Theoretical foundations of enterprise activity planning

20.09.2019

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. The Federal Service for Insolvency and Financial Recovery of Enterprises has developed a typical business plan structure, which should have the following information: general characteristics enterprises, brief information on the financial recovery plan, analysis of the financial condition of the enterprise, measures to restore solvency and support effective economic activity, market competition, activities in the field of marketing, production, financial plan.

Obviously, the larger the organization, the more complex its financial activities, the more complete and reasonable the development of the 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 more its segments must be taken into account, and with a large number of competitors, it is necessary to study the largest of them, their products 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, the developments of Tacis, a European Union program developed for the CIS countries (plus Mongolia) to subsidize acquisitions, are popular. modern technologies; as well as some others. The Government of the 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 application to this provision The government proposes a layout of the 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.

Recently, based on these methods, text templates for writing a business plan have 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 speaks directly to the nature of the intended business and how the project will be carried out, thanks to which the enterprise can be expected to succeed. 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 product sales, it is advisable to indicate the sales methods (own distribution network, sales representatives, intermediaries) that the company could use in the near future and in the long term, as well as any special requirements for product sales. The business plan should specify 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 output from the production side 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 industrial premises, the need for fixed production assets and labor.

In the financial plan, the issues of financial support for the activities of the company and the most efficient use of available resources are considered. Money based on the analysis of current financial information and the 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.

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Course work

Fundamentals of planning the organization's activities

Introduction

1. Theoretical foundations of planning the activities of the organization

1.1 Main purposes, goals and objectives of the plans

1.2 The main types of plans, planning the activities of the organization

2. Analysis of the current system of planning the activities of the organization LLC Trade House "Duslyk"

2.1 a brief description of activities

2.2 Analysis of production and sales planning

3. Development of measures aimed at improving the system of planning the activity of LLC Trade House "Duslyk"

3.1 Rationale for developing interventions

3.2 Development of measures aimed at improving the system of planning the activity of LLC Trade House "Duslyk"

Conclusions and offers

Bibliography

Introduction

On the present stage formation of a market economy in Russia, in the context of the structural restructuring of the country's economy as a whole, the creation and effective use of a comprehensive planning system for various levels management and at enterprises of various organizational and legal forms, as well as forms of ownership.

Despite the difficult economic situation of many enterprises, a trend is now beginning to appear towards an increase in their economic activity, especially in the field of product innovation. This requires appropriate financial, human and material and technical resources, as well as special training, retraining and advanced training of managers in the field of enterprise planning.

Scientifically grounded planning of the activities of enterprises should create the necessary and sufficient conditions for expanding, accelerating and improving the efficiency of creating and implementing various innovations: product, technological, economic, social, etc., aimed at developing competitive products and making a profit.

Therefore, of course, it is important to create the theoretical and methodological foundations of the enterprise planning system.

At present, the creation of an economic mechanism for planning the activities of enterprises is urgently required. To do this, highly efficient units of the enterprise planning service should be created, which implement the process of developing and implementing a set of enterprise plans.

All of the above led to the choice of the topic of the course work.

The purpose of the course work is to consider the theoretical foundations of planning the activities of the organization, the analysis and development of measures to improve the planning system in LLC Trade House "Duslyk".

Taking into account the goal in the course work, it is necessary to solve the following tasks:

Reveal the goals and objectives of the plans;

Explore the varieties of plans, planning the activities of the organization;

Conduct an analysis of the existing system of planning the activities of the organization LLC Trade House "Duslyk";

Develop measures to improve the planning system for the activity of LLC Trade House Duslyk.

The object of the study is LLC Trade House "Duslyk".

The subject of the research is the system of organization development plans.

The first section outlines the theoretical basis for planning the activities of the organization, the goals and objectives of the plans, as well as the types of plans.

The second section reflects the analysis of the existing system of planning the activities of the organization LLC Trade House "Duslyk".

In the third section, measures are developed to improve the planning system for the activities of LLC Trade House Duslyk.

When writing this work, we used study guides on business management, as well as articles in periodicals such as "Russian Entrepreneurship", "Marketing" and "Company Management". In general, the topic is revealed in the literature quite fully.

1. Theoretical foundations of planning the activities of the organization

1.1 Main purposes, goals and objectives of the plans

The plan is an official document that reflects the forecast for the development of the organization in the future, in the intermediate and final tasks, the goals facing it and individual divisions; a mechanism for coordinating current activities and allocating resources; emergency strategy.

