The optimal level of production. Determination of the optimal volume of production in the enterprise

Under optimal productionproducts are understood to be such a volume that ensures the implementation of concluded contracts and production obligations (performance) in a timely possible amount of costs and the highest possible efficiency.

The most common methods for determining the optimal production volume include:

Method of comparison of gross indicators;

Method of comparing limit indicators.

When using these methods, the following assumptions apply:

The company produces and implements only one product;

The purpose of the enterprise is to maximize profits in the period under review;

Optimized only the price and production volume (it is assumed that all other parameters of the company remain unchanged);

The volume of production in the period under review is equal to the amount of implementation.

The above assumptions may seem rather "tough", but if we take into account that it is precisely the price of the goods produced and the volume of its production and implementation, as a rule, have the greatest impact on the enterprise economy, the application of these methods largely increases the likelihood that will be accepted Reliable solutions.

The essence of the proposed methods will be considered on the example of a hypothetical enterprise operating in the free competition market (the initial data is given in Table. 11.1).

Table 11.1 Sales of products and costs for its production

Method of grossingensures the calculation of the profit of the enterprise with various volumes of production and sales of products. The calculation sequence is as follows:

The amount of production volume at which zero profit is achieved;

The volume of production with maximum profit is determined (Table 11.2).

Table 11.2 Product sales volume with maximum profit

In our example, zero profit is achieved with the volume of production and implementation in the range of 30-40 thousand pcs. Products, which corresponds to the value of gross revenues and costs, respectively, in the intervals of 1440-1920 and 1690-1810 thousand rubles. In fig. 11.1 shows a visual graphic image of this method.

Fig. 11.1.Comparison of gross revenue and costs

The BB line shows the change in gross revenue, and the curve W is the corresponding gross costs. Fig. 11.1 shows that sales of products in the amount of up to 37 thousand pcs. For an enterprise unprofitable, since the curve of gross costs is located above the gross revenue line; At point where production is 37 thousand pcs., Profit is zero, and the gross revenue is about 1850 thousand rubles. With an increase in production after 37 thousand pieces. Gross revenue begins to exceed the cost and profit (AC) appears, the maximum value of which is 1140 thousand rubles. It is achieved with the volume of production and sales of products in 90 thousand pcs. This is in this case the optimal production volume.

Method of comparison of limit indicatorsallows you to set up to what limits cost-effective production and implementation. It is based on comparison of limit costs and maximum income. If the magnitude of the maximum income per unit of production exceeds the amount of limit costs per unit of production, then the increase in production and implementation will be profitable.

We illustrate it on the basis of the data given in Table. 11.3.

Table 11.3

Calculation of the optimal amount of product sales by the method of comparing limit indicators

In this case, the maximum income per unit of products is essentially a market price of a unit of a product equal to 48 rubles, and the limit costs (IPRs) are calculated as the difference between subsequent common costs and previous, divided into production.

Limit profit is calculated as the difference between the limit income and limit costs.

The visual representation of this method is given in Fig. 11.2.

Fig. 11.2.Comparison of maximum income and limit costs

Graphic graph. 11.2 shows that as long as the limiting reven curve is located above the limiting curve, an increase in production efficiently, i.e. Expansion of production up to 90 thousand pcs. profitable. With a further increase in production, the amount of additional costs will exceed the amount of additional income per unit of production, which will lead to a decrease in gross profits.

In both cases, it was assumed that the market price of the unit was 48 rubles. And what would happen if the price decreases? In this case, the company will carry losses, and can come to bankruptcy. Suppose the price has decreased from 48 to 30 rubles. for 1 pc., i.e. Extreme income per unit of production with any production volumes will be 30 rubles, and the optimal production volume is 70 thousand pcs.

Calculate the average variables and medium gross costs (Table 11.4).

Table 11.4 Product sales and average costs

From table. 11.4 It follows that the optimal volume of production expansion lies within 70 thousand pcs. And its further expansion will lead to the fact that the enterprise will start working at a loss.

It should be noted that the average gross costs are 34.57 rubles, i.e. exceed the price set at the level of 30 rubles. However, since the price is above average cost variables (17,43 rubles), the average coating will be 12.57 rubles. (30.00-17.43), which corresponds to gross values \u200b\u200bof 879,000 rubles. (12.57 70 000). This value does not reimburse the constant costs equal to 1,200,000 rubles. In other words, the company will have a loss of 320 100 rubles. (1,200,000 - 879 000). If the enterprise's management stops production, the firm will incur a loss of 1,200,000 rubles, i.e. in the amount of permanent costs.

Thus, under these conditions, a decision on the continuation of production should be made as a forced measure. But if the price per unit of production is set at 30 rubles. And it will remain unchanged for a long time, production should be discontinued.

The purpose of the company is to maximize profits. Profit (P) - this is the difference between revenue (TR) and the total cost of the company (TC):

Since in the revenue function (TR \u003d P × Q), the market price is not a completely competitive company, the task of the latter consists in determining the issue at which its profit will become the maximum.

