Fundamentals of planning the organization's activities. Fundamentals of planning and marketing activities of the organization
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 of economic analysis by 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 graphs, parallel execution of work in space and time on complex objects (for example, the reconstruction of a workshop, the development and mastering of new equipment, etc.) is simulated.
Program-target methods allow you to draw up a plan in the form of a program, that is, a set of tasks and activities united by one goal and timed to specific dates. A characteristic feature of the program is its focus on achieving final results. The core of the program is the general goal specified in a number of sub-goals 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 in various markets, etc. are predicted. 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. The objects of medium-term planning are the organizational structure, production capacities, capital investments, financial requirements, research and development, market share, etc. for 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 interconnected and form a 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, bank interest rates for loans, the 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 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 in contrast to long-term and strategic planning, it 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 an independent type of 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.
Introduction
1. Analysis of the main performance indicators of the object of study
2. Development of a long-term plan for the work of the enterprise
3. Development of the current work plan of the enterprise
3.1 Logistics plan
3.2 Plan for work and wages
3.3 Sales and profit plan
3.4 Profit utilization plan
Conclusion
Bibliography
Introduction
One of the most important stages of the company is planning, i.e. determination of the goal of development of the managed object, prospects and means of achieving it, development of a program, action plan of various details for various periods of time.
Today, any more or less large entrepreneur, firm, state, cooperative, private enterprise has a well-known plan for conducting their activities.
Planning is one of the most important prerequisites for optimal production management. The essence of the plan is orientation to the future, i.e. the choice of a goal and the definition of methods and ways to achieve this goal.
The planning process allows you to see the whole range of future operations entrepreneurial activity and anticipate what might happen. Planning is especially important in commercial activities, where long-term foresight and preliminary developments are required prior to the first steps of the enterprise.
The current economic situation associated with the transition to a market economy dictates to enterprises a new approach to intra-company planning. They are forced to look for such forms and models of planning that would ensure the maximum efficiency of the decisions they make.
This course work is devoted to one of the most optimal options for achieving such decisions - the planning of activities in the enterprise.
The object of the study is the travel agency Metropol LLC.
The purpose of the course work: To analyze the activities of this enterprise and develop a plan for long-term development.
1. Brief description and analysis of the main performance indicators of Metropol LLC
Metropol Limited Liability Company (hereinafter referred to as Metropol LLC) was established in 2003 in accordance with the Civil Code of the Russian Federation, the Law on Companies, and other regulations, approved by the founders.
Society is commercial organization, it acquired the rights of a legal entity from the moment of registration.
The activities of the company, the rights and obligations of its founders are regulated by the Civil Code of the Russian Federation, the Law on Companies, and others. regulations governing the activities of legal entities, the Charter, approved by the leaders.
The Company owns separate property, an independent balance sheet, a round seal with its name, current and other bank accounts, branded and service marks, other paraphernalia and exclusive rights to use them.
The authorized capital of Metropol LLC is 100,000 rubles.
The property of Metropol LLC consists of fixed and current assets, as well as other valuables, the value of which is reflected in the independent balance sheet of the enterprise and is formed from its own and borrowed funds.
The management of the current activities of the company is carried out by the director - the sole executive body society. The director of the company is accountable to the general meeting of participants. The director of the company is elected by the general meeting of participants for a term of 5 years. The director of the company may also be elected not from among its members.
Metropol LLC is engaged in travel agency activities, providing the following types of travel services:
Main services:
· selection and sale of tour packages in the region (boarding houses, sanatoriums, rest houses, camp sites);
· selection and sale of tour packages within the Russian Federation (mainly the Black Sea coast);
· selection and sale of tour packages to the CIS countries (Crimea, Abkhazia);
selection and sale of tour packages to children's camps;
search and implementation of tours to any country in the world;
Search and implementation of "burning" tours;
sale of tours to river cruises;
· Courier services.
Additional services :
· registration of passports and visas;
Assistance in finding and purchasing bus, rail and air tickets;
consultation on the preparation of documents necessary for the implementation of the tour package;
organization of transfer;
insurance services.
Metropol LLC provides travel services in the areas tourist routes both in Russia and abroad.
Motto Metropol LLC: "With a reliable companion even to the ends of the world!".
Mission Metropol LLC:
We strive to become the best travel company.
— we guarantee the reliability of the provision of tourist services.
the main objective activities of Metropol LLC is - Receiving a profit.
Basic goals:
Growth due to the mutual benefit of the firm and consumers;
The need is the most important figure;
Employees are the main capital of the company;
Steady growth through innovation.
The priorities of the goals are determined by the level of profitability of the company (Fig. 1).
Fig.1 Priorities of the goals of Metropol LLC in terms of its social responsibility
When choosing preferred targets, Metropol LLC takes into account the interests of the main groups (Table 1).
