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Файл:Ординатура / Хирургия / Библиотека им академика М.И. Перельмана / Книга_5428_Библиотеки_им_академика_М_И_Перельмана
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The costs include the cost of assets, capital cost of the facility, and the cost of labor. The
PPC should consist of the following steps:
Forecasting the demands of the customers for the products and services.
Preparing the production budget in advance.
Designing the facility layout.
Specifying the types of machines and equipment.
Arranging the appropriate production requirements of the raw materials, labor, and
machinery.
Scheduling appropriately the production system.
Arranging the shortage or any excess of the end product.
Future planning for any sudden surge in the demand for the product.
The rate and scale of production is setup.
img
Fig. 4.13 Some important elements of PPC
This needs to be broken into realistic time periods and scheduling. The specified job needs to
be done in the amount of time provided so that the production can move to next step.
PPC fundamentally consists of three stages:
Planning
Action
Monitoring
All the three stages are very much important for production because without planning no
production work can take off. The foremost thing required for any production is a proper
planning.
Elements of Production Planning and Control
This is the most important thing is that production plan is the first and the foremost element
of PPC. Planning means deciding in advance what is to be done in future. A separate
planning department is established in the large organization which is responsible for the
preparation of policies and plans with respect to production to be undertaken in due course
of time. Based on the information received from the management, the planning department
prepares various charts, manuals, production budgets, etc. These plans and charts or
production budgets are implemented by using various elements under production control. If
production planning is found to be defective, production control is bound to be adversely
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affected. For achieving the production targets, production planning must provide sound basis
for production control. It is to be remembered that production plans are prepared in advance
at top level whereas, production control is exercised at production shop floor (bottom level)
where actual production is to be taken place
53
. Some important elements of PPC have been
depicted in the Fig 4.12.
Factors affecting Production Planning and control
Use of Computers: Modern factories have been using office automation equipment like PC,
punch cards etc. These help accurate computation of required of men and machine
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Seasonal Variations: Demand of certain products is affected by seasons; for example,
umbrellas and raincoats during the monsoons. Production planning and control must take
such changes into consideration while planning and control activities of inputs and outputs.
However, in pharmaceutical manufacturing there is little effect of change in season on the
demand.
Test Marketing: In an aggressive marketing strategy, new products are to be test marketed to
know the trends. This is a short-cycle operation, intermittent in nature and often disturbs the
regular production.
After Sales Service : This has become an important parameter for success. Many items are
returned for repair, due to poor after sales services. These are unscheduled work and can
overload the production line. This is true for other items, but in case of pharmaceutical
manufacturing there may be the complaints from customers for which the products from the
market may be recalled in extreme cases. As such there is no scope of after sales service.
Losses due to Unpredictable Factors : Losses occur due to accidents, fire and theft of
production inputs, mainly materials and components. These cannot be predicted. Shortage of
input due to such factors disturbs the planned production schedule in time and quantity.
Losses due to Predictable Factors : There are losses of inputs, due to natural phenomena like
production losses and changes in consumption of materials and occurrence of defectives.
Advantages of production planning and control
Planning of production activities can be made organized to attain the highest
efficiency in manufacture of products.
Achieving the production activities with respect to quantity, quality, time, and cost by
organizing the production facilities such as men, machine, etc.
Optimum scheduling of resources.
Achieving the regular, balanced, and uninterrupted flow of production by coordinating
with other departments related to production.
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Achieving the delivery commitments.
Effective materials planning and control.
Ability to adjust comply with the changes in demand and rush orders.
Sales Forecasting
Today’s business environment is very uncertain and can change rapidly; hence, the
forecasting of sales is highly necessary. Sales forecast is a statement of the best assumption
about customers’ demand for the products of a company in a particular time period. It can be
made quantitatively or qualitatively. It is done as accurately as possible to predict how much
quantity of a particular product or services would be sold, so that the cost of inventory and
transportation can be reduced. It is a work of the management control system, and it is as
important as a budget. Of course, these two are different. A forecast can be expressed in both
financial and physical units, but budget is expressed only in financial units. One of the
reasons for measuring the forecast in two units is that the user of the forecast sometimes
requires different information. A forecast if is correctly made, it can be used as a cost
reducer and motivational, coordinating and controlling tool for the employees and for the
people associated. When dealing with environment, it is better to consider both internal and
external environments, because forecast may be useful in both situations:
The future is uncertain but the factors affecting the company can be identified,
There is a time interval between the occurrence of an event and the awareness of the same.