Firm maximizes profits With such a release, when its marginal income becomes equal to the limit costs:

Mr \u003d MC.

wherein the volume of production is optimal

According to the rule of profit, the company producing products in volumes in which MR \u003d MC receives the highest possible profit under these prices, i.e. optimal production - This is a volume in which limiting costs (MS) and marginal income (MR) are equal.

MR and MS equality is the condition for maximizing profits For any firm, regardless of the market structure in which it functions (perfect or imperfect competition).

Equality Mr \u003d MC. As a condition for maximizing profits, you can justify logically. Each additional unit of release brings some additional income (marginal income), but also requires additional costs (limiting costs). As long as the marginal income exceeds the maximum costs, an additional unit of release increases profits.

Respectively at the moment when the limit costs become equal to the utmost income, the profit reaches maximum. Further increase in the issue in which the limit costs exceed the income will lead to a decrease in profits.

In their decisions, the company seeks to seek the best results - get a maximum profit with minimal costs. In this case, they say that the firm is in a state equilibrium .

The condition of equilibrium firm It is equality of limit costs, utmost income and prices for the factor:

The point in which the market price crosses the limiting curve determines the position of the equilibrium.

Left point E (Fig.2) MC\u003e MR, firm profitably increase production, because On each product unit, it gets more than spends. Product production is less than at the point E, the firm is losses from prevaluation.

Figure 2. Equilibrium firms in production

The right point E MS\u003e MR. On each additional unit of production, the company carries losses, because Its costs exceed income. Build production to the right point E is unprofitable. Hence, optimal production volume is Q 0.

Thus, with the volume of production Q 0, the company reaches maximum profits.

Hence. To achieve maximum profit, the firm should produce such a volume of products. In which the limit income is equal to the limit costs.

Equality of marginal income and limit costs characterizes the equilibrium of the company in any market structures and is used to maximize profits. Minimizing losses and receiving zero economic profit.

Conclusions 3 questions

The volume of production in which the income is equal to the limiting costs (the optimal production volume) provides maximum profit. If the actual volume of release is lower than the optimal, then the company should expand production, the profit will increase; If the volume of release is more optimal, then production should be reduced to increase profits.

4. The theory of the optimal volume of production

1. Determination of the optimal volume of production and sale of products by comparing gross indicators.

The company, as a rule, seeks to get maximum profits.

All other things being equal in the greatest impact on the maximization of profits, the volume of production (sales) of products and the price of the goods produced are provided. Passing the volume of production corresponding to the point of self-sufficiency, the company subsequently, with an increase in production, will receive a certain profit. The optimization method is the method of comparing gross indicators. Its use involves a number of assumptions:

1) the company produces and implements only one product;

2) the purpose of the enterprise is to maximize the profit in the period under review;

3) Optimized only the price and production volume.

The essence of this method when the manufacturer does not have any influence on the formation of the price, comes down to the determination of the number of goods, which it can offer to customers in the prevailing price.

The method of comparison of gross indicators involves the calculation of profits at different values \u200b\u200bof the volume of production and sales of products by deducting the amount of gross gross revenue.

Gross costs are determined by the multiplication of the cost of a unit of products to its number. Gross revenue is calculated multiplying the price of the same amount.

2. Determination of the optimal volume of production and sale of products by the method of comparing limit indicators.

Along with the definition of the optimal volume of production and sales, the method of comparing the limit indicators is used by the method of comparing gross indicators for the same purposes.

When optimizing production volumes with the help of this method, the concepts of "marginal income", "limiting costs" and "marginal profit" are used.

Marketing income - The average amount of reduction (increase) revenue per unit of goods as a result of changes in the volume of production and sales of products by more than one unit. It is defined as the individual from dividing the difference of the subsequent and previous revenue to the corresponding difference in the volume of implementation in natural dimensions.

Limit costs - The average value of the increase in the growth (reduction) per unit of production, which arose as a consequence of changes in the volume of production (implementation) of products by more than one unit. They are determined by the ratio of the difference of subsequent and previous gross costs to the difference between the corresponding volumes of production.

Maritime profit - The average increase in the increase (abbreviation) of profit per unit of products, resulting from the change in the production volumes of more than one unit.

Maritime profit - The difference between the marginal income and limit costs.

The initial position of the method of comparison of limit indicators is that an increase in production is cost-effective until the magnitude of the maximum income exceeds the amount of limit costs.

In order to plan production volume, it is necessary to know the performance of employees' labor productivity. Labor productivity It characterizes the efficiency of the employee's activities in a broad sense - this is the ability of a particular employee to produce products or provide services.

Labor productivity may be individual (for one employee, is measured by the number of material goods produced by one employee per unit time) and public (determined by the costs of not only living, but also of extractable labor).

Indicators of labor efficiency are used for various purposes - planning, comparisons, rationing, etc. Therefore, they may have a different measurement form, which is determined by the purpose and purpose of determining the indicator.