The essence of planning is manifested:

1. In specifying the development goals of all firms and each division separately for a specified period.

2. Definition of the economic task, means and their achievement, timing and sequence of implementation.

3. Identification of material, labor and financial resources necessary to solve the assigned tasks.

Thus, the purpose of planning, as a function of management, is to strive to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of the company.

The need and need for planning stems from:

1. Socialization of production.

2. Specialization and cooperation of production within the framework of social economy.

3. The presence of numerous structural divisions within the company.

4. Close intercompany ties with suppliers of raw materials, including a single technological process.

5. Requirements of scientific and technical progress - quickly take into account and master latest achievements sciences and technology.

Planning tasks:

Long-term planning is designed to determine the general strategic goals and directions for the development of the company, the resources necessary for this and the stages of solving the tasks.

Current planning is focused on the actual achievement of the intended goals, based on specific conditions and market conditions, at each given stage of development. The current plan is developed, long-term plans are concretized, taking into account the specific situation.

Consider the principles of the plan in Figure 1.1.1.

There are the following planning phases:

1. Definition of planning goals.

2. Analysis of planning issues.

3. Search for alternatives.

4. Forecasting, evaluation.

5. Making a decision.

6. Setting tasks for planning.

Planning methodology:

1. General planning.

2. Detailed planning.

3. Simultaneous planning.

4. Consistent planning.

Consider the process of developing plans in Figure 1.1.2.

Planning is one of those methods of economic management that have been very actively and successfully developed by scientists in Soviet time. Considerable positive experience has been accumulated in this area, however, in the early 1990s, the process of reforming the domestic economy was accompanied by a rather negative attitude towards the idea of planning. The role and importance of planning in general and financial planning in particular can be easily substantiated with various positions, so banal discussions about whether a plan is needed or not are hardly relevant at the present time. Moreover, in a dynamically developing economy, constantly growing competition the role of this function, at least, does not decrease. Researchers identify three of them, which are the main ones:

The uncertainty of the future

The coordinating role of the plan,

Optimization of economic consequences (12, p.135).

If the future of the company were predetermined, then there would be no need to make plans, improve the methods of their preparation and structuring. This shows that the main goal of drawing up any plan is not to determine exact figures and benchmarks, since this is impossible in principle, but to identify a certain “corridor” for each of the most important areas, within which this or that indicator can vary.

The meaning of the coordinating role of the plan is that the presence of well-structured, detailed and interconnected target settings disciplines both prospective and current activities, brings them into a certain system, and allows the business entity to work without failures. This role is especially evident in large companies with a complex management structure.

The last reason for making plans is that any discrepancy between the system's activities requires financial costs to overcome it. The likelihood of such a mismatch is much lower if the work is carried out according to plan.

The importance of planning can hardly be overestimated, since it is the plan that is the benchmark to which the enterprise is striving, and at the same time the criterion for assessing the success of its activities. An enterprise, as an economic entity, can set itself various purposes, and goals in the short and long term can be very different. In the economic literature, one can very often find the categorical statement that main goal business is to make a profit. But if you look deeper, it becomes obvious that the goal of any economic activity is, first of all, to increase the welfare of the owners of the operating economic entity. Welfare should be understood not just as wealth expressed in monetary terms, but as an improvement in the quality of life. This goal can be achieved not only by increasing the consumption of various material goods, but also by improving ecological state in the city, opportunities to access a wider range of information resources, to cultural values, the possibility of obtaining certain social benefits. An economic entity seeks to achieve prosperity in its own way, by setting specific goals and developing plans for their implementation.

Planning as a process includes:

Setting goals and objectives;

Development of strategies, programs and plans to achieve goals;

Determining the need for resources and their distribution according to goals and objectives;

Bringing plans to everyone who must carry them out and who is responsible for its implementation (6, p. 283).

1. 2 The main types of plans, planning the activities of the organization

Planning - is a kind management activities associated with the preparation of plans for the organization as a whole, its divisions, functional subsystems, departments, services and employees. The organic part of the management process sets the direction and parameters for the future development of the organization.

Plans are the basis of organizational activity; without them it is impossible to ensure consistency in the work of all the constituent parts of the organization, the relationship with the market infrastructure; control processes; determine the need for resources; stimulate the labor activity of employees in the enterprise. Another very important role of planning is that it is a continuous process of developing and using new ways and means of improving work due to the identified opportunities of the environment and the strengths of the organization, new conditions and factors.

