Audit and economical analysis

Table80

Quality analysis  

Show	Product price, amount	Produced goods (units)		Completion ofthe plan,%	Share in total production (%)		Product Cost (thous. Sum)
		plan	fact		plan	fact		plan	fact
1	2	3	4	5	6	7		8	9
High quality   ancestry	10,000	5000	6000	120	45.4	43.0		50,000	60,000
R   -  n  Product	6000	10,000	15,000	150	54.6	57.0		60,000	80,000
Common	X	15,000	21,000	140	100.0	100.0		110000	140,000

1. 
   Average rating   (evaluation)   pension:
   

In terms of	In fact
110000 / (15000 * 10000/1000) = 0, 333	140000 / (21000 *   10,000/1000   )   = 0.666

2. 
   Average selling price   product   ma
   

Plan	Fact
110000/15000 = 7333 UZS	140000/21000 = 6666 UZS

Product quality usually affects the following factors: quality used   raw materials;   the level of qualification and technical training of personnel;   state and progressiveness of technologies and technologies related to production;   the responsibility of workers and employees for product quality and financial incentives, etc.

The most important problem in the production of products is the evaluation of the production of these products, the production of new products, export-oriented products.

An innovative product is a product created by new, improved technological improvements.   Products that are significantly different from previous products.

An assessment of the share of export-oriented products in total production, current and future tactical strategies of the enterprise will be developed.

Table 81

Dynamic analysis of production and sales

Indicators	Cost at base price			Absolute change   (+, -)
	2015 y	2016y	2017 y	2016  y 2015 compared to year	2017  y 2016 years	2017 y compared to 2015 years
Total production, thousand Sum	282792	442606	532036	+159814	+89430	+249244
The volume of innovative products, thousand UZS.	52300	85602	120400	+33302	+34798	+68100
Innovative Products	3	five	eight	+2	+3	+5
The share of innovative products in total production,%	18.4	19.3	22,6	+0.9	+3.3	+4.2

The volume of innovative products at the enterprise in 2016 increased by 33 302.0 thousand UZS in 2015 compared to 2017 - 34 798 thousand UZS in 2017, and by 2017 - 68100 thousand UZS.   At the same time, the positive trend is that the total volume of innovative products is 18.4% in 2015, 19.3% in 2016, and 22.6% in 2017.   The number of innovative products increased by 2, 3 and 5, respectively.

Managing assortment analysis and production rhythmicity

At enterprises one can observe only one case of production of one type of product.   Even in different types of products, different types of products are produced.

Along with the analysis of the implementation of the plan for the types of products it is also necessary to analyze the range.

Analysis of the type and range of products, works and services will be studied through their segmentation and comparison, as well as the profile and profile, as well as major and secondary products.   They will be assessed through the implementation of plan objectives, their impact on overall planning tasks, and structural changes in the product structure.

The product range is a list of quantities and groups of goods, subgroups and positions that are taken into account during registration.

The range of goods (works, services)   -   product of different products, depending on the specific brands of products, that is, its varieties, varieties, sizes, brands, archives.

In the study of the nomenclature and range of products analyzed the average assortment plan.

Table 82

Analysis of the range (in terms of value)

№	Types of products	Plan	Fact	The size of the package, taken by assortment	Implementation Plan Assortment, %	Completing the general plan %
1	A	12,000	15,000	12,000	100	125
2	B	25,000	3 0000	25,000	100	120
3	S	10,000	9000	9000	90	90
4	D	40,000	35,000	35,000	87.5	87.5
5	Common	87000	89000	71,000	81.6	103

The production plan of the enterprise is more than 103%. However, the implementation of the plan for some types of products has been disrupted. As a result, the assortment plan was executed only by 81.6%. This was due to the fact that the elements “S” and “D” did not match the planned parameters. It is important to note that the excessive implementation of certain types of products in terms of assortment does not encompass the inability to fulfill the objectives of the plan for other types of products.

Different levels of performance plan depending on the type of product indicate structural changes. To fulfill the production plan for the entire production, all types of original products must comply with the planned composition and composition of the product. Changes in the product structure will affect all economic indicators of the company.In the structure of production, the cost of a product increases as the share of valuable types of products increases, and, conversely, the cost of a product decreases. Similarly, increasing the range of products with high yields, the lower the yield, the higher the overall profitability.

A comprehensive study of the product range allows for a full assessment of operating activities, a clear classification of changes in space and time.   Therefore, in addition to completing the assortment, an assessment of their production is also evaluated.

Some enterprises can fulfill their annual, quarterly, monthly plans, but the efficiency and effectiveness achieved as a result of the inability to produce products cannot provide the planned or planned result.   At the same time, violation of product margins leads to non-fulfillment of contractual obligations, which leads to fines and financial burdens.