Natural indicators characterize the production of products in a natural form per unit of working time and are expressed in kind, for example tons, kilograms, liters, meters, etc.

They are absolute and have limited use. They are mainly used when comparing the performance of brigades, links, workers, as well as when determining the standards for the production and level of their execution.

To analyze the actual costs of working time, the determination of the intensity of labor is used by the natural indicator of the complexity of the performance of work (the indicator, inversely proportional to product production), which is defined as the ratio of the total amount of working time spent on the entire volume of work to the number of work performed (time rate).

However, greater efficiency, feasibility and convenience of use are characterized by value indicators of labor productivity. They gained wider distribution in industrial enterprises, differ in large versatility.

Their use gives the possibility of accounting and comparing a variety of types of work by bringing them to a single meter (value).

Labor performance characterize the ratio of the normative costs to the actual costs of working time. Such indicators are used to determine the efficiency of labor utilization of workers compared to the norms. Such indicators are conveniently used with the normalization of labor and determining the optimal norms of labor for workers.

Depending on the purpose of the planning, various methods of measuring labor productivity are applied. After all, labor productivity has a great influence on the level of competitiveness of the enterprise and its financial result.

Any planning can not do without taking into account productivity of both individual and public. Production planning is inseparable from the standardization of workers' laboring and on accounting for their rules of labor.

In practice, with general records, the main distribution of accounting indicators received, as they are common and universal for the purpose of production planning. The company should strive to increase labor productivity as a pledge of future prosperity.

2. Determination of the optimal production volume in the short term

The most efficient market mechanism acts in conditions of clean, or perfect, competition. One of the first concept of perfect competition was given by A. Smith in the work "Research on the nature and the causes of the wealth of peoples." Perfect, or pure, competition occurs under certain conditions and as an economic phenomenon in real life is quite rare.

The demand for the products of a separate company in the context of perfect competition is absolutely elastic. If the price of its products is R 0, then graphically demand curve D. can be portrayed as a horizontal line , showing that any amount of products offered will be sold at a price R 0 (Fig. 22).

On the contrary, a schedule of market demand for products D. - the inclined line, reflecting the readiness of consumers to purchase different amounts of products (Fig. 23). Price R 0 is formed in the industry as a result of the interaction of demand D. and suggestions S. And it is it that is installed on the products of a separate company.

Since the price of the company's production is asked by the market and does not depend on the volume of production, then the total (gross) revenue (income) firm Tr will be equal to the product R By number Q. products and limit revenue Mr. (income income from release of each additional unit of products) - Product price R:

Mr.= P..

Medium revenue AR (gross income divided by the number of goods sold) in terms of perfect competition will also be equal to price R:

AR= P..

For example, we sold 100 kg of apples on the market at a market price of 50 rubles. For 1 kg. The total gross revenue was 5000 p. (100 × 50), and the average and limit - 50 p. In our example, the sale of 101 kg of apples would increase the gross revenue, too, by 50 p. In fig. 24 It can be seen that the line is medium AR, limit Mr. Revenue and demand D. The products of a separate company coincide.

In order to determine which volume of production should be achieved to provide the firm maximum profit, it is necessary to consider it in time intervals: in the short and long-term periods.

TO Rutter period - The one that is not sufficient to enter the new manufacturers in the industry or exit. To determine the volume of production in it there are two ways.

The first - the firm chooses this option when the difference between gross income and gross costs maximal; In other words, when the maximum profit volume is achieved with Q. 0 (Fig. 25). In this case, it compares the gross income from various volumes Tr With gross costs TCcorresponding to each of the possible volumes.

The second way is to compare the limit revenue and limit costs - is used more often. The company will expand production until the increase in income is ensured compared to the growth of costs. When additional products are required to require more costs than the expected income, the firm will stop expanding the volume of production.

The turning point will be when the equality of marginal income is reached Mr. and limit costs MC.: Mr.= MC.. Production volume in which the marginal income is equal to the limiting costs, called optimal release (Fig. 26), in which the firm receives maximum profits.

Using either the first approach (gross revenue comparison Tr With gross costs TC.) or the second (comparison of limit revenue Mr. With limit costs MC.), the company can choose the volume of production Q. 0, which will provide maximum profit. Any volume of production from Q. 1 BE Q. 2 will bring profit (see Fig. 25). However, the profit will be the maximum only at the point Q. 0. It is here that the limit revenue will be equal to the limit costs (see Fig. 26). Location on Q. 1 Q. 0 firm will not be able to profitable, and in the interval Q. 0 Q. 2 Limit costs exceed the limit revenue and efficiency will decrease. As soon as the cost increase will begin to exceed the gain of revenues, the company will stop producing additional Forestation.

Producing products in quantity Q. 0, in which the price equality (maximum revenue) and limit costs are ensured, the company receives maximum profits, since the price has developed in the market P. 0 exceeds the average gross costs (Fig. 27). Shargy rectangle shows the size of profit.

