InfoWatch plans to release a UEBA class product. Production planning - the path to a successful business Strategy and tactics in production planning

At the GISEC-2018 forum in Dubai, UAE, it announced the release of the InfoWatch Prediction product in the UEBA (User and Entity Behavior Analytics) class. The analytical tool is designed for automated solution of applied problems based on forecasting information security risks that are associated with personnel and financial policies, identifying insiders, compromising accounts, as well as other processes critical from the point of view of personnel management in the organization. The base scenario in the first version of the product was the early detection by the system of employees who are going to quit. The commercial release of the solution is planned for 2018.

“The ideology of InfoWatch Prediction is aimed at solving specific problems in the field of corporate information security with the ability to verify the result,” said Andrey Arefiev, head of advanced developments at InfoWatch Group. - The key feature of our product is that it is built on a strict mathematical model and allows you to prevent specific risks, as well as check the accuracy of the solution. We provide the company with a tool that allows them to accurately identify in advance employees who plan to leave the state, and thereby minimize the associated information security risks.”

The solution analyzes the company's information flows (Big Data) and, based on models built using machine learning methods, calculates the probability of dismissal of the company's employees. InfoWatch Prediction calculates an individual rating for each employee, which can be positive or negative. A positive rating indicates that a person is at risk, and the higher the score, the greater the likelihood of leaving.

InfoWatch Prediction has passed the necessary tests in the infrastructure of a number of large companies, analyzing tens of thousands of events daily. According to industrial tests, the accuracy of identifying employees who are about to quit was 90%. In addition, the product allows the customer to quickly verify the effectiveness of the assessment based on a retrospective data sample.

“We can demonstrate to the client the functionality of the system almost instantly, although most other products in the field of information security take months to collect evidence of effectiveness, and the client is forced to spend its resources on this: equipment, time, money,” said Andrey Arefiev. “The product only needs to analyze the data received from the company’s mail server or DLP system over the last year, after which it identifies employees who have left, and the client has the opportunity to compare this result with real data from the HR department.”

For an organization's security officer, identifying a resigning employee allows him to apply special security policy settings and establish additional control over his actions and communications. In addition, the solution allows not only to minimize information security risks, but will also be useful for implementing management, financial and personnel accounting in the company.

According to Andrey Arefiev, the cost of losing an employee to an organization is equal to his annual salary. They consist of many factors: the low performance of an employee intending to quit, various payments upon his departure, resources and time spent searching for new personnel, as well as their subsequent adaptation, he added.

Also, as part of the GISEC-2018 forum, InfoWatch specialists presented an international training center for digital technologies and cybersecurity for the countries of the Middle East, which is aimed at training and improving the skills of specialists in the field of information security, Internet of things, big data analysis, artificial intelligence, blockchain technology and others.

Recently, representatives of Audi announced their new plans, according to which they plan to release 12 new electric cars by 2025.

The first of these could be the Audi e-tron and Audi e-tron Sportback, the presentation of which is planned for 2019. You shouldn’t put off repairing an Audi automatic transmission, especially when you can turn to professionals.

It is known that four different platforms will be used to create new products. It is they who will make it possible to produce cars not only of different sizes, but also classes. The e-tron and e-tron Sportback models use a chassis that uses components from Audi's current longitudinal passenger car platform (MLB Evo), albeit adapted for electric drive. Next, Audi will create large “electric trains” on an original “trolley” called an e-platform. The first product here will be the Audi e-tron GT hatchback, which will appear as a concept in Los Angeles this fall. Its technical content was developed in cooperation with Porsche engineers.

Together with Porsche, work is underway on another platform called Premium Platform Electric (PPE). It has been created from the very beginning only for electric cars. Audi clarifies that they use PPE on cars in segments B to D. Finally, several Audis use the all-Volkswagen MEB electric modular platform, in particular, that same mysterious A-Class car.

Another important point in the new products is that the engines will be located longitudinally in combination with innovative components. According to engineers, this will ensure fast charging of the battery and increase the vehicle's power reserve.

In addition, Audi electric models will be able to charge up to 80 percent in 12 minutes. This will happen no earlier than 2020, when a new type of battery with support for 350-kilowatt charging stations will appear.

The first car to support 350-kilowatt charging will be the e-tron GT, a four-door grand tourer. The Porsche Taycan will also be able to connect to such speakers: in 15 minutes it will be able to increase its range by 400 kilometers.

The Audi e-tron can connect to 150 kW charging stations and replenish its energy reserves to 80 percent in half an hour. The speakers are part of the Ionity network, which is being rolled out in Europe by a consortium of manufacturers BMW Group, Daimler AG, Volkswagen Group and Ford. In total, by 2020 it is planned to open 400 charging stations with a capacity of 350 kilowatts.

The Audi e-tron is equipped with two asynchronous electric motors (one on each axle) with a total output of 360 horsepower and 561 Nm of torque. The crossover's power reserve on the WLTP cycle is 400 kilometers. The 95-kilowatt-hour battery charges from a basic 11-kilowatt charger in 8.5 hours.

Making a profit, successful development, minimizing risks are the main goals of any company. These goals can be achieved through planning, which allows you to:

• foresee development prospects in the future;
• more rational use of all company resources;
• avoid bankruptcy;
• improve control in the company;
• increase the ability to provide the company with the necessary information.

It is advisable to divide the planning process into three stages:

1. Establishing quantitative indicators for the goals that the company must achieve.

2. Determining the main actions that need to be carried out to achieve goals, taking into account the impact of external and internal factors.

3. Development of a flexible planning system that ensures the achievement of set goals.

PRINCIPLES AND TYPES OF PLANNING

Any plan, including production, must be built on certain principles. Principles are understood as the basic theoretical principles that guide the enterprise and its employees in the planning process.

