Production planning is the way to a successful business. How to plan the production of products in the enterprise

The production plan is established rules for the production of products or for the provision of services. They are necessary to ensure the stable operation of the company.

What is a production plan

The production plan (PP) refers to the administrative activities of the company. It includes various management decisions regarding the number of employees, the volume of raw materials used. The PP includes the following components:

Work to be outsourced to a subcontractor.
The optimal amount of purchased raw materials.
Quality control of goods and services.
unit cost of production.
Usage .
Analysis of existing premises, owned or leased, determination of the need for new space.
Analysis of the staff: number, qualifications, salary.
Marginal profit.

The exact structure of the production plan is determined based on the characteristics of a particular company.

What is a production plan for?

The main function of PP is to achieve the goals set by the enterprise. Consider all the tasks that can be solved production plan:

Attracting new customers, increasing the loyalty of representatives of the existing customer base.
Full use of all available resources to meet the needs of consumers, reduce costs.
Production of competitive goods, introduction of technological innovations.
Improving the quality of products and services.
Purchase of the optimal amount of raw materials good quality at low prices.
Creation of a reserve of resources in case of an increase in demand.
Activities within the established budget.
Decreased company loans.
Reporting standardization.
Detailing of available costs.
Creating a strategy that will be relevant even in unplanned situations.

A production plan must be available in large companies.

Principles used in planning

When compiling the PP, it is necessary to be guided by such principles as:

Continuity of planning: the plan is relevant throughout the entire production period.
The plan is required in the execution of any of the forms of the company's activities.
The principle of unity: PP must be systematic, taking into account the relationship between labor processes.
The principle of economy: PP should be such as to receive maximum results at minimal cost.
PP must be flexible. That is, it can be changed if circumstances so require.
The accuracy of the plan should be sufficient to achieve the goals set.
Within the framework of the PP, all branches of the company are interconnected.

When drawing up a plan, you must also remember the principle of focusing on results.

How is a general document for a PP compiled?

As a rule, the production plan is drawn up for a year. It contains general production characteristics. The basis for drawing up are forecasts regarding future demand for products, as well as a production load plan. When compiling the document, production rates, reserves, and the number of employees are calculated. When compiling the PP, it is necessary to form a general concept of the company's activities. For example, the document takes into account everything, not separate categories products. There is no need to dwell on particulars.

A general production plan is required for large enterprises that manufacture a large range of products. For a small company, it will be enough to draw up a PP in the form of a work schedule.

IMPORTANT! PP should reflect the key aspects of the enterprise: total number employees established norms workings.

The composition of the production plan

Consider the structure of the production plan:

Title page.
Content.
Basic information about the company.
Basic information about your products or services.
organizational plan.
Marketing plan.
Production plan.
Investment plan.
Financial plan.
Applications.

The annex indicates additional information that may be required within the framework of the PP.

How is capacity utilization determined for a production plan?

LET'S CONSIDER AN EXAMPLE: the organization plans to manufacture garden carts. Marketing research is carried out to determine consumer preferences. Its results: among buyers, medium-sized garden carts are most in demand. price category. Data marketing research help determine which products make sense to produce. After that, the volume of products to be produced is calculated. In this case, you need to focus on the estimated demand for carts. If demand is less than the volume of manufactured products, part of the production will simply remain unclaimed.

If the organization has been operating for a long time, it makes sense to compare the commercial demand forecast with the available capacities. This is necessary in order to determine the need for additional capacity. If such a need is identified, the list of required equipment should be indicated in the PP. The following information is also provided:

Employee salaries costs.
Availability of qualified employees.
Electricity costs.

The significance of each of these indicators depends on the characteristics of the company's activities.

How to reflect the production process in PP?

In the manufacture of products, you need to determine the method of its production. When forming a PP, it is necessary to analyze the available equipment and technologies, and choose the most effective option. In this case, a choice is made between two forms of production:

Low or high degree of automation.
Standard or customized technology.
The flexibility or performance of the system.

Most companies are suitable for the conveyor method of production. If the organization plans to work on special orders, other production methods will be needed. All these aspects must be reflected in the production plan.

Common Mistakes in Production Planning

Global errors in the preparation of the production plan lead to the fact that the document becomes completely irrelevant. Consider these errors:

Unjustified increase in stocks in the warehouse. The purchase of raw materials in excess leads to the fact that part of the reserves remains simply unclaimed. This leads to suspension financial processes, an increase in the cost of maintaining storage facilities.
Misuse of reserves. Assumes the direction of raw materials for third-party purposes. This leads to the fact that all goods are sold out, however, new raw materials have not yet arrived from the supplier.
Increase in work in progress. In the event of urgent orders, a decision is often made to suspend production. This entails the suspension of work processes. The problem can be solved by refusing part of the urgent orders.

IMPORTANT! It is recommended to draw up the PP 1-2 months before the start of the financial year. If fiscal year coincides with the calendar one, the formation of the PP should begin in early October. More than one specialist should work on the preparation of the production plan. Heads of all divisions of the company are involved in this work.

