Fundamentals of planning and marketing activities of the organization. Fundamentals of planning the organization's activities

Planning is the basis for effective activity of an organization (enterprise). Planning- this is the development and justification of plans for the economic and social development of the enterprise and ways to implement them. Planning allows you to ensure a balanced, proportional development of the economic and financial activities of the enterprise, taking into account all external and internal factors.

Under market conditions, the center of gravity of planning has been shifted to the level of the main economic link (enterprise). The enterprise independently determines the purpose, volume and structure of activities, the need for economic resources, methods and methods for solving the tasks set, and monitors the progress of their implementation.

The main objectives of enterprise planning are to ensure the financial stability of the enterprise, achieve higher profitability compared to the profitability of competitors, increase turnover and market share through the formation of a competitive turnover structure, pricing policy and efficient use of resources.

Planning performs a number of functions:

• ensuring the balance of economic and financial activities and all structural divisions;
• ensuring the safety of the enterprise: when planning, risk factors are taken into account in order to avoid them or minimize them;
• on-farm coordination and integration of various fields of activity;
• creating conditions for the formation of responsible qualified employees;
• implementation of effective control over production and economic activities.

The planning of the enterprise's activities is based on the use of such principles as continuity, organic unity, complexity, prioritization, flexibility, optimality and economy, control.

Planning continuity principle means a combination and interconnection of long-term and short-term plans. Planning must be carried out continuously, and long-term plans must be adjusted in the course of the implementation of current plans.

The principle of organic unity implies a system of interconnected elements that have a single direction of development.

Complexity of planning provides mutual linking of all indicators and sections of plans and activities of the enterprise.

Prioritization implies the need to determine in the plans the main tasks or directions of development that require a priority solution and allocation of funds in order to increase the efficiency of the enterprise.

Principle of planning flexibility means a change and refinement of plans in the process of their implementation, taking into account changes in the external and internal environment the functioning of the enterprise.

The principle of optimality and economy involves the development of several alternative options for an enterprise development plan and the choice of the best option in terms of the cost-effectiveness of its implementation and obtaining the highest results.

Principle of control allows you to timely detect shortcomings in the work of the enterprise, prevent possible imbalances in development, as well as identify reserves for improving the efficiency of activities.

Types (forms) of planning and plans are distinguished by content and form.

1. From the point of view of the obligatory nature of planned targets - directive and indicative.

Directive planning is a decision-making process that is binding. It is inherent in the command-administrative system of the national economy, and in market conditions it can be a means of solving many national problems, in particular in the field of environmental protection, defense, economic restructuring, etc. This type of planning is targeted, therefore it can be used on enterprises in the current planning and making specific decisions.

indicative planning in contrast to the directive, it is guiding and recommendatory, but not mandatory for execution. As a management tool, indicative planning is most often used at the macro level, while at the micro level it is used when drawing up long-term plans for the development of an enterprise.

2. According to the terms for which plans are developed, there are long-term (long-term), medium-term and short-term (current) planning.

Long-term (forward) planning carried out for a period of more than five years. These plans determine the long-term strategy for the economic, social, scientific and technological development of the enterprise. forward planning should be distinguished from forecasting. Forecasting is a process of foresight, which is based on a probabilistic scientific judgment about the prospects for the development of an object in the future. Forecasting is one of the stages of long-term planning.

It allows you to determine the various options for the development of the planned process and justify the most acceptable option. Forecasting can also act as an independent management function. These are forecasts of socio-economic development, compiled at the level of the country and individual regions. At the enterprise level, sales volumes and their market share, required capital investments and other indicators can be predicted.

For medium term planning plans are developed for a period of one to five years.

Current planning carried out for a year, including half a year, a quarter, a month, a week (ten days), a day. Current planning is one of the tools for implementing long-term and medium-term plans.

Strategic planning focused on the long term. It is a choice of long-term goals and ways to achieve these goals in a constantly changing external environment.

tactical planning is the process of creating prerequisites for the implementation of strategic goals. It usually covers the short and medium term. The objects of tactical planning are sales volumes, costs, profits and profitability, material and technical base, enterprise budgets, etc.

Operational scheduling- this is the concretization of indicators of the tactical plan in order to organize the daily systematic and rhythmic work of the enterprise and its structural divisions.

