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Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ
11.2. Analіz realіzatsії produktsії
In mіru nasichennya market analysis that posilennya konkurentsії vzhe not virobnitstvo viznachaє obsyag sale and navpaki, mozhlivy obsyag sale Je Basics rozroblennya virobnichoї prog. Pіdpriєmstvo Got viroblyati tіlki Ti Flea i in such obsyazі, kotrі vono Mauger really th pributkovo realіzuvati.
Tempi zrostannya obsyagu realіzatsії produktsії bezposeredno vplivayut an amount vitrat, Prybutok that rentabelnіst pіdpriєmstva. Tom analіz pokaznikіv realіzatsії Got vazhlive values. Yogo osnovnі zavdannya:
- otsіnka rіvnya vikonannya plan (forecast) that dinamіki realіzatsії produktsії;
- viznachennya vplivu rіznih faktorіv on zmіnu quantities Tsikh pokaznikіv;
- rozroblennya zahodіv for zbіlshennya obsyagіv realіzatsії produktsії.
Jerel Informácie for analіzu Je pіdpriєmstva BIZNES plan operativnі Plan grafіki, zvіtnіst f. 5-ses "Zvіt about eksport (іmport) tovarіv, scho not passing Mitnija deklaruvannya" f. 2 "Zvіt fіnansovі about the results," vіdomіst 16 "Ready Roc virobіv, їh vіdvantazhennya that realіzatsіya" that іn.
Obsyag realіzatsії produktsії viznachaєtsya for vіdvantazhenoyu pokuptsyam produktsієyu.
In chinnomu zakonodavstvі Ukraine operatsіya s sale (realіzatsії) produktsії zhorstko not priv'yazana to the fact realnoї Pay її vartostі to strokіv zdіysnennya payment; Won rozglyadaєtsya yak gospodarska operatsіya s sent messages right on vlasnostі produktsіyu in obmіn on ekvіvalentnu scrip koshtіv abo borgovih zobov'yazan. Obsyag realіzovanoї produktsії viznachaєtsya venality vartіstyu vіdvantazhenoї produktsії, zaznachenoyu in registration for SPLAT rozrahunkovih documents, i do not deposits od factuality nadhodzhennya groshovoї viruchki.
Realіzatsіya produktsії - tse Lanka zv'yazku mіzh virobnikom i spozhivachem. Vid of yak prodaєtsya Produkciya, yaky popit on neї on market analysis, deposits i obsyag її virobnitstva.
Vazhlive values for otsіnyuvannya vikonannya planіv (prognozіv) toil takozh naturalnі pokazniki obsyagіv realіzatsії produktsії (pieces, meters, Tony is the іn.). Їh vikoristovuyut for analіzu obsyagіv realіzatsії for okremimi species that Grupo odnorіdnoї produktsії.
Analіz pochinaєtsya s vivchennya dinamіki realіzatsії produktsії, rozrahunku that the basal lantsyugovih tempіv zrostannya that growth. For butt (Table 11.1). Rozglyanemo dіyalnіst umovnogo AT "Quantum", scho vipuskaє wide assortment produktsії: Goods Promyslova priznachennya, osvіtlyuvalnі priladit, medichnu tehnіku, spozhivchі Flea is the іn. Pіdpriєmstvo nalezhit to the Branch perspektivnoї promislovostі Ukraine. Problems of realіzatsії produktsії on SSMSC natrapilo AT Je types of companies for bіlshostі Ukraine on etapі perehіdnogo perіodu.
W Table. 11.1 seen scho three prophets obsyag realіzatsії vsіh vidіv produktsії, krіm medichnoї Aparatura, skorotivsya in kіlka razіv. Especially rіzko obsyag realіzatsії having run in 2000 rotsі. Tse to prizvelo digit zbіlshennya zalishkіv nerealіzovanoї produktsії warehouses, pogіrshannya fіnansovogo become AT. So, sumarnі obsyagi zalishkіv warehouses have become in 2000 rotsі blizko 300 tis. UAH, scho for factuality serednomіsyachnogo rіvnya realіzatsії in 2000 rotsі stvoryuє reserves bіlshe nіzh on sіm months at. Tіlki schodo zasobіv obchislyuvalnoї tehnіki reserves stanovlyat Troch less then mіsyachnogo obsyagu realіzatsії. For such asortimentnimi GROUP, yak "Іndikator 2" zalishki dorіvnyuyut pіvtora- and dishes - mayzhe dvorіchnomu obsyagu realіzatsії.
