home Economy Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ

Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ

12.7. Analіz ritmіchnostі virobnitstva

Ritmіchnіst virobnitstva - tse nasampered chіtka, stіyka th zbalansovana dіyalnіst pіdpriєmstva, yak daє mozhlivіst rіvnomіrno vipuskati produktsіyu i vіdpovіdno vikonuvati svoї zobov'yazannya before spozhivachami. Ritmіchnoyu vvazhaєtsya such a robot, if Produkciya viroblyaєtsya rіvnimi Chastain for whether SSMSC odnakovі promіzhki robochem hour.

For ritmіchnogo virobnitstva mozhliva neritmіchnіst Key infrastructure produktsії, if pid hour skladannya virobu zabrakne Hoch b odnієї detalі abo vuzla. In printsipі mozhliva th іnsha situatsіya, if rіvnomіrno vipuskaєtsya Produkciya, ale іsnuyut pevnі zboї in virobnitstvі okremih parts (napіvfabrikatіv).

Je bagato sposobіv rozrahunku pokaznikіv ritmіchnostі (aritmіchnostі) pіdpriєmstva robots. However navіt nayprostіshі s them dostatno nadіyno harakterizuyut tse yavische.

Napriklad on pіdpriєmstvah serіynogo virobnitstva s great about nomenclature virobіv ritmіchnіst mozhna to judge vihodyachi s Key infrastructure produktsії for p'yatidenku abo decade (s urahuvannyam trivalostі virobnichogo cycle). For tsogo skladayut Table de zaznachayut vіdpovіdnі obsyagi virobnitstva for mіsyats in rozrіzі okremih decades (p'yatidenok). Uzagalnyuyuchim pokaznikom Je koefіtsієnt ritmіchnostі (Kritm) yaky rozrahovuєtsya way naymenshogo number. In Table. 12.13 danі imposed for such rozrahunku.

table 12.13

Danі schodo Key infrastructure produktsії in decadal rozrіzі

For danimi tablitsі, koefіtsієnt ritmіchnostі dorіvnyuє 0.87 scho svіdchit about neritmіchnu pіdpriєmstva robot in tsomu mіsyatsі.

Yakscho potrіbno proanalіzuvati rhythm robots for the quarter abo Year, then vіdpovіdno viznachayut obsyag virobnitstva the plan i have Pershi factuality, drugі tretі that decade, and potіm dіyut, yak pid hour analіzu danih for mіsyats.

During the marriage planned pokaznikіv rhythm їh mozhna samostіyno rozrahuvati, spirayuchis on the Same viznachennya ponyattya ritmіchnostі.

Napriklad have rozporyadzhennі analіtika Je іnformatsіya Table. 12.14.

table 12.14

Key infrastructure tovarnoї produktsії sіchnі in 2000 roku, yew. UAH

Marriage planovoї Informácie schodo decadal Key infrastructure produktsії on Purshia look, not daє zmogi rozrahuvati koefіtsієnt ritmіchnostі. Ale zgadavshi scho ritmіchnіst - tse odnakovі obsyagi Key infrastructure produktsії for odnakovі promіzhki robochem hour, tsі danі can easily obchisliti. Vihodimo s of scho just past about sіchen 2000 roku, and nomu the calendar 19 robochem dnіv, s yakih at Perche decade pripadaє 4, on the other - 8, and the third - 7 dnіv, tobto for serednodobovogo Key infrastructure produktsії the plan in 16 yew . UAH (304: 19) planovі zavdannya in rozrіzі decades stanovitimut vіdpovіdno 64, 128 i 112 yew. UAH (Table. 12.15).

table 12.15

Vihіdnі utochnenі danі for rozrahunku koefіtsієnta ritmіchnostі VIROBNITSTVA sіchnі in 2000 roku

Yakscho zalіk vikonuvati on pіdstavі vіdnosnih pokaznikіv (and tse naybіlsh ob'єktivny in danomu razі pokaznik), then koefіtsієnt ritmіchnostі dorіvnyuvatime:

Kritm = (20 + 35 + 37): 100 = 0.92.