Table 1
Major Groups Affecting the Organization
Company tasks:
Providing leadership in the provision of tourism services;
development of new types of services;
· leadership in increasing the volume of services, reducing costs, increasing profits.
Technique and technology control systems: Metropol LLC uses modern technical equipment: computers connected to a local network with Internet access; work using Email; printers; Xerox; scanner; telephone / fax and others. In the formation of the tourist product are used computer programs(in this case, on-line booking) and various search engines (“Tourindex”, “Tury.ru”, “Broni.ru”, etc.).
Metropol LLC uses a linear-functional organizational structure of management, which provides management, starting from the second level of the hierarchy, the division of management tasks "by function".
The linear-functional management structure is characterized by: high centralization of strategic decisions and decentralization of operational ones, organization of directive relations according to a single-line principle, the predominant use of coordination tools with technical support.
The organizational structure of Metropol LLC is shown in fig. 2.
Rice. 2. Organizational structure of management of Metropol LLC.
The structure has the following advantages (Table 2.):
Table 2.
Advantages of the linear-functional management structure of Metropol LLC
The disadvantages of the linear-functional organizational structure of management are indicated in Table. 3.
Table 3
Disadvantages of the linear-functional organizational structure of the management of Metropol LLC
Economic indicators.
The absolute efficiency of management of Metropol LLC is shown by the main economic indicators. The most important among them are indicators of profit, which, in the conditions of transition to a market economy, forms the basis of the economic development of the enterprise. The main economic indicators are presented in Table 4 (Appendix 3.4).
Table.4
The main economic indicators of the activity of Metropol LLC in dynamics for 2006-2007.
An analysis of the main economic indicators of economic activity shows that in 2007 the Metropol Company more than doubled the volume of its own production sales, the revenue increased by 108%, amounting to 57,017 thousand rubles in 2007. against 27469 in 2006.
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, which is necessary in modern conditions. When planning, tasks are set, material, labor and financial means for achieving them and deadlines are determined, 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 policy for the long term.
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 provisions, 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 activities contains a whole system of economic indicators, which represent a general program for the 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 rates of expenditure of different resources per unit of output (raw materials, materials, equipment, working hours, cash, etc.) argue. 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 are statistical, for example, correlational, 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. Systems 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.
Fundamentals of enterprise planning
For example, a product-market strategy cannot be effective if it was developed in isolation from taking into account the marketing strategy, competitive strategy, investment strategy, etc. Only a holistic consideration of all strategies makes it possible to develop a company's strategic plan; 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 elements: 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) economic incentive funds; eleven) financial plan; 12) a plan for the protection of nature and rational use natural resources; 13) social development of the 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 making any managerial 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. Regulatory framework for planning
Planning as a continuous systematic information-processed process of determining future goals, means and methods for the formation, development of an enterprise and its management. Types of planning and the regulatory framework for its implementation, performance evaluation.
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Strategic (long-term) planning at the enterprise
Stages and goals of strategic planning. The process of forming the mission and goals of the enterprise. The process of strategic planning in JSC "Banking Service". Analysis of the external environment, strengths and weaknesses of the enterprise. Selection, implementation and evaluation of the strategy.
term paper, added 09/06/2011
Enterprise planning
Essence, stages and functions of enterprise strategic planning. Strategic planning is one of the functions of management, the process of choosing the goals of the organization and ways to achieve them. Planning the distribution costs of a commercial enterprise and their classification.
test, added 03/29/2009
Strategic planning of the enterprise
Theoretical and methodological foundations, essence, methods and models of strategic planning of the enterprise. The process of choosing the goals of managing an organization and ways to achieve them. Guidelines for the development of a strategic plan.
term paper, added 09/20/2011
Planning in the sales management process
Planning the price and sales volume of a retail enterprise. Strategic planning at trade enterprises as a forecast of possible trends in the state of the enterprise in the future.
Enterprise planning (page 1 of 11)
Types of strategy and the choice of goals for the development of a trading enterprise.
test, added 02/07/2011
Strategic planning
The essence of the strategy, its distinctive features. Definition, purpose and functions of strategic planning. The structure of the process of determining the mission and goals of the organization. Selection, implementation, evaluation and control of the implementation of the strategy. Analysis of the external environment.
abstract, added 05/10/2009
Strategic planning of innovative activity at the enterprise
Modern planning theory. Strategic planning at the microeconomic level. Strategic planning on the example of American firms. Ranking of the main goals. Creation of skills and abilities, formation of abilities, renewal ring.
presentation, added 04/27/2011
Strategic planning of an industrial enterprise
The essence of strategic planning and its place in the management system. Stages of the strategic planning process. Approaches to the development strategy development. Analysis of the dynamics of technical, economic and financial performance of the enterprise.
