Business Economics - Pokropivny SF

SECTION 4. Results and efficiency

Chapter 14. Production, kachestvoi product competitiveness

Key concepts and terms

Goods (works, services); nomenclature of products (services), the range of products; gross output; commodity products; friendly products; marketing; manufacturing program; logistics; quality of products (services); competitive products (services), standardization of products (services), products (services) certification; intraproductive technical control product quality

14.1 General characteristics of the products (services)

Definition and classification of products

In the manufacturing process a person interacts with certain means of production, and creates a specific material goods. Consequently, the latter are the products of labor, ie the use value, the nature of the substance, adapted person using the instruments of labor to their needs. Labour result mostly materialized in the form of a specific product (goods, products). Manufactured products for some time passes the various stages of the process and in this regard, called work in progress, semi-finished or ready-to-eat product (the product).

It is natural that labor is the production, transport enterprises in the industrial production of the result (product) - corresponding to the volume of work performed (the transported cargo or passengers on a particular distance), and in post offices and banks - to legal entities or individuals services. Sometimes the product of labor is both manufactured products and work performed, and services rendered (eg, repaired watches, TV, refrigerator, shoes and so on. N.).

Obscheiz known that most of the products of labor are suitable for use in various ways and in various spheres of the national economy. Corn, for example, can be the raw material for the production of flour, beer making or vodka, can be used as animal feed or seed. work product present in form ready for consumption could be the raw material for production of another product (e.g., vines - for the manufacture of grape juice, wine). Will a particular use-value of means of production or consumption of the end product, is entirely dependent on its function and place in the labor process. Labor Subjects undergoing treatment in the production process and alter its shape, turning into products of labor, which are divided into means of production and consumption; regarding social production as a whole they are called products, respectively Division I and II, and the industry - production groups "A" and "B".

The means of production, in turn, are divided on the means of labor and objects of labor and commodities - food and non-food products. This division classifies products on the basis of its economic value on. For the general characteristics of the products (works, services) practical importance is the use of measuring instruments of its system (s) volume (Fig. 14.1).

General characteristics of the goods (works, services)

Meter product volume

In terms of commodity production and the market economy made products, work performed, services rendered are a commodity that has not only a use value, but also the value (exchange value). For permanent and complete satisfaction of the needs of the market planning and accounting of goods manufactured for sale, are carried out in the natural (physical) and cost (money) gauges. It is important to consider that the measure meet the market demands can be described, based primarily on certain indicators of goods range and assortment of in-kind. Product range - a list of names of products, the task for the production of which involves the production plan. Product range - a collection of varieties of products each item other than the relevant technical and economic parameters (size, power, performance, design, etc...). Range and product range include manufactured products, for which demand remains, as well as new products, experimental models of innovative products.

Meter output volume specific physical units are in-kind - pieces, tons, meters, etc. In practice, planning and accounting for production volume is sometimes used conventionally natural (eg, conventional banks canned, conditioned sheets of slate, bricks) and Double natural (eg, production of steel pipes can be measured in tons and meters, tissues - shoulder straps and square meters), indicators .

The volume of production in value terms, the majority of enterprises of various branches of production is determined by the scope of commodity indices, gross, and net sales. Index of commodity products is used virtually everywhere value indicator, which allows to summarize the production of various types of products and thus to determine the total volume of production in one or another enterprise, as well as to calculate a number of macroeconomic and generalizing derived indicators of economic development. It is, in fact, the total value of all finished goods, intermediate goods, works and services of industrial character, designed for the sale and implementation of various consumers.

The indicator of gross output, except for the elements that make up the marketable products, also includes changes in the balance of work in progress during the settlement period, the cost of raw materials of the customer and other elements according to the sectoral characteristics of the plant of the company. At the same time the dynamics of change work in progress is taken into account only at the enterprises of mechanical engineering and metal processing, where the duration of the production cycle for the vast majority of products more than two months. It should also be aware that the volume of commodity production and gross production association, which included enterprises and other production units are on independent balance, determined by summing the respective indicators of enterprises (units).

For a more complete characterization of the dynamics of production and indicators of its effectiveness (especially labor productivity) in the preparation of the production program of the enterprise also makes a net production calculations. During the initial basis for its calculation assumed production volume, which excludes the cost of material costs and depreciation, t. E. The value of the so-called materialized labor, eliminating the influence of the latter on the value of the total value of manufactured products now. According to the economic content of the net production reflects the newly created enterprise costs and thus describes the results of using it's own labor potential. The net product is advisable to apply for an objective assessment of the level of efficiency of production and economic activity of the enterprise.

However, a measure to meet the market demand for a particular product does not reflect the volume of its production in volume and value, and the amount actually realized (sold) products. In view of this important fact to be determined and controlled as planned (expected) sales figures. Planned (expected) rate of sales is determined on the basis of prescribed production program of the company for the corresponding year commodity output volume, taking into account the changes in balances, unrealized at the beginning and end of the billing period, and in fact - after the payment by the consumer (customer) production cost and revenue related cash amounts the bank account of the supplier.