The time when to forecast the sales depends on the company and type of industry. A
company may forecast sales on yearly, monthly, or even on daily basis. The frequent
forecasting can be used by the company to know the future in a better way. The timeliness of
the forecast within an organization can be used to perform cost/benefit analysis. Again there
are two types of forecasting – macro and micro. Macro forecasting is related to the market in
total. This determines the existing level of market demand and considers the future of the
market demand. The micro forecasting is related to detailed unit sales forecast. This
determines a product’s market share in a particular industry. The selection of the type of
forecasting depends on;
Time period for which the forecasting is required
Availability of data
Type of product
The time that the sales forecast is intended to cover
The position of the product in its lifecycle
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The sales forecast is made to calculate market demand for a product. That is to estimate the
total volume that would be bought by a defined group of customers, in a defined
geographical area, within a defined time period and in a given marketing environment.
Sometimes this is called as ‘Market Demand Curve’.
img
Fig. 4.14 Qualitative forecasting methods
Types of forecasting
Qualitative method: Based on the judgments, opinions, intuition, emotions, or personal
experiences these type of forecasting are made. The forecasting is thus subjective in nature.
These do not require any meticulous mathematical calculation.
Quantitative method: This type of forecasting is made based on mathematical or
quantitative model, and is objective in nature. These types of models require mathematical
computations.
The forecast can be used to calculate the company demand. The company demand is the
company’s share of the market demand. The company demand can be calculated as;
Company demand = Market demand × Company’s market share
The sales forecast is the expected level of the company sales based on a chosen marketing
plan in an assumed marketing environment. Different methods of qualitative forecasting are
given below in Fig. 4.14. Similarly, the quantitative method of forecasting can be divided
into two types as shown in Fig. 4.15.
Fig. 4.15 Quantitative forecasting methods
Accurate and reliable predictions of the volume of product and related services are important
for effective functioning. This is nothing but the forecasts. To any business demand and sales
are the most crucial factors. In fact, based on this information whole planning process and
control of various sectors such as purchase, production, marketing, supply and finance
depends.
Methods of forecasting
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Over time the demand followed the pattern. As a result, statistical approaches have been
developed to identify these patterns which express the sales forecasts. It is assumed with the
statistical approaches that the future demand will follow the historical patterns of demand.
The methods used can be endogenous, which use only historical sales as input, or
exogenous, which use more variables than only the historical sales data. It has been observed
in corporate world that if the company grows bigger, more money would be required to
invest in forecasting the sales. Any decision taken on any sector can influence the activities
in other sectors directly or indirectly. But forecasting is required for various decisions. A
framework for of the differences is given in the Table 4.1
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Table 4.1 Structure of forecasting commonly used
In a survey it has been found that mostly the sales forecast is used budgeting, market
planning, production planning and capital investment planning. Most of the industries
conduct the forecasting activity by individual department such as marketing or sales
department, finance and other departments
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. Majority of the companies have been
developing multiple forecasts, one for each deprtment
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. The employees working in
different departments have been grouped together (cross-functional team) and being used for
forecasting. Instead of working on multiple reports, these teams assemble their reports and
make a single one. However, the employees from sales or marketing department have been
found to be more efficient in forecasting activity
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Factors affecting sales forecasts
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It has been mentioned earlier those two types of factors– external and internal can influence
the sales forecast. Mainly the external factors are:
The environment,
The market in which the company has been operating,
The behavioral actions of competitors,
Response of the suppliers,
Response of the distributors, and
Policy actions of the Government
If these factors are keenly observed and studied, the report (forecast) would be more useful
to the company.
For forecasting following points are to be kept in mind such as the market new competitors,
mergers among existing competitors, changes in market share, etc. Being up to date with the
competitors and the environment, a company can improve its accuracy and save some capital
also.
In the companies’ where big changes are normal, the judgmental methods would be reliable
to use; since historical data would not be relevant due to the changed environment
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. The
human judgment can bring the inside information about the company and the experience
from managers about the future sales in a quantitative way.
Accuracy of sales forecasting
Whatever method may be used to forecast the sales, accuracy is the most important issue in
sales forecasting; particularly if the plans of the company are based on sales forecast. There
are some well-supported forecasting methods which have been found more satisfactory than
other methods for a particular time span
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. Two of these methods can be used for all types
of data, a combination of several forecasting methods and expert systems. Casual and
judgmental models are well-established methods for cross-sectional data. However, this has
also been found that the companies who are using judgmental forecasting method have
generally higher rate of error than the companies using quantitative methods.