term paper, added 08/04/2011
Strategic planning in management
The process of strategic planning and the procedure for implementing plans. Planning as a function of management. Requirements for management decisions and their classification. Communications in the control system. Types of communication, the company's strategic program.
test, added 10/07/2010
Development of proposals for improving the strategic planning of a modern machine tool enterprise
Strategic planning is a management function, which is the process of choosing the organization's goals and ways to achieve them. It provides the basis for all management decisions. Improvement of the modern machine-tool enterprise.
thesis, added 06/10/2009
The company's strategy in the long run (on the example of Apple)
Development strategy and strategic planning. Reference business development strategies, strategy implementation management. The structure of enterprise plans, strategic planning. Development of an enterprise development strategy and strategic management.
term paper, added 09/02/2013
Application
to the Government Decree
Russian Federation
Planning at the enterprise: lecture notes (G. A. Makhovikova, 2007)
(see text in previous
APPROVED ______________________________ (name of the departmental ______________________________ act of the federal executive body ______________________________, ______________________________ exercising the rights of ______________________________ owner of the property ______________________________ of the federal state ______________________________ unitary enterprise) dated "__" _____________ N ___
PROGRAM OF ACTIVITIES
FEDERAL STATE UNITARY ENTERPRISE
__________________________________________________
(Business name)
for ____ year
G. _______________
|
List of changing documents |
(as amended by Decrees of the Government of the Russian Federation of March 23, 2006 N 156,
dated 20.06.2011 N 499)
1.3 Basic planning principles
The principles of planning the enterprise can choose independently. To basic principles planning includes the following:
Flexibility (adaptability)- a reaction to the variability of conditions, which manifests itself in giving plans the ability to change their direction in order to counteract a possible or actual decrease in the efficiency of the functioning of an economic object - this means that the enterprise must have some margin of safety, some reserve (cash, production capacity, area).
Continuity assumes that planning should be carried out continuously within the established cycle; such planning allows you to involve the employees of the enterprise in the process of developing a plan.
Holism- combines two areas of coordination and integration. The principle of coordination states that the activities of any part of the organization cannot be planned effectively if done independently of other units at this level. The principle of integration assumes that there are various relatively separate subdivisions in the organization with their own private plans, but each of the subsystems must act on the basis of the general strategies for the development of the enterprise and its plan must be part of the plan of a higher level subdivision. Therefore, according to the principle of holism, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence.
Optimality- the choice of alternative development options such that will ensure maximum efficiency of the enterprise.
Complexity- interrelation interdependence of all elements of the planning system.
Purposefulness— development of plans to achieve the intended goals.
Accuracy suggests that plans should be specific and detailed to the extent necessary for the successful implementation of the plan and to the extent internal capabilities allow.
1.4 Key steps in the organization's planning process
Planning activities can be divided into several main stages:
The process of planning, or the direct process of planning, that is, making decisions about the future goals of the organization and how to achieve them. The result of the planning process is a system of plans.
Activities for the implementation of planned decisions.
Topic I. Fundamentals of enterprise planning
The results of this activity are the real performance indicators of the organization.
Results control. At this stage, real results are compared with planned indicators, as well as the creation of prerequisites for adjusting the organization's actions in the right direction.
Thus, the planning process is the first stage of the overall activity of the firm. The planning process consists of a series of steps following each other:
The firm conducts research on external and internal environment organizations. Identifies the main components of the organizational environment, highlights those that really matter to the organization, collects and monitors information about these components, makes forecasts for the future state of the environment, and assesses the real situation of the company.
The company sets the desired directions and guidelines for its activities: vision, mission, set of goals. Sometimes the stage of setting goals precedes the analysis of the environment.
Strategic analysis. The company compares the goals (desired indicators) and the results of studies of external and internal environmental factors (limiting the achievement of the desired indicators), determines the gap between them. With the help of methods of strategic analysis, various options for the strategy are formed.
The choice of one of the alternative strategies and its development are made.
The final strategic plan of the company is being prepared.
Medium term planning. Medium-term plans and programs are being prepared.
Based on the strategic plan and the results of medium-term planning, the firm develops annual operational plans and projects.
Plan implementation process.
Control over the implementation of the plan.
In general, the planning process is a closed cycle with direct (from developing a strategy to determining operational plans to implementation and control) and reverse (from taking into account the results of implementation to reformulating the plan) communication.
The choice of the mission and goals of the organization is the first and most important decision in planning. To formulate the mission of the company is the most important decision for its founders and top managers. The mission is the core of the company, the most stable part of its organism, this is the goal for which the organization exists and which must be completed in the planned period.
