Audit and economical analysis


Table80 Quality analysis



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complex. financial analaysis 2020-21.

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




  1. 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.




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