The improvement of the indices of finished products output rhythm evaluation

Abstract

Introduction.Rhythmicwork of an enterprise is a ground for its successful, organized and effective functioning in modern conditions of economy. Fulfillment of finished products output and sale plans enables enterprise to use all present resources extensively and to provide gaining of the expected financial results. The main studies of enterprise’s rhythm of finished products output have been made by the scientists in centrally-controlled economy era. That is why the improvement of the existing indices of finished products output rhythm evaluation which would consider market conditions of enterprise functioning becomes actual.

Purpose.The improvement of the existing indices of finished products output rhythm evaluation and their adaptation to modern conditions of enterprise’s activity.

Method (methodology).The following methods of empirical and theoretical investigation have been used in the article: a method of critical analysis and generalization of theoretical studies, a method of comparison, induction, deduction, system approach.

Results.Substance of finished products output rhythm is investigated. The influence of enterprise’s rhythmic work on its financial results is studied. It has been proved that shortfall as well as overachievement of finished products output plans influence enterprise negatively. It is proposed to analyze level of finished products output rhythm by general arrhythmy coefficient that comprises arrhythmy numbers calculated by days as well as arrhythmy coefficient calculated for the investigating period (decade, month, quarter, year) giving certain values found by the expert method to each coefficient. A system of indices for analyzing finished products output rhythm for a decade, month, quarter and year is developed. Application of the following indices while production can provide a high level of inner planning and systematic control of enterprise target fulfillment at any period of time.