In the case of a broad understanding, the mission is considered as a statement of philosophy and the meaning of the existence of the organization. The philosophy of the organization determines the values, beliefs and principles in accordance with which the organization intends to carry out its activities.
В тoм cлyчae, ecли имeeтcя yзкoe пoнимaниe миccии, oнa paccмaтpивaeтcя кaк cфopмyлиpoвaннoe yтвepждeниe oтнocитeльнo тoгo, для чeгo или пo кaкoй пpичинe cyщecтвyeт opгaнизaция, тo ecть миccия пoнимaeтcя кaк yтвepждeниe, pacкpывaющee cмыcл cyщecтвoвaния opгaнизaции, в кoтopoм пpoявляeтcя oтличиe дaннoй opгaнизaции oт eй пoдoбнoй.
description of products and (or) services offered by the organization;
characteristics of the market - the organization determines its main consumers, customers, users;
the goals of the organization, expressed in terms of survival, profitability growth;
technology: characteristics of equipment, technological processes, innovations in the field of technology;
philosophy: basic views and values of the organization should be expressed here, serving as the basis for creating a motivation system;
an internal concept, within which the organization describes its own impression of itself, indicating the sources of strength, the main weaknesses, the degree of competitiveness, the factor of survival;
external image of the company, its image.
The organization must look for its mission in the external environment, since only the constant maintenance of social significance ensures its survival and stable functioning in the future.
The mission of the organization is the most important component of planning the development of any company. It defines the main purpose of the company. The company, as a rule, begins its activity with the definition of a clear mission, established by the top management.
The company's mission statement should reflect the company's vision and direction for the next ten to twenty years. Companies should not revisit their mission every few years in response to the slightest change in the market environment. However, the company should redefine its mission if it does not inspire consumer confidence or conflicts with the best way for the company to develop. The company's mission statement should include the following:
1. The mission of the enterprise in terms of its main services or products, main markets and main technologies;
2. The external environment in relation to the firm, which determines the working principles of the enterprise;
3. Culture of the organization.
Mission Statement is the formulation of the main goal of the company: what it wants to achieve in the most broad sense.
The formation of the company's goals comes from an assessment of the potential capabilities of the company and the provision of its appropriate resources. In management theory, the goals of the organization are divided into general goals, developed for the company as a whole, and specific goals, developed for the main activities of the company's divisions on the basis of a general strategy.
1. General (global) goals should reflect the concept of the company; should be developed for the long term; determine the main directions of the company's development programs; should be clearly articulated and linked to resources; should be ranked by priority.
2. Specific goals are expressed in quantitative and qualitative indicators (profitability, rate of return).
3. Other specific goals (sub-goals):
marketing (sales level, diversification, distribution system, sales volume);
research and development (new products, product quality, technological level);
production (costs, quality, saving material resources, new and improved products);
finance (structure and sources of financing, profit distribution methods, minimization of taxation);
Goals should be:
1. specific and measurable;
2. time-oriented (long-term, medium-term, short-term);
3. achievable;
4. compatible.
The tasks of choosing a goal are determined by each firm independently, depending on the activity in which it is engaged. In general, the goals of any company are as follows:
1. Increasing the controlled market share;
2. Anticipation of consumer requirements;
Release of products of higher quality;
4. Ensuring agreed delivery times;
5. Establishing the price level, taking into account the conditions of competition;
6. Maintaining the reputation of the company with consumers;
In conclusion, it should be noted that in order for the company to achieve its goals, it is necessary to have strong ties within the organization that would determine the overall strategy, structure and style of management.
1.5 Concept and types of plan
The result of the planning process is a system of plans. The plan includes key performance indicators to be achieved by the end of the planning period. Essentially, a plan is a set of instructions for managers describing what role each part of the organization should play in achieving the firm's goals.
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18.1. Purpose, content, principles and methods of planning
Planning is a kind management activities, as well as one of the main functions of management.
Planning is implemented in the principles and methods of planning, which reflect the requirements of objective economic laws.
The plan in the broad sense of the word includes goal setting, as well as means and methods for achieving goals, linking goals, costs and results.
In the narrow sense of the word, the function of planning includes the definition of a system of measures that make it possible to ensure the achievement of development goals.
In practice, planning is understood as the preparation of special documents - plans that define specific steps for organizing the implementation of decisions made. A plan is an official document that reflects:
– forecasts for the development of the organization in the future;
– intermediate and final goals and tasks facing the organization and its divisions;
– distribution of resources and mechanisms for coordinating ongoing activities.
There are the following types of plans:
1. Depending on the content of economic activity:
– production plan;
- marketing plan;
– logistics plan;
– plans for research and development work (R&D).
2. Depending on the organizational structure of the enterprise:
– production unit plans;
– plans of subsidiaries.
