Analysis of the implementation of the material and technical supply plan is one of the main elements of the planned operation of the enterprise and an integral part of the general analysis of its production and economic activity.
It should begin by checking the validity of the calculations of the need for materials, checking stocks and residues of materials for the planned period for the production program.
At the same time, the validity of the norms of consumption of material resources per unit of products and norms of warehouses for each group of materials operating at the enterprise is established.
Given that material and technical supply is inextricably linked with the implementation of the production program, the cost of products and the financial situation of the enterprise, during the analysis, supply activities are studied in mutual connection with these indicators.
Particular attention should be paid to supply plans for the most important materials and fuel, the sale of funds, the actual consumption of materials per unit of finished products compared to the norms, for the actual remains of material values for the beginning and by the end of the reporting period compared to the planned norms of stocks.
Analyzing data on the receipt of raw materials, it is necessary to compare the implementation of the supply plan with the performance of the production program and the range of finished products for which this raw material is consumed. Verification of such interdependence contributes to the identification of savings or overruning of materials and clarifying specific norms.
If you do not know how to install a plastic window yourself, then in this matter a “building” will help you, on which you can get comprehensive information on this and a lot of other issues.