Plan fulfillment is an indicator that is very often used not so much in statistics as in the economics of an organization. The thing is that analysis of the implementation of planned actions is the most important part of the analysis of sales revenue, productivity, cost and a number of others the most important indicators activities of the enterprise. But the relative magnitude of plan implementation helps to calculate the level of plan fulfillment, and more often over-fulfillment or underfulfillment.

As already noted, the three relative quantities are interrelated. They are combined into a common block of mutually complementary relative values. The relationship formula in this case looks like this: OVD = OVPZ x OVVP, but we’ll talk about this in more detail in the third part.

So, Relative level of plan implementation , we will call it for short OVVP . In some textbooks, in particular Shmoilova's Theory of Statistics, this relative value has a slightly different name. Relative plan completion rate , well, the essence of the calculation itself and its principle, of course, will not change.

The relative level of plan implementation shows how many times is the actual level greater or less than planned?. That is, by calculating this relative value, we will be able to find out whether the plan was overfulfilled or underfulfilled, and what percentage of this process is.
Similar to the calculation of the plan target, the implementation of the plan is calculated based on two indicators. However, there is a fundamental difference here; for the calculation, indicators of the same period of time are used (in the planned task these were two different periods). The following are included in the calculation:
Upl – planned level for the current year.
Uf.t.g. – actual level of the current year.

Calculation of the relative value of plan implementation (RPVP)

We will calculate the implementation of the plan, as well as the percentage of completion and the percentage of overfulfillment using similar formulas as when calculating the plan target.
1. Coefficient form– characterizes how many times the actual value for the current period exceeds the planned indicator for the current period.

3. Growth rate form allows you to determine by what percentage the plan was overfulfilled or underfulfilled.

Let us carry out calculations using the specified formulas and analyze the results obtained.

Example. Product output in 2015 actually amounted to 157 million rubles, with the planned figure for the same period being 150 million rubles. Determine the relative amount of plan implementation, the percentage of plan completion and the percentage of overfulfillment and underfulfillment of the plan.

Given: Solution:
Exploitation 2015 – 150 million rubles. OVVP = 157 / 150 = 1.047

UV 2015 – 157 million rubles. %VP = 1.047 x 100% = 104.7%

Define:Δ%VP = 104.% - 100% = +4.7%
OVVP, %VP, Δ%VP
Thus we get:
— The relative value of plan implementation was 1.047, that is, the actual indicator exceeds the planned one by 1.047 times.
— The plan was fulfilled by 104.7%.
— The plan was exceeded by 4.7%.

It should be said that when calculating the growth rate, the resulting data may be negative , that is, there will be underfulfillment of the plan.

As already noted, this relative value forms a whole complex with two other relative values, you can view it at the link, and the features.

The planning process is an integral part of any success. The presence of goals specified in indicators allows you to control the movement of a person or organization in a certain direction and makes the activity understandable. This allows you to move on to effective action without delay. However, an equally important condition for achieving success is the ability to control the results of one’s activities. A person should have a good idea of ​​what stage he is at and how much more he has to do. This article will tell you how to calculate the percentage of plan completion.

Why do you need to count?

There are many areas of human activity, the results of which can be accurately quantified. In order to carry out your activities effectively, extract maximum benefit of their actions, resort to planning. The presence of specific goals allows you to adhere to exactly those indicators for which the activity makes sense.

A striking example in in this case is budget planning. In order for the organization to remain profitable and receive the funds necessary for development, indicators of income and expenses are developed. Fulfillment of the plan is a guarantee of successful development of the company.

In order to properly organize your activities and achieve these indicators in a timely manner, you need to understand at what stage the organization is in relation to this goal. It is for the clear positioning of a person or organization on the path to achieving results that the calculation of the percentage of plan completion is used. It allows you to properly organize your activities so that all the necessary indicators are achieved on time.

How to calculate plan implementation

When it comes to how to calculate the percentage of plan completion, we mean the relationship between two of its components: those indicators that have been achieved and those that need to be achieved. In sales, this is the totality of purchases made by customers to the total planned sales volume. When planning a budget, this is the amount of money earned at the moment compared to the amount of finance that needs to be earned within a certain period of time.

