecasting will seek to maximize profitability while maintaining a satisfied customer base. PP, as well as marketing, financial and - an integral and important part of the analysis of the profitability of starting a business.

Thinking through the stages of product release in an organization provides answers to two main questions, namely:

1. What work needs to be done?

2. How long does it take to complete the work?

First of all, the calculations are based on sales forecasting. This is necessary condition to control the company's revenue.

General production plan

PP points:

1. Date of establishment of the enterprise.

2. Information about the capacities that are going to be used for the production.

3. Schemes and methods of supply of raw materials, semi-finished products and other resources.

4. Quantity of equipment (machines, machines, etc.). It is important to indicate whether there is enough equipment in the organization, as well as its capacity.

5. Characteristics of the workflow (illustrations, diagrams, detailed description) from the supply of raw materials to the release of finished products.

Schedule

The Master Production Plan (MPS) is based on data typically 3, 6 months or 1 year. MPS is characterized by volume indicators (tons, liters, pieces) of actually manufactured products. The marketing plan specifies the quantity of products needed, either based on forecasts, customer orders, or others.

So, the PP schedule is visual form providing information on ongoing activities related to the release of products, and the periods of their implementation. This section should describe:

1. Logistics of the organization.

2. The cost of the required resources: basic materials, raw materials, spare parts, semi-finished products.

3. The cost of electricity and fuel during the technological process.

How to calculate these costs? For this, the standard method is often used, when the calculations of materials are carried out according to strictly established cost standards.

The scheduling is preceded by monitoring of existing capacities, which should also show and labor resources to meet the approved production targets. By the way, when organizing such entrepreneurial activity, it is important to choose quality equipment. If it's expensive the best option equipment will be purchased on lease.

Production and financial plan

The production and financial plan (PROFINPLAN) is an estimate of cash costs that is necessary for the production process and is the basis for calculating the required amount of financing. It also presents all indicators that show the work of an enterprise or plant.

Sections of PROFINPLAN:

Release and sale of goods;

– increase in production assets;

- calculation of the cost of goods;

– Sources for covering expenses;

– supply of materials and other resources.

By the way, in this plan, similar calculations are carried out as in the financial one, which we talked about in. PROFINPLAN indicators (revenue, profit, output in monetary terms and in kind, wage fund, fixed price, taxes and other payments to the budget) are formed in stages: first, planned targets for 1 year, then quarterly, etc.

Production control plan (PPK)

The PPK is developed specifically for each enterprise, and it must be signed by the director.

All entrepreneurs and enterprises ( , legal entities) should be carried out production control. The PPC must include:

1. Sanitary rules and control over their implementation.

2. List of qualified officials authorized to carry out control.

3. Certification of employees.

4. Medical examination, hygienic training of workers involved in the production, transportation, storage of food products, consumer services, upbringing with children.

5. Laboratory control.

6. List of biological, chemical and other factors that are potentially dangerous to the life and health of an employee.

7. List of works and services of an enterprise or organization that are potentially dangerous to humans, which are subject to control by the sanitary and epidemiological station, licensing or certification.

8. List of possible emergencies.

9. Required Documentation: officially issued regulatory documents, the conclusion of the sanitary and epidemiological station, certificates of goods, sanitary passport, etc.

10. Additional measures that need to be taken to effectively control the implementation of hygienic, sanitary norms and rules.

The CPP does not have a single form and is compiled individually for each enterprise, but must include the above information.

The basis for planning the work of any enterprise is the production plan. This document fixes the volume and procedure for the production of goods or the provision of services with related characteristics: the volume of raw materials used, cost, labor costs. Consider how a production plan should be drawn up, what goals it serves, what must be reflected in this document and its sample.

A production plan is a document by which the management of an enterprise organizes work and controls labor process, consumption of raw materials and energy, employment of personnel. The production plan is the basis of the company's activities. Without it, it is impossible to effectively control the enterprise, track profits and losses, and find ways for optimization.