Business planning carried out when creating a new enterprise or developing new activities.

• 4. Planning is distinguished by areas:
  • sales (at trade enterprises - planning of turnover volumes);
  • production;
  • personnel (need, selection, training, retraining, dismissal);
  • needs (needs for goods, raw materials, material technical base etc.);
  • investment, finance, etc.

According to the level of management, the plans of the enterprise as a whole and the plans of structural divisions are distinguished.

Programs are developed to solve the most important problems. For example, a program to stimulate the work of employees, a program of financial recovery, a program for the development of the material and technical base.

Planning the activity of an enterprise can be carried out by two approaches: target and resource.

At targeted approach planned performance indicators of the enterprise are determined on the basis of the goal. For example, the purpose of a business may be to make a profit. Based on this, the volume and structure of turnover are determined, then the need for the use of resources (fixed and working capital, the number of employees) necessary to achieve the goal.

At resource approach the basis for the development of plans for the volume and results of the enterprise's activities are the economic resources available at the beginning of the planning period.

The development of plans for trade and catering enterprises is carried out using various methods. The main methods used in planning the activities of enterprises are balance, normative, extrapolation, expert assessments and economic and mathematical.

The most common are balance, normative methods and extrapolation method.

Usage balance method allows to provide necessary proportions of development of various directions and indicators of activity of the enterprise. To justify the plans, natural balances, cost, balances are drawn up. work force and working time.

Natural balances are drawn up in natural units (tons, pieces, liters, etc.). For example, at catering establishments, a food balance is compiled, on the basis of which the need for raw materials for the production of their own products is determined.

Normative planning method based on the use of various norms and standards. There are state economic standards, intersectoral, sectoral and local.

State economic standards These are tax rates, tax duties, minimum wages, working hours, etc.

Intersectoral standards operate in various fields and industries. For example, the norms for the operation and maintenance of equipment used in various industries.

Industry regulations used in companies in the same industry. These are the consumption rates of raw materials, materials, fuel, electricity, etc.

Local codes and regulations are developed directly at enterprises if, due to the specifics of the activity, it is impossible to use intersectoral and sectoral ones. These are production rates, time rates, job service rates, wage rates (piecework rates), labor cost rates, fixed asset depreciation rates, inventory rates (in trade), raw materials (at catering establishments), etc.

extrapolation method can only be used for short-term planning. The essence of this method is to transfer the identified sustainable trends development for the preplanned periods for the future period.

Planning- this is the development and establishment by the management of the enterprise of a system of quantitative and qualitative indicators of its development, which determine the pace, proportions and trends in the development of this enterprise both in the current period and in the future.

Planning is the central link in the economic mechanism for managing and regulating production. Planning, administrative management and control over the activities of an enterprise in foreign practice are defined by one concept « ». The relationship between planning and management can be represented as a diagram (Fig. 1).

There are several planning methods: balance sheet, settlement-analytical, economic-mathematical, graph-analytical and program-targeted (Fig. 2). balance method planning ensures the establishment of links between resource requirements and sources of their coverage, as well as between sections of the plan. For example, the balance method links the production program with the production capacity of the enterprise, the labor intensity of the production program - with the number of employees. The enterprise draws up balances of production capacity, working time, material, energy, financial, etc.

Calculation and analytical method is used to calculate the indicators of the plan, analyze their dynamics and factors that provide the required quantitative level. Within the framework of this method, the basic level of the main indicators of the plan and their changes in the planning period are determined due to the quantitative influence of the main factors, indices of changes in planned indicators are calculated compared to the baseline.

Economic and mathematical methods make it possible to develop economic models of the dependence of indicators on the basis of identifying changes in their quantitative parameters in comparison with the main factors, prepare several options for the plan and choose the best one.

Rice. 1. The relationship between planning and managing the production activities of an enterprise

Rice. 2. Planning methods

Graph-analytical method makes it possible to present the results economic analysis graphic means. With the help of graphs, a quantitative relationship is revealed between related indicators, for example, between the rate of change in capital productivity, capital-labor ratio and labor productivity. network method is a kind of graphical analysis. With the help of network diagrams, the parallel execution of work in space and time on complex objects is simulated (for example, the reconstruction of a workshop, the development and development of new technology and etc.).