In the short term, when a market price decreases, the firm may face a loss situation. The behavior of the firm in this case can be double: either it will continue to manufacture, despite the loss, or will stop their activities. Closing is an extremely unwanted option. However, the following situations are possible here.

If the market price of products fell and became below the average gross costs, but above the average cost of costs, the firm continues production. At the same time, the optimal production volume (when R = Ms.) Allows you to reduce the losses that have emerged and partially compensate for the constant costs.

If the price decreases to the level below the average cost of costs, the firm will not be able to compensate even parts of its constant costs and then will be forced to stop production.

The relationship between the market conditions (product prices) and the reaction of the company on them (the number of goods manufactured and implemented) determines the proposals curve. In order to build a branch proposal curve, you must first find the suggestions curves of individual firms, and then sum up.

Curve sentences of a separate company Shows how much the product is ready to produce and offer on the market at each price. As you know, the company will begin production at a price not lower than average variable costs AVC.. If the price of the goods drops below this level, the firm will not be able to offer a single product on the market. For all prices R 1 , R 2 , R 3 (Fig. 28) above the level AVC. The company every time will produce such a number of goods. Q. 1 , Q. 2 , Q. 3, in which the price of goods is equal to the limiting costs. Consequently, in the conditions of perfect competition, the curve of the short-term proposal of a separate company coincides with the curve of its limit costs located above the curve AVC..

Fig. 28. Curve the proposals of a completely competitive firm

In fig. 28 Points of intersection Ms. With price lines indicate the volume of the company's proposals, which at the price provides maximum profits or minimizes possible losses: at the price R 1 that's Q. 1, for the price P. 2 – Q. 2, for the price P. 3 – Q. 3. Thus, the volume of the company's proposal seeking to maximize profits when changing the price of goods, shows that the limiting curve establishes the dependence of the offer of the offer from the price, i.e., is simultaneously the company's expense curve.

Manufacturing program. Determination of the optimal volume of production and sales (sales) products

Determination of the optimal volume of production and sales (sales) products

Topic 6. Production and sale of products

The task of a small producer (seller) is to determine the optimal volume of production and sales of products (goods). Under the optimal volume of production and sales of products is understood as the volume in which the best economic results of the enterprise are achieved, for example, profits.

The most common methods for determining the optimal volume of production:

· Method of comparison of gross indicators;

· Method of comparing limit indicators.

The essence of the proposed methods will be considered on the example of a hypothetical enterprise operating in the free competition market (the initial data is given in Table 1).

Table 1

The volume of product sales and the corresponding costs for its production

Method of comparison gross Indicators involves the calculation of the profit of the enterprise with various volumes of production and sales of products. Calculation sequence:

· The amount of production is determined, in which zero profit is achieved;

· The volume of production with maximum profit is determined (see Table 2).

Zero profit in our example is achieved with the volume of production and implementation in the range of 30 - 40 thousand pcs. Products, which corresponds to the value of gross revenues and costs, respectively, in the intervals of 1440 - 1920 thousand rubles. and 1690 - 1810 thousand rubles. The exact value of the volume of production and implementation corresponding to zero profit can be obtained by interpolation.

table 2

Production sales maximizing profit of the enterprise

Na rice 5 There is a more visual graphic explanation of this method. With a certain degree of assumptions, the maximum profit (1140 thousand rubles) is achieved with the volume of production and sales of products in 90 thousand pieces.

Method of comparison of limit indicators Based on the use of concepts - limit costs and marginal income. Under the utmost income is understood as an additional income on each subsequent unit of products. Limit costs are additional costs for each subsequent product unit.

Table 3.

Calculation of the optimal amount of product sales by the method of comparing limit indicators

In tab. 3 shows the calculation of limit values \u200b\u200bon income, costs and profits. For the market of perfect competition, the marginal income is price for products that are formed in the market. In our example, 48 rubles / pcs.

For a more complete presentation of this method, we give a graphical interpretation (see Fig. 6).

The main feature of the method of comparison of limit indicators: until the magnitude of the maximum income exceeds the magnitude of the limit costs, an increase in production and product treatment is cost-effective. In fig. 6 shows the graphical interpretation of this position.

Any producer determines the minimum permissible price of the product. Moreover, this issue must be solved in the context of competition in the market. Suppose that the market price for products for any reason fell. What needs to make an enterprise? The company will not be able to survive if it will be losses for a long time, so:

· In the long run, the price of sales of products cannot be lower than the average gross costs;

· In the short term, the company is often forced to carry losses even with full length of sales.

In the case when the price of goods is temporarily declining on the market, for the seller (manufacturer), the minimum permissible price must be not lower than the average costs due to the following reasons:

· Permanent costs take place under any circumstances;

· In equal price and variable costs, minimizing losses occurs.