The diversity of the goals of the organization leads to the need to develop a system of interrelated work plans aimed at achieving them. Based on this system of plans, the organization forms a system of goals and objectives that must be achieved by the organization in accordance with its development strategy. The distribution of all types of resources necessary to achieve the goals and objectives is carried out, as well as indicators that allow monitoring and evaluating the implementation of tasks.

The classification of the entire set of plans of the organization is carried out according to two main criteria:

1) by the duration of the planning period;

2) by levels of organizational planning, taking into account the structure of the organization.

According to the first criterion, plans are divided into three groups:

Strategic, subordinate to the development of the organization's development course for a long period of time;

Tactical, containing action plans and methods for implementing the organization's strategy for the medium term;

Operational, related to the daily performance of tasks and optimization of the use of resources attracted by the organization.

According to the second criterion, plans are drawn up for the organization as a whole, its business units, functional subsystems. Consider schematically in Figure 1.2.1.

Strategic plans are drawn up at two levels: for the organization as a whole and for its business units. Managers structural divisions and functional subsystems are responsible for tactical plans. Operational plans make up all the functional subsystems of the organization. This work involves leaders and managers at all levels and levels of the organization - from top to bottom, and this should ensure the specification of strategic and tactical tasks, as well as bringing them to performers who receive clear answers to questions about what, where, how, when, how much to produce, who will do the work, and what resources will be needed.

The nature of the relationship between the plans of the organization shows that the basis of the entire system should be strategic plans. Today, strategic planning is the subject of active development of modern management.

Organizational planning is one of the general functions of managing an organization, a type of management activity aimed at determining the goals of the organization, ways, means and stages of their achievement, the necessary resources, costs and results, as well as the projected change in the state of the organization.

In a market economy, planning the organization's activities solves the following tasks: identifying the prospects for changing the external environment of the company, setting goals and development strategies, determining the primary tasks, actions to solve them, costs and results, as well as the projected change in the state of the organization, creating a basis for subsequent control .

The purpose of strategic planning is to adapt the enterprise to predictable changes in the external environment, to achieve a reliable position in the market that ensures the financial stability of the enterprise in a competitive environment. The tasks of strategic planning include: correctly and timely assess possible consequences changes taking place in the social, economic and scientific and technical spheres, to anticipate dangers and opportunities, to develop an economic policy and strategy for the company to cope with dangers and take advantage of emerging opportunities. The process of strategic planning is a tool by which managerial decisions in the field of economic activity are substantiated. Its most important task is to provide innovations and organizational changes necessary for the life of the enterprise. As a process, strategic planning includes four types of activities (functions of strategic planning). These include: distribution of resources, adaptation to the external environment, internal coordination and regulation, organizational changes. (17, p. 221). The main objects of strategic planning: products, sales markets, new technologies, relationships with society, foreign economic activity. The horizon of strategic planning is determined by the duration of innovative and structural changes in the organization. This type of planning is a function of the highest level of organization management. Strategic planning is a set of procedures and decisions by which an enterprise strategy is developed that ensures the achievement of the goals of the enterprise's functioning. The logic of this definition is as follows: the activities of the management apparatus and the decisions made on its basis form the strategy for the functioning of the enterprise, which allows the company to achieve its goals (17, p. 221).

The purpose of tactical planning is the consistent step-by-step implementation of the developed strategy. The task of tactical planning: concretization of strategic goals, in relation to a shorter period of time; choosing the most effective ways to implement the strategy; proportional development and the best use of the potential of the enterprise, ensuring the current financial stability and profitability. The objects of tactical planning are, first of all, the range of products and the dynamics of productive capacities. Tactical planning is a function of the organization's planning services with the participation of other functional units.

Operational planning is an extension of tactical planning. Its purpose is to ensure the daily coordinated work of all departments of the organization to achieve long-term and current goals with the best use of resources. The content of operational planning is the formation of planned tasks in the organization's divisions for short periods of time based on the tasks developed in the course of tactical planning, taking into account the actual results of the organization's activities in the past period. In operational planning, the time for developing plans is as close as possible to their implementation. As a rule, operational planning is carried out in a decentralized manner.

All three types of planning are interrelated, with the leading role played by strategic planning, which serves as the foundation and guide for other types of planning.

Differences between strategic, tactical and operational planning, in addition to those listed above: the level of specification of goals and the degree of aggregation of resources, the scale of innovations and structural changes, the degree of risk and uncertainty, methods of making planned decisions, the time horizon of planning.

From the point of view of the planning horizon, long-term planning (long-term - for 10-15 years and medium-term - for 3-5 years) and current (for 1-2 years and shorter periods) are distinguished.