Program-target methods allow you to draw up a plan in the form of a program, i.e. a set of tasks and activities united by one goal and dedicated to certain deadlines. Characteristic programs - its focus on achieving final results. The core of the program is general purpose specified in a number of subgoals and tasks. The goals are achieved by specific executors who are endowed with the necessary resources. Based on the ranking of goals (general goal - strategic and tactical goals - work programs), a graph of the "tree of goals" type is compiled - the initial base for the formation of a system of indicators for the program and the organizational structure of its management.

In terms of timing, the following types of planning are distinguished: long-term, current and operational-production (Fig. 3). forward planning based on . With its help, the prospective need for new types of products, the commodity and marketing strategy of the enterprise, but various markets sales, etc. Long-term planning is traditionally divided into long-term (10-15 years) and medium-term (3-5 years) planning.

Long term plan has a program-target character. It formulates the economic strategy of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the perspective long-term plan are specified in medium term. Medium-term planning objects are organizational structure, production capacities, capital investments, financial requirements, research and development, market share, etc. At present, the deadlines for the implementation (development) of plans are not mandatory, and a number of enterprises are developing long-term plans for a period of 5 years, medium-term - for 2-3 years.

Rice. 3. Types of planning at the enterprise (firm)

It is developed in the context of the medium-term plan and clarifies its indicators. The structure and indicators of annual planning vary depending on the facility and are divided into factory, workshop and brigade. The main sections and indicators of the annual plan are presented in Table. one.

Table 1 Main sections and indicators of the annual plan

Specifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units (workshop, site, team, workplace). Such a plan serves as a means of ensuring the rhythmic output of products and the uniform operation of the enterprise and brings the planned targets to the direct executors (workers). Operational production planning is divided into intershop, intrashop and dispatching. The final stage of the factory operational and production planning is shift-daily planning.

In general, long-term, current and operational production planning are interrelated and form single system. A simplified procedure for developing a comprehensive firm plan includes the following main elements (Fig. 4).

Rice. 4. The procedure for developing a comprehensive plan for an enterprise (firm)

There are various signs of classification of planning by types, terms, forms and other features. From the point of view of the obligation to accept and fulfill plan targets, it is divided into directive and indicative planning. Directive planning characterized by the obligatory adoption and implementation of targets set by the parent organization for its subordinate enterprises. Directive planning permeated all levels of the socialist central planning system (enterprises, industries, regions, the economy as a whole), and fettered the initiative of enterprises. In a market economy, directive planning is used at the level of enterprises in the development of their current plans.

Indicative planning - this is the form state regulation production through the regulation of prices and tariffs, tax rates, banking interest rates per loan, minimum level wages and other indicators. The tasks of the indicative plan are called indicators. Indicators - these are the parameters that characterize the state and directions of development of the economy, developed by government bodies. As part of the indicative plan, there may also be mandatory tasks, but their number is very limited. Therefore, in general, the plan is guiding, recommendatory in nature. In relation to enterprises (organizations), indicative planning is more often used in the development of long-term plans.

It is necessary to distinguish between long-term planning, forecasting, strategic planning, tactical planning and business planning, which are interconnected, form a single system and at the same time perform different functions and can be used independently. As noted above, advanced planning based on prediction. Forecasting is the basis, the foundation of long-term planning and, unlike it, is based on foresight, built on an economic-mathematical, probabilistic and at the same time scientifically based analysis of the prospects for the development of an enterprise in the foreseeable future.

Strategic planning sets long-term goals and develops means to achieve them, determines the main directions of development of the enterprise (organization) and, most importantly, forms the mission of the enterprise aimed at realizing its common goal. The mission details the status of the enterprise (organization) and provides directions and benchmarks for setting goals and strategies at various levels of development. tactical planning as opposed to perspective and strategic planning covers the short and medium term and is aimed at implementing the implementation of these plans, which are specified in the comprehensive plans for the socio-economic development of the enterprise.

