Analysis of production and sales of products and their components

Enterprises and companies, as a rule, independently implement their development plans; The grounds that allow to carry out this activity are contracts concluded with consumers of manufactured products, as well as suppliers of resources necessary for production. Correctly assess them and distribute the use, helps competently organized analysis of production and sales of products. That is why, enterprises and organizations develop the strategy of economic development starting with the study of indicators that give an analysis of production and sales of products.

It involves several stages during the process, the main types of analysis are as follows:

1. Forming and implementing the program of production development.

2. The quality of products and its implementation.

3. Implementation of contracts.

4. The rhythm of production.

As the main sources, the analysis of production and sales of products uses planned schedules, product reporting data, current accounting data, and others.

The volume of production is reflected in conventional and natural meters. Their generalized data are determined in wholesale prices with the help of valuation. The main indicators of this parameter are commodity and gross output.

Commodity production is the aggregate gross, with the exception of work in progress.

The cumulative index of the values of products, work and work in progress, the values of which are expressed in comparable prices, form the gross output.

The analysis of the production program is carried out in physical terms, cost parameters are also used, which considers the analysis of production and sales of products more preferable. At the same time, the indicators of the cost of production volumes should be comparable for each product, this is especially important in the context of inflation, when the factor of neutralizing price changes is the most priority.

The analysis of the volume of production activity, as a rule, begins with a study of the trends in the changes in the values of the types of products, as well as the calculation of the coefficients of their increase. Then, based on the obtained values, you can determine the average statistical growth rate.

The analysis of the assortment is carried out after the analysis of the nomenclature of marketable products and its assortment.

The nomenclature is a codified list of product names of the respective types of goods, operating in the CIS.

The assortment is a list of specific goods with the indication of the volumes of its release. The full, group and intragroup types of assortment are allocated. They are estimated by comparing the plan indicators and the actual output.

If there is a fact of overfulfilment of the plan, these data are not included in the analysis of production and sales. The plan is considered fulfilled if the indicators for all types of products are achieved.

Analysis of the structure shows the ratio of some types of products to the total volume of all products, and it does not matter what kind of analysis is carried out, the analysis of livestock production or wheeled tractors.

To calculate the structural components, as a rule, use a direct production account, regardless of its type.

The analysis of quality is a study of the properties of goods in accordance with their purpose and characteristics of consumer properties. In accounting, generalizing, indirect and individual quality characteristics are used. The relative weight, its conformity to the world quality parameters, specific export indicators, and the number of certified products belong to the first. The usefulness of the products reflects individual indicators, most often they are used in the food and light industries (milk fat content, durability, manufacturability).

Indirect - this is penalties and other sanctions for the issue of marriage and loss from it.

Analysis of rhythmicity involves the study of the uniformity of the release of goods, as provided for in the plan, in accordance with the schedule of the assortment and production volumes.

Analysis of the sale of goods, as a rule, is carried out monthly, and further - for a quarter, half a year, a year.

In the course of this type of analysis, real indicators are compared with the planned ones, as well as with the indicators of previous periods. Forms of reflection are the percentage of implementation, the growth rate and the amount of deviation from the plan.