Strategic planning covers the long-term period, tactical - medium and short-term, operational - short-term.

Intra-company planning covers all functional areas of production and economic activity of the enterprise, which is reflected in strategic, tactical and operational planning. At the stage of strategic planning, an analysis of strengths and weaknesses organizations in the main functional areas (marketing, finance, production, personnel, research and development, organizational culture and image of the organization), functional strategies are developed that support the product and market strategy and are aimed at achieving the general goals of the organization. At the tactical planning stage, functional strategies are supported by programs and projects; at the operational planning stage, they are converted into concrete action plans.

The ratio of the goals of the organization and the goals of the functional areas of activity can be visualized in the form of a "tree of goals", the top of which is general purpose organizations, and the lower branches are the goals of functional zones.

organic component intra-company planning - planning the activities of production units of various hierarchical levels.

The object of strategic planning in specialized production is the organization as a whole. In diversified production, strategies are developed for each strategic economic center. The objects of tactical planning are not only the organization as a whole and strategic economic centers, but also other large production units of the middle level (production, workshops). Operational production planning covers production units of all hierarchical levels down to the lower production levels - sites, teams and jobs.

With all the variety of types of planning, the planning process is characterized by the following stages:

Analysis of the state of planning objects and its external environment, including the collection and processing of information and the analysis itself;

Formation of the goals of the object's activity in the planned period;

Development and evaluation of alternative directions, ways, ways to achieve goals;

Selecting a plan option for implementation, and, if necessary, agreeing on backup plan options; detailed study of the main version of the plan, its concretization by functional zones and subdivisions of the present level, specification of terms, costs and results;

Systematic monitoring of the progress and results of the implementation of the plan.

2. Analysis of the current system of planning the activities of the organization LLC Trade House "Duslyk"

2.1 Brief description of activities

The company OOO Trade House Duslyk, Naberezhnye Chelny, was founded on December 21, 1995. Initially, the company was engaged in the creation of small wholesale stores.

In December 2005, the company celebrated its 10th anniversary. During this time, the company has gone from a small wholesale retail store "Olimp", opened in December 1995, to a large trading base with warehouse space of more than 10,000 sq.m.

On the this moment the "modern euro warehouse" system with cell storage and shipment from the cell was implemented, refrigerators and freezers were built to work with products requiring special conditions storage. 11 economy class stores have been opened - "discounter" Zakamye "located not only in Naberezhnye Chelny, but also in Nizhnekamsk, Bugulma, Aznakaevo. More than 20 units of special equipment have been purchased and are operating from Gazelle vehicles to Kamaz vehicles, which allows us to quickly and efficiently serve not only city, but also regional customers.

Company management Special attention gives professional development own network sales personnel, sales representatives, office workers. To achieve this goal, trainings and seminars are regularly held to improve the quality of work both with clients and with the end user.

In the near future, Trade House Duslyk LLC plans to further develop warehouse space, where its own production of consumer goods will be established, as well as the qualitative and quantitative development of its own retail store Zakamye discounter.

The total number of sales representatives is 80 people, including exclusive teams under contracts: Lebedyansky EKZ, Sibirsky Bereg, Mikoyan, Atyashevo, Mivimex, Kitchen Without Borders, Alexandra and Sophia, " United Confectioners (Rot Front, Babaevsky, Krasny Oktyabr), Palford, Zarya Confectionery Factory.

At the moment, the company is one of the leaders in the food market not only in Naberezhnye Chelny, but also in the Republic of Tatarstan as a whole.

Limited Liability Company Trading House "Duslyk", hereinafter referred to as the "Company", operates on the basis of the decision of Suleymanov Rinat Anvarovich. Location and postal address of the company 423814, Republic of Tatarstan, Naberezhnye Chelny, pos. Sidorovka, PO Box 141.

The company is a legal entity, owns separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. The society has independent balance, round seal. The company may also have stamps, letterheads with its trade name, trademark.

In order to achieve the goals of its activities, the company has the right to create its branches and representative offices both on the territory of the Russian Federation and abroad. The Company has the right to carry out foreign economic activity.

The purpose of the society is to saturate consumer market in products, goods and services, as well as making a profit in the interests of a member of the company. The subject of activity is:

Production of consumer goods and products for industrial purposes;

Wholesale, retail and commission trade;

Leasing of movable and immovable property;

Purchase, production, processing and sale of agricultural and livestock products;

Provision of design services;

Manufacture of building materials, structures and products.