Consider a specific situation: the market price for products has decreased to 30 rubles / pcs, therefore, the margin income will be 30 rubles. Based on data in Table. 3 The optimal amount of implementation (the marginal income is equal to the limiting costs) will be in the interval between 70 and 80 thousand. implemented products. For ease of calculation, we conclude the value of the optimal volume - 70 thousand pcs. Products. Table. 4 Find the value of medium variable costs - 17.43 rubles, which are equal to the minimum price of products.

Table 4.

Production sales and average costs

Under these conditions, the company is losses in the following amount:

1,200,000 - (30.0 - 17.43) × 70 000 \u003d 320 100 rubles. However, if an enterprise generally stop selling products, then losses will be equal to constant costs - 1,200,000 rubles.

Under production program Enterprises are understood as a scientifically based scheduled task in terms of volume, nomenclature, assortment and quality of products developed on the basis of concluded contracts and approved at the enterprise the relevant authority.

The production program consists of the following sections:

I. A planned task in volume, nomenclature and assortment of products.

P. Planned task on the quality of products.

III. Plan for specialization and cooperation.

When developing a production program, it is necessary to comply with the following principles:

· Scientific substantiation of the use of production facilities, material, labor and financial resources;

· Systematic update of the nomenclature and range of products and improving its quality;

· Coherence of a manufacturing program of an enterprise with production programs of other enterprises, closely related to cooperation;

· The most complete and rational use of all available resources in the enterprise;

· Continuous build-up and product sales, if there is a demand for it.

The basis for the development of a production program is the results of marketing research, the order portfolio, the availability of production facilities and resources in the enterprise.

The manufacturing program characterizes the following indicators: quantitative and high-quality, natural and cost.

Quantitative (volume) indicators: Exaltation volume, volume of commodity, gross and pure products.

The volume of products implemented according to plan ( V R.) can be determined by the formula

V p \u003d V T + V NP1 - V NP2 ,

where V T. - the volume of commercial products according to plan;

V NP1, V np2. - remnants of unrealized products at the beginning and end of the planned period.

Commodity products are finished products designed to sell to the side, as well as to satisfy their own needs of both industrial and non-productive nature. Gross production ( V B.) Includes the volume of commercial products and the difference in unfinished production, semi-finished products and tools of its production at the beginning and end of the planned period.

Volume of pure products ( V ChP.) can be determined from expression

V PE \u003d V T - MH - A ,

where MZ. - material costs;

BUT - depreciation.

Qualitative indicators: Cooking, brand, content of the useful component, share of products that meet international standards and exceeding them, the proportion of export products, the most important technical parameters of the products.

Natural and cost indicators: Planned output of products. In the production program, this indicator is indicated both in value and in physical terms. Natural meters depend on the specifics of the products, so it can be indicated in the route meters, m3, pieces, kg, t, sections, and other units, as well as in conditional. The volume of sales and commercial products is shown in the current enterprises of the enterprise, in comparable prices and in wholesale bases of the reporting period.

Products sent to export are shown in the convertible to the root, followed by recalculation in rubles in accordance with the current course. Such a valuation is necessary not only for planning a production program, but also to analyze its implementation.

1. Determination of the optimal volume of production and sale of products by comparing gross indicators.

The company, as a rule, seeks to get maximum profits.

All other things being equal in the greatest impact on the maximization of profits, the volume of production (sales) of products and the price of the goods produced are provided. Passing the volume of production corresponding to the point of self-sufficiency, the company subsequently, with an increase in production, will receive a certain profit. The optimization method is the method of comparing gross indicators.

Its use involves a number of assumptions:

1) the company produces and implements only one product;

2) the purpose of the enterprise is to maximize the profit in the period under review;

3) Optimized only the price and production volume.

The essence of this method when the manufacturer does not have any influence on the formation of the price, comes down to the determination of the number of goods, which it can offer to customers in the prevailing price.

The method of comparison of gross indicators involves the calculation of profits at different values \u200b\u200bof the volume of production and sales of products by deducting the amount of gross gross revenue.

Gross costs are determined by the multiplication of the cost of a unit of products to its number. Gross revenue is calculated multiplying the price of the same amount.

2. Determination of the optimal volume of production and sale of products by the method of comparing limit indicators.

Along with the definition of the optimal volume of production and sales, the method of comparing the limit indicators is used by the method of comparing gross indicators for the same purposes.

When optimizing production volumes with the help of this method, the concepts of "marginal income", "limiting costs" and "marginal profit" are used.

Marketing income- The average amount of reduction (increase) revenue per unit of goods as a result of changes in the volume of production and sales of products by more than one unit. It is defined as the individual from dividing the difference of the subsequent and previous revenue to the corresponding difference in the volume of implementation in natural dimensions.

Limit costs- The average value of the increase in the growth (reduction) per unit of production, which arose as a consequence of changes in the volume of production (implementation) of products by more than one unit. They are determined by the ratio of the difference of subsequent and previous gross costs to the difference between the corresponding volumes of production.

Maritime profit- The average increase in the increase (abbreviation) of profit per unit of products, resulting from the change in the production volumes of more than one unit.

Maritime profit- The difference between the marginal income and limit costs.