Otzhe robot pіdpriєmstva in sіchnі Bula neritmіchnoyu.

On pіdpriєmstvah drіbnoserіynogo virobnitstva abo s trivalim virobnichim cycle and takozh іz Seasonal Oscillations obsyagіv produktsії plan Mauger peredbachati nerіvnomіrny produktsії Key infrastructure. Tom otsіnka ritmіchnostі daєtsya s urahuvannyam planned sum, peredbachenih in grafіkah.

Pіslya of yak bude z'yasovano mіru ritmіchnostі robot slіd go to the main vivchennya chinnikіv, SSMSC zumovlyuvali mozhlivі torn down rhythm (Fig. 12.3). Treba mother on uvazі scho virіshalnimi mozhut viyavitisya deprivation kіlka abo navіt one s NOTES chinnikіv.

Neritmіchnіst robots vlastiva Bhagat pіdpriєmstvam. Tom treba retelno vivchati not deprivation of reasons tsієї hronіchnoї virobnichoї "hvorobi" and th її naslіdki and the Same:

• zbіlshennya kіlkostі marriage i vіdhodіv sirovini th materіalіv;
• pogіrshannya produktsії of Quality;

Fig. 12.3. Factors SSMSC vplivayut on ritmіchnіst Key infrastructure produktsії

• zbіlshennya sobіvartostі produktsії;
• torn down rhythm vіdvantazhennya and otzhe, zatrimka realіzatsії produktsії;
• pogіrshannya virobnichogo klіmatu i posilennya plinnostі kadrіv;
• splat shtrafіv torn down for strokіv produktsії supplies;
• viniknennya іnshih nebazhanih problems.

Ritmіchnіst tіsno pov'yazana s komplektnіstyu virobnitstva, tobto proportsіynіstyu, zbalansovanіstyu vigotovlennya okremih details vuzlіv, napіvfabrikatіv. COMPLETE virobnitstvo zabezpechuє Normal processes skladannya Ready virobіv. For viznachennya pokaznika komplektnostі virobnitstva vikoristaєmo danі Table. 12.16.

table 12.16

Danі for rozrahunku komplektnostі virobnitstva virobu "A" in fіlії number 1

Rіven komplektnostі virobnitstva viznachaє sama that detail, yak strimuє processes skladannya ready virobu. In Nashomu prikladі tse item number 1, yak zabezpechuє skladannya tіlki 90 pieces virobіv "A". Otzhe, koefіtsієnt komplektnostі virobnitstva becoming 75% (90: 120).

The way scho zabezpechuє zaplanovany obsyag skladalnih robіt navіt for Pevnyi neuzgodzhen in inline virobnitstvі details Je UNFINISHED virobnitstvo. Tom analіzuyuchi komplektnіst virobnitstva requiring zvertati i uwagi on komplektnіst zalishkіv parts i have vuzlіv UNFINISHED virobnitstvі. Vodnochase treba peresvіdchitis, naskіlki factual details nayavnіst vіdpovіdaє danim oblіku i planovіy potrebі.

Analіz UNFINISHED virobnitstva pochinaєtsya s otsіnki yogo zagalnoї vartostі i dinamіki tempіv zmіni. For tsogo mozhna vikoristati danі buhgalterskih balansіv pіdpriєmstva (row 120) abo danі zalishkіv on rahunku 23 that operational іnformatsіyu stosovno virobnitstva okremih parts i Chastain virobіv.