1. Continuity principle implies that the planning process is carried out continuously throughout the entire period of activity of the enterprise.
2. The principle of necessity means the mandatory application of plans when performing any type of work activity.
3. Unity principle states that enterprise planning must be systematic. The concept of a system implies the relationship between its elements, the presence of a single direction for the development of these elements, focused on common goals. In this case, it is assumed that the single consolidated plan of the enterprise is consistent with the individual plans of its services and divisions.
4. Principle of economy. Plans must provide for a way to achieve the goal that is associated with the maximum effect obtained. The costs of drawing up the plan should not exceed the expected income (the implemented plan must pay for itself).
5. The principle of flexibility provides the planning system with the opportunity to change its focus due to changes of an internal or external nature (fluctuations in demand, changes in prices, tariffs).
6. Precision principle. The plan must be drawn up with a degree of accuracy that is acceptable to solve the problems that arise.
7. Participation principle. Each department of the enterprise becomes a participant in the planning process, regardless of the function performed.
8. The principle of focusing on the final result. All parts of the enterprise have a single final goal, the implementation of which is a priority.

Depending on the content of the set goals and objectives, planning can be divided into the following types (Table 1).

Table 1. Types of planning
Classification sign	Types of planning	Characteristic
According to mandatory planning	Directive	Represents the process of making decisions that are binding on planning objects
	Indicative	Is of an executive nature and is not mandatory
	Strategic	Determines the main directions of enterprise development for the long term (from two years or more)
	Tactical	Determines activities aimed at expanding production, improving product quality, developing new areas of development or releasing new products
	Operational calendar	Determines the sequence of actions when making management decisions in short periods of time
According to the duration of the planning period	Long-term	Covers a period of more than five years
	Medium term	From two to five years
	Short term	Year, quarter, month
According to the degree of coverage of objects	General plan of the enterprise	Developed across the enterprise as a whole
	Site plans (individual divisions)	Developed for each structural unit
	Process plans	It is developed for each process of economic activity: production, sales, procurement, etc.

PRODUCTION PLANNING

Production plans are an important component of the entire planning system at an enterprise, so let’s talk in more detail about the development of production plans. Let's consider a production planning system consisting of four main links:

• strategic production plan;
• tactical production plan;
• manufacturing program;
• production schedule.

The primary goal of production planning is determine production standards to satisfy the needs of buyers, customers or consumers of the company's products.

When creating a production plan, there are four key issues to consider:

1. What, how much and when should be produced?

2. What is needed for this?

3. What production capacities and resources does the company have?

4. What additional costs will be required to organize the production and sale of products in the quantities necessary to meet demand?

These are priority and performance issues.

A priority- this is what is needed, how much and at what point in time. Priorities are set by the market. Productivity is the ability of production to produce goods, perform work, and provide services. Productivity depends on the organization's resources (equipment, labor and financial resources), as well as on the ability to receive paid materials, work, and services from suppliers in a timely manner.

In the short term, productivity (production capacity) is the amount of work performed over a certain period of time using labor and equipment.

The production plan reflects:

• assortment and volume of products in physical and value terms;
• the desired level of inventories to reduce the risk of production stoppages due to a lack of raw materials;
• calendar plan for the production of finished products;
• manufacturing program;
• need for raw materials and materials;
• cost of manufactured products;
• unit cost of production;
• marginal profit.

STRATEGY AND TACTICS IN PRODUCTION PLANNING

Strategic production plan is associated with the overall development strategy of the enterprise, sales and purchasing plans, volume of output, planned inventories, labor resources, etc. It is based on long-term forecasts.

Tactical plan aimed at achieving the goals of the strategic plan.

Tactical plans contain detailed data on the production divisions of the enterprise (availability of labor and material resources, equipment, transport, storage areas for inventories, finished products, etc.), the measures necessary for the implementation of the production program and the timing of their implementation.

Tactical action plans are supplemented by cost plans, which contain data on costs (cost) within departments, as well as plans for resource requirements.

Level of detail of manufactured products in production terms is usually low. Detailing is carried out by enlarged groups of goods (for example, refrigeration equipment, ovens, etc.).

PRODUCTION SCHEDULE

The production schedule is developed for production units. It represents a schedule for the release of certain types of products on time. The following is used as initial information:

• production plan;
• sales orders;
• information about finished products in the warehouse.

In the calendar plan, the production plan is broken down by date and the number of final products of each type that needs to be produced in a certain period of time is determined. For example, the plan may indicate that each week it is necessary to produce 200 units of model “A” products and 100 units of model “B” products.

Scheduling allows you to:

• establish the sequence of orders and the priority of work;
• distribute material resources among production units;
• produce finished products in strict accordance with the sales plan, minimizing equipment downtime, excess inventories and idle personnel.

Level of detail here is higher than in production terms. The production plan is drawn up in larger groups, and the production schedule is developed for individual final products and types of work.

MANUFACTURING PROGRAM

The production program is part of the production plan and contains data on the planned volume of production and sales of products.

The production program may be accompanied by calculations:

• production capacity of the enterprise;
• production capacity utilization factor;
• intensity of workload of production units.

Product output volume

The planned production volume is calculated based on the sales plan and procurement plan.

The basis of the sales plan is:

• contracts concluded with consumers of the enterprise’s products (customers of works and services);
• sales data for previous years;
• data on market demand for products obtained from managers.

Basis of the procurement plan:

• agreements with suppliers of material and technical resources;
• calculation of the need for material assets;
• data on material assets in warehouses.

IT IS IMPORTANT

The quantity and range of products must satisfy market demand without going beyond the material reserves available at the enterprise.

The volume of finished products is planned by groups. A product belongs to one or another group according to classification criteria that allow one to distinguish one product from another (model, accuracy class, style, article number, brand, grade, etc.).

When planning the volume of output, priorities are given to goods that are in high demand among buyers and consumers (data provided by the sales department).

Production capacity of the enterprise

The production program determines the production capacity and compiles the balance of the enterprise's production capacity.

Under production capacity understand the maximum possible annual output of products in the nomenclature and assortment established by the plan, with full use of production equipment and space.

General calculation formula production capacity (M pr) looks like that:

M pr = P about × F fact,

where P about is the productivity of equipment per unit of time, expressed in pieces of products;

F fact - the actual operating time of the equipment, hours.