The initial position of the method of comparison of limit indicators is that an increase in production is cost-effective until the magnitude of the maximum income exceeds the amount of limit costs.

In order to produce production, it is necessary to know the performance of workers' labor productivity. Labor productivityit characterizes the efficiency of the employee's activities in a broad sense - this is the ability of a particular employee to produce products or provide services.

Labor productivity may be individual (for one employee, is measured by the number of material goods produced by one employee per unit time) and public (determined by the costs of not only living, but also of extractable labor).

Indicators of labor efficiency are used for various purposes - planning, comparisons, rationing, etc. Therefore, they may have a different measurement form, which is determined by the purpose and purpose of determining the indicator.

Natural indicators characterize the production of products in a natural form per unit of working time and are expressed in kind, for example tons, kilograms, liters, meters, etc.

They are absolute and have limited use. They are mainly used when comparing the performance of brigades, links, workers, as well as when determining the standards for the production and level of their execution.

To analyze the actual costs of working time, the determination of the intensity of labor is used by the natural indicator of the complexity of the performance of work (the indicator, inversely proportional to product production), which is defined as the ratio of the total amount of working time spent on the entire volume of work to the number of work performed (time rate).

However, greater efficiency, feasibility and convenience of use are characterized by value indicators of labor productivity. They gained wider distribution in industrial enterprises, differ in large versatility.

Their use gives the possibility of accounting and comparing a variety of types of work by bringing them to a single meter (value).

Labor performance characterize the ratio of the normative costs to the actual costs of working time. Such indicators are used to determine the efficiency of labor utilization of workers compared to the norms. Such indicators are conveniently used with the normalization of labor and determining the optimal norms of labor for workers.

Depending on the purpose of the planning, various methods of measuring labor productivity are applied. After all, labor productivity has a great influence on the level of competitiveness of the enterprise and its financial result.

Any planning can not do without taking into account productivity of both individual and public. Production planning is inseparable from the standardization of workers' laboring and on accounting for their rules of labor.

In practice, with general records, the main distribution of accounting indicators received, as they are common and universal for the purpose of production planning. The company should strive to increase labor productivity as a pledge of future prosperity.

• method of comparing gross indicators;
• the method of comparing limit indicators.

• the purpose of the enterprise is to maximize profits in the period under review;
• only the price and production volume are optimized, since it is assumed that all other parameters of the enterprise remain unchanged;
• the volume of production in the period under review is equal to the amount of implementation.

• the amount of production volume at which zero profit is achieved;
• sets the volume of production with maximum profit. Consider the sales volume of products (Table 7.2)

• zero profit is achieved with the volume of production and implementation in the range from 30 to 40 thousand pcs. products;
• the maximum profit (1140 thousand rubles) is obtained at the volume of production and sales of products in 90 thousand, which is in this case the optimal volume of production.

• expansion of production volumes efficiently (profitable) to 90 thousand pcs.;
• any increase in production over 90 thousand pieces. Products with a constant value of the price will lead to a decrease in gross profits, since the value of additional costs will exceed the amount of additional income per unit of products.

Introduction

The term work "Imperfect Competitor" is carried out by students of the specialty 06.08.00, studying the discipline "Marketing". The aim of the work is to study the market mechanisms of the enterprise in conditions of imperfect competition ("duopolia") and the assimilation of students of the essence and interdependence of concepts: the elasticity of supply and demand, gross and extreme income, gross and limiting costs, gross and marginal profit, total profitability and profitability of sales .

Methodical instructions for the implementation of the course work are accompanied by an example of calculating a specific task option.

Stages of the course work

Task for the course work

Determine the optimal volume of production of fine typographic paper by an enterprise acting in conditions of imperfect competition.

Source data for a typical option

1. Enterprise, by choosing a course of diversification of its production,

determined that his marketing opportunities to the greatest extent

corresponds to the market for fine typographic paper.

A comprehensive study of this market made it possible to establish the following:

a) the need for thin typographic paper is no more than 20 thousand tons per year;

b) Currently, a subtle typographic paper produces one paper factory (a potential competitor), the production capacity of which is 5 thousand, t per year, the actual paper issue is 4.5 thousand tons per year, a possible annual increase in paper outlet in the next five years - 100 tons per year;

c) when implementing 4.5 thousand tons of thin typographic paper, the market price for it is $ 1,500 per ton;

d) expected price elasticity (E) depending on the supply of fine typographic paper on the market is as follows:

· When achieving the degree of satisfaction of market demand for this paper at a level of up to 95% e \u003d 1.5;

· When a change in the degree of demand of demand in the range of 95-97% e \u003d 1.0;

· With an increase in the degree of satisfaction of demand above 97% E \u003d 0.5.

2. To fully satisfy the market demand, the company has put into operation new capacities for the production of fine typographical paper in the amount of 15 thousand tons per year.

The degree of development of new capacities is: in the first year of their operation - 50%, the second year is 75%, the third year is 90%, the fourth year is 95%, the fifth year is 97%, the sixth year is 100%.