Thus, to determine the percentage of plan completion, it is necessary to find the quotient of the achieved results on this moment and planned for a certain date, and then multiply the resulting number by 100.

PVP = TR / ZR * 100

• PVP - percentage of plan completion;
• TR - current results;
• ZR - planned results.

For example, a real estate agency plans to rent out 28 apartments this month. At the moment, 6 are rented. This means that the percentage of implementation of the organization’s plan at the current time is 21. It is this information that serves as the basis for intensifying the company’s further activities and searching for new tenants.

PVP = 6 / 28 * 100 = 21.428

Conclusion

In most areas of activity in which results can be clearly quantified, a person or organization resorts to planning values, the achievement of which is a necessary condition to ensure successful development. This operation It is used in the field of sales, economic activities of large organizations, small projects, ordinary families, as well as in many other areas. Achieving planned indicators requires clear positioning along the entire path towards them. It is for the purpose of monitoring the approach to the plan that the formula for the percentage of plan completion is used.

Relative value of the planned target(plan target indicator) is the ratio of the planned level of the indicator to its level achieved in the previous period (or in the period considered as the base one).

The relative value of the plan target characterizes the prospects for the development of the phenomenon
VPZ = planned level for the future (next) period / actual level of the current (previous) period

Example: in 2007 the number of personnel was 120 people. In 2008, it was planned to reduce production and increase the number of employees to 100 people.
Solution:
OVPP = (100/120) *100% = 83.3% - 100% = -16.7%.
The company planned to reduce the number of personnel by 16.7%.

Relative level of plan implementation

Relative level of plan implementation(plan implementation indicator) characterizes the degree of implementation of the plan.
OVVP = actual level of the current period / plan for the current period

Example: in 2007 the number of personnel was 120 people. In 2008, it was planned to reduce production and increase the number of employees to 100 people. But the number of employees increased over the year to 130 people.
Solution:
OVVP = (130 / 100)*100% = 130% - 100% = 30%.
The actual number of employees exceeded the planned level by 30%.

There is a relationship between the relative value of the plan target and the relative value of the plan implementation expressed in the formula: OVVP = OVD / OVPZ

Example: the company planned to reduce costs by 6%. The actual decrease compared to last year was 4%. How was the cost reduction plan implemented?
Solution:
ATS = (96 / 100) * 100% = 96% - 100% = - 4%
OVPP = (94 / 100)*100% = 94% - 100% = - 6%
OVVP = 96% / 94% = 102.1% - 100% = -2.1% the cost reduction plan was not fulfilled because the actual level exceeded the planned one by 2.1%.

Example: Insurance Company in 1997, it entered into contracts worth 500 thousand rubles. In 1998, she intends to conclude contracts in the amount of 510 thousand rubles. The relative value of the planned target will be equal to 102% (510 / 500).

Let's assume that the influence of various factors led to the fact that the insurance company actually concluded a road insurance policy in 1998 in the amount of 400 thousand rubles. In this case, the relative value of the payment will be equal to 78.4% (400/510).

The relative values ​​of dynamics, plan target and plan completion are related by the following relationship.

Practice No. 1.

Average values.

Exercise 1.

Task 2. Indicators of financial performance and tax burden of commercial banks in the region for the reporting year.

It is required to determine the average values ​​of all characteristics presented in the table.

Task 3.

There is data on monthly wages at the enterprise:

the average salary and number of individual categories of workers are known (column 1 and group 2);

the average salary of certain categories of workers and the share of workers of these categories in the total number of employees of the enterprise are known (column 1 and column 4);

the average wage and wage fund for certain categories of workers are known (column 1 and column 3);

the number and wage fund are known (column 2 and group 3).

METHODOLOGICAL INSTRUCTIONS

Exercise 1. Data on the work of two organizations is presented:

In the example under consideration, the unit of the population is one enterprise, therefore, among the characteristics presented in the table, the primary ones are the planned and actual volume of output. Therefore, to calculate average size For each of these characteristics, a simple average form must be applied.