The Company has the right to quarterly decide on the distribution of its net profit member of the society. The decision to determine the part of the company's profit distributed to the participant is taken by the participant alone and is drawn up in writing. The company is the owner of:

authorized capital;

Products produced by the company as a result of economic activity;

Income received, as well as other property, property rights transferred to it by the participant, other legal and individuals in payment for the company's services rendered by it on other grounds permitted by law. The Company creates a reserve fund in the amount of 15% of the authorized capital. The reserve fund is formed by deductions from profits until the fund reaches the specified size. The amount of annual deductions to the reserve fund is 5% of net profit.

A member of the company has the right:

Participate in the management of the company's affairs;

To receive in the event of liquidation of the company the property remaining after settlement with creditors or its value;

Participate in the distribution of profits;

Receive information about the activities of the company, including getting acquainted with accounting and reporting data, as well as other documentation;

Sell or otherwise assign your share in the authorized capital of the company or part of it to third parties.

A member of the company is obliged:

Make contributions to the authorized capital of the company in the manner and in the amount determined by the charter;

Do not disclose confidential information about the activities of the company;

Fulfill the obligations assumed in relation to society.

At the location of the sole executive body, the company shall keep the following documents:

the Articles of Association of the company, as well as amendments and additions made to it and registered in the prescribed manner;

Document confirming state registration society;

Documents confirming the company's rights to property on its balance sheet;

Internal documents of the company;

Decisions of a member of the company.

The bodies of the society are:

The supreme body of the society is the participant;

sole proprietorship executive agency- director;

Auditor.

The management of the current activities of the company is carried out by the director of the company. The sole executive body is accountable to the participant. The director is elected by the member for an unlimited term. A director without a power of attorney acts on behalf of the company, including representing its interests and making transactions; issues orders on the appointment of employees of the company to positions, on their dismissal, applies incentive measures and imposes disciplinary action and exercise other powers established by the current legislation. Decisions of the director are issued by order in writing.

The auditor of the company is elected by the participant for 2 years. The auditor of the company has the right to conduct audits of the financial and economic activities of the company at any time and have access to all documentation relating to the activities of the company. The auditor of the company, without fail, checks the annual reports and balance sheets of the company before they are approved by the participant. The participant is not entitled to approve the annual reports and balance sheets of the company in the absence of the auditor's conclusions. The order of work is determined by the internal document of the company. The annual results of the company's activities are approved by the participant in March of the year following the reporting one.

Employees of the company and members of their families are subject to compulsory social and medical insurance and social security in the manner and under the conditions established by the current legislation. The Company ensures safe working conditions for all employees and is responsible for the damage caused to their health and ability to work through the fault of the Company in accordance with the established procedure. The length of the working day, the order of vacation, break for rest and other issues related to labor legislation are established in accordance with collective agreement concluded between the labor collective and the administration of the company.

2.2 Analysis of production and sales planning

Direct management of the planned work at the enterprise in LLC TH "DUSLYK" is carried out by the director for economics, who, under the general supervision of the general director, establishes:

The nature of the participation and interconnection of all departments of the enterprise management apparatus and structural divisions in the analysis of the enterprise and the development of long-term and current plans;

The methodology, forms and timing of the work on the analysis and planning of the enterprise, i.e. methods for analyzing reporting data and establishing (justifying) planned indicators, forms for summarizing the results of analysis and planned calculations for the relevant sections of the plan and divisions of the enterprise and the timing of their transfer for further processing or inclusion in the master plan of the enterprise;

Forms and terms of bringing the approved plan to the executors;

Methodology, forms and terms of operational control of the progress of the plan;

Together with the department of accounting, reporting and control, on the basis of the current provisions on accounting and reporting, the methodology, forms and terms of operational accounting of the results of the enterprise.

All levels of enterprise management are involved in the preparation of the plan. The bodies of the technical service develop a plan for improving technology and the organization of production, clarify the technical and economic standards for the use of production resources; services for operational management of production, together with the marketing and sales department, specify the range and quantity of products, and the level of use of production capacity; labor organization management and wages develops a labor plan; material and technical supply apparatus - a plan for the receipt of materials, raw materials, fuel, semi-finished products; chief mechanic service - a plan for the repair and modernization of equipment; capital construction management - a plan for the construction and commissioning of production facilities; financial management - plan for profit, profitability and financial plan.

In accordance with the Charter of Trade House "DUSLYK" LLC and approved by the General Director, the Regulations on production units and additional provisions for each production unit, planning and accounting for their activities is carried out according to the following scheme.