Main items of the balance of production capacity:

• capacity of the enterprise at the beginning of the planning period;
• the amount of increase in production capacity due to various factors (purchase of new fixed assets, modernization, reconstruction, technical re-equipment, etc.);
• the size of the reduction in production capacity as a result of disposal, transfer and sale of fixed production assets, changes in the nomenclature and range of products, changes in the operating mode of the enterprise;
• the amount of output power, that is, the power at the end of the planned period;
• average annual capacity of the enterprise;
• utilization rate of average annual production capacity.

Input power determined at the beginning of the year based on available equipment.

output power at the end of the planning period is calculated taking into account the disposal of fixed assets and the introduction of new equipment (or modernization, reconstruction of existing equipment).

Average annual capacity enterprises (M av/g) is calculated by the formula:

M av/g = M ng + (M inv × n 1 / 12) - (M select × n 2 / 12),

where Mng is the input power;

Mvv - power introduced during the year;

M out - power retired during the year;

n 1 - the number of full months of operation of newly introduced capacities from the moment of commissioning to the end of the period;

n 2 - the number of complete months of absence of retiring capacity from the moment of disposal to the end of the period.

Average annual production capacity utilization rate in the reporting period ( K and) is calculated as the ratio of actual production output to the average annual capacity of the enterprise in this period:

K and = V fact / M av/g,

Where V fact - actual output volume, units.

FOR YOUR INFORMATION

If the actual output volume is greater than the average annual production capacity, this means that the enterprise’s production program is provided with production capacity.

Let us give an example of calculating the average annual production capacity of an enterprise and the coefficient of actual use of production capacity to draw up a production plan.

There are 10 machines installed in the leading production workshop of the plant. The maximum productivity of each machine is 15 products per hour. It is planned to produce 290,000 products per year.

The production process is continuous, the plant works in one shift. The number of working days per year is 255, the average duration of one shift is 7.9 hours.

To calculate the production capacity of a plant, you need to determine operating time fund of a piece of equipment in year. To do this we use the formula:

F r = RD g × T cm × K cm,

where F r is the operating time of a piece of equipment, h;

RD g - number of working days per year;

T cm - the average duration of one shift, taking into account the operating mode of the enterprise and the reduction of the working day on pre-holiday days, h;

K cm - number of shifts.

Regime fund of work time 1 machine in a year:

F r = 255 days. × 7.9 hours × 1 shift = 2014.5 h.

The production capacity of the enterprise is determined by the capacity of the leading workshop. Leading workshop power and will be:

2014.5 hours × 10 machines × 15 units/hour = 302,174 units.

Factor of actual production capacity utilization:

290,000 units / 302,174 units = 0,95 .

The coefficient shows that the machines operate at almost full production capacity. The enterprise has enough capacity to produce the planned volume of products.

Unit load intensity

When drawing up a production program, it is important to calculate labor intensity and compare it with available resources.

Data on the labor intensity of a product (the number of standard hours spent on producing a unit of product) is usually provided by the economic planning department. An enterprise can independently develop labor intensity standards for manufactured types of products, carrying out control measurements of the time required to complete certain production operations. The time required to produce a product is calculated on the basis of the design and technological documentation of the enterprise.

The labor intensity of a product represents the cost of working time to produce a unit of product in physical terms according to the range of products and services produced. Labor intensity of production per unit of production(T) is calculated using the formula:

T = PB / K p,

where РВ is the working time spent on the production of a given quantity of products, h;

K n - the amount of products produced over a certain period, in natural units.

The plant produces several types of products: products A, B and C. Two production workshops are involved in the production of products: workshop No. 1 and workshop No. 2.

To draw up a production program, the plant needs to determine the labor intensity for each type of product, the maximum load on production assets, as well as the products that this program will focus on producing.

Let's calculate the maximum possible working time for each workshop.

Represents the maximum amount of time that can be worked in accordance with labor laws. The size of this fund is equal to the calendar fund of working time, excluding the number of man-days of annual vacations and man-days of holidays and weekends.

Workshop No. 1

The workshop employs 10 people.

Based on this number of employees, the calendar fund of working hours will be:

10 people × 365 days = 3650 person-days

Number of non-working days per year: 280 - annual vacations, 180 - holidays.

Then the maximum possible working time fund for workshop No. 1:

3650 - 280 - 180 = 3190 person-days, or 25,520 people.-h.

Workshop No. 2

The workshop employs 8 people.

Calendar working hours:

8 people × 365 days = 2920 person-days

Number of non-working days per year: 224 - annual vacations, 144 - holidays.

The maximum possible working time for workshop No. 2:

2920 - 224 - 144 = 2552 person-days, or 20,416 person-hours.

Let's calculate the intensity of workload of workshops. To do this, we will calculate the labor intensity of producing the planned number of products and compare it with the maximum possible working time. The data is presented in table. 2.

Table 2. Calculation of workload of production workshops
Index		Product				Maximum possible working hours	Workshop utilization percentage
Quantity of manufactured products, pcs.
Time spent on producing a given quantity of product, h
	for one product
	for the entire issue
	for one product
	for the entire issue

Based on the data in table. 2 you can do the following conclusions:

• Product B is the most labor-intensive;
• workshop No. 1 is 96% loaded, workshop No. 2 is 87.8% loaded, that is, the resources of workshop No. 2 are not fully utilized.

Feasibility of product release assessed using the ratio of labor intensity and marginal profit. Products with the lowest marginal profit per standard hour are usually excluded from the production program.

The write-off of indirect costs and the formation of product costs occurs using the direct costing method, that is, only direct costs are taken into account in the product costs. Indirect expenses are written off monthly to financial results. Direct costs include material costs and wages for production workers. Therefore, we will draw up an estimate of direct (variable) costs for production. Let's define marginal profit for products A, B and C. The data are presented in table. 3.

Table 3. Calculation of marginal profit
Index	Product A	Product B	Product C
Production volume, pcs.
Selling price of one product, rub.
Labor intensity of one product, standard hours
Direct costs for one product (wages), rub.
Direct costs for one product (raw materials and materials), rub.
Cost of one product, rub.
Marginal profit of one product, rub.
Marginal profit per standard hour, rub./standard hour

Product B has the lowest profit margin, so the production plan will focus on products with higher profit margins (A and C).