The amount of planned production by all

Average planned volume by enterprises

product release = ________________________________________ ;

Number of enterprises

Likewise:

The amount of actual production output by all

Average volume of actual enterprises

product release = ________________________________________;

Number of enterprises

The next sign in the table - the percentage of plan completion - is a relative value calculated using the formula:

Percentage Actual output (F)

fulfillment of the plan (B) = _____________________________________________
.

Product release plan (P)

The average value of the percentage of plan completion can be represented as a ratio of generalized values ​​of the same characteristics, each of which will cover the entire set of units being studied.

Total actual volume

Average percentage of production of all enterprises

execution = _________________________
.

plan for the total volume of production of all

set of enterprises according to plan

enterprises

Since, as already noted, the unit of population in our example is one enterprise, the output of one worker is a secondary attribute. Hence, to calculate the average output value, it is necessary to apply the weighted average formula. The starting points for this calculation are the following ratios.

Total actual volume

Actual production of the enterprise ( )

production of one = _________________________________.

worker ( ) Number of workers at the enterprise ( )

In accordance with the method discussed above for determining the average value of a secondary characteristic, we can write:

Actual production volume

Average actual output produced by two enterprises

one worker = ________________________________

Number of workers at two enterprises

;

To determine the average output of one worker, it is necessary to first calculate the number of workers employed at each enterprise. In accordance with the initial data, this is possible using the formula
. Having carried out the necessary substitution, we obtain the following expression for the desired average, which corresponds to the form of the harmonic weighted average.

.

Substituting numerical values ​​into the formula we get:

The basis for calculating the average values ​​of the secondary characteristic (relative values) is the initial ratio of the characteristics that determine the logical formula of the averaged relative indicator. For each indicator used in economic analysis, you can make only one initial ratio to calculate the average. If, for example, you need to calculate the average size deposit in the bank, then the initial ratio will be as follows:

Amount of all deposits (thousand rubles)

ISS = __________________________. (2.20)

Number of deposits

If it is necessary to determine the average interest rate for loans issued for the same period, then the following initial ratio will be required:

Total amount of interest payments (per year, thousand rubles)

ISS = ______________________________________________________ . (2.21)

Total amount of loans provided (thousand rubles)

To calculate the average wages employees of the enterprise must divide the total wage fund by the number of employees.

In the case when one of the final indicators is unknown, the average is calculated based on the initial data on the value of the averaged secondary characteristic for each individual unit of the population and the associated characteristic - weight. Thus, the average of the secondary characteristic has the form of a weighted average. If the values ​​of the denominator of the original ratio are known, but the values ​​of the numerator are not known, then the average is calculated using the arithmetic mean formula. If the values ​​of the numerator of the original ratio are known, but the values ​​of the denominator are not known, then the average is calculated using the harmonic average formula.

For example, to compare the level of tax burden and the financial condition of credit institutions, the following data is used (Table 2.4)

Task 2. Indicators of financial performance and tax burden of commercial banks in the region for the reporting year.

It is required to determine the average values ​​of all characteristics presented in the table.

In the example under consideration, the unit of the population is one bank, therefore, among the characteristics presented in the table, the primary ones are profit and equity of banks. Therefore, to calculate the average value of each of these characteristics, it is necessary to apply the simple average form.

Sum of profits received by all banks

Average size (P)

profit received by banks = _____________________________________________ ;

for the reporting period Number of banks (n)

=186910.25 thousand rubles.

Sum of own funds of all banks

Average volume of own

Bank funds (F)

for the reporting period = ________________________________________;

Number of banks (n)

=1346926.25 thousand rubles.

The next sign in the table - return on equity is a relative value calculated using the formula:

Profit received by the bank (P) Profitability

Capital (B) = ________________________________________
.

Cost of the bank's own funds (F)

The average value of the percentage of profitability can be represented as a ratio of generalized values ​​of the same characteristics, each of which will cover the entire set of units being studied.