Plans are divided according to the timing of the implementation:
- for long-term (over 5 years), related mainly to the category of target plans;
- medium-term (from one to 5 years), carried out in the form of various programs;
- short-term (up to 1 year), carried out through the formation of budgets, network schedules, etc. A variety of short-term plans are operational, drawn up for a period from one shift to 1 month.
The level and quality of planning is determined by the following conditions:
1) the competence of the management of the enterprise (firm) at all levels of management;
2) qualifications of specialists working in functional units;
3) the presence of an information base and the provision of computer equipment.
Planning is based on a number of principles, i.e. rules that must be taken into account in the process of its implementation.
The main principle is the participation of the maximum possible and at the same time the minimum necessary number of employees of the organization in the work on the plan already at the earliest stages of preparation. This is due to the fact that people will sooner and more willingly fulfill the tasks that they have set themselves, since they are closer and more understandable to them than those that are brought "from above".
Another principle of planning is its continuity, due to the appropriate nature of the economic activity of the organization. In accordance with it, planning is not seen as a single act, but as a constantly recurring process, in which all current plans are developed taking into account the fulfillment of the past and the fact that they will serve as the basis for planning in the future. Thus, a certain continuity of plans is ensured.
The continuity of planning requires compliance with the principle of flexibility, which implies the need to adjust or revise at any time a previously made decision in accordance with changing circumstances. To ensure flexibility, so-called “pillows” are laid in the plans, which give freedom of maneuver within certain limits.
The unity and interconnectedness of individual parts of the organization requires adherence to the planning of its activities of such a principle as the coordination of plans in the form of coordination and integration. Coordination is carried out “horizontally”, i.e. between units of the same level, and integration is carried out “vertically”, i.e. between higher and lower units.
An important principle of planning is economy, the essence of which is that the costs of drawing up a plan are less than the effect obtained after its implementation.
Another principle of planning, the most important from the point of view of efficiency requirements, is the creation of the necessary (favorable) conditions for the implementation of the plan.
The principles listed above are universal, suitable for various levels of management, while at the same time, each of them can also apply its own specific principles.
The planning process, for example, in large Western firms is carried out by a planning committee, whose members are usually the heads of departments, as well as the planning department and its field structures. The activities of planning bodies are coordinated by the first person of the organization or his deputy. The task of planning bodies is to determine which units will participate in the implementation of certain organizational goals, in what form this will take place, and how it will be provided with resources. All this is formalized in the project of planned indicators, which is sent for consideration to future executors. The latter, having familiarized themselves with them, make their additions, corrections, comments, which are considered in the planning bodies.
If the organization is multi-level, then planning must be carried out simultaneously at all levels, since no planning solution is independent of the others.
In the best foreign practice, the formation of plans in the production departments, where the initial plan is prepared, mainly prevails. The planning department of a company, for example, develops directives that go to the line planning department (production unit) to take into account its performance in the preparation of the original plan. This is how the principle “the performer plans” is implemented.
Features of the planning process in organizations depend on the degree of centralization of management in them. If centralization is high, the planning bodies single-handedly take most of the decisions relating not only to the organization as a whole, but also to individual units; at an average level, they make only fundamental decisions, which are subsequently detailed in departments. In a decentralized organization, goals, resource limits, as well as a single form of plans, which are already compiled by the units themselves, are determined “from above”. In this case, the central planning bodies coordinate them, link them and bring them into a common plan of the organization.
Depending on economic opportunities, organizations can use three approaches to planning. If its resources are limited and no new ones are foreseen in the future, then the goals are set primarily taking into account the available resources and are not revised further, even if some unforeseen opportunities appear. This approach is used mainly by small organizations whose main goal is survival. Larger enterprises can afford to change plans to accommodate new opportunities, leveraging additional funds that they can source to exploit them. Thus, the plans drawn up will not necessarily remain unchanged, but may be adjusted depending on the situation. This approach to planning is called adaptive. Finally, organizations with significant resources can use an optimization approach to planning that comes not from resources, but from goals, so if the project promises to be profitable, no expense is spared on it.
The following are known plan development methods:
- balance;
- normative;
- mathematical;
- scientific, etc.
The balance method is based on the mutual linking of the resources that the organization will have and the needs for them within the new period. It is implemented through the compilation of system balances: material, cost and labor, which in turn can be reported on the time horizon.
nym, planned and predictable, and for the purposes of creation - analytical and working.
The normative method consists in the fact that the basis of planned costs for a certain period is the cost norms of various resources per unit of output (raw materials, materials, equipment, working hours, cash, etc.). The norms used in planning can be natural, cost and time.
The mathematical method is reduced to optimization calculations based on various types of models. The simplest models are statistical. With the help of statistical models, it is possible to determine future income based on current investments and given interest rates, to carry out other financial calculations (in the field of financial planning). It must be borne in mind that the application various methods has its own limits, which are determined by the lack of time and the inertia of employees.