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 accompanying characteristics: the volume of raw materials used, the 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.

What is a production plan

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. Find ready template 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 for structural divisions. The document helps to develop a development strategy - a list concrete action enterprises necessary to achieve the objectives 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 important indicators, which should fix the plan of any manufacturing enterprise, should be called:

tariffs for 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 optimal methods for using equipment and raw materials to produce the maximum volume of production - is one of the most important parts of the 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.
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. Set exact required volume production is nearly impossible. 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 for 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 shops, 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 similar to most enterprises fixed costs:

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 the total 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. An incorrect development strategy, 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 events: 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, slightly increase them.

Control over the implementation of the plan

The implementation of the control plan is carried out by virtually the entire management of the enterprise in its 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.

Is business planning always carried out at the initiative of an entrepreneur or investor in connection with the opening of a new business? Not always. Often the practice of preparing a business plan is integrated into the general context of managing a diversified company in the context of implementing a development strategy. In most cases, this is done by a special unit within the financial department, and not by the project office. The development of a production plan in the business plan of business units or the entire company is a universal area of planning activity. Consider its expanded context.

Main aspects of the production program

It is necessary to look directly at the difference in approaches to business planning in the cases of an external business project and internal planning of the activities of business units. The goals for these situations are different. This is especially true for the production plan. In the first case, the emphasis is on demonstrating to the customer and investor the availability of the project with production resources: equipment, personnel, and material and technical resources. In the second case, the business owners and the general management of the company must be convinced that:

the production program takes into account the required stocks finished products and probable losses;
capacities are used optimally, bottlenecks in them are embroidered;
disproportions of internal production units are eliminated;
cooperation between strategic business units (SBU) is efficient;
from the standpoint of marginal analysis and sales plan, a verified profitability of production is planned for each SEB.

Given the above, it should be remembered that the importance of such a section as a production plan when integrating business projects into the plans of a diversified company is higher than for a separate business. Under the strategic business unit, it is proposed to understand the direction of activity, in financial structure having the characteristics of CFD "profit" or "marginal profit". SEB is the carrier of a single business product or a whole range of products. In an ideal situation, SEB, being part of the company, nevertheless, has the characteristics legal entity- a subsidiary.

In any case, the production plan is based on the program for the sale of products and (or) services. And the first aspect of this section is the forecast of production volumes, taking into account the necessary stock of finished products and losses. The volume of production of works, services, goods is determined through a certain set of indicators, the formulas of which are given at the end of the section.

Volume of products sold at planned prices. This volume includes products shipped to consumers that meet the conditions of quality standards, specifications, manufacturing technology and pre-sale preparation.
Commodity and gross output of the company. Commercial products (TP) are understood not only as manufactured products for external and internal consumption, but also works, services of a capital and industrial nature, semi-finished products that can be considered as a commodity. Gross output, in addition to commodity output, also includes a change in work in progress.
Unfinished production. This type should be understood as incompletely manufactured products that are at different stages of the production cycle and are not accepted as commercial products.
Value added, taken into account in the production plan as gross output, but minus material costs.

Formulas for calculating the planned sales volumes, TP and VP

Auxiliary calculations of production volumes

As you know, the production of industrial products is the most difficult type of business to plan and organize. This is especially evident when the production is multi-stage, requiring more provisional and auxiliary measures (equipment, tooling, etc.). Product innovation also has an impact on planning processes.

Let us imagine an example of a medium-sized production enterprise operating in the oil and gas engineering industry, however, having several main and supporting industries. Let's ask ourselves a question: what else should be taken into account when developing a program for the production of such a complex product as an element of a pipeline and corresponding communications? Although many products for oil and gas customers are made exclusively to order, for serial products, a certain stock of products in the warehouse should always be included in the business plan. In addition, defect-free production simply cannot be.

Under the total volume of production, therefore, a stock of finished products (FP) should be laid down for a prompt response to applications potential buyers and reserve for losses. The size of the planned GP for reserves must be normalized. The reserve ratio is calculated based on the available statistics, the adopted marketing policy, taking into account the conditions of a particular project, the state of the market and the industry. When rationing, seasonal factors and standards for replacing defective products are taken into account.

The formula for calculating the adjusted production volume for the stock of HP and losses

Let's simplify our example to three commodity items. The normative values of stocks of GP are usually formed as a percentage of the planned level of sales of products. In the same way, the standard of expected losses is formed (for marriage and replacement of products under other warranty conditions). Below is a table of estimated values for production volumes, taking into account stocks and losses.

Example of Calculating Adjusted Production for FP Stock and Waste

In addition to the specified volume of output, the production plan also includes detailed information on the needs for the raw material component of production, semi-finished products, and components. Based on the identified needs in the dynamics of the business plan, a work plan is built with suppliers to ensure the purchase of components for the production process.

In addition to the composition of circulating inventories, fuels and lubricants and services in the field of energy supply for production, production capacities and production areas play an important role. When planning, the optimization of the main parameters of the use of capacities and areas is carried out, which is based on standard values a number of key indicators. The formulas for such planning and optimization are given below.