Total profit

received by all banks

Average percentage

return on equity = _________________________
;

Amount of own funds

all banks

13,88%.

To calculate the average tax burden, you need to apply the weighted average formula. The starting points for this calculation are the following ratios:

Tax payments

on capital = _________________________________.

Cost of the bank's own funds (F)

Tax payments (N)

on assets = Bank asset value (A)

In accordance with the method discussed above for determining the average value of a secondary characteristic, it is possible write down:

;

To determine the average tax burden on capital, it is necessary to first calculate the amount of tax payments for each bank. In accordance with the initial data, this is possible using the formula:
.

Having carried out the necessary substitution, we obtain the following expression for the desired average, which corresponds to the form of the arithmetic weighted average.

*100=4,31 %;

;

To determine the average tax burden on assets, it is necessary to first calculate the amount of assets for each bank. In accordance with the initial data, this is possible using the formula:
.

Having carried out the necessary substitution, we obtain the following expression for the desired average, which corresponds to the form of the harmonic weighted average:

=0,96%.

IN in some cases weights can be presented as relative values ​​of the structure (in percentages or fractions of a unit). Then the formula for the arithmetic weighted average will look like:

(2.12)

Where
- the share of each group in total number population units (frequency). If frequencies are expressed in fractions (coefficients), then
and the formula for the arithmetic mean is simplified:
.

Let's consider ways to calculate the average value.

1. Let's determine the average volume of production at the enterprise.

This is the primary sign, therefore, we will use a simple arithmetic average:

2. Let's determine the average labor productivity. In this case, the initial data for calculating PT may be different.

PT is a secondary symptom.

In order to correctly choose a formula for averaging a secondary characteristic, it is necessary to draw up initial ratio of average(ISS), which reflects the logical formula of the averaged indicator.

For our example, the ISS looks like this:

To find the average value of PT, it is necessary to find the quotient of dividing the final calculations for VP and CZ for two enterprises:

- this form of calculating the average is called aggregate or implicit average (since the individual values ​​of the characteristic being averaged are not present explicitly).

Let's consider 2) case.

Now the denominator is unknown in the ISS - ChZ, but for each enterprise it can be found by expressing from the ISS:

, i.e. f-lu avg. harm.vz., where in quality. the weight is VP

3) Now the numerator is unknown in the ISS - VP, then

Substituting this expression into the ISS to calculate the average PT we obtain:

this is f-la sr.ar.vzv., where the weight of the yav. ChZ

Task 3.

There is data on monthly wages at the enterprise:

Data on wages for certain categories of enterprise employees

In order to summarize data on wages of employees of certain categories, it is necessary to calculate the average wage level for the enterprise as a whole. The initial information for calculating the average salary may be different:

the average salary and number of individual categories of workers are known (column 1 and group 2);

the average wages of individual categories of workers and the share of workers of these categories in the total are known number of employees enterprises (group 1 and group 4);

the average wage and wage fund for certain categories of workers are known (column 1 and column 3);

(gr.2 and gr.3)

In order to choose the right formula for calculating the average salary, we will compose initial ratio of average(ISS), reflecting the essence of the averaged feature, its logical content. The initial relationship for finding the average salary will look like this:

It is obvious that, knowing two elements from the ASC, you can always find the value of the third.

To find the average wage level at an enterprise, it is necessary to find the quotient of dividing the final calculations by wage funds and the number of employees of the four identified categories:

Let's consider how this formula will be transformed depending on the nature of the initial information.

In the first case, when there is data on average wages and the number of workers of certain categories, the numerator is not known in the AIS, i.e. the amount of the wage fund. For each category of workers, the wage fund can be determined as

Substituting the expression for F into the formula for finding the average salary , we get the formula arithmetic average weighted. The role of the weight attribute is performed by the number of employees:

Let's calculate the average salary for our example:

The average salary at the enterprise is 17,845 thousand rubles.

