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Production plan vs actual

The technological map says how much material and work one product should take and what that costs. A production shows how much it actually took. This report puts the two side by side and answers the director's question: "what did the product cost against the plan, and where exactly is the deviation" — without comparing documents line by line.

Where to find it: Modules → Production → Reports → Production plan vs actual

Parameters

  • Period — by the production end date. The field is never empty: the window opens with the default period, and a cleared field becomes today.
  • Structure — one technological map. A map that has since been deleted is accepted too, if productions refer to it.
  • Item — only productions whose finished product is this item.

What goes into the report

Only finished productions. Disassemblies are left out: they are a reverse movement, not output.

For each technological map the report shows how many productions there were and how many products came out, then a line for every material and work:

Column What it holds
Norm per unit how much material or how many hours of work one product takes under the current technological map
Actual per unit how much it actually took on average per product
Qty deviation actual minus norm
Norm cost per unit norm × price: the item card's cost (if empty — the price on the map line), for work — the price on the map line (if empty — from the card); the same way the product order plan is costed
Actual cost per unit the line's actual cost per product — the one the material was issued and the work posted at
Deviation per unit actual minus norm in money
Deviation for the period how much more (plus) or less (minus) the whole period's output cost on this line

Under the lines comes "Total per unit of product", and at the end of the report "Total deviation for the period" across all maps.

The cost columns are visible only to users with the "Show cost price" right. Without it the report shows quantities only.

A worked example

The technological map of a shelving unit: two frames, four profiles, 0.3 kg of welding rods, 1.5 kg of paint, shelves, fasteners and work. By the norm a unit costs 6,691. Twenty units were made, and each actually cost 6,698.5:

Line Norm cost per unit Actual cost per unit Deviation per unit
Frame, 2 pcs 2,169 2,241 +72
Profile, 4 pcs 404 368 −36
Welding rods, 0.3 kg 48 42 −6
Paint, 1.5 kg 412.5 390 −22.5
other lines (shelves, fasteners, work) 3,657.5 3,657.5 0
Total per unit of product 6,691 6,698.5 +7.5

The quantities match the norm, so the deviation is in prices: the frames cost more than on the card, the profile and paint less. For twenty units that is +150.

Worth knowing

The average is per product, not per document. A production of 100 units weighs a hundred times more in the average than a production of one.

A production with stages is counted from its operations. When the map has stages, the materials are issued by the production operations, and the shop floor may take more than the norm — add more welding rods to an operation, say. The report takes the actual figures from the operations, not from the production lines, which keep the norm.

A semi-finished product made inside the production is not a line of its own. If an early stage makes a shelf and a later one uses it, the report shows the sheet and paint it was made from: the shelf's cost is already in them.

A substituted material is visible. A material that is not on the map appears as a line marked "not in the map" with a zero norm. A map material that was not issued shows a zero actual.

The norm is the current map. Change the map or the price on the item card, and the norm changes for productions already made. The report compares the actual figures with the map as it is today.

The map no longer exists — its productions are shown with actual figures only, without norm or deviations.

Co-products. If a map yields several different finished products, "per unit" means per unit of their combined output.

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