Scientific methods are based on the wide use of deep knowledge about the subject of planning.
18.2. Planning organization
and its regulatory framework
The planning system at the enterprise is coordinated and directed by the planning and economic department.
The main functions of the planning and economic department include:
– development of the structure of planning directions mandatory for the enterprise, approval of their governing bodies enterprises;
– organization of work on drawing up plans, preparation of material and initial data in all departments and services of the enterprise participating in planned work;
- preparation of technical and economic forecasts for the most important areas of the enterprise's activities;
– development of regulatory planning documents for the structural and functional divisions of the enterprise;
– coordination of plans of all departments of the enterprise;
– control over the implementation of the plans of the enterprise as a whole and its individual structural and functional divisions.
The most important element of the planning system at the enterprise is the regulatory framework, which is a set of norms and standards for the use of material, labor, financial resources and working time, as well as determining the procedure and methods for their formation, improvement and application. In planning practice, the following characteristics of norms and standards are most often used.
The norm is the maximum allowable planned absolute value of the consumption of resources per unit of output or work of the required quality in specific production conditions (for example, the rate of consumption of electrical energy for production
1 thousand conv. l.-ott., norms of production stocks of paper, cardboard, etc.).
The standard is a planned indicator that characterizes the elemental components of the consumption rates of raw materials, materials, fuel, energy, labor costs, finances and the degree of efficiency of their use (for example, the standards for the duration of production operations for the manufacture of products, the standards for waste and losses, working capital, the ratio of the number of workers, specialists, employees and managers in the total number of industrial and production personnel of the enterprise, etc.).
Norms and standards are the initial values for the development of planned indicators of the enterprise. With their help, it is planned, controlled and, if necessary, regulated its production and economic activities, as well as accounting and planning. Scientifically substantiated norms and standards ensure the progressiveness of the developed plans, the rational and efficient use of all resources.
In relation to the enterprise, the following groups of norms and standards are distinguished: labor costs and wages, consumption and stocks of objects of labor, the need for equipment, machines
and mechanisms, organization of production processes, in the field of financial activities and product quality assurance. In turn, each of the selected groups of norms and standards is classified according to the following criteria (Table 23).
18.3. Strategic, current, operational and business planning | ||
Classification of norms and standards | Table 23 |
|
classification | Types of norms and standards | |
Time of action | Perspective, current, operational | |
Usage level | Shop, factory, interfactory, intersectoral, |
|
Republican | ||
Degree of aggregation | Detailed (by operation), nodal, individual |
|
dual, group | ||
Degree of detail | Specific, summary | |
Purpose | Norms and standards for the use of material, |
|
labor, financial resources and working time |
||
Normalization object | Norms and regulations per unit finished products, |
|
semi-finished product, type of work, technological re- |
||
business, maintenance and repair of equipment, |
||
company assets, production efficiency |
||
Norms and standards are a means of determining the needs of an enterprise in various resources, a tool for monitoring their use, one of the main stimulating factors in the development and implementation of resource-saving technologies and other measures for the economical use of all resources.
18.3. Strategic, current, operational and business planning
Strategic Planning (SP) - determination of the main long-term goals and objectives of the enterprise and the choice of directions for its activities to achieve its goals (for example, maintaining positions in the domestic and foreign markets, increasing the production of new products, expanding sales markets, developing and implementing new activities).
The essence of the joint venture lies in the fact that in the conditions of fierce competition it is correct to choose types of production activities that are different from competitors or to produce similar products with a higher competitiveness indicator.
In the practice of strategic planning, various strategies are used, which in a market economy determine the behavior of the company's management depending on its state.
and market conditions. With a large variety of strategies, they are classified according to the directions of formation, groups and types.
According to the directions of formation, the following strategies are distinguished:
– leadership strategy, which consists in the desire of the enterprise to minimize the costs of production and sales of products, thereby reducing the prices of their products and expanding on this basis the share (segment) of the sales market;
– specialization strategy, providing for the release of products of a certain type with high quality, superior to competitors, in order to attract the attention of buyers
to the company's products and ensure sustainable demand for it;
– concentration strategy, which is based on the concentration of the enterprise's efforts on a specific segment of the sales market and the satisfaction of the specific needs of customers.
