The relative value of the target for the release. The relative value of the plan target and plan execution
Relative magnitude planned target (indicator of the planned target) 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 baseline)
The relative value of the planned target characterizes the prospect of the development of the phenomenon
ORP \u003d 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 bring the number to 100 people.
Decision:
ORP \u003d (100/120) * 100% \u003d 83.3% - 100% \u003d -16.7%.
The company planned to reduce the number of personnel by 16.7%.
Relative value of plan execution
Relative value of plan execution (indicator of plan fulfillment) characterizes the degree of plan implementation.
ORP \u003d actual level of the current period / plan of the current period
Example: in 2007 the number of personnel was 120 people. in 2008 it was planned to reduce production and bring the number to 100 people. But the number of employees increased over the year to 130 people.
Decision:
ORVP \u003d (130/100) * 100% \u003d 130% - 100% \u003d 30%.
The actual number of employees exceeded the planned level by 30%.
There is a relationship between and the relative value of the planned target and the relative value of the plan's fulfillment, expressed in the formula: OVVP \u003d OVD / OVPZ
Example: the company planned to reduce the cost by 6%. The actual decrease compared to last year was 4%. How was the cost reduction plan implemented?
Decision:
ATS \u003d (96/100) * 100% \u003d 96% - 100% \u003d - 4%
ORP \u003d (94/100) * 100% \u003d 94% - 100% \u003d - 6%
ORVP \u003d 96% / 94% \u003d 102.1% - 100% \u003d -2.1% the plan for cost reduction was not fulfilled because the actual level exceeded the target by 2.1%.
Example: an insurance company in 1997 entered into contracts in the amount of 500 thousand rubles. In 1998 she intends to conclude an agreement in the amount of 510 thousand rubles. The relative value of the planned target will be equal to 102% (510/500)
Suppose the influence of various factors led to the fact that the insurance company actually entered into contracts in 1998 in the amount of 400 thousand rubles. In this case, the relative value of the execution fee will be equal to 78.4% (400/510)
The relative values \u200b\u200bof the dynamics, the target and the fulfillment of the plan are related by the following relationship:
ОВП / ОВРП \u003d ОВД
In our example: 1.02 * 0.784 \u003d 0.8
The relative value of the target(indicator of the planned task) 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 baseline).
The relative value of the planned target characterizes the prospect of the development of the phenomenon
ORP \u003d 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 bring the number to 100 people.
Decision:
ORP \u003d (100/120) * 100% \u003d 83.3% - 100% \u003d -16.7%.
The company planned to reduce the number of personnel by 16.7%.
Relative value of plan execution
Relative value of plan execution (indicator of plan fulfillment) characterizes the degree of plan implementation.
ORP \u003d actual level of the current period / plan of the current period
Example: in 2007 the number of personnel was 120 people. in 2008 it was planned to reduce production and bring the number to 100 people. But the number of employees increased over the year to 130 people.
Decision:
ORVP \u003d (130/100) * 100% \u003d 130% - 100% \u003d 30%.
The actual number of employees exceeded the planned level by 30%.
There is a relationship between and the relative value of the planned target and the relative value of the plan's fulfillment, expressed in the formula: OVVP \u003d OVD / OVPZ
Example: the company planned to reduce the cost by 6%. The actual decrease compared to last year was 4%. How was the cost reduction plan implemented?
Decision:
ATS \u003d (96/100) * 100% \u003d 96% - 100% \u003d - 4%
ORP \u003d (94/100) * 100% \u003d 94% - 100% \u003d - 6%
ORVP \u003d 96% / 94% \u003d 102.1% - 100% \u003d -2.1% the plan for cost reduction was not fulfilled because the actual level exceeded the target by 2.1%.
Example: an insurance company in 1997 entered into contracts in the amount of 500 thousand rubles. In 1998 she intends to conclude an agreement in the amount of 510 thousand rubles. The relative value of the planned target will be 102% (510/500).