The plan for the main technical and economic indicators for the year, broken down by quarters, is approved by the General Director for subdivisions of direct subordination of OOO TH DUSLYK. For independent enterprises, the plan is approved according to the same main indicators as LLC Trade House "Duslyk".

The plan of production units and workshops includes the following indicators;

Plan for the sale of products in the range;

The volume of sales of products supplied outside LLC TH "DUSLYK" and independent enterprises, in wholesale prices;

Payroll fund and number of employees with an estimated breakdown by category;

Working capital standards;

Funds for material incentives.

Separate orders of the General Director approve: a plan for the introduction of new technology measures and a comprehensive plan for the scientific organization of labor.

Plans for stores that are part of production units are approved by store directors and merchandisers according to the same indicators as for production units.

Plans for production sites are approved by the heads of workshops: in terms of assortment and sales volume.

Currently, the current planning in Trade House "DUSLYK" LLC is carried out by drawing up an annual work plan (with distribution by quarters) - a technical and industrial financial plan. Tekhpromfinplan is the main planning document that determines the current production and economic activities of a trading enterprise (LLC TD "DUSLYK").

Techpromfinplan is a comprehensive program of all technical, production, economic and financial activities of the enterprise, aimed at the most complete satisfaction of market needs and obtaining high end results, with the most complete and rational use material, labor and financial resources.

It consists of a number of planned calculations that ensure the introduction of new equipment and technology, an increase in the range of products, an increase in sales of products, an increase in profitability and an improvement in financial position enterprises.

The technical and financial plan for the corresponding year is developed on the basis of the following initial data:

1) specified demand for the company's products and the possible volume of its sale, taking into account the concluded business contracts;

2) progressive technical and economic norms and standards for the use of production capacities, the cost of living labor and material resources;

3) assignments for the creation, development and implementation of new equipment and technology;

4) inventions, patents, rationalization proposals and best practices.

In the process of developing a technical and industrial financial plan, materials from the analysis of production, economic and financial activities, covering all aspects of the enterprise, are widely used.

The basis for the development of the technical and financial plan is the balance method. It ensures the establishment of a correspondence between the project indicators (in physical terms and in value terms) for the coming year and the labor and financial resources necessary for this. General management of the development of the technical and financial plan is carried out by CEO LLC Trade House "DUSLYK", and methodological guidance and coordination of work is carried out by the director for economics together with the planning and budget department.

the most important integral part planned work at the enterprise is operational production planning. Operational production planning is a system of measures aimed at concretizing the long-term and current plan in time and space. It includes the establishment of planned targets for individual production links for short periods of time according to the main quantitative and qualitative indicators.

The main tasks of operational production planning is to ensure: the sale of products in order to most fully meet the needs of consumers, with the uniform operation of each workplace and the uniform sale of products by the store as a whole.

The main disadvantages of the system of operational production planning in Trade House "Duslyk" LLC are frequent changes (adjustments) of production programs (both quarterly and monthly).

The main reason for this situation is the change in the volume of sales of products in Trade House Duslyk LLC due to a decrease or increase in market demand.

Frequent adjustments to production programs lead to violations in the rhythm of implementation, and this, as a consequence, to an increase in sales volumes, failures in logistics and a decrease in the range of products.

Under these conditions, the main guideline in operational planning and regulation of production should be not only the rapid and timely elimination of identified deviations, but also the creation of the necessary conditions for the implementation, taking into account market demand, schedules for the implementation and sale of products to consumers. This will help the enterprise to obtain high economic results. Planning and management of economic activities of LLC Trade House "Duslyk" are closely related to each other as follows common functions production management: goal selection, resource definition, process organization, execution control, work coordination, task adjustment, staff motivation, etc. Many categories of personnel are involved in their implementation - managers of all levels of management, economists, planners, executors, etc. Managers of the planning and economic services of enterprises perform general, scientific, methodological and other main functions of managing the entire current and promising activities. The personnel of the planning service, together with the top management, takes part in the development of the enterprise's strategy, the selection and justification of economic goals, the creation of the necessary regulatory framework, the analysis and evaluation of planned and actual results of the final activity. Together with managers, planners participate in making forecasts for the development of implementation, training enterprise personnel in new methods for developing various plans, holding consultations in line divisions and functional bodies of the company involved in drawing up general plans or their individual sections.

