Apply calculations of certain indicators to assessment of specialization of production of the separate enterprise. Among others the specialization coefficient pays off. This indicator characterizes the level of specialization of manufacturing enterprise.
It is required to you
- Formula for calculation of coefficient of specialization:
- To = Sg/C * 100%, where:
- - Sg - the cost of finished goods of the profile direction of production;
- - With - the cost of all finished goods which are turned out by the enterprise in a month.
Instruction
1. Determine the total cost of all volume of the finished goods which are actually produced by the enterprise for reporting month. Assessment of the total planned and registration cost of production can be made according to accounting (report on release of finished goods). Determine by the production plan of the enterprise the total planned cost of finished goods for reporting month.
2. Determine the planned and registration cost of finished goods on a profile type of activity which is actually made by the enterprise in a month according to accounting. Divide the cost of finished goods of a profile view of the total cost of the products which are turned out by the enterprise in a month. Having increased the received number by 100%, receive coefficient of specialization of the enterprise as a percentage. Calculate similarly planned coefficient of specialization in the reporting period, having taken data of cost of volume of release of profile products on the production plan of the enterprise.
3. Analyze the received results, having calculated except planned targets, specialization coefficients for the previous reporting period, for the same period of last year. Naturally, the received indicators, the higher and the level of specialization of the enterprise are higher. Draw conclusions on the trends and the reasons which influenced change of level of specialization. Make necessary management decisions.