Suppose the influence of various factors led to the fact that the insurance company actually entered into contracts in 1998 in the amount of 400 thousand rubles. In this case, the relative value of the execution fee will be 78.4% (400/510).
The relative values \u200b\u200bof the dynamics, the target and the fulfillment of the plan are related by the following relationship:
In our example: 1.02 * 0.784 \u003d 0.8
Types of absolute values, their meaning
Types of relative values, methods of their calculation and forms of expression
Essence and significance of averages. Average power values
Average structural values
Types of absolute values, their meaning
As a result of statistical observation and summaries, generalizing indicators are obtained that reflect the quantitative side of the phenomena.
All indicators used in statistical practice by expression classified into absolute, relative and average.
The initial form of expression of statistical indicators are absolute values. The absolute values \u200b\u200bcharacterize the absolute sizes of the studied phenomena, and also give an idea of \u200b\u200bthe volumes of the populations.
Absolute value - an indicator that reflects the size of social phenomena and processes in specific conditions of place and time. It characterizes the social life of the population and the economy of the country as a whole (gross domestic product (GDP), national income, industrial production, population, etc.).
In practice, two types of absolute values \u200b\u200bare distinguished: individual and total.
Individual sizes show the dimensions of the attribute of individual units of the population (for example, the weight of one person, the size of the salary of an individual employee, the size of the deposit in a particular bank)
Total values characterize the final value of the attribute for a certain set of subjects covered by statistical observation (for example, the size of the wage fund, the total amount of deposits in banks).
Absolute statistics - always named numbers, i.e. have units of measurement.
Absolute values \u200b\u200bare expressed:
in natural units (kilograms, grams, centners, units, pieces, etc.), which are used in the case of characterizing the size of one phenomenon (for example, the volume of milk sales);
in conventionally natural units (feed units, equivalent fuel units, etc.), which are used to characterize the size of homogeneous phenomena (for example, the volume of feed in feed units);
in monetary units (rubles, dollars, euros, etc.) used in determining the size of heterogeneous phenomena (for example, the cost of buying a variety of food products);
in labor units (man-hours, man-days, etc.), which express the size of the expenditure of working time.
Types of relative values, methods of their calculation and forms of expression
Absolute values \u200b\u200bdo not always fully characterize phenomena. In order to correctly evaluate a particular absolute indicator, it is necessary to compare it with a plan or indicator related to another period. For this, relative values \u200b\u200bare used.
Relative magnitude - the result of dividing one absolute indicator by another, expressing the relationship between the quantitative characteristics of socio-economic phenomena and processes. By the relative value, one can judge how much the compared indicator is more than the baseline or what proportion it makes up from the baseline.
When calculating relative values, the absolute indicator in the numerator is called compared (current), and located in the denominator - comparison base. IN Depending on the comparison base, the resulting relative indicator can be in the form of an expression or be a named value.
There are the following forms of expression relative values:
coefficient if the comparison base is taken as 1;
percent, if the comparison base is taken as 100;
ppm, if the comparison base is taken as 1000;
prodecymilla, if the comparison base is taken as 10,000.
If the relative value is obtained by dividing dissimilar indicators, then it will be expressed using units of measurement, which reflect the ratio of the compared and the baseline indicators.
OVPZ - the relative value of the planned target;
OVVP - the relative value of the plan;
ATS is the relative magnitude of the dynamics;
OVS is the relative size of the structure;
OVK - the relative value of coordination;
OVSr - relative comparison value;
OVI - relative intensity value;
ОВУЭР - the relative value of the level of economic development.
Relative value of the planned target (ORPZ) is the ratio of the value of the indicator set for the planning period to its actual value achieved perthe previous period or for any other, taken as a comparison base.
Where is the level planned for the upcoming period.
The level of the indicator achieved in the past (previous, baseline) period.
OVPZ characterizes the growth or reduction of the studied phenomenon in the planning period compared to the level achieved in the previous period.
Relative value of plan fulfillment (OVVP) is the result of comparing the actually achieved level of the indicator with its planned level.