Bite-mining is a kind of technical and economic planning, however, in a market economy, its functions have expanded significantly and it has become independent view planning. There are other classifications of forms and types of planning. So, according to the classification of R.L. Akoff, widely used in foreign science and practice, planning can be:

• reactive - based on the analysis and extrapolation of past experience from the bottom up;
• inactive - focuses on the current situation of the enterprise for the survival and stabilization of the business;
• preactive (proactive) - based on forecasts taking into account future changes and carried out at enterprises from the top down by optimizing decisions;
• interactive - is to design the future, taking into account the interaction of the past, present and future, aimed at improving the efficiency of the development of the enterprise and the quality of life of people.

It should be noted that planning at an enterprise (firm) is the most important element of the market system, its basis and regulator.

Long-term, current and operational planning

According to the timing, the following types of planning are distinguished: long-term, current and operational-production.

forward planning based on forecasting, otherwise it is called strategic planning. With its help, the prospective need for new types of products, the commodity and marketing strategy of the enterprise for various sales markets, etc. are predicted. Long-term planning is traditionally divided into long-term (10-15 years) and medium-term (5 years), or five-year planning.

Rice. 6. Relationship between medium-term and current planning

Long term plan, for 10-15 years, has a problem-target character. It formulates the economic strategy of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the perspective long-term plan are specified in medium term(five-year) plan. The objects of medium-term planning are the organizational structure, production capacities, capital investments, financial requirements, research and development, market share, etc.

Currently, the deadlines for the implementation (development) of plans are not binding and a number of enterprises are developing long-term plans for a period of 5 years, medium-term plans for 2-3 years.

Current (annual) planning developed in the context of a five-year plan and refines its indicators. The structure and indicators of annual planning vary depending on the object and are divided into factory, shop, brigade.

The relationship between medium-term and current planning is shown in fig. 6.

Operational and production planning clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units: shop-site-team-workplace. Such a plan serves as a means of ensuring the rhythmic output of products and the uniform operation of the enterprise and brings the planned target to the direct executors - the workers. Operational and production planning is divided into intershop, intrashop and dispatching. The final stage of the factory operational and production planning is shift-daily planning.

In general, long-term, current and operational production planning are interconnected and form a single system.

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Planning as general concept- this is the process of modeling options for the development of an object (phenomenon) for a certain period, evaluation, comparison, selection and development of intermediate and final indicators for the implementation of the plan.

Economic planning in an enterprise is a way of modeling the development of an enterprise, indicators of its environment: production and supply of products, consumption and use of resources, product market and prices, costs and results, cash flows and operational efficiency.

A plan is a process for implementing an event (type of activity, technology, enterprise development) developed for a certain period, including its goals, content and indicators.

The essence of planning lies in the scientific substantiation of the upcoming economic development goals and forms economic activity; choice best ways their implementation on the basis of the most complete identification of the types, volumes and terms of the release of goods required by the market, the performance of works and the provision of services and the establishment of such indicators of their production, distribution and consumption, which, with the full use of limited production resources, can lead to the achievement of expected future quality and quantitative results.

The planning process usually goes through several stages (stages). It is customary to single out four main stages of planning: the development of general goals, the definition of specific tasks, the choice of the main ways and means to achieve them, and control over their implementation.

All types of plans in an enterprise can be systematized according to such basic classification features as the content of plans, the level of management, justification methods, validity period, scope, development stages, degree of accuracy, etc.

Reactive Planning is based on an analysis of previous experience and the history of the development of production and most often relies on old organizational forms and established traditions.

indicative planning focuses on the current situation of the enterprise and does not provide for both a return to the previous state and moving forward. Its main goals are the survival and stability of production.

Table 1 Differences between feasibility and operational production planning

In the theory of planning, the following principles of planning are distinguished: unity, continuity, flexibility, accuracy and participation.

Unity principle predetermines the systematic planning, which means the existence of a set structural elements object of planning, which are interconnected and subordinate to a single direction of their development, oriented towards common goals. A single direction of planned activity, a commonality of goals for all elements of the enterprise become possible within the framework of the vertical unity of departments, their integration.

Continuity principle planning is based on the use of the relationship of elements and the simultaneity of making changes to the plan horizontally and vertically.

Regulation and coordination in the management of planning processes are based on general axiomatic rules:

It is impossible to plan effectively if, at this level of management, planning is not related to the planning of functional services (departments, departments, sectors);

Any changes in the plans of one of the units must be reflected in the plans of others along the lines (channels) of interconnections.