RESOURCE REQUIREMENT PLAN AND BASIC STRATEGIES FOR PRODUCTION PLAN

Usually attached to the production program resource requirement plan— plan for the production and purchase of raw materials and supplies that are used in the manufacture of products or performance of work provided for in the production schedule.

The resource requirement plan shows when raw materials, materials and components will be needed to produce each final product.

Production planning has the following characteristics:

• a planning horizon of 12 months is applied with periodic adjustments (for example, monthly or quarterly);
• accounting is carried out in aggregate by groups, unimportant details (colors, styles, etc.) are not taken into account;
• demand includes one or more types of goods or product groups;
• during the period provided for by the planning horizon, workshops and equipment do not change;
• used when developing a production plan basic basic strategies:

Pursuit strategy;

Uniform production.

FOR YOUR INFORMATION

Businesses that produce one type of product or a range of similar products can measure output as the number of units they produce.

Enterprises that produce several different types of products keep records of homogeneous groups of goods that have the same units of measurement. Such product groups are determined based on the similarity of manufacturing processes.

Pursuit strategy

The strategy of pursuit (satisfying demand) is understood as producing the amount of product needed at a given time (the volume of production changes in accordance with the level of demand).

In some cases, only this strategy can be used. For example, restaurants, cafes, and canteens prepare dishes as orders are received from visitors. Such catering establishments cannot accumulate products. They must be able to meet demand when it arises. The pursuit strategy is used by farms during harvest and enterprises whose demand for products is seasonal.

Companies must maximize their productivity when demand peaks. Possible actions to achieve this goal:

• additionally hire employees under a contract;
• introduce overtime work due to production needs;
• increase the number of shifts;
• if there is not enough capacity, transfer part of the orders to subcontractors or rent additional equipment.

NOTE

During a period of downturn in business activity, it is permissible to introduce a shortened working day (week), reduce the number of shifts, and offer employees vacation at their own expense.

The pursuit strategy is important advantage: the volume of inventories may be minimal. A product is produced when there is a demand for it and is not stockpiled. This means that it is possible to avoid the costs associated with storing inventories.

The production program for the pursuit strategy can be designed as follows:

1. Determine the projected volume of production for the period of peak demand (usually this is the season).

2. We calculate the volume of products that need to be produced during the peak period based on the forecast.

3. Determine the level of product inventories.

• planned cost of finished products (full or incomplete);
• planned cost per unit of production;
• additional costs that are incurred to produce products during periods of demand;
• marginal profit per unit of production.

Uniform production

With uniform production, a volume of output equal to average demand is constantly produced. Businesses calculate the total demand for a planned period (for example, a year) and, on average, produce sufficient volume to satisfy this demand. Sometimes the demand is less than the quantity produced. In this case, product inventories accumulate. At other times, demand exceeds production. Then the accumulated stocks of products are used.

Advantages uniform production strategies:

• equipment is operated at a constant level, which avoids the cost of its conservation;
• the enterprise uses production capacity at the same pace and produces approximately the same volume of products every month;
• the enterprise does not need to maintain excess productivity resources to meet peak demand;
• there is no need to hire and train new employees, and fire them during periods of recession. It is possible to form a permanent workforce.

Disadvantage of the strategy: During periods of decreased demand, inventories and finished products accumulate, the storage of which requires costs.

General procedure for developing a production program for uniform production:

1. The total forecast demand for the planning horizon period (usually a year) is determined.

2. The projected balances of finished products at the beginning of the planning period and the balances of products at the end of the period are determined.

3. The total volume of products that need to be produced is calculated. Calculation formula:

Total production volume = Total forecast + Finished goods balances at the beginning - Finished goods balances at the end.

4. The volume of products that needs to be produced in each period is calculated. To do this, the total volume of production is divided by the number of periods. If the plan is drawn up by month, then the planned annual production volume is divided into 12 months.

5. Finished products are distributed (based on supply contracts) and shipped according to the dates specified in the delivery schedules.

The production plan reflects the planned costs for the production of finished products and the standard cost of one product, determines the marginal profit for one product and its selling price.

Here are examples of the application of the strategies presented above.

The chemical plant has several lines for the production of de-icing reagents. These products are in demand during the winter. When developing a production plan for this type of product, the plant uses pursuit strategy.

Peak sales occur in December-February. The shelf life of the reagents is 3 years. The expected balances of reagents in the warehouse at the beginning of the planning year will be 1 t.

Production of the reagent is planned to begin in November and end in March. The balance of finished products at the end of March is minimal.

The formation of the production program by volume for November-March is reflected in table. 4.

Table 4. Production program by volume for November-March, tons
Index	November	December	January	February	March	Total
Demand in the previous period
Delivery plan
Production plan

In a production program, the supply plan is adopted at the demand level. The balances of finished goods at the beginning of each month are equal to the balances of finished goods at the end of the previous month.

Production plan for each month is calculated using the formula:

Production plan = Delivery plan - Balance of finished goods at the beginning of the month + Balance of finished goods at the end of the month.

The planned balances of finished products at the end of the month should not exceed 5 % from the planned volume of product supply to customers.

During the demand period falling on December-March, the plant plans to produce 194.6 t of reagent.

Having determined the required production output in the peak period in the program, the plant compiled a planned production cost estimate for 1 ton of reagent (Table 5).

Table 5. Planned production cost calculation for 1 ton of reagent
Index	Meaning
Production volume, t
Direct costs (salaries), rub.
Direct costs (raw materials and materials), rub.
Total direct costs, rub.
Overhead costs per month, rub.
Packaging costs, rub.
Total costs, rub.
Marginal profit, rub.
Sales price, rub.

Based on the production program and calculation of the cost of 1 ton of reagent, a production plan is drawn up. The data is reflected in table. 6.

Table 6. Production plan
Index	November	December	January	February	March	Total
Planned production volume in the current period, t
Total costs per 1 ton, rub.
Planned costs for the entire volume of production, rub.

The planned volume of production is 194.6 tons, the total amount of expenses is 1,977,136 rubles.