As part of the considered areas, the strategies are combined into the following groups:
– limited growth strategy, which is characterized by planning for the prospect of minor changes in production water and economic activities of the enterprise in connection with the stability of the position and financial stability in the current conditions, and the hope for maintaining such a situation in the future; this group includes the following types of strategies:
a) strengthening the position of the enterprise in the sales markets for products; b) search and development of new markets; c) updating the company's products;
– integrated growth strategy, carried out on an economical
the economic interests of the participants through an annual increase in the growth rate of output compared to the previous period; the following areas can be distinguished:
a) backward integration, which involves the establishment and strengthening of control over the suppliers of the most important material and technical resources;
b) upward integration, which consists in expanding the network of service, sales and other service organizations that contribute to the activation of demand;
– diversified growth strategy, which provides
stimulates the production of new types of products and includes the following types of strategies:
a) concentric diversification, which is based on the use of existing opportunities (equipment, technology);
b) horizontal diversification through the production of new products and their sale in newly developed markets;
c) mixed diversification, in which it is planned to release new products and sell them in newly developed markets;
– reduction strategy, used in cases where it is necessary to restructure an enterprise after a long period of recession or to increase production efficiency during periods of recession; it includes the following types of strategies:
a) obtaining maximum profit by reducing production costs and abandoning long-term development;
b) liquidation of one or more divisions of the enterprise; in) complete liquidation if it is impossible to continue
water and economic activities.
The listed strategies differ in the peculiarities of their application, the content of goals and objectives, and the types of varieties included in their composition.
The choice of enterprise development strategies should be carried out taking into account republican and sectoral programs in the relevant field of activity for the planned period, as well as on the basis of an analysis of possible markets for the enterprise's products, existing and potential production, labor and financial opportunities, as well as strengths and weaknesses of production - economic activities of the enterprise, possible changes in the internal and external environment and taking into account other factors that may affect the results of production and economic activities.
Current planning at the enterprise is integral part common system planning, occupies an intermediate position between strategic and operational types of planning and is a means for implementing the strategy of the enterprise. Its essence lies in the fact that it is based on detailed programs of production, economic, social and other activities of the enterprise, which specify the directions of development for the appropriate period of time based on the tasks of the strategic plan, taking into account the rational and efficient use of all resources.
primary goal operational planning– ensuring the uniform and rhythmic operation of the enterprise as a whole and its individual divisions in accordance with the terms of delivery of finished products established in the plan, obtaining material and technical resources, mastering new products.
Operational planning is the main part of intra-factory planning. Its peculiarity lies in the fact that it is called upon at each interconnected production site within the enterprise to determine the volume of output in a specific nomenclature and assortment, both in quantity and in quality and terms of their manufacture. Under these conditions, the foundations are laid for the fulfillment of the production task and deliveries in accordance with the concluded contracts.
To ensure the uniformity of output, its production is usually planned for decades. With mass production, ten-day planning is supplemented by the development of a daily, shift, and sometimes hourly schedule. The progress of these schedules, the degree of deviation from them characterizes the uniformity of output per day, shift, hour. In the course of operational planning, the production program of the enterprise is distributed among workshops and sections. In turn, the shops and sections bring the planned task to each workplace. At the same time, the coordination of the work of associated workshops, sections and workplaces is of great importance.
Business plan of the enterprise is his program production and economic activities for the near and distant periods in accordance with the needs of the market and the possibilities of acquiring resources. It is recommended to develop three to five years (sometimes for a year), and the main indicators for the first year are calculated for each month, for the second - quarterly, and starting from the third year - for an annual period, when preparing investment projects - for the period of their operation.
Most often, a business plan is used when looking for investors, lenders, sponsorships and other investments. In this case, a business plan is drawn up investment project– basic-
a document that allows you to justify and evaluate the possibilities of an investment project, determine income and expenses, promote self-financing in the future, calculate the flow of real
money, analyze break-even, payback and other indicators. Such a plan is a special project management tool widely used in the practice of investment design.
In the conditions of market relations, a business plan should include issues of studying the market (supply and demand) and competition, possible risks and uncertainties in production, economic and financial activities, sales (sales) and their consequences.
With its help, the leader must first of all find strong and weak sides production activities, realistically assess the position on the market among competitors, objectively determine the needs for financial resources and in their sources, in order to achieve economic efficiency of production and preserve the legal independence of the enterprise.
The business plan of the enterprise should:
– serve as a basis for organizing the production of products (performing works, services), substantiating an effective management structure, implementing selected marketing areas
and sales of products, logistics of the enterprise;
– show ways to achieve certain goals, taking into account available resources and other opportunities, to ensure their more efficient use;
– force to analyze the work of the enterprise in accordance with the activities of competitors, to determine their weaknesses and strengths;
– minimize errors and omissions that could lead to significant losses, make the company more prepared for sudden changes in the market situation;
– be a tool for banks, creditors, shareholders, etc.;
– allow an objective assessment of the economic feasibility of investments and further development of an enterprise (company, business, etc.).
