Sources of deviation from the plan

In the process of analysis, it is important to determine the degree of influence of each of these factors on the value of the implementation and savings, for which it is necessary to make a number of calculations.

For the starting base, an approved plan for the nomenclature of products, costs, sales and savings is adopted. Then the results of the enterprise are determined in case of deviation according to the studied indicator, but subject to all other planned indicators. A comparison of the data of these two calculations characterizes the influence of the deviation from the plan.

Example. The plan of the enterprise provides for the production of products and in the amount of 10 thousand. PC. When accumulating per unit of product 5 rubles. and products B 20 thousand. PC. When accumulating per unit 10 rubles. The total amount of savings is 250 thousand. rub.

Actually manufactured by the company A 15 thousand. PC. with accumulation per unit 6 rubles. and products B 45 thousand. PC. with accumulation per unit 9 rubles. While maintaining planned savings per unit of products, the total amount of savings would be 225 thousand. rub. (15000-5+15000- 10). Thus, the influence of the shift of the assortment of products with various profitability is expressed in the loss of savings in the amount of 25 thousand. rub.

Similarly, it is possible to determine the value of the influence of deviation from the plan at cost on the accumulation indicator. For example, as a result of deviations from the plan at the cost of products, profitability actually draws up to 9 rubles for product B 9. (Plan 10 rub.). The amount of savings subject to the planned assortment of products will be 240 thousand. rub. (1000-6 + + 20,000-9). From this it follows that due to the deviation from the plan at the cost of loss of loss of savings amounted to 10 thousand. rub.

The total amount of savings as a result of deviations from the plan on the assortment and cost of 315 thousand. rub. With a plan 250 thousand. rub., T. e. Losses in both indicators are 35 thousand. rub.

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