Sales plan - 195 tons, sales amount - 2,566,200 rubles. (RUB 13,160 × 195 t).

Profit company: RUB 2,566,200 - 1,977,136 rub. = RUB 589,064.

In addition to deicing products, the chemical plant specializes in the production of household chemicals. Production is uniform, products are released throughout the year. The enterprise forms a production program and production plan for the year.

Let's consider the annual production program and the annual production plan of a washing powder plant.

The annual production plan for finished products is adopted at the level of demand for the previous year. The demand for washing powder for the previous year, according to the sales department, was 82,650 kg. This volume evenly distributed by month. In each month it will be:

82,650 kg / 12 months = 6887 kg.

Supply plan is formed on the basis of existing orders and concluded supply contracts, taking into account changing market demand.

An example of the production program for the production of washing powder for the year is presented in table. 7.

Table 7. Production program for the production of washing powder per year, kg

Index

January

February

March

April

June

July

August

September

October

November

December

Production plan

Balances of finished goods at the beginning of the period

Balances of finished goods at the end of the period

Delivery plan

The expected balance of powder in the warehouse at the beginning of the planning year will be 200 kg.

Balances of finished products in warehouse at the end of each month are determined by the formula:

Balances of finished products in the warehouse at the end of the month = Planned volume of production + Balances at the beginning of the month - Volume of supplies.

Remains of finished products:

At the end of January:

6887 kg + 200 kg - 6500 kg = 587 kg;

At the end of February:

6887 kg + 587 kg - 7100 kg = 374 kg.

The calculations are carried out similarly for each month.

The production plan will reflect the following data:

1. Planned standard cost of 1 kg of powder - 80 rub.
2. The price of warehouse expenses is 5 rubles. for 1 kg.
3. Planned production costs:

. per month:

6887 kg × 80 rub. = 550,960 rub.;

. in year:

82,644 kg × 80 rub. = 6,611,520 rub.

1. Costs for storage of finished products - RUB 19,860.

When calculating warehouse costs, the balances of finished products at the end of each month are taken into account (Table 8).

Table 8. Calculation of warehouse costs

Index

January

February

March

April

June

July

August

September

October

November

December

Balances of finished products at the end of the period, kg

Warehouse cost price, rub./kg

Amount of warehouse expenses, rub.

1. There are no ready-made production plans. We need an integrated approach to developing an optimal production plan, taking into account economic activities and production technology.
2. The production plan should reflect changes in both external (fluctuations in market demand, inflation) and internal factors (increase or reduction in production capacity, labor resources, etc.).

Problem 1

The following data on the operation of the enterprise for 2 years is available:

Index	Quantity
1. Cost of annual production of commercial products, thousand rubles.
Including costs for materials, thousand rubles.
2. Norm of production reserves, days
3. Standard stock of finished products, days
4. Costs per 1 rub. Comrade products, rub.
5. Duration of the production cycle, days

Determine the missing indicators and their dynamics, the increase in production as a result of an increase in the number of workers, the increase in production due to increased labor productivity.

Average annual output per 1 worker for 1 year: 2100000/700=3000

Number of personnel for 2 years: 2279100/3210=710

Problem 2

The average number of employees of the enterprise for the year was 215 people. During the year, 5 people resigned at their own request, 1 person was dismissed for violating labor discipline, 2 people retired, 2 people entered educational institutions and were drafted into the army, 3 people were transferred to other positions in other divisions of the enterprise.

Define:

staff attrition rate;

staff turnover rate.

Kvyb.=(5+1+2+2+3)/215=6%

Ktek.=(5+1)/215=2.8%

Problem 3

Product output per hour is 15 parts. Labor intensity after the introduction of new technology decreased by 25%.

Determine what will happen to labor productivity.

Increased by 25%

Problem 4

The company plans to release a publication. A 20,000 pcs. per year, with the standard time for manufacturing one product being 1.5 hours and ed. B - 15,000 pcs. at a standard time of 2.2 hours.

Loss of time for a good reason - 15% of the nominal time fund, the coefficient of fulfillment of production standards - 1.1. The number of working days per year is 256, shift duration is 8 hours.

Determine the enterprise's need for production workers for the planned year.

Melt=20000*1.5+15000*2.2=63000

Feff.=256*8-15%=2033

LF=63000/(2033*1.1)=28 people

Task 5

During the third quarter of operation, the company achieved the following indicators:

Determine the increase in production due to an increase in the number of employees.

Average annual per worker for the 3rd quarter: 160/10=16 thousand rubles.

Product output 2nd quarter: 104 thousand rubles.

Number of employees 2nd quarter: 8 people

Average annual output 2nd quarter: 13 thousand rubles.

Problem 6

Determine the missing indicators and fill out the table to the end.

Average annual output for the reporting year: 10000/2000=5 thousand rubles.

Product plan: 10600

Planned average annual production: 5.225

Number of workers: 2029

Problem 7

In the third quarter, production output per employee amounted to 35,000 rubles. In the fourth quarter, the company plans to produce the same amount of products - 20 million rubles. and at the same time reduce the number of employees by 12 people.

Determine output per worker in the fourth quarter and the planned increase in labor productivity.

Solution:

The number of employees is 2,000,000/35,000-12=45 people.

Output in the fourth quarter 2000000/45=44444 thousand rubles.

Planned increase in labor productivity = 26.98%

Problem 8

Determine the average number of employees for the first quarter and year, if the organization had an average number of employees in January - 120 people, in February - 118 people, in March - 122 people. The company was then disbanded.

for 1st quarter: (120+118+122)/3=120

per year:120/4=30

Set to 9

The organization started operating in March. The average number of employees in March was 450 people, in April - 660, in May - 690 people.

Determine the average number of employees for the period from the beginning of the year to May inclusive.

(450+660+690)/5=360

Problem 10

The seasonal organization began work in April and ended in August. The average number was: in April - 641 people, in May - 1254 people, in June - 1316 people, in July - 820 people, in August - 457 people.

