Production Target vs Actual Calculator

How the production target vs actual calculator works

Unit variance is actual minus target, so a shortfall remains negative and an over-target result remains positive. Attainment is actual divided by target times 100; a zero target has no attainment denominator.

Actual and target hourly rates divide their units by the same period hours. Positive actual output requires positive observation time. A zero-hour, zero-output observation has unavailable hourly rates rather than an implied rate of zero.

Use equivalent unit and quality definitions for both counts. This is a report on entered numbers, not a finish-time forecast, cause analysis or ideal-cycle performance score. No upper cap hides attainment above 100%.

Worked example

A target of 1,000 and actual production of 920 over eight hours gives −80 units variance, 92% attainment, 115 actual units/h and a 125-unit/h target rate. At 1,100 actual units, attainment is 110% and variance is +100.

Sources and assumptions

The source material explains the underlying calculation or pricing structure. Entered prices, costs, schedules and scenario choices are your assumptions; this tool does not obtain supplier quotes or predict actual results.

• Vorne: production time, stop losses and cycle relationships