In Table. 12.17 imposed danі schodo zagalnih zalishkіv UNFINISHED virobnitstva and takozh Pevnyi dodatkovu іnformatsіyu, yak can be taken from that fіnansovomu vіddіlі s reєstrіv buhgalterskogo oblіku.

table 12.17

Danі schodo zalishkіv UNFINISHED virobnitstva pitched in kіnets quarter, yew. UAH

Zgіdno danimi s Table. 12.17, planned prirіst UNFINISHED virobnitstva peredbachavsya in rozmіrі 70 tis. UAH (620 - 550), abo by 12.7%. Factuality Well Tsey prirіst becomes 190 tis. UAH (1020 - 830), abo 22.9%. Zrozumіlo, scho tse - Negative processes, Aje zbіlshennya Key infrastructure tovarnoї produktsії in zvіtnomu rotsі proti passed deprivation becomes 6.25%. Before tsogo treba obov'yazkovo Add your scho nadnormativnі zalishki UNFINISHED virobnitstva syagayut half bіlshe i od i vstanovlenogo normative toil tendentsіyu to zrostannya. On kіnets rock stink vzhe have become the norm of 64.5% od [(400 620) 100].

Korisnu іnformatsіyu for analіzu daє warehouse of the incompleteness of virobnitstva. Danі Table. 12.17 svіdchat, scho Tsikh nadnormativny stock zalishkіv mayzhe povnіstyu skladaєtsya s maloruhomih, zayvih abo vzagalі vtrachenih details. Lachey on the cob rock th naprikіntsі tsі pomіtno zmenshuyutsya Sumi, scho mozhna poyasniti bіlsh retelnimi іnventarizatsіyami, SSMSC in Conductive Tsey perіod, i vіdpovіdnimi writedowns unreality sum s balance.

W metoyu restore order slіd ґruntovnіshe vivchati UNFINISHED virobnitstva warehouse for parts that okremimi otsіnyuvati vіdpovіdnіst real zalishkіv chinnim standards. Yakscho z'yasovuєtsya scho toil Location suttєvі vіdhilennya i robitsya visnovok about nekomplektnіst UNFINISHED virobnitstva, neobhіdno rozrobiti come in stosovno polіpshennya operational control over planuvannya i virobnitstvom. Slіd takozh skoriguvati Sistemi narahuvannya zarobіtnoї pay, premіyuvannya that materіalnoї vіdpovіdalnostі torn down for grafіkіv okremih Key infrastructure components i napіvfabrikatіv for vіdpovіdne їh nakopichennya in zalishkah UNFINISHED virobnitstva.

Meals for samoperevіrki

• Jake values Got analіz virobnitstva produktsії, robіt i poslug of minds rinkovih peretvoren in Ukraїnі? SSMSC zavdannya constitute front of him?
• Yak analіzuvati obsyag tovarnoї produktsії? SSMSC pokazniki at tsomu mozhna vikoristovuvati?
• SSMSC osoblivostі analіzu dinamіki obsyagu virobnitstva produktsії?
• Nazvіt mozhlivі Reason zmіni obsyagіv virobnitstva produktsії.
• Yak conducted analіz assortment that structure Key infrastructure produktsії?
• Yaky order rozrahunku koefіtsієntіv asortimentnostі that structure Key infrastructure produktsії?
• Nazvіt osnovnі Reason asortimentno-structural zrushen pid hour virobnitstva produktsії. On SSMSC pokazniki mozhut vplivati tsі zrushennya?
• SSMSC pokazniki vikoristovuyut, analіzuyuchi yakіst produktsії?
• Nazvіt osnovnі ways SSMSC zastosovuyut, analіzuyuchi sortnіst produktsії.
• In chomu polyagayut osoblivostі analіzu brakovanoї produktsії? SSMSC Reason porodzhuyut marriage?
• SSMSC pokazniki harakterizuyut ritmіchnіst virobnitstva that produktsії Key infrastructure? Nazvіt order rozrahunku koefіtsієnta ritmіchnostі for rіznih minds.
• Yaka rіznitsya mіzh ponyattyami "komplektnіst virobnitstva" i "komplektnіst produktsії"?
• SSMSC chinniki vplivayut rhythm pіdpriєmstva robots?
• Yak conducted analіz zalishkіv UNFINISHED virobnitstva produktsії?