Determine the average number of employees in the 2nd, 3rd quarters and for the year.

for the 2nd quarter: (641+1254+1326)/3=1070

for the 3rd quarter: (820+457)/3=426

for the year: (1070+426)/4=374

Problem 11

The average number of employees at the enterprise for the reporting year is 6,000 people, including workers - 5,400 people, employees - 600 people.

Over the past year, 550 people were hired, including 495 workers.

During the same period, 156 people were fired, including 67 employees.

Define:

Personnel turnover for admission;

Personnel turnover by retirement;

General personnel turnover.

Co.pr.=550/6000=0.09

Co.select=156/6000=0.026

Total volume = (550-156)/6000 = 0.07

Problem 12

Determine the worker shift ratio.

	Total workers working on the last day of the reporting period, people.	Including shifts

Shop A=(70+20+10)/70=1.43

Shop B=(20+40+10)/40=1.75

Shop B=(40+10)/40=1.25

Problem 13

Determine the output per worker in physical and monetary terms if:

annual production volume - 200,000 units;

annual gross output - 2 million rubles;

number of employees - 500 people.

Natural expression: 200000/500=400

Monetary value: 200000/500=4000

Determine the labor intensity of a unit of production according to plan and actually, as well as the change in labor productivity (in %), if the labor intensity of commercial products according to plan is 30 thousand standard hours, the planned output in physical terms is 200 units, the actual labor intensity of the production program is 26 thousand standard hours, actual production volume - 220 pcs.

Solution

Temp.pl.=30000/200=150 (n-h) Temp.f.=26000/220=118.18 (n-h)

Write-off of labor intensity: 118.18/150*100%=78.79% 100-78.79%=21.21%

Problem 15

In the planning year, production output is expected to increase from 15 to 18 million rubles. At basic labor productivity, this would require 1,300 people. However, the number of personnel is expected to be reduced by 7% compared to the base.

Determine the increase in labor productivity in the new conditions and the absolute level of planned output.

Solution

P=15,000,000/1300=11538.4

labor productivity in new conditions:

1300-(1300*0,07)=1209

A=B/P=18,000,000/ 1209=14888.33

Pp=A-P=3349.93

Problem 16

Determine the coefficient of use of working time of one worker during a shift, if the extra-planned downtime is 30 minutes, the nominal work time is 540 minutes, the planned downtime is 60 minutes.

Solution

1) planned work time during a shift is 540 - 60 = 480 min. 2) actual work time is 480 -30 = 450 min. 3) Kisp. work.time = 450 / 480 * 100% = 93.75%

Problem 17

Determine the growth rate of labor productivity if the structure of the equipment fleet in the planning period is as follows:

equipment “1” - 20 units;

equipment “2” - 35 units;

equipment “3” - 45 units.

Labor productivity, respectively: 1 hour, 1.2 hours, 1.4 hours.

In the reporting period, the number of units. equipment “1” - 15 units, “2” - 30 units, “3” - 55 units.

Solution

Problem 18

16 - 355 people;

17 - 355 people;

18, 19 - days off;

Determine the average number of employees in March, I, II, III, IV quarters and for the year.

Solution

Average number of employees in March:

Chm=(356+355+355*3)/5=355.2 people

1st quarter = 0 people

2nd quarter = 360 people

3rd quarter =(378*45+382*46)/91=17010+17572/91=380 people

4th quarter = 355 people

for the year =(360*10+380*91+355*92)/193=3600+34580+32660=367 people

Problem 19

Determine the average number of employees for August, as of September 1, turnover rates for admission, departure, staff turnover and total turnover.

Solution

750-5-7+10-3=745 people

Attrition rate = (5+7+3)/750*100=2%

Frame acceptance rate = 10/750*100=1.3%

Staff turnover rate =7/750*100=0.93%

Total personnel turnover ratio = (10+7)/750*100=2.2%

Problem 20

The natural unemployment rate is 5%, the actual rate is 9.5%. Determine the size of the gap in GNP in % and the amount of GNP lost as a result of unemployment, if GNP in the current year amounted to almost 5 billion dollars.

Solution

The excess of unemployment is 9.5/5 = 1.9%, which gives a GNP lag of 1.9 * 2.5% = 4.75%, the volume of potential GNP GNPP = 5 (100% + 4.5%) / 100% = 5.225 billion dollars GNP deficit ∆GNP = 5.225 - 5 = 0.225 billion dollars.

Problem 21

The machine shop section was given a program to produce 600 items per quarter. It is necessary to determine the number of turners and milling operators, if the labor intensity of turning work on a product is 22 hours, milling work is 24 hours, the norms are exceeded by an average of 20%, absences are planned - 10%.

Solution

13200+(13200*10%)=14520

14400+(14400*10%)=15840

Problem 22

During the quarter, the production site must process 620 sets of parts. The standard time for processing one set for turning work is 8.2 hours, for milling work - 7.1 hours. The planned development of standards for turning work is 110%, for milling work - 115%.

Determine the required number of workers by profession if the effective time fund of one worker according to the annual balance sheet is 1830 hours.

Solution

5084/2013=2.52=3 turners

1830*115%=2104,5

4402/2104.5=2.09=2 milling operators

Problem 23

The standard labor intensity of turning work is 270,000 man-hours, the rate of fulfillment of production standards is 115%, the average number of hours of work of one turner per year is 1664 hours.

Determine the planned labor intensity of turning operations and the required number of turners.

Solution

Planned labor intensity is determined by the formula:

Tpl = (Tnorm. / Kvn) x 100%

Tpl = (270,000 man-hours / 115%) x 100% = 234,782.6 man-hours

The number of turners is determined by the formula:

What to. = Tpl / (Fef x Kvn)

What to. = (234782.6 / 1664h x 115%) x 100% = 123 turners

Problem 24

The number of employees on the list as of January 1 is 170 people. On January 15, 3 people resigned at their own request, on January 16, 5 people were hired, on January 25, 2 people were drafted into the army.

Determine the average number of employees in January, the first quarter, labor turnover rates for recruitment, departure and turnover.