table 11.1
DINAMІKA REALІZATSІЇ mainly VIDІVPRODUKTSІЇ have DІYUCHIH TSІNAH
Virobi |
Obsyag realіzatsії produktsії, yew. UAH |
Tempi zrostannya (znizhennya),% |
|||||
Year |
bazisnі |
lantsyugovі |
|||||
1998 |
1999 |
2000 |
1999do 1998 |
2000do 1998 |
1999do 1998 |
2000do 1999 |
|
Іndikator 1 |
552.2 |
338.1 |
263.9 |
64.7 |
50.5 |
64.7 |
78.0 |
Іndikator 2 |
343.8 |
228.3 |
121.2 |
6 6.4 |
35.2 |
66.4 |
53.0 |
Іndikator 3 |
47.1 |
10.3 |
2.7 |
21.8 |
5.7 |
21.8 |
26.2 |
Virobi kvantovoї elektronіki |
7.3 |
7.0 |
- |
- |
- |
- |
- |
Obchislyuvalna tehnіka |
320.0 |
132.8 |
63.0 |
41.5 |
19.7 |
41.5 |
47.4 |
Medichna Accs |
3.0 |
4.5 |
3.1 |
150.0 |
103.3 |
150.0 |
68.8 |
reverberator |
399.6 |
885.8 |
20.6 |
221.6 |
5.2 |
221.6 |
2.3 |
crockery |
5.8 |
6.5 |
1.9 |
112.0 |
32.8 |
112.0 |
29.2 |
Godinniki |
346.2 |
132.9 |
26.1 |
38.3 |
7.5 |
38.3 |
19.6 |
INSHI virobi |
104.2 |
72.4 |
2.3 |
69.4 |
2.2 |
69.4 |
3.1 |
Serednorіchnі Tempi zmіni realіzatsії produktsії abo growth ( ) Can be rozrahuvati for serednogeometrichnoyu abo serednoarifmetichnoyu vagovoyu.
Viznachimo Yogo for serednogeometrichnoyu (schodo virobu "Іndikator 1"):
tobto serednorіchny pace znizhennya realіzatsії produktsії dorіvnyuє 30%.
Otsіnka vikonannya forecast realіzatsії produktsії for zvіtny perіod (mіsyats, Quarter, Year) held for danimi Table. 11.2.
table 11.2
ANALІZ VIKONANNYA FORECAST REALІZATSІЇ PRODUKTSІЇ PІDPRIЄMSTVOM for the first quarter 2001 roku
Virіb |
Realіzatsіya produktsії, yew. PC. |
|||
forecast |
fact |
vіdhilennya (±) |
% To the forecast |
|
Іndikator 1 |
237.0 |
76.4 |
- 160.6 |
- 67.5 |
Іndikator 2 |
2926.5 |
352.3 |
- 2573.95 |
- 87.6 |
... |
... |
... |
... |
... |
crockery |
2,829 |
1,486 |
- 1,343 |
- 47.4 |
Godinniki |
2,179 |
1,770 |
- 0.409 |
- 18.7 |
Yak bachimo s Table. 11.2 zagalna tendentsіya znizhennya obsyagіv realіzatsії zbereglasya i in the I kvartalі 2001 roku. Tse prizvelo to further pogіrshannya fіnansovogo become AT. For upravlіnskih of acceptance rіshen potrіben analіz reasons vіdhilen factuality danih forward-od.
Operational analіz vіdvantazhennya produktsії zdіysnyuєtsya on pіdstavі rozrahunku Where Money Does vіdobrazhayutsya planovі that faktichnі vіdomostі about vіdvantazhennya produktsії for obsyagom, the assortment of the day, narostayuchim pіdsumkom s cob mіsyatsya and takozh vіdhilennya od plan (tab. 11.3).
table 11.3
Operational ANALІZ VIKONANNYA PLAN REALІZATSІЇ PRODUKTSІЇ, yew. PC.
Produkciya |
Plan |
02.01.2001 p. |
03.01.2001 p. t i. e. |
||||
Dobou |
on mіsyats |
s plan cob mіsyatsya |
factuality obsyag |
vіdhilennya od plan |
|||
for Dobou |
s cob mіsyatsya |
||||||
Іndikator 1: vіdvantazhennya |
3.2 |
79 |
3.2 |
- |
- |
- |
|
Іndikator 2: vіdvantazhennya |
40.6 |
975.5 |
40.6 |
38.6 |
38.6 |
- 2.0 |
|
Іndikator 3: vіdvantazhennya |
- |
- |
- |
- |
- |
- |
Analіz realіzatsії produktsії tіsno pov'yazany s analіzom vikonannya dogovіrnih zobov'yazan schodo produktsії supply. Nevikonannya dogovіrnih zobov'yazan sprichinyaє zmenshennya viruchki, pributku, shtrafnі sanktsії. Krіm order for drain konkurentsії pіdpriєmstvo Mauger vtratiti markets Agricultural Art zbutu produktsії scho prizvede virobnitstva to decline.