3. The number of working in the production of fine typographic paper at the enterprise is 500 people. The number of working capacity is determined by production capacity and does not depend on the actual release of fine typographical paper. With a change in the actual release of paper, the productivity of labor and the level of payment of their labor changes.

The minimum payment of the work of one working (when ledging production capacity at 50%) is set to $ 6,000 per year. The growth in wages depends on the level of productivity (i.e., on the degree of production of production capacity) and is determined by the following scale:

The share of the constant part in the minimum annual wage foundation is 26.7%.

4. The constant costs of other costs for the production and sales of products are 600 thousand USD per year. Variable costs are proportional to the production volume of fine typographic paper and make up 200 USD per ton of paper.

5. Capital revolutions with optimal paper production: 0.965.

6. It is noted that in the face of an unsaturated market, the annual production of fine typographic paper is equal to the annual volume of its sales.

Calculation of optimal production

An example of determining the optimal production volume by an enterprise with fine typographical paper is based on the source data of the typical option.

1. The amount of fine typographical paper entering the market and the degree of satisfaction of market demand for this paper.

Table 1

The degree of market satisfaction

2. Determination of price dynamics for fine typographic paper, depending on the amount of paper entering the market. The price level when changing the supply of goods on the market depends on its elasticity (E), determined by the formula

E \u003d [(K 1 - K 0) / (C 0 - C 1)] × [(C 0 + C 1) / (K 0 + K 1)]

Where to 0 is the number of fine typographic paper received on the market in the previous period, thousand tons;

K 1 - the same, in the current period;

C 0 - level of prices for paper in the previous period, USD / t,

C 1 is the same, in the current period.

To calculate the new price (C 1), which can be established after increasing the number of fine typographical paper entering the market, we transform formula (1) as follows:

In the first year after commissioning of the new power, the degree of satisfaction of market demand for thin typographic paper will be 60% and, therefore, e \u003d 1.5.

The market price for paper in the conditions of the first year is calculated as follows:

In the second year, the market price will be

Under the third year:

In the conditions of the fourth year, the degree of satisfaction of market demand will be 95.2% and, therefore, e \u003d 1.0. C 1 will be

In the conditions of the fifth year, the degree of satisfaction of market demand will be 97.3% and, therefore, e \u003d 0.5. Price C 1 will be:

In the conditions of the sixth year:

3. Determination of gross revenue (explosives) and maximum income (PD) by years of operation of new power.

The income (PD) is a change in the value of the gross revenue of the enterprise (ΔWV) as a result of the change in the amount of paper sales per ton (Δk).

Gross revenue and marginal income are calculated by formulas:

BB \u003d K × C; PD \u003d ΔW / ΔK, (3)

where k is the number of paper supplied by the company to the market, thousand tons,

C is the market price of 1 t paper.

In this example, the values \u200b\u200bof gross revenue and maximum income by the years of operation of the new power are defined in Table 2.

table 2

Dynamics of gross revenue and maximum income of the enterprise

Based on the data Table. 2 It is necessary to construct graphs of changes in gross revenue (Fig. 1), changes in limit income and prices (Fig. 2) depending on the amount of paper supplied to the market.

Fig. 1. Change gross revenue

Fig. 2. Changing marginal income and prices

BB and PD curves in Fig. 1 and 2 indicate that after achieving the degree of power use equal to 95% (the volume of paper production is 14.25 thousand tons per year), the gross revenue decreases, and the income becomes negative.

4. Determination of the gross costs of the enterprise related to the production and sale of products.

As part of gross costs, you must first determine the amount of costs associated with the benefit of working in the enterprise. Based on the volume of manufactured products (K) and the number of working (H), the level of labor productivity and natural terms (PTN) is determined by the formula

(T / person per year). (four)

Thus, in the considered example in the conditions of the first year of operation of the new power, PNN \u003d 7500: 500 \u003d 15 t / person, in the second year, PTN \u003d 11250: 500 \u003d 22.5 T / person. etc.

Taking into account market prices for subtle typographic paper (C) further, the level of labor productivity in value terms (TCP) is determined by the formula

PTS \u003d K × C: h (USD / person per year). (five)

In this example, in the conditions of the first year, the PTS will be

PTS \u003d 7500 × 802: 500 \u003d 12030 USD / person, and in second year

PTS \u003d 11250 × 667: 500 \u003d 15007 USD / person, etc.

Taking into account the number of employees (h) and the average annual wage (3), the amount of annual costs of labor of working (IOT) by the formula is calculated by

IOT \u003d h × z (thousand USD per year). (6)

In the considered example in the conditions of the first year

IOT \u003d 500 × 6000 \u003d 3000 thousand USD per year, in second year

IOT \u003d 500 × 6600 \u003d 3300 thousand USD per year, etc.