Solution

Average number of employees in August:

170-3+5-2=170 people - average number of employees

Attrition rate = (3+2)/170*100=2.94%

Frame acceptance rate = 5/170*100=2.94%

Staff turnover rate =3/170*100=1.7%

Total personnel turnover ratio = (5+3)/170*100=4.7%

Problem 25

The plant employs 2,860 people, the annual working time of one person is 1,860 hours. In the planned year, it is planned to save 400 thousand man-hours.

Determine the planned increase in labor productivity at the plant, expressed in labor savings.

2860*1860=5319600 man-hours

5319600-400000=4919600 man-hours

400000*100/5319600=7,5%

4919600/1860=2644 people with reduced man-hours

Problem 26

The company planned to reduce labor costs by 10%. Base year output per worker - 520,000 rubles. Determine the % growth in output and the average annual output per employee in the planned year.

Solution

Production growth percentage: =520000*10/100=52000

If costs decrease by 10%, then the output of 1 worker will increase by 10%

520000*110/100=572000r - output of 1 worker

Problem 27

In the reporting year, the volume of marketable products amounted to 9,700 thousand rubles, the average number of personnel was 55 people.

In the planned year, production output will amount to 10,500 thousand. rub., labor productivity per employee should increase by 7%.

Determine the labor productivity of one employee in the reporting and planned year and the average number of employees in the planned year.

Solution

1. Labor productivity per employee will be determined through the production indicator, which in turn is defined as the ratio of annual production output to the average number of personnel for the year:

Вг = Vтп / Nппп;

Vg (report) = 9700 thousand. rub. / 55 people = 176363.63

2. Let’s calculate labor productivity per employee in the planned year:

Vg (pl) = 176363.63 + (176363.63 * 0.07) = 188709.0841

3. To determine the average number of personnel in the planned year, it is necessary to divide the volume of marketable products by the average annual output per one employee of the enterprise:

N (pl) = Vtp (pl) / Vg (pl)

N (pl) = 10500 thousand rubles. /188709.0841 = 55.6 =55 people.

Problem 28

The time standard for 100 m 2 of single-layer mechanized coating with roll materials is 1.8 man-hours for one worker in a team of 3 people.

Determine the production rate for a shift lasting 8 hours.

N in = T cm / N time,

where N in is the production rate per shift;

T cm – shift duration;

N time – standard time per unit of work (product).

4.4*100=440 m 2

Problem 30

The standard of service for one workplace is 1.6 hours, the duration of the shift is 8 hours.

Determine the standard of service for one workplace for one worker.

Solution

N rev = T cm / N time. about.,

where N ob is the standard of service for production entities;

T cm – shift duration;

N time about. – standard time for servicing a piece of equipment, one workplace, etc.

Problem 31

A piecework worker prepared 6000 kg of secondary raw materials. Price for 1 t - 1200 rub. In addition, they sold goods worth 22,500 rubles, and the bonus on the sales amount is 2%.

Determine the worker's full earnings.

Solution

6000 kg = 6t;

rub.

Problem 32

An adjuster worker at a site earns a tariff rate of 4,700 rubles. The production rate of his site is 1000 units. products. Actually 1200 units were manufactured. products.

Find the worker’s wages using the piecework-indirect wage system.

Solution

Problem 33

A temporary worker worked 170 hours and saved 2,600 rubles in materials within a month. The company has a provision for bonuses for saving materials in the amount of 40% of the amount saved. Hourly tariff rate - 55.60 rubles.

Determine the worker's wages.

Solution

Problem 34

The engineer's hourly rate is 80 rubles. and according to the terms of the contract - 30% of the premium monthly. He worked 140 hours during the month.

Determine the engineer's salary.

Solution

Problem 35

An accountant has a salary of 4,200 rubles. In March, he spent 6 days on leave without pay with a total working time of 22 days.

Determine the accountant's salary for hours worked.

Solution

Per day he earns:

Problem 36

The worker was sick for 5 working days in December. In November his earnings amounted to 5,000 rubles. for 20 working days, in October - 5855 rubles. for 19 working days, in September - 5900 rubles. within 25 working days. Continuous experience - 12 years.

Find the amount of benefits for sick days.

Solution

Average daily actual earnings for the previous three months of illness:

Amount due to a worker for temporary disability:

Problem 37

The employee is granted annual leave for 24 working days (from August 25 to September 17). His earnings in May amounted to 6,800 rubles. with 24 working days, in July - 6900 rubles. with 26 working days, in June - 6800 rubles. at 27 working days. Working days were worked in full, no bonuses were awarded.

Solution

Average daily actual earnings for the previous three months

Vacation pay:

Problem 38

Determine prices for the product based on the data: to assemble the unit, it is necessary to spend 2 standard hours of labor for a 5th category worker, 6 standard hours for a 3rd category worker, and 4 standard hours for a 1st category worker.

The tariff rate for a 1st category worker is 13.8 rubles, for a 3rd category worker - 21.3 rubles, for a 5th category worker - 35 rubles.

Solution

Collective piece rate per unit of production, taking into account the labor intensity of operations and tariff categories of workers:

Problem 39

A piece worker produced 5 gears, 8 bushings, and 12 cylinders in a day. The price for 1 gear is 30 rubles, for a bushing - 15 rubles, for a cylinder - 11 rubles.

Determine the worker's daily earnings.

Solution

Problem 40

Determine the individual earnings of each worker with collective piecework wages, if the collective price for adjusting a chemical apparatus is 22,668 rubles.

The adjustment is carried out by 4 workers. A worker of the 3rd category spent 10 hours on the job, a 4th - 5 hours, a 5th - 20 hours, a 6th - 6 hours.

Tariff coefficients according to the current grid: 3rd - 1.26, 4th - 1.324, 5th - 1.536, 6th - 1.788.

Solution

First, it is necessary to determine the number of hours worked by each worker, reduced to the category. To do this, multiply the tariff coefficient by the number of hours worked by workers of the corresponding category. The number of hours assigned to the category will be:

For a 3rd category worker:

For a 4th category worker:

For a 5th category worker:

For a 6th category worker:

Total time:

Average earnings per 1 hour of work of a worker:

Salary of a 3rd category worker:

Salary of a 4th category worker:

Salary of a 5th category worker:

Salary of a 6th category worker:

Problem 41

The company produces 50,000 products. per year, wholesale price for 1 unit. - 3000 rubles, standard time for production of units. ed. - 200 hours, cost 1 hour - 40 rubles. Additional payments up to the full wage fund - 30% of the direct earnings of piece workers.