,
where, is the level of the indicator achieved in reporting period.
AFVP characterizes the growth or reduction of the studied phenomenon, actually achieved in the reporting period, in comparison with the plan.
Relative magnitude of dynamics (ATS) is calculated as the ratio of the current indicator to the previous or basic one, i.e. characterizes the change in certain phenomena over time.
.
ATS is called growth rates, expressed in ratios or percentages.
The last three quantities are interrelated as follows:
OVD \u003d OVPZ x OVP
This relationship only manifests itself if the relative values \u200b\u200bare expressed in coefficients.
ATS is calculated using a chain or basic method. When chain method of calculation each subsequent reporting level is compared with the previous level, when basic method of calculation - with the first level taken as a comparison base.
If the level of each subsequent period (Y n) is compared with the level of the previous period (Y n -1), then the ATS is calculated chain way .
If the level of each subsequent period (Y n) is compared with the level taken as the comparison base (Y 0), then the ATS is determined basic way .
Relative structure size (RMS) shows the specific weight of a part of the population in its total volume:
,
where fi – the number of units of a part of the population,
∑ fi - overall volume the aggregate.
OBC expressed in ratios or percentages and is used to characterize the structure of the phenomenon.
Relative magnitude of coordination (ROC) characterizes the ratio of the individual parts of the whole. In this case, the part that has the greatest specific weight or is a priority from an economic, social or other point of view is selected as a comparison base.
,
where fi - number of units i- parts of the aggregate;
fj - number of units j - parts of the aggregate.
The relative values \u200b\u200bof coordination show how many times one part of the population is larger than the other, or how many units of one part are in 1,10,100,1000,10000 units of another part.
Relative comparison value (RVSr) represents the ratio of the same absolute indicators characterizing different objects (enterprises, regions, countries, etc.), but corresponding to the same period or point in time.
The form of expression OVSr can be taken in coefficients or percentages.
Relative Intensity Value (RVI) shows the degree of spread of the phenomenon in its inherent environment and is the result of comparing opposite, but in a certain way related, absolute values \u200b\u200b(population density, labor productivity, unit cost, etc.). Calculated per 100, 1000, etc. units of the studied population.
A particular case of the relative intensity value is the relative value of the level of economic development (OWED), which is the value of the volume of production of any product per capita. This value has a unit of measurement (kilograms, centners, tons, etc. per capita).
The relative value of the target(indicator of the planned task) 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 baseline).
The relative value of the planned target characterizes the prospect of the development of the phenomenon
ORP \u003d 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 bring the number to 100 people.
Decision:
ORP \u003d (100/120) * 100% \u003d 83.3% - 100% \u003d -16.7%.
The company planned to reduce the number of personnel by 16.7%.
Relative value of plan execution
Relative value of plan execution (indicator of plan fulfillment) characterizes the degree of plan implementation.
ORP \u003d actual level of the current period / plan of the current period
Example: in 2007 the number of personnel was 120 people. in 2008 it was planned to reduce production and bring the number to 100 people. But the number of employees increased over the year to 130 people.
Decision:
ORVP \u003d (130/100) * 100% \u003d 130% - 100% \u003d 30%.
The actual number of employees exceeded the planned level by 30%.
There is a relationship between and the relative value of the planned target and the relative value of the plan's fulfillment, expressed in the formula: OVVP \u003d OVD / OVPZ
Example: the company planned to reduce the cost by 6%. The actual decrease compared to last year was 4%. How was the cost reduction plan implemented?
Decision:
ATS \u003d (96/100) * 100% \u003d 96% - 100% \u003d - 4%
ORP \u003d (94/100) * 100% \u003d 94% - 100% \u003d - 6%
ORVP \u003d 96% / 94% \u003d 102.1% - 100% \u003d -2.1% the plan for cost reduction was not fulfilled because the actual level exceeded the target by 2.1%.