Especially vazhlive values for pіdpriєmstva Got vikonannya mіzhnarodnih lands that Reigning kontraktіv. Tse garantuє pіdpriєmstvu zbut produktsії, svoєchasnu її payment podatkovі that kreditnі pіlgi.
Pid hour analіzu viznachayut vikonannya plan deliveries mіsyats that narostayuchim pіdsumkom in tsіlomu on pіdpriєmstvu schodo okremih spozhivachіv that vidіv produktsії, z'yasovuyut Reason nevikonannya plan that otsіnyuyut camp vikonannya dogovіrnih zobov'yazan (tab. 11.4).
Vіdsotok vikonannya dogovіrnih zobov'yazan rozrahovuyut dіlennyam rіznitsі mіzh planned obsyagom vіdvantazhennya for dogovіrnimi zobov'yazannyami that yogo nedovikonannyam for scheduled obsyag:
table 11.4
ANALІZ VIKONANNYA DOGOVІRNIH ZOBOV'YAZAN W VІDVANTAZHENNYA PRODUKTSІЇ FOR SІCHEN, pcs.
Virіb |
Spozhivach |
The plan for the delivery contract |
factuality vіdvantazheno |
backorder produktsії |
Zalіkovy obsyag in furrows plan |
Іndikator 1 |
AT "Elektronmash», Kiev |
25 |
25 |
- |
25 |
AT "SAM" Kursk |
42 |
42 |
- |
42 |
|
zd "Etalon" Mіnsk |
50 |
40 |
- 10 |
40 |
|
Іndikator 2 |
AT "Elektron", Dnipropetrovs'k |
8920 |
8800 |
- 120 |
8800 |
AT "Konsan", Kazan |
1916 |
2000 |
- |
1916 |
|
... |
... |
... |
... |
... |
... |
Usogo |
18000 |
12600 |
- 5400 |
12600 |
W Table. 11.4 seen scho for zvіtny mіsyats underdeliver produktsії of treaties kіlkostі 5400 piece, abo 30%, and in tsіlomu for the Year -. 45% (Table 11.5.).
table 11.5
ANALІZ VIKONANNYA DOGOVІRNIH ZOBOV'YAZAN for the Year, pcs.
Mіsyats |
Plan produktsії delivery |
backorder produktsії |
Vikonannya% |
|||
for mіsyats |
s cob rock |
for mіsyats |
s cob rock |
for mіsyats |
s cob rock |
|
Sіchen ... Gruden |
18000 ... 19000 |
18000 ... 222000 |
- 5400 ... - |
- 5400 ... - 99000 |
70.0 ... 100.0 |
70.0 ... 55.0 |
Yak showing analіz, vіdhilennya od dogovіrnih zobov'yazan pov'yazane s the size partії virobіv, nedostatnoyu kіlkіstyu the agriculture zasobіv, rіznimi tehnologіchnimi Especially vantazhopererobki, ale golovnі Reason polyagayut in vіdmovі kontragentіv od produktsії AT "Quantum", through nekonkurentospromozhnіst virobіv, skorochennya obsyagіv virobnitstva pіdpriєmstvami -spozhivachami toscho.
Vivchivshi dinamіku that vikonannya plan realіzatsії produktsії that vikonannya dogovorіv delivery neobhіdno vstanoviti factorization zmіni її obsyagu.
For glibokogo analіzu problems scho pov'yazanі s realіzatsієyu produktsії, slіd go to detailed rozglyadu dії vsogo complex faktorіv, SSMSC mozhut vplivati on kіntsevy obsyag realіzatsії produktsії (Fig. 11.1). Yak bachimo, skin grupu faktorіv treba analіzuvati for vіdpovіdnimi techniques. On їh pіdstavі abo on pіdstavі spetsіalnih metodіv analіzu gotuyutsya projection upravlіnskih rіshen. Oskіlki for Ukraї-no vazhlivim zavdannyam Je rozvitok eksportu then obsyagi eksportnih supplies termіni vikonannya, Vidi produktsії, strategіya konkurentіv toscho stayut one іz pershochergovih zavdan analіzu faktorіv, SSMSC vplivayut on obsyag realіzatsії produktsії.
Fig. 11.1. Factors SSMSC vplivayut on obsyag realіzatsії produktsії
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