THE IMPACT OF COPYING IN DEVELOPING AN ENTERPRISE'S
PRODUCTION PLAN

Andrii NEPRAN

Kharkiv National Automobile and Highway University, Kharkiv

https://orcid.org/0000-0002-8329-7123

DOI: http://doi.org/10.34025/2310-8185-2025-3.99.11

Keywords: : production cooperation, production plan, labor productivity, production capacity.

Summary

The article substantiates that when developing a production plan by an enterprise and, consequently, establishing the volume of production, cooperation in production becomes important, which is reflected in the size of the volume of production. A specific example establishes the influence that the volume of cooperation in production has on the development of a production plan by an enterprise. The calculations performed show, firstly, how much cooperation in production improves the use of the capacities of the mechanical workshop and, as a result, of the entire enterprise; secondly, it allows us to establish the influence of cooperation in production on the growth of labor productivity, which in this example is confirmed by an increase in output from 87,000 UAH in the reporting year to 110,700 UAH in the planned year, or by 27.2%. This is largely due to the increase in cooperation volumes, since the growth of labor productivity in this case is ensured by the absence of costs for steel casting. which is obtained in the process of cooperation. As shown by the calculations, the growth rates of commodity and gross output, as well as gross turnover according to the plan differ from the actual values. The main reason for this situation was that in the planning period, unlike the reporting period, steel castings were received from outside. By receiving steel castings under cooperative deliveries, this plant increased the output of finished products, which were included in commodity and gross output, but there were no costs for its production in the foundry. From the above calculations it is clear that cooperation significantly increases the quantitative and qualitative indicators of the enterprise's work. Therefore, when developing a production plan, changes in the volumes of cooperation in the planning period should be carefully analyzed and the impact of these changes identified. The prospect of further research is to assess the impact of cooperation on changes in the main financial and economic indicators of the enterprise's activities, in particular, cost price, profit, and profitability level.

Biographies of authors:

Andrіі NEPRAN,

Kharkiv National Automobile and Highway University, Kharkiv

Candidate of Economic Sciences, Associate Professor

Associate Professor Department of Economics and Entrepreneurship

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