Such a document sets a task for each department/structural unit. The production plan is drawn up at each enterprise independently. Finding a ready-made template is virtually impossible: each organization has its own specifics. At the same time, there are generally accepted approaches and algorithms for compiling this document. Their use greatly simplifies the procedure. It is also important to know that you cannot write planning once and use it all the time. The document requires regular updating.

Work according to the production plan is more promising

What does he give

Any production plan serves several purposes simultaneously:

Determination of the number of units of goods and services needed to make a profit.
Planning a specific amount of profit, the ratio of expenses and income, any other important financial indicators.
Evaluation of the efficiency of the use of resources and raw materials.
Quality control. In the document, you can fix the specific characteristics of the goods and achieve them.
Planning the cost of raw materials.
Search for ways to optimize the process and work options.
Power control.
Monitoring the efficiency of the use of labor resources.
Evaluation of sales effectiveness.
Development of optimal ways to use the budget.
Reporting standardization.

Thus, the list of tasks to be solved by the production plan is very wide. In addition, depending on the wishes of the management, any other indicators and targets can be included in the document to structural divisions. The document helps to develop a development strategy - a list of specific actions of the enterprise necessary to achieve the goals of the work. The plan helps to allocate resources efficiently.

Varieties of production plans

All production plans can be divided into the following types:

Short-term - 1-2 years. They are divided into quarters and semesters. Establish what goals the company must achieve during the year.
Medium-term - from 2 to 5 years. The main goal is to determine organizational structure, the number of employees, capital investments and production capacities, the volume of annual income and growth dynamics, the need for investments, loans.
Long-term - from 10 years and above. The goal is to develop an economic strategy, determine the place of the organization in the market, position among competitors.

The long-term plan is specified in the medium-term, the medium-term - in the short-term. All three plans must be consistent with each other. They cannot contradict each other. Planning should provide for the dynamics of development. From the documents it should follow what indicators the enterprise will consistently achieve.

Large organizations make up all 3 types of plans, smaller ones - only medium and short-term. The work of any enterprise, especially manufacturing material values, without a plan is ineffective. A development strategy is needed even in services and trade.

Drawing up a plan is best left to specialists with specialized education.

Features of drawing up a plan

The production plan is not one document, but several at once. The most standard set includes:

A plan for the main activity, fixing the goals of the enterprise, categories of goods and volumes of their production.
Schedule of work - a list of categories of goods indicating their quantity, cost, raw materials needed. Dynamics of production - how much goods to produce and sell in each month, in each year.
Table of the company's needs for funds, investments, loans.

Among the important indicators that the plan of any manufacturing enterprise, should be called:

tariffs for public utilities, the cost of their payment;
wage fund;
consumption of raw materials per unit of goods or services;
production process technology;
marginal profit;
availability of specialists with a certain level of qualification;
the amount of borrowed funds, the amount of interest.

Identification of capacity utilization

Determination of capacity utilization - that is, the best methods for using equipment and raw materials to produce the maximum volume of products - is one of essential parts production plan. How is it calculated?

They determine the categories most in demand on the market and specific models of goods.
Calculate the amount of resources that must be used to manufacture one unit.
Predict the number of units of goods that can be sold in the shortest possible time.
They determine how many units of goods and in what terms the existing equipment can produce.
They analyze how long it takes to produce the required batches of goods on existing equipment.

This is a simplified power calculation algorithm. As a rule, these operations are trusted by professional economists. To correctly calculate modes, you need to know the productivity of the equipment, the speed of the staff and the consumption of raw materials. This process is associated with planning and guessing the market situation. It is almost impossible to establish the exact required volume of production. Success is considered to achieve the indicators closest to reality.

Sample production plan indicating the units of production for each month of work

Reflection of the production process

Any sample production plan of an enterprise must necessarily include a description of the production process: both globally and with respect to each product model. Only accurate fixation of the entire process will help to plan and optimize the work correctly.