Depending on the main goals or main approaches of the initial information used, the regulatory framework, the methods used to obtain and agree on certain final planned indicators, it is customary to distinguish the following planning methods:

balance method;

Method of economic analysis;

Normative method;

Method of economic and mathematical modeling, including network planning;

Method of feasibility study;

Business planning (business planning).

The balance method is dominant in planning and is a set of techniques used to link and harmonize interdependent indicators in order to achieve their equilibrium (balance). The method of economic analysis consists in applying comparisons of costs and results in the periods being compared, identifying the degree and dynamics of the influence of external and internal factors. The normative method is based on a system of norms (consumption material resources, capacity utilization and working time, depreciation charges etc.) and standards (environmental impact, labor intensity, etc.) used in technical and economic calculations.

The method of economic and mathematical modeling is a set of economic and mathematical techniques and methods used in planning: methods of linear, dynamic, non-linear and stochastic programming; models of network planning, evaluation of the effectiveness of business plans and investment projects, etc.

1. The essence of enterprise planning

Planning is a management function. The essence of this process lies in the logical definition of the development of the enterprise, setting goals for any sector of activity and the work of each structural unit what is needed in modern conditions. When planning, tasks are set, material, labor and financial resources for their achievement and deadlines, as well as the sequence of their implementation / planning as a management function means the desire to take into account in advance all external and internal factors that provide suitable conditions for the normal functioning and development of the enterprise. It also determines the development of a set of measures that establish the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and all enterprises. The planning process involves the setting of certain goals, the development of measures to achieve these goals, as well as the company's long-term policy.

2. Modern methodological approaches to planning the activities of an enterprise

The methodology of internal company planning covers a set of theoretical conclusions, general patterns, scientific principles, economic regulations, modern market requirements and recognized best practices for developing plans. The planning methodology characterizes the composition of methods, images and techniques for substantiating specific planned indicators, as well as the content, form, structure and procedure for developing an internal company plan. Under the methods of planning understand the way the implementation of planning, that is, the way the implementation of the planning idea. In practice, there are three areas of planning: 1. Progressive - planning is carried out from the lowest link to the highest, that is, the lower structural subsections independently draw up detailed plans for their work, which are then integrated into the upper links and form, as a result, an enterprise plan. 2 .Retrograde - structural subsections must turn the plans that came from the higher levels into the plans of their subsections. 3 .Circular - development of a plan in two stages. At the first stage, current planning takes place according to the main goals. On the second - the final plan is drawn up.

3. Methods and criteria for choosing enterprise plans

The plan of intraeconomic activity contains a whole system of economic indicators, which are general program development of all production subdivisions and functional services, as well as certain categories of personnel. The plan is at the same time the ultimate goal of the company, the general line of behavior of the personnel, the list of the main types of work and services performed, the guiding technology and organization of production, necessary funds and economic resources. Planning characterizes the picture of the future, where the nearest events are displayed with a certain clarity, corresponding to the clarity of the entire plan, and the distant ones are presented less expressively. Product planning is the guiding section of the annual plan, as other plans ensure its implementation. The output plan of any enterprise is determined on the basis of: a) the possibility of output, depending on its production capacity; b) the aggregate demand for the products that are produced. : On the basis of the choice and justification of the necessary planned indicators in the process of practical activity, such methods of drawing up the plan are formed and developed: balance, normative, mathematical and statistical. Balance sheet methods are based on the relationship of resources that should be in the organization, with their need within the planning period. If there are not enough resources compared to the need, then one has to look for additional sources that would make it possible to cover the deficit. If resources are in excess, then it is necessary to solve the opposite problem - to expand their consumption or lose the surplus. The balance method is implemented through the compilation of a system of balances - inventory, cost and labor. The second method is normative , the essence of which lies in the fact that at the basis of planned tasks for a certain period, the norms of expenditures of different resources per unit of output (raw materials, materials, equipment, working hours, Money etc.). Thus, the normative method of drawing up a plan is used both independently and as an auxiliary relative to the balance method. The third group of planning methods are mathematical , which are reduced to optimization of calculations based on different kind models. The simplest models include statistical, for example, correlation models, which reflect the relationship between two variables. Linear programming methods allow, based on the solution of a system of equations and irregularities, to determine their optimal values ​​in interconnection. This helps, according to a given criterion, to choose the most optimal option for the functioning or development of the control object in order to ensure maximum profit, reduce costs, etc.

