How to calculate the implementation of the plan
Make a production plan for each specific product for a certain period of time. Planned indicators can be expressed both in the cost measurement and in-kind (pieces, tons, meters) and in semi-natural (the number of conditional boxes, cans, bottles) values. Let the company is engaged in the textile industry. For a month, the company plans to produce silk for 148 thousand rubles, calico for 132 thousand rubles and synthetic materials for 164 thousand rubles. The data obtained can be arranged in the form of a table indicating the name of the product and plans for the indicator in thousands of rubles.
Add up all targets for total valuationplan :
Vp = A + B + C,
Where A is the planned indicator for silk, B is for coarse calico, C is for synthetic materials, Vp is the planned volume of output.
Vп = 148 + 132 + 164 = 444 thousand rubles.
Find in the balance sheet or another form of reporting indicators that are expressed in the volume of production credited to the account ofplan. These indicators should have a similar value with planned indicators. That is, if the planned indicators are measured in rubles, then the effective volumetric products must be expressed in terms of value. Let the textile company produce silk for 147 thousand rubles, calico for 132 thousand rubles, synthetic materials for 158 thousand rubles. Record the results in a table.
Add up the actual output.
Va = 147 + 132 + 158 = 437 thousand rubles.
Calculateperformanceplan by dividing the planned figures by the actually achieved volume of output and multiply the product by 100%.
VP = (Va / Vp) * 100%, where
VP -performanceplan .
VP = (437/444) * 100% = 98.4% Thus, the textile company fulfilled the plan by 98.4%.