How to calculate the fulfillment of the plan
Make a plan for the production of each particular product for a certain period of time. Planned indicators can be expressed both in the value dimension, and in natural (pieces, tons, meters) and in conditionally-natural (the number of conditional boxes, cans, bottles) values. Let the enterprise is engaged in the textile industry. For a month the enterprise plans to release silk for 148 thousand rubles, calico - for 132 thousand rubles and synthetic materials - for 164 thousand rubles. The received data can be issued in the form of a table with indication of the name of the product and the plans of the indicator in thousands of rubles.
Add all planned indicators to obtain a total cost estimateplan :
Vn = A + B + C,
Where A is a planned indicator for silk, B for coarse calico, C for synthetic materials, Vp for planned output.
Vn = 148 + 132 + 164 = 444 thousand rubles.
Find in the balance sheet or other form of reporting indicators that are expressed in the volume of products credited against the performanceplan. These indicators should have a similar value with the planned indicators. That is, if the planned indicators are measured in rubles, then the resultant volumetric output must be expressed in terms of value. Let the textile enterprise produce silk for 147 thousand rubles, coarse - 132 thousand rubles, synthetic materials - 158 thousand rubles. Record the results in the table.
Fold out the actual indicators of the volume of output.
Va = 147 + 132 + 158 = 437 thousand rubles.
Calculateperformanceplan by dividing the planned indicators by the actual volume of output produced and multiplying the product by 100%.
ВП = (Vа / Vп) * 100%, where
VP -performanceplan .
VP = (437/444) * 100% = 98.4% Thus, the textile enterprise fulfilled the plan by 98.4%.