Distinction in plan performance. A way of the analysis of performance of the plan

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In the price for a product and in the cost price relative density of materials and wages in each separate product is distinguished. Therefore at identical quantity of the work spent for manufacturing of various products, the shop can receive unequal volume of production in money terms. At the analysis influence of shifts in structure of production towards increase of volume at the expense of expensive materials comes to light, the estimation of performance of the plan on expenses of work for let out production is given. 123456

The Way of the analysis of performance of the plan on work expenses is based on comparison of the data about the actual expense of wages of the basic workers-pieceworkers with the plan. This data can be received from the report under the commodity output cost price in which there is separate article ' the Basic wages of the basic workers '. 123456 In the column ' Under the planned cost price ' the wages fund of workers-pieceworkers corrected on actual release of a commodity output is reflected. By comparison of the data about plan performance on a commodity output in money terms and on wages of workers-pieceworkers it is possible to draw a conclusion on influence of structural shifts on output plan performance. 123456

Distinction in the conditions of plan performance on volume of a commodity output and on wages testifies that in shop release of more labour-consuming production has increased. 123456

Infringement of planned structure, default of the plan of release by any kind of a product can be caused faults in shop maintenance with necessary materials, infringements of terms of repair of the equipment.