How to calculate the fulfillment of the plan
Make a plan of production of each specific product for a certain period of time. The targets can be expressed in terms of value and in natural (pieces, tons, meters) and in semi-natural (virtual boxes, cans, bottles) values. Let the company engaged in the textile industry. During the month the company plans to produce silk in 148 thousand rubles, calico – 132 thousand rubles, and synthetic materials – to 164 thousand rubles. The obtained data can be arranged in the form of a table indicating the name of the product and plans CSOs increased 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 the same value with the planned figures. That is, if the targets are measured in rubles, and the effective volume of production necessary to Express in monetary terms.Let the textile company silk released on 147 thousand roubles, calico – 132 thousand rubles, synthetic materials, by 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%.