Let's consider the second case, when not the absolute numbers of workers of certain categories are known, but their relative values ​​- specific gravity(shares) in the total number of employees of the enterprise ( d=H/∑H). In this case, the formula for the weighted arithmetic mean will take the form:

If d– specific gravities, expressed as fractions ( ∑ d= 1),

If d– specific gravity in percent ( ∑ d= 100%).

Let's use the second formula.

In the third case, the average wage at the enterprise must be determined based on data on average wages and wage funds for individual categories of workers. Now the denominator is not known in the ISS - the number of employees, but for certain categories it can be found using the formula:

.

Substituting this expression into the formula for calculating the average salary, we get the formula weighted harmonic mean:

,

where the weight is the wage fund.

The average salary for the enterprise, calculated using the harmonic average formula, will be:

In the fourth case, when data on the number and wage funds of certain categories of workers are known, i.e. Since both the numerator and denominator of the ISS are known, calculating the average salary for an enterprise comes down to substituting the data into the original formula:

This formula for calculating the average value is called aggregate average or implicit average, since the individual values ​​of the characteristic being averaged are not explicitly present in the calculation.

What formula is needed?

%plan = (actual / plan) * 100%.

These indicators can be expressed both in quantitative and cost units, and also consist of several components.

Now let's look at the principle calculating plan implementation in Excel.

For example, we have data on planned and actual product output for the 1st quarter.

To do this, just do the following:

1) In the cell with the result, write a formula of the form:

For example: in cell C7 - plan, in cell D7 - fact. The formula in cell E7 looks like this:

In the cell's context menu, select "Cell Format" and set the necessary parameters.

After this, the cell will contain information about the implementation of the plan as a percentage.

Another problem may arise - you need calculate the forecast percentage of plan completion.

For example, in 10 days of March, 400 units of product were produced. You need to find out what percentage of the plan will be at the end of the month if the production rate remains the same.

To do this we use the formula:

%plan_forecast = (actual / current day) (plan / number of days in the month) * 100%.

This is what this formula looks like in Excel:

If you need to take exactly the current day, then we write the following formula:

Yes, as simple as two fingers on the asphalt.

Take the value “Plan9” in one cell, and the value “Fact9” in the other.

In the third, write a formula like "=Fact/Plan*1009 and set the format for percentage display of the result in it. If you have the automatic recalculation mode turned off (and it is turned on by default), then press the F9 key. As a result, the percentage of completion will be shown in the third cell your plan. Something like this!

First, you need to find the cell in which the plan is written, for example A10, and then find the cells that reflect current indicators or simply the status of execution on a certain date, for example H100.

The formula for calculating the percentage of plan completion will be the quotient of division:

=H100/A10(if the cell format is percentage)

=H100/A10*100(if the cell format is numeric)

Econcoverage New economy

Let's calculate the percentage of plan completion using the following formula:

Plan completion = 100% (16)

I quarter Issue. = 100% = 110.2%

II quarter Issue. = 100% = 102.8%

III quarter Issue. = 100% = 95.9%

IV quarter Issue. = 100% = 144.9%

Let's calculate the plan deviation using the following formula:

Deviation from plan = Actual - Plan (17)

I quarter Issue. = 21000 - 19050 = 1950 thousand rubles.

II quarter Issue. = 21600 - 21000 = 600 thousand rubles.

III quarter Issue. = 20000 - 20850 = -850 thousand rubles.

IV quarter Issue. = 30,000 - 20,700 = 9,300 thousand rubles.

From the above graph we can conclude that in the first and fourth quarters at the Kolorit PC during 2010, the balance sheet profit was actually greater than planned.

Table 7 - Payments from profits during 2010

Payments: Income tax (20%) Payment for production assets Interest on loan

18937,4 17250 4300

From it it was transferred to: - reserve fund, - accumulation fund, - consumption fund.

11200 13756 22181

Remains at the disposal of the enterprise

The current regional management system is not sufficiently effective and mature; it rejects old forms and methods in the absence or insufficient development of new structures and sufficiently effective mechanisms for the implementation of management functions. To manage the regional economy in development, it is necessary to carry out restructuring in the regional management system. .

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