4. System approach and rational choice in planning

A systematic approach to planning is that no production or business problem should be considered in isolation from one and each of which is formed taking into account its belonging to the system or a multitude of interrelated tasks and goals that act at each enterprise as a single economic system. Systematic planning is manifested in two aspects: 1) in the development of plans for each shift (element) organization as an individual subsystem and at the same time - an integral system. The effect of achieving the goal is possible only with the balanced functioning of all parts of the (replaceable) organization. For example, a product-market strategy cannot be effective if it is developed in isolation from marketing strategy considerations, competitive strategy, investment strategies, etc. Only a holistic consideration of all strategies allows us to develop a strategic plan for the company; 2) in end-to-end planning of interrelated indicators: strategic, tactical, operational Planning always relies on the actual normative data of the past and present periods, but tries to establish and control the process of enterprise development in the present and future. The measure of the validity of any plans largely depends on the reliability of the initial indicators that characterize the achieved level of development of an individual firm (enterprise). Since each enterprise is only a small part of the overall market system, it is necessary to have as many accurate microeconomic indicators as possible in order to plan its activities.

5. System of enterprise plans

The annual plan of any enterprise is a forecast and program of financial, economic and production activities. It consists of the following items: 1) marketing plan; 2) production program; 3) technical development and organization of production; 4) increasing the economic efficiency of production; 5) norms and standards; 6) capital investments and capital construction; 7) logistics; 8) labor and personnel; 9) cost, profit and profitability of production; 10) funds economic incentives; 11) financial plan; 12) plan for nature protection and rational use of natural resources; thirteen) social development team. The entire system of forecasting and planning is based on a long-term determination of the main directions of the economy. The strategic plan or action plan characterizes the main goal of the activity, it acts as a guide for other types of plans. In addition, it is to some extent a limiter for the adoption of any management decisions. It is developed for a period of three years or more (if necessary). The strategic planning subsystem is based on programs and projects. The system of plans also includes tactical plans, which are linked to the strategic plans, but are not included in their structure. Tactical plans are designed to get ahead of such tactics of action, in which the manufactured products will find their consumers.

6. Information base of planning

A planning information base is a collection of data systematized for certain characteristics that are used to develop plans for different levels enterprise management. These include indicators, limits, economic standards, displayed in a form suitable for transmission and processing using various arithmetic and logical operations and which constitute a system of technical and economic information. Planning uses a significant amount of information, which predetermines the need to classify and systematize it. The initial information includes control figures, limits, economic standards and norms, which are determined government bodies authorities or higher management bodies of the enterprise, government orders and reporting data on the implementation of plans for the past period. For intermediate information - indicators and technical and economic standards of draft strategic and current plans, as well as calculated indicators designed to balance plans and calculate resource requirements. Performance information includes indicators and technical and economic standards of the strategic and current plans established by the higher management bodies of the enterprise.

7. Normative base planning

business flower shop entrepreneurial

Fundamentals of activity planning

In general, the structure of the plan is determined by the specifics of the type of activity, the size of the company, the purpose of developing a business plan, which must be observed (filled out), for example, by small businesses wishing to lease equipment. Federal Service for the insolvency and financial recovery of enterprises, a typical structure of a business plan has been developed, which should have the following information: general characteristics enterprises, brief information according to the financial recovery plan, analysis financial condition enterprises, measures to restore solvency and support efficient economic activity, competition market, activities in the field of marketing, production, financial plan.

Obviously, the larger the organization, the more complex it is. financial activities, the more complete and reasonable the development of sections of the plan should be, respectively, the business plan of a small enterprise in terms of composition, structure and volume can be much simpler.

The composition and structure of the business plan also depend on the size of the intended sales market, the presence of competitors and the growth prospects of the enterprise being created, since the larger the sales market, the large quantity its segments must be taken into account, and with a large number of competitors, it is necessary to study the largest of them, their goods and services, and, consequently, the complexity of the structure of the business plan. Particularly important market segments for the enterprise or the most important competitors for closer study can be placed in a special section of the plan.