Effect of error
Although the accuracy of forecast is known within an organization, the financial impact of
the error in it might not be as apparent. The cost related to a forecast error can be separated
into operational costs and marketing costs. These different costs are related to forecast error
and the variation of these two types can be incurred by two different scenarios– an overforecast and the other one is under-forecast. When the organization plans its operations from
an over-forecast mass layoff, the company may save the salaries and wages of those
employees who had long expertise in their jobs; a significant share of human capital would
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be lost, at the same time there will be morale break down among those who will remain to
work. Thus, before taking any decision, the management must recognize which costs have
strategic significance and which do not. After evaluating the pros-and-cons of the proposed
change and its effects on all areas of the business, the management should think of any
change. The management should also consider whether saving money on production is
putting other strategic interests such as quality and timely supply to the market at risk. The
management should avoid short-term over long-term interests. One concept of cost control is
shifting the responsibility of cost control function from others to dayto-day managers who
know where to spend and where to avoid. The advantage of this concept is that bottom-up
cost control practice would be inculcated at the bottom-line managers.
Industrial and Personal Relationship
The term ‘industrial relation’ means ‘industry’ and relations. The industry refers to a
productive centre where in individuals are engaged for production. It comprises the
following:
Primary activities such as agriculture, fisheries, horticulture, mining, etc.
Secondary activities such as manufacturing, transport, trade, construction, banking,
etc.
In terms of economy, an industry is a secondary sector where the factors of production such
as land, labor, capital and four M’s – man, material, money and machine are used gainfully
for the purpose of production, and where a business organization exists.
The term, ‘Relations’ refers to the relations between the employer and employees existing in
the industry. However, different authors have defined the term ‘industrial relations’ in
different ways. According to Bethel and others, ‘industrial relation is a part of management
activity which is associated with the manpower of the organization whether machine
operator, skilled worker or manager’. Manpower of an organization can be categorized as
management and workers, or employers and employees and industrial relation can be treated
as relation between the employer and employees. According to V. Agnihotri, ’the term
industrial relation clarifies the relationship between employees and the management which
talk directly or indirectly about union-management relationship’. V.B. Singh has defined the
term as an important aspect of social relations related to employer-employee interaction in
modern industries. This is regulated by the State in varying degrees, in coincidence with
organized social forces and influenced by prevailing institutions.
This indicates the legal system of the State which speaks about the relationship between
employees and employer of the organization. This also indicates the patterns of industrial
organization including management, capital structure including technology, compensation of
labor force and the forces of market on economic level.
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Thus, it includes all types of relations occur out of employer-employee in the industry which
may be the result of the State and other social and economic institutions. According to
Ordway and Metcalf, industrial relation is the combined result of the attitudes and
approaches of the employer towards each other with respect to planning, supervision,
direction, and coordination of the activities of an organization with a minimum of human
efforts and frictions with a living spirit of cooperation and with proper and genuine wellbeing of all members of that organization. Similarly, according to T.N. Kapoor, industrial
relations should be understood in the sense of labormanagement relations as it percolates
into a wider set of relationship touching extensively all aspects of labor such as unionpolicies, personnel policies and practices including wages, welfare and social security,
service conditions, supervision and communication, collective bargaining, etc., attitudes of
political parties and government on labor matter. Industrial relation is the result of the
’employment relationship’ prevailing in an industry. In other words, it is the ’employeeemployer relationship’.
Industrial relation refers to the relation existing in an industry produced by the varied and
complex attitudes and approaches of both management and workers associated with the
management of the industry. Attitude indicates the mental state of a person, attitudes is not
always clear, and the individual person may not be completely aware of his/her attitude.
Attitudes can be understood from his/her tone of verbal expressions and open behavior.