3. Development of measures aimed at improving the system is plannedactivities of OOO Trade House "Duslyk"

3.1 Rationale for developing interventions

The functions of planning, financial management, organization of labor and wages, accounting and reporting, and sales of products in Trade House Duslyk LLC are centralized. Accordingly, all named functional services in production units are structural subdivisions of the central functional services of OOO Trade House "DUSLYK".

Despite the positive aspects of the centralization of management, including the planned work (planning function) on the scale of Trade House "DUSLYK" LLC, centralization also has certain disadvantages. This is expressed as follows.

First, the initiative of trading units to find and use internal reserves to improve efficiency is constrained. trading activities.

Secondly, the independence of the management of trade units, including the management of the store, is limited in solving such important problems for them as pricing for the company's products, managing financial resources, investment activities and updating trade, managing personnel and remuneration of his labor.

Thirdly, the centralization of planned work somewhat reduces the interest of the employees of the planning and economic department in the qualitative performance of their duties.

Fourthly, excessive centralization of management does not allow prompt response to changes in the terms of trade, deprives employees of initiative, and the entire management apparatus of flexibility, dynamism and adaptability to changing external conditions.

All the above disadvantages of centralization, in the long run, have a negative impact not only on the results of trade activities, but also on the results of the activities of LLC Trade House "DUSLYK" as a whole. In modern conditions, when restructuring is being carried out in Trade House Duslyk LLC, in our opinion, there is an urgent need to establish a rational relationship between centralization and decentralization for all management functions, including the “planning” function.

3.2 Development of measures aimed at improving the system of planning the activity of LLC Trade House "Duslyk"

In this chapter, a conceptual approach has been developed to the content of the planning system at a trading enterprise, a classification of types of planning at a trading enterprise has been proposed, methodological foundations for business planning of a trading enterprise using computer technology have been developed, a scientific and methodological approach to improving the planning systems of LLC TD activities has been formulated and substantiated. "DUSLYK".

The first phase of the planning process is the formulation of goals.

The formulation of goals is the creation of an accurate, structured and implementable system of target designations for the activities of a trading enterprise. In planning, this phase is of particular importance if the enterprise does not yet have a system of clearly formulated goals. Solving the tasks of the "Formulation of goals" phase helps the enterprise to accurately determine its next steps. If, on the contrary, a system of goals already exists, then the first phase of the planning process can, as a rule, be abandoned. Separate tasks in the formulation of goals are: the search for goals, clarification of goals, structuring goals, checking the feasibility of goals, choosing goals. Having completed the tasks of the phases of formulating goals, setting problems, searching for alternatives, forecasting, as well as evaluating alternatives and making decisions, the compiler receives a comprehensive plan or system of plans as an effective tool for managing a commercial enterprise. In economic practice, planning must be comprehensively coordinated with other management functions (control, organization, information) in such a way that the combination of all functions leads to the optimal achievement of the entire system of goals of a commercial enterprise.

The general implemented plan should best take into account the interweaving of relationships between all private plans, differentiated according to characteristics, and correspond to the system of enterprise goals. The problem of coordination that arises in this case consists in coordinating all private plans with each other, taking into account the goals of the enterprise.

In the matter of effective management of the process of improving the economic condition of a commercial enterprise, an integrated approach is very important.

Economic science and practice have proven that this approach is best implemented through the development and organization of the implementation of a business plan by trading enterprises. To understand the essence of a business plan, it is necessary to clearly understand its functions. We are talking about using a business plan to develop a general concept, a general strategy for the development of a trading enterprise. Its other function is to evaluate and control the main performance indicators of the enterprise based on a comparison of actual data with business plan indicators. The business plan is also used to raise funds from outside. With the help of this important document, enterprises solve the issues of involving partners in the implementation of plans. It is difficult to overestimate the role of the business plan as a mechanism for overcoming the crisis and strengthening the financial condition of the enterprise. The business plan should include comprehensive development activities of the enterprise for the coming year and for a period of at least three years. The main indicators for the next two years should be developed on a quarterly basis (if possible, and by months), and only starting from the third year can be limited to annual indicators. It should be described separately what factors will affect the market, such as legislation, policies, demographics, etc. What measures are needed to strengthen (increase) the sale of the company's products in the face of changes, for example, in prices, accelerating inflation, some kind of legislative restrictions on the export of capital or on the import of products, etc. The reality of the business plan should be determined based on an analysis of the possibilities for achievement of the set goals and assessment of the profitability of achieving these goals for the enterprise. With their help, it is possible to describe not only a trading enterprise as a whole, but also its internal structure, which makes it possible to analyze the performance of individual departments.