Calculation formulas for preparation " bottlenecks» in planning to «expansion»
(click to enlarge)

Plan of production and capacity in interconnection

One of the elements of good planning production program is the analysis and accounting in the calculation of the production capacity of the main and auxiliary divisions of the enterprise (shops and industries). Only after that it is possible to design relationships with suppliers and achieve rhythm in the incoming flows of raw materials, components and equipment. In addition, in addition to issues of interaction with external partners, the implementation of the program can be severely limited by on-farm cooperation if the composition of capacities along the value added chain turns out to be unbalanced.

This point is important even if the enterprise has only a few production sites. And if the enterprise has 100 or more workshops (such giants operate in the country, for example, in metallurgy, in the automotive industry), this aspect of planning is critical. Of course, sales are the driving force behind business. Without them, production is powerless to lead the company to success, but the implementation plan is tied to the production potential of the enterprise, the criterion of which is its capacity.

In turn, the power parameter is based on three main indicators.

Static indicator of production capacity at the end of the billing period of the project (year), calculated by the balance method.
Average annual production capacity.
The coefficient of utilization of the production capacity of the enterprise.

Formulas for production capacity parameters when planning a production plan

Production units involved in the main business processes or auxiliary (providing) have varying degrees interfacing with each other. For example, facilities, units and equipment of auxiliary workshops may not directly participate in the main value chain. Similar industries (pilot, specialized areas, laboratories) are not included in the calculation of production capacities for the purposes of determining bandwidth production. To calculate this production planning criterion, the contingency coefficient formula is used, which is presented to your attention below.

The formula for the contingency factor when calculating production capacity

There is another important question that usually always arises in its production aspect. It's a matter of changing equipment. Here are hidden significant opportunities for increasing sales, based on the formed or formed market demand for products. At the same time, the more unique and expensive equipment is used, the higher the probability of using two-shift and even three-shift operation.

Novice Economists investment activity often make the same mistake. An idealized version is taken into consideration, which does not take into account: the need for GP reserves, its probable losses. Moreover, the loss of working time due to the development of equipment and technology is not taken into account. New work force, even trained and certified, makes mistakes at first, marriage occurs, newly installed equipment fails. All these circumstances must be included in the production plan. The adjustment of power parameters is facilitated by such an indicator as the shift ratio of equipment for an enterprise with a continuous production process.

Shift Factor Formula for Calculating Production Capacity

Our story about the production plan of the business plan of the level of the operating enterprise is coming to an end. The extensive issue of marginal analysis localized to each product and planning activities regarding the search for the optimum profitability for the purposes of the project's success remained outside of attention. An entire sub-industry does this. financial management- Profit and working capital management. I express confidence that we will cover this block of issues in a separate article.

Touching upon the issues of business planning, I cannot get rid of the feeling of déjà vu, because I remember Soviet technical and industrial financial plans. That's where the school of management was, not inferior to the most modern methods of business planning. It only lacked a market part, but the level of integration, multi-factor consideration of the nuances of technology, organization and economy was one of the best in the world, although the calculations were performed using archaic computers of the EU class today. The Russian school of business planning from the position of the best domestic traditions needs to be revived, which will inevitably happen in the next decade. For some reason, there is no doubt about it.

Efficient production cannot be created without quality planning. Forming a plan is not an easy task, and its task is to comprehensively cover the measures for organizing the production process, so that there are enough materials, equipment, and workers.

Understanding the production plan

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

Inventory requirements, raw materials.
Suppliers.
Production process.
Power.
Quality control.
Premises.
Staff.

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

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

The procedure for including certain items 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 also be drawn up.

Classification and directions of production plans

They are usually classified according to:

coverage.
Temporal boundaries.
character and direction.
Method of application.

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

General (main) - a plan for areas of activity, which describes general concept and a strategic goal, 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 schedule of work - indicating the number of units for each of the manufactured types of products intended for release in a specific time.
Plan with the needs of the enterprise in material resources.

If in the future the company plans to expand production capacity, necessary facilities and buildings must be reflected in the production plan so that a smooth workflow is ensured, and with it indicators:

payroll 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 miscalculations in it can not only make it irrelevant, but even damage the production process.

The most common mistakes:

Excess inventory. As a rule, enterprises purchase raw materials in advance. We reviewed the plans - and some of the materials turned out to be unclaimed, finances - immobilized, and the costs of maintaining warehouse space - unreasonably growing.
Misuse of reserves. By various reasons from the warehouse, raw materials and materials are directed to purposes not planned in advance, to the production of "left" goods. Due to late follow-up deliveries, the fulfillment of earlier orders and obligations to consumers are in jeopardy.
Growing work in progress. It happens that the release a certain kind production is suspended due to an unscheduled order. This problem can be avoided if some orders are refused, and the production plan is drawn up taking into account the criteria for the labor intensity of the production of specific types of products and the maximum possible profit.

If you're having trouble making a production plan, check out the World Wide Web. There will always be more than one sample of filling out this most important document for any enterprise.