Taking into account the total amount of remuneration with minimal production (7500 tons per year), we determine the amount of constant costs as part of the total cost of labor costs (26.7% of the total amount of remuneration with minimal production). In the considered example, the constant part of the costs in the total amount of labor costs will be 3000 × 0.267 \u003d 800 thousand USD per year.

Calculation of the costs associated with the wage of working should be submitted in Table. 3.

Table 3.

Calculation of the costs associated with the work of working

Dynamics of labor productivity (in natural and cost) and labor costs should be shown in Fig. 3.

Fig. 3. Dynamics of labor productivity level and payment costs

Figure 3 shows, IHO in connection with a decrease in market prices with the volume of paper production of more than 14.25 thousand tons per year labor productivity in value terms (revenue, bringing by one employee) decreases.

Other costs of production and product sales are made up of constant costs (under the terms of the task for the course work - 600 thousand USD per year) and variable costs (under the terms of the task for the course work -200 USD per ton of paper produced).

The total amount of permanent costs is made up of the permanent part of labor costs (see Table 3) and other permanent costs. In the considered example, the total amount of permanent costs is 800 + 600 \u003d 1400 thousand USD per year.

Variable costs fold from variable costs of labor and other variable costs. Variable costs of labor fees are defined in Table. Z. The total amount of variable costs in the conditions of the first year of operation of the new power is determined by the following calculation: 2200 + 200 × 7.5 \u003d 3700 thousand USD; Under second year: 2500 + 200 × 11.25 \u003d 4750 thousand USD, etc.

Gross costs (WE) are made up of the total amount of permanent and total amount of cost variables. In the example of the example of the first year, V \u003d 1400 + 3700 \u003d 5100 thousand USD; Under the second year, V \u003d 1400 + 4750 \u003d 6150 thousand USD, etc.

Further, the magnitude of the limiting costs (prize) is determined as the ratio of the change in gross costs in the current period compared with the previous period to the change in the volume of paper production. So, with an increase in the amount of paper production from 7.5 thousand tons per year to 11.25 thousand tons per year, limit costs (6150 - 5100): (11.25 - 7.5) \u003d 280 USD / t, the calculation of the listed The above indicators are given in Table. four.

Table 4.

Calculation of gross and limit costs for the production and sale of paper

The dynamics of gross and limit costs, as well as the dynamics of the maximum income calculated in Table. 2, you should show on schedules

(Fig. 4 and 5).

Fig. 4. Change of gross costs

Fig. 5. Changes in limit income and limit costs

The intersection point of limit income and limit costs determines the optimal volume of production of fine typographic paper in the enterprise. In the example under consideration, the optimal volume is 13.5 thousand tons (or close to 13.5 thousand tons of production - with a more accurate measurement in Fig. 5). This is also indicated by the data table. 5, where the financial results of the enterprise are given.

Table 5.

Financial results of the enterprise

From table. 5 It follows that the maximum value of gross profits is ensured by the volume of paper production of 13.5 thousand tons per year. This corresponds to the degree of use of production capacity at 90%. The latest positive value of maximum profit is also provided with an increase in the annual paper release from 11.25 thousand tons to 13.5 thousand tons per year. Further increase in production can lead to a negative value of maximum profit.

With the volume of paper production of 13.5 thousand tons per year, the market price for it, as shown earlier, can be installed at 608 USD / T.

We define the stock of the company's reliability (ZN) with a volume of production of 13.5 thousand tons. For this, it is necessary to know the magnitude of the non-profit turn (BO), which we define by building a break-even graph.

Fig.6 Schedule breakback

From Graphic 6 it follows that the break-even point (E) corresponds to the volume of paper production, approximately equal to 4.5 thousand tons. With this volume of paper production, the company will not have a loss, but will not receive a profit. Reducing paper production to a level below 4.5 thousand tons per year (less than 33.3% of power) will make this production unprofitable.

Next, the magnitude of the non-profit turn is determined in monetary terms. Based on formula (2), the market price of 1 tons of thin typographic paper is determined, provided that the company produces 4.5 thousand tons, and a competitor factory - 4.5 thousand tons:

Gross production of the enterprise's products with a non-free circulation will be 955 × 4.5 \u003d 4298 thousand USD.

The stock of the company's reliability at the volume of paper production of 13.5 thousand tons will be: [(8208 - 4298) × 100] / 8208 \u003d 47.6%. Thus, with an unfavorable market situation, the enterprise can reduce the gross production of 47.6% before it becomes unprecessful.

We define the amount of capital capital and calculate the profitability of paper production.

Assets of the enterprise \u003d. (8)

Assets of the enterprise \u003d.

We define profitability indicators.

Determine the coating value. Cover value \u003d gross revenue - cost variables \u003d 8208 - 5350 \u003d 2958 thousand sud.

The main indicators of the company's work we give in the final table (Table 6)

Table 6.

Main performance indicators

with optimal paper release

The main performance indicators of the enterprise quite high and the variant of the diversification of production can be considered justified.

Original data on options

Table 7.

Continuation of table. 7.

Continuation of table. 7.

Continuation of table. 7.