Best to reflect manufacturing process in the form of a diagram, where each action will be displayed in stages.

A clear flowchart showing the equipment, personnel and raw materials involved will help management evaluate the effectiveness of the existing workflow and, if necessary, find ways to improve. Based on the analysis, best practices can be determined.

Operating schedule

The production plan includes a section that describes the work schedule, namely:

number of shifts, duration;
number of days off / no days off;
the number of employees in a shift;
expected productivity of each shift.

Room or area for equipment placement

Such a document describes all available premises with an indication of their purpose. It is necessary to fix the area, ceiling height, condition (whether repairs are required), connected communications, entrances, exits, windows, if necessary, describe the finish. Make a conclusion about the suitability of the premises for production in the medium and long term.

If the analysis of the premises shows that it is unsuitable for increasing productivity, the search for suitable real estate with specification of specific requirements should be included in the medium-term plan. It is important to reflect the advantages and disadvantages of the existing workshop in order to achieve maximum profit.

The enterprise can plan the opening of new workshops, the creation of representative offices in other regions - all this must also be fixed in the medium and long term planning. Mandatory with a description of the requirements for real estate.

The drafters of the plan independently think over its structure

Need for materials and suppliers of raw materials

Planning helps to use resources wisely, but only if it contains information about materials and their suppliers. Information about the quality and cost of raw materials will help evaluate the quality of products and the feasibility of working with a particular supplier. Information about the conditions of work with counterparties will help, if necessary, to quickly predict how a change in the price of any of its goods will affect production.

by the most convenient way describe the need for materials and their suppliers - these are tables for each product. Specify:

weight/color/size of goods;
its key characteristics;
full composition indicating the volumes of raw materials used;
the possibility of replacing any components;
supplier information;
the price of each component.

fixed costs

An important section, which will present a list of fixed costs similar to most enterprises:

rental of premises;
Communal expenses;
raw materials and starting materials;
taxes and obligatory payments;
logistics and transport;
wage fund.

The document should record the current and planned values of each expense, possibly indicating acceptable limits. This approach will help make the plan more flexible, adapted to changing market conditions. Knowing the allowable limits of each direction of fixed costs will help, if necessary, to more quickly regulate product prices.

Production cost

The manufacturer necessarily considers the full cost price for each of his goods. Without knowledge of this indicator, it is impossible to correctly select the price, which means that it threatens with losses. To calculate full cost add up all the values of the spent resources:

source materials;
equipment depreciation;
utilities and other energy costs;
employee's salary;
management staff salary;
insurance premiums;
transport costs;
advertising;
marketing expenses.

Production plan example

A typical example of a 1 year production plan is shown in the image below. It is made according to the most common structure and reflects the most important indicators for the manufacturer. You should not use other people's plans, but you can analyze them and adapt them for your own production.

Production plan option

Common mistakes

The most common mistakes in compiling such a document are incorrect accounting for the consumption of materials, incorrect assessment of the capacity of equipment, and an overestimated expectation of demand. These inaccuracies are detrimental to the content of the document: it is less connected to reality. Wrong strategy development, built on erroneous calculations, will inevitably lead to bankruptcy.

Therefore, it is extremely important to monitor indicators as accurately as possible and, if necessary, adjust them. The more the company will monitor the content of the production plan, the more likely it is to achieve the optimal ratio of income and expenses.

When planning, it is extremely important to take into account the possibility of sudden circumstances: equipment breakdown, a large private order, or a disruption in the supply of raw materials. The company must have measures in place for each such case. It is wiser to initially set lower indicators, not at the limit of the equipment’s capabilities, but with success, increase them a little.

Control over the implementation of the plan

Implementation of the control plan provides virtually all management team companies in their area of responsibility. So, the head of production controls the production of the required batch of goods within a specific time frame, the head of the supply department monitors how much raw materials they need to receive and ship every day, and so on. Control over all areas and the implementation of the plan as a whole is the responsibility of the head.