The nominal time fund of one worker is 2080 hours. Downtime is planned in the amount of 12% of the nominal time fund, the rate of fulfillment of production standards is 1.

Determine the average monthly wage of one worker and output.

Solution

Number of hours worked per month:

To produce 50,000 products it is necessary

Number of employees:

The company produces goods for:

Cost output: 27362.27.

Natural production:

Problem 42

The company produces 900 units per year. products, the standard time for producing one unit is 40 hours, the cost of 1 hour is 55 rubles.

Additional payments - 10% of the direct earnings of piece workers. Nominal time fund - 2000 hours, planned downtime - 10%, production rate fulfillment rate - 1.1.

Determine the average monthly earnings of one worker.

Solution

Actual working time of 1 employee per year:

per month:

In 150 hours (i.e. a month) a worker produces:

Because It is known that the plan is exceeded by 10%, then one worker does the following per month:

Thus, the employee works per month, which is in rubles , and taking into account the bonus: rub.

Problem 43

The worker produced 430 parts in a month, fulfilling the quota by 115%.

Piece price per part - 20 rubles. Payment for labor for manufacturing products in excess of the norm is made at rates increased by 1.5 times.

Determine the wages of a worker under a piece-rate progressive wage system.

Solution

According to the plan, the worker must produce:

Details beyond plan:

A worker processed 750 parts in 170 hours. Hourly tariff rate 27.50 rub. Determine his earnings under a piece-rate progressive wage system, if it is stipulated that when standards are met over 100%, the price for a part increases by 30%. The production rate is 4th edition. at one o'clock.

Piece wage = Piece rate per unit of production / actual quantity of products produced or work performed for a specified period

Piece rate per unit of production = tariff rate per category per shift/production rate

Piece price per unit of production = 6.875 rub.

Piece salary = 30.32 rubles

Piece-progressive salary = Zsd + Rcd (1 + Kу/100)(Nf-Npl)

Piece-progressive salary = 33.98 rub.

Total earnings for 170 hours = 5777.34 rubles

Answer: 5777.34 rubles

Within a year, the company plans to release a publication. A in the amount of 520,000 pieces. The number of working days is 255, the working hours are single shift. Production norm ed. A one worker 15 pcs. per shift. Determine the number of production workers required to implement the production program.

Number of production workers = Planned volume of production in a given period in the corresponding units of measurement / Norm of production per worker in the planned period in the same units of measurement

The rate of production per worker in the planning period in the same units of measurement = 15 * 255 = 3825 units.

Number of production workers = 520,000 / 3825 = 136 rubles.

Answer: 136 workers

46. ​​The standard time for one product is 15 minutes, the hourly tariff rate for a given complexity of work is 5 rubles per hour, there are 24 working days in a month; Shift duration - 8 hours. 1000 items were produced per month.

Define:

a) production rate per month (pcs.)

b) piece price for the product (rub.)

c) planned and actual amount of piecework wages per month (rub.)

Production rate = 768 pcs.

Piece price per product = 5 \ (60 \ 15) = 1.25 rubles.

The planned amount of piecework wages for the month = 768 * 1.25 = 960 rubles.

The actual amount of piecework salary per month = 1000 * 1.25 = 1250 rubles.

An auxiliary worker maintains an area where 5 pieceworkers work on stamping equipment. Each piece worker must produce 300 pieces per hour. blanks In fact, in 20 working days (8 hour shift), 270,000 blanks were produced at the site. The hourly wage rate for an auxiliary worker is 7.5 rubles.

Define:

earnings of an auxiliary worker under a time-based wage system;

earnings of an auxiliary worker under the conditions of an indirect piecework wage system.

Earnings of an auxiliary worker in a time-based wage system = 20 * 8 * 7.5 = 1200 rubles.

Earnings of an auxiliary worker under the conditions of an indirect piecework wage system = 1200 * (562.5 / 100) = 6750 rubles.

According to the list at the beginning of the year, the enterprise consisted of 3,000 people. During the year, 130 people were hired, 100 were fired, including 80 people due to turnover.

Determine the average number of employees of the enterprise for the year. Calculate the coefficients of population movement (in %).

Determine the planned average headcount for the coming year if the volume of production is expected to be 10% with a reduction in labor intensity by 20%.

Average number of employees of the enterprise for the year =

(3000+3002.5+3005+3007.5+3010+3012.5+3015+3017.5+3020+3022.5+3025+3027.5)/12 = 3014 employees.

Turnover ratio = (130/3014) * 100 = 4.31%

Disposal turnover ratio = 3.31%

Labor turnover rate = 2.65%

Planned average headcount for the coming year = (110/80)*3014 = 4144 workers.

The enterprise went into operation on March 26. The number of personnel according to the list on March 26, 27 and 28 is 1200 people. March 29 and 30 are days off, and March 31 - 1,300 people.

Determine the average number of personnel of the enterprise for March and for the first quarter.

The average number of personnel of the enterprise for March = (1200 * 5 + 1300) /31 = 235 workers.

The average number of personnel of the enterprise for the first quarter = 235/3 = 78 workers.

The volume of production at the enterprise during the reporting period increased by 20%, and the average number of workers decreased by 20%. Determine labor productivity for the enterprise in comparison with the previous period.

Labor productivity for the enterprise in comparison with the previous period = (120/80) * 100 = 150%

The volume of products produced by the enterprise for the reporting year amounted to 28,000 thousand rubles, and for the previous year - 25,000 thousand rubles.

Determine the change in the labor intensity of a unit of production if the average number of personnel in the main activity decreased by 10%.

Labor intensity per unit of production = 90/((28,000/25,000)*100) = 80.3%

The crew's monthly income was 18,500 rubles. Calculate the piecework earnings of team members in accordance with the number of hours worked and the complexity of the work performed.