Example: an insurance company in 1997 entered into contracts in the amount of 500 thousand rubles. In 1998 she intends to conclude an agreement in the amount of 510 thousand rubles. The relative value of the planned target will be 102% (510/500).
Suppose the influence of various factors led to the fact that the insurance company actually entered into contracts in 1998 in the amount of 400 thousand rubles. In this case, the relative value of the execution fee will be 78.4% (400/510).
The relative values \u200b\u200bof the dynamics, the target and the fulfillment of the plan are related by the following relationship.
The development of targets is the process of substantiating the approved indicators based on calculations and logical analysis of factors that have a significant impact on their value.
This process is creative in nature, since formalized procedures make up only a certain part, and the final decisions are made on the basis of an expert analysis of the results of calculations and a combination of various factors that can only be qualitative assessment... Strictly speaking, in accordance with the previously presented classification, such decisions are classified as semi-creative. Moreover, there is a tendency to improve that part of the planning decision-making process that lends itself to formalized calculations.
One of the main formalized methods for substantiating planned targets is direct calculation. This method involves a scrupulous calculation of each amenable quantify factor in accordance with the scheme of their relationship (technological, estimate, etc.). At first glance, it seems that this method gives the most reliable results. However, this impression is deceptive, since direct calculations (such as calculation) provide reliable data only in relation to the events that have happened. As for the planned calculations for the future, the uncertainty inherent in future events significantly devalues \u200b\u200bthe value of direct calculations.
An alternative to direct calculations is the normative method, which makes it possible to predict the future values \u200b\u200bof key planning indicators based on significantly simpler calculations than using direct calculation. This method is based on multiplying the normative indicator (always relative) by the amount determined by the basic reference indicator. In this case, the normative indicator is determined on the basis of an analysis of the current situation and adjustments for the future using expert assessments... The base figure is determined on the basis of statistical data or a forecast of their expected value for the planning period.
The balance method occupies a special place in the system of formalized planned calculations. Its meaning lies in comparing the results of two calculations performed according to different methods and for different purposes. The first is the calculation of the need for any resource (material or financial) required to complete the planned task. The second is the calculation of the possibility of providing required type resource to perform the same task. This calculation is made on the basis of an analysis of the planned targets for the release of the relevant products or for the formation of the budget revenue. Next, a comparison of needs and opportunities is carried out (as an option, a comparison of the expenditure and revenue side of the budget)
If the opportunities are equal or exceed the need, then the plan is considered balanced. At the same time, the excess of opportunities in comparison with the needs is called a surplus. In the same cases, when the needs exceed the possibilities, the plan is recognized as deficient.
If the deficit (the difference between the need and the opportunity) is comparable to the errors caused by the inaccuracy of foreseeing future events (usually no more than 3-4%), then such a plan can be considered balanced. A plan with a significantly large deficit value is obviously impracticable. If such a plan is approved, then in the course of its implementation, adjustments are inevitable, depending on the actual situation. Such a plan cannot be considered scientifically sound. Therefore, its acceptance usually has the character of a kind of compromise in the expectation that life itself will tell you what will need to be cut and what will have to be abandoned during the implementation of the plan, since a priori it is not always possible to predict with sufficient accuracy.
The most difficult method of formalizing planned calculations is the use of economic and mathematical models to optimize planning decisions. This method has many different options depending on the use of different mathematical models. They are united by the fact that in the calculations a large number of options are calculated and the best one is determined from the position of a given criterion. At the same time, the volumes of calculations are such that they can only be performed using electronic computers. The effectiveness of such calculations directly depends on the correspondence of the mathematical model to the tasks set.
The formalized planning method also includes "network planning". In this case, planned calculations are combined with making decisions on operational management. All works and events that must be accomplished to achieve ultimate goal, are depicted as a network graph in accordance with their natural sequence. The duration and amount of funding for each work are usually estimated using the peer review method previously described. As a result, using the network graph, a "critical path" is identified, which requires increased attention in terms of operational regulation and ensuring the set deadline for the implementation of the entire volume of planned work.