At present, the development of UNIDO (United Nations Organization for industrial development) for developing countries for the preparation of industrial feasibility studies and its electronic version COMFAR. In addition, Tacis developments are popular - programs European Union developed for the CIS countries (plus Mongolia) to subsidize acquisitions modern technologies; as well as some others. Government Russian Federation approved by its resolution the Regulations on the evaluation of the effectiveness of investment projects in the placement on a competitive basis of centralized investment resources of the Development Budget of the Russian Federation. As an annex to this provision, the Government proposes a layout of a business plan submitted by the applicant as part of the application

It is possible to single out the basis of all the above methods of drawing up business plans. These sections are based on:

• - financial plan;
• - marketing plan;
• - production system.

These sections are interconnected by an organizational plan (a specific scheme for the implementation of the project), with a corresponding miscalculation of risks and the allocation of compensatory measures. It is these fundamental key sections that laid the foundation for Russian standards for the formation of business plans.

AT recent times Based on these methods, text templates for writing a business plan appeared. Such a template in the process of developing a business plan is overgrown with corrected information, calculations, tables and graphs. Thus, the maximum simplification of work on the text part of the business plan is achieved.

In general, we can conclude that the listed planning methods are very similar and basically complement each other, consider business planning from different angles and single out various planning stages as the main ones.

Marketing plans play a special role in the formation of a business plan. The marketing section is one of the most important parts of a business plan, as it directly talks about the nature of the proposed business and how the project will be carried out, thanks to which you can count on the success of the enterprise. In other words, the purpose of this section is to explain how the proposed business intends to influence and respond to the market environment in order to sell the product or service. The entrepreneur must present his business here as an attractive investment opportunity, as a credit risk with attractive prospects. A marketing plan can be formed in different ways depending on the type of business and the complexity of the market.

Marketing plans necessarily include a description of the overall marketing strategy, pricing policy, tactics for product advertising, its implementation and after-sales service, as well as sales forecasts.

When describing the tactics of selling products, it is advisable to indicate the methods of implementation (own distribution network, sales representatives, intermediaries) that the company could use in the near future and in long term, as well as any special requirements for the sale of products. The business plan should indicate how the implementation will be carried out, including methods, transportation, insurance, credit, customs fees, etc.

A significant place in the business plan is given to production planning. First of all, it is necessary to pay due attention to the analysis of products or services specific to this business, since, regardless of strategic considerations, a business will not be successful if its products and services are not attractive to the market. One of the tasks of this part of the plan is to describe in a concise form the main parameters of the goods and services offered by this firm. It is important that their attractive features are highlighted in a simple and clear way (use and attractiveness of goods and services, their design and development). Sometimes it is useful to provide a list of experts or consumers who are familiar with the product or service mentioned and can give a favorable review of it. Such information may be in the form of a letter or report and included as an attachment.

The main purpose of the production plan is to provide information on the availability of production from the production side of output and the development of measures to maintain and develop production. This section should include information such as the location of the facility, the types of production facilities required, the required production facilities, the need for fixed production assets and labor.

The financial plan considers the issues of financial support for the company's activities and the most efficient use of available funds based on an analysis of current financial information and a forecast of sales volumes in the markets in subsequent periods. The purpose of the financial plan is to formulate and present a comprehensive system of formulations and projections that reflect the financial results of the company. This section is the most important for the investor, because. it is from him that he learns what profit he can count on.

The financial plan must include an operational plan, an income statement, a statement of cash flows and balance sheet.

Let's briefly characterize them. The operational plan (report) reflects the results of the interaction of the company and its target markets for each product and market for a certain period. At the firm, this document is developed by the marketing service. The set of indicators provided in the operational plan allows demonstrating to the company's management what market share is occupied by the company for each product and what is expected to be won in the future. The indicators are determined for each type of product or service, which makes it possible to compare them with each other in terms of economic efficiency. Such a forecast is usually made three years in advance, and the data for the first and second years should be given quarterly, because. for the initial period of time, the future buyers of the product are precisely known. For each reporting period, the considered set of indicators is calculated on the basis of a special market research. This is important for the subsequent planning of equipment purchases, advertising costs and hiring workers.

Thus, having considered the goals and essence of planning, as well as various aspects of the practice of drawing up business plans, we can conclude that the business plan is an integral part of intra-company planning, one of the most important documents developed at the enterprise.