Attitude prepares someone to take a particular, (external) approach or is responsible for
someone’s behavior in a particular manner. Thus, attitudes of both employer and employee
can influence each other and determine the relationship between them. Relationship
indicates the process of accommodation and adjustment by which both the parties can
develop skills and methods of adjusting to and co-operating each other. Industrial relation is
not a simple relationship between two parties (persons); it represents a set of functional
interdependence that involves a number of factors, such as historical, economical, social,
psychological, demographic, technological, occupational, legal, etc. For its complete study it
requires interdisciplinary approach. Therefore, the industrial relations represent the relations
and interactions between the management and workers and as a result of their combined
attitudes and approaches. Every industry is governed by a set of complex rules and
regulations at its workplace, and the work-community is supposed to maintain pleasant
relations between the management and workmen by resolving their problems through the
process of collective bargaining. In every country the Government, State and Central,
regulates the industrial relations. The governments develop influences and shape the
industrial relations through laws, rules, agreements, and awards of the courts. Due emphasis
is given on the usages, customs, traditions, implementation of its policies and interference
through executive and judicial machinery.
Thus, the industrial relations can be defined as the relations and interactions existing in an
industry especially between the labor and the management because of their combined
attitudes and approaches with respect to the administration of the affairs of the industry, for
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the betterment of not only the management and workers but also of the industry and the
economy of the country.
Scope of industrial relations
From the above discussion it is said that the industrial relations represent the relation
between the employees and employer in their day-to-day work. Hence, this relationship is
continuous in nature. The scopes of industrial relations are:
Relationship among the employees, between the employees and their superiors or
managers.
Collective relations between trade unions and the management. It is also known as
union-management relations.
Collective relations among trade unions, employers’ associations, and the government.
Scott, Clothier, and Spiegel commented that industrial relation is supposed to attain the
maximum individual development, desirable working relationships between the management
and employees and effective molding of human resources. They have also stated that
whether it is industrial relations or personnel administration, it is basically concerned with
all functions related to the man and his environment. Thus, the scope of industrial relations
becomes very wide. It includes the establishment and maintenance of good personnel
relations in the industry, ensuring development of manpower, establishing a closer contact
between persons connected with the industry and that between the management and workers,
creating a sense of belongingness in the minds of management, developing a mutual
affection, responsibility and regards for each other. It stimulates the production and
economic development, setting up of a good industrial climate and peace and finally
maximizing social welfare.
Objectives of industrial relations
If the industrial peace is to be established, the workers must be assured of fair wages, good
working environment, reasonable working hours, holidays, and minimum amenities of life.
The objectives of good industrial relations are:
The development and progress of industry, through democratic methods, stability, total
wellbeing and happiness of the workers; and industrial peace. Industrial peace is the
outcome of good industrial relations.
It provides a pleasant atmosphere where there is no strike, and no industrial disputes.
The primary objective of industrial relations is to bring about good and healthy
relations between the management and the workers.
Improving the economic condition of the labor in the existing state of industrial and
political environment.
Controlling the industries by the State to regulate production and industrial relations.
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By making the State government itself the employer, socialization or nationalization of
industries can be brought about. The proprietorship of the industries can be vested to the
worker.
It was stated that the state of industrial relations in a country is intimately linked with the
form of its political government and the objectives of an industrial organization may change
from economic to political ends. For maintaining the industrial relations to establish pleasant
labor-management relations the Labor Management Committee of the Asian Regional
Conference of the ILO has identified certain fundamental principles as objectives of social
policy. These are:
In any industry good labor-management relations depend on the ability of employers and
trade unions to resolve their problems mutually, freely, independently, and responsibly.
The trade unions and the employers, and their organization must be willing to resolve their
problems mutually through the process of collective agreement. In this process of settlement,
the government should be asked for assistance in the public interest.
The total objectives of industrial relations are summarized below:
To protect the interest of labor and management by obtaining high level of mutual
understanding and goodwill between all sections in the industry which are linked with
the production.
To productivity to a higher level by controlling the tendency of higher labor turnover
and frequent absenteeism.
To avoid industrial conflicts and develop pleasant relations between labor and
management for the industrial progress in a country.
To establish and maintain industrial democracy based on labor partnership not only by
sharing the benefits of the organization, but also by associating them in the decisionmaking process. So that, the labors should realize their recognition and importance in
the company as well as in the country.
To arrange a control of the local government on such industries which are running at a
loss or where production is to be controlled in the interest of public.
To break the strikes, lockouts, gheraos and other pressure tactics by providing better
wages and fringe benefits to the workers and better working conditions.
To adapt to the technological advances by controlling and maintaining disciplines
among the constituting members of an industry, and adjusting their conflicting
interests.
The primary idea of the industrial relation is to recognize the fact that labors are human
beings, not materials or commodities and thus, they should be treated accordingly. There is
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