The form and structure of the business plan is determined by the enterprise itself. In all cases, it should reflect the concept of entrepreneurship and the goals of production, the distinctive features of the products and the share of satisfaction of market needs by it, the tactics of the enterprise's behavior on
certain market segments, a financial plan and a strategy for financing, investing and developing production with detailed calculations of production and sales costs (calculating the cost of products, works, services), resource use.
By its nature, the business plan of the enterprise (firm) should be a clearly structured system of data on the commercial intentions and prospects of the enterprise, production, financial and organizational support for the program for the implementation of the planned activities.
A business plan is necessary for the purposeful and systematic activity of any enterprise as a means of self-organization, as well as when establishing contacts with potential partners, investors and creditors. It should reveal the essence of the actions taken, a description of the enterprise, its actions in the market, the organization of production and labor, financing, it should show how it will successfully implement its goals.
18.4. Structure
and contents of the annual plan of the enterprise
The most common form of current planning is the annual enterprise plan. It represents a program (forecast) of the social and economic development of the enterprise and all its divisions, foreseen and prepared for the current period.
The planning of the current activities of many printing companies is largely determined by the planning of publishing activities or those organizations in direct connection with which printing services performers work. There is also a large number of printing enterprises operating autonomously (having a license for publishing). The planning of the activities of the latter is more flexible, since there is the possibility of making adjustments (changes) in the production process and relative independence in the implementation of the actions established by the plan.
The annual plan of a printing enterprise focused on working with specific publishers in the future period should be correlated with thematic planning release of publications.
The thematic plan includes literature that meets the profile of this publishing house - the needs and interests of the contingent of readers that it serves. Thematic plans of typified publishing houses include works belonging to one kind or type of literature or designed for a certain category of readers. The thematic plans of typified publishing houses provide for the release of works of special (industry) literature, which are mainly related to the development of the national economy and culture of the subject. Thematic plans of universal publishing houses include works different types literature.
Annual thematic plans are formed on the basis of perspective plans, which are compiled according to enlarged thematic sections and subsections of literature and usually include works already ordered by authors, themes of works for which the publishing house will involve authors, reprints of multi-volume collected works, selected works of fiction, scientific works, reference publications, textbooks, works of fiction, as well as other publications that require a long time for their creation, editing and printing.
The structure of the annual plan includes approximately the following sections and indicators:
1. Summary.
2. Enterprise development strategy.
3. Market analysis and marketing plan.
4. Production and sale of products.
5. Resource provision.
5.1. Calculation of material costs.
5.2. Calculation of the need for labor resources and the cost of paying employees.
5.3. Calculation depreciation charges.
6. Estimated indicators.
6.1. Cost of sales of products.
6.2. Profit from sale.
280 Chapter 18
7. Financial plan.
7.1. Cash inflow and outflow.
7.2. Investments in fixed assets and sources of financing (repayment of a loan (debt) and payment of interest).
8. Social development.
9. Environmental measures.
The planning process includes the following:
- analysis of the production and economic activities of the enterprise for the previous planning period;
– establishment on the basis of the performed analysis, as well as planned organizational and technical measures of reserves to increase production efficiency;
– development and justification of planning decisions for all sections of the annual plan.
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 goal, 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 tasks of planning the activities of the enterprise are to ensure financial stability enterprises, achieving higher profitability compared to the profitability of competitors, increasing 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 changing and clarifying plans in the process of their implementation, taking into account changes in the external and internal environment 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 be independent function management. 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, logistical 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, depreciation rates for fixed assets, rates inventory(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 development trends for the preplanned periods to the future.
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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 forthcoming economic development goals and forms of 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 the expected qualitative and quantitative results in the future. results.
The planning process usually goes through several stages (stages). It is customary to distinguish 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
| Technical and economic planning | Operational and production planning |
| I. Planning objects: |
|
| All activities of the enterprise and its structural divisions | The production process as a set of operations. Strict their (operations) linking in space and time |
| II. Meters: |
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| Volumetric, enlarged: tons, tenge | Physically detailed: operation-detail |
| III. Planning periods: |
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| Year, quarter, month | Quarter, month, decade, week, day, shift, hour |
| IV. Link to resources: |
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| Volumetric, by matching resources with needs | Volume-calendar, taking into account the launch-release |
| V. Methods of influencing the course of production: |
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| By bringing production targets, consumption rates, costs | By bringing process schedules to line managers |
| By analyzing the state of the facility and developing recommendations for line management | By direct casting systems into equilibrium, to the given parameters |
In the theory of planning, the following principles of planning are distinguished: unity, continuity, flexibility, accuracy and participation.
Unity principle predetermines the systemic nature of planning, which means the existence of a set of structural elements of the planning object that 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 source information used, regulatory framework, the methods used to obtain and agree on certain final planned indicators, it is customary to distinguish between 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 of material resources, use of capacities and working hours, depreciation deductions, etc.) and standards (impact on environment, 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.