How to calculate the percentage of fulfillment of the plan
Set forecast targets for the production and sale of products. The targets on the main range of products you need to take the data identified in the strategic business plan or the production plan of the enterprise. The production plan is usually developed at the beginning of the reporting period and approved by the Director. The production plan should include not only projections for the period, but also the need for financial resources for the achievement of the targets.
Determine the total actual output, taken into accountplan of the reporting period. To do this, consider the data on gross output of the enterprise, that is all produced and sold finished goods, including WIP, and completed projects of the company. To obtain reliable estimates implementation of productionplan need to analyzepercentimplementation ofplan for main products and for work in process.
Calculatepercentimplementation ofplan on the basic assortment of production, and also on unfinished production. Indeximplementation ofplan in such a case is calculated as the ratio of the total actual volume of output attributed to implementationplan. for the total planned output, indicated in the business plan or production plan of the enterprise. Levelimplementation ofplan is expressed inpercent Oh.
Analyze the data onpercent theimplementation ofplan and compare it with the data for the previous reporting period. As a result of such an analysis, it is possible to determine the level of growth of the levelimplementation ofplan in this reporting period compared to the past. If the growth rate is negative, then it is necessary to identify the reasons that have negatively affected implementationplan. and also to develop specific measures to improve the work of the enterprise.