An important role in the development of planned solutions is played by the use of Project Expert software products.

Project Expert programs allow you to conduct quantitative analysis risks at the level of sensitivity analysis and scenario approach, accompanying the study with graphic illustrations. These software products, based on the use of expert assessment methods, provide the user with a convenient mechanism for evaluating the effectiveness of a trading enterprise under various options and conditions for its development.

Thus, the cost-effective development of commercial enterprises is impossible without the creation and use of business planning systems for their activities. Computer technology allows you to quickly, accurately and optimally calculate the indicators of a business plan, but it should be borne in mind that this result is achievable only if there is a reliable and complete information base.

Improving the planning system in modern conditions is largely due to the restructuring of a trading enterprise. An important direction in the restructuring of an enterprise (especially a large one) is the creation of independent divisions on the basis of trade divisions. The creation of independent divisions involves, on the one hand, the delegation (transfer) of a part of the powers of the top management of the enterprise to the management of these divisions, and on the other hand, imposing on them full responsibility for the results of trading activities, for the competitiveness of products. Under these conditions, real opportunities are created for the top management of the enterprise to engage in long-term, strategic planning and expanding external contacts.

Thus, the main goal of creating independent units is to subordinate the management structure to the content and process of long-term planning and thereby make the enterprise more manageable, flexible, changing as new tasks appear.

Organizational structure personnel management of the planned service of a commercial enterprise should establish a clear relationship of various tasks within the team, subordinating them to the achievement of certain goals. The end result of a logically conceived organizational structure is an overall increase in the efficiency of the planning service staff. The organizational structure of the personnel of the planned service reflects its features: the number of departments and the service as a whole, the costs of maintaining specialists, the duration and complexity of planned work, the level of automation of tasks to be solved, as well as the following: the number of specialists by qualification and job categories, their salary level, technical reasonable norms of time for work, helping to establish their direct relationship with the parameters of ongoing planned work. This makes it possible to carry out a quantitative analysis of the variants of the formed structures of the planned service of a trade enterprise, taking into account the accepted criterion.

The work of Trade House "Duslyk" LLC in market conditions imposes new, higher requirements on the management system, including its most important component - planning. It is planning that allows an enterprise in today's complex and dynamic external environment to adequately respond to changing market requirements. Planning allows not only to reduce the uncertainty of the external environment, but also to satisfy the needs of consumers to the fullest extent based on the available resource opportunities. All this, ultimately, leads to high final economic results for the enterprise. At the same time, practice shows that at many Russian enterprises the organization of planning is at a low level. This is shown in the following.

Firstly, the organization of planning at many commercial enterprises is largely non-systemic. In many cases, the complexity of the planning process is broken. This is manifested, first of all, in the fact that at present many enterprises lack the development of long-term, strategic plans. Only current (annual) and operational plans are being developed. LLC Trade House "DUSLYK" is only developing current and operational plans. Practice shows that the lack of long-term, strategic plans has a negative impact on the quality of the formation of current and operational plans of the enterprise.

This organization of planning leads to frequent adjustments to current and operational plans. This leads to rhythm disturbances in the work of the enterprise, “storming” and other negative consequences and, as a result, to a decrease in the final results of its production and economic activities.

In the context of the dynamism of the external environment, it is almost impossible to ensure the normal operation of the enterprise, focusing only on the current situation, on internal problems. Therefore, the development of long-term, strategic plans is an important way to improve the planned work of many Russian enterprises.

Secondly, normative base development of planned solutions in many cases does not meet market requirements. This is reflected in the fact that many norms and standards (especially with regard to the consumption of material resources) are underestimated.

The proportion of experimental-statistical norms is large. In modern conditions, when most Russian enterprises have limited resources, the goods market, all other things being equal, wins the enterprise that uses its resources most economically and achieves their minimum consumption per unit of output.

In market conditions, reducing the consumption of resources, reducing labor, material and other costs for the sale of products and the provision of services becomes a necessary economic requirement for planning.

When developing projects of planned decisions, modern methods of their justification (economic and mathematical methods and Computer techologies). The analysis shows that the main methods for developing planned solutions in Trade House Duslyk LLC are traditional methods (balance method, feasibility study, heuristic methods).

The work of an enterprise in a market environment requires a strict linkage of the enterprise's resources with the goals and objectives set. Traditional methods of substantiating planned decisions in the new conditions are no longer sufficient to ensure the effective and strictly balanced development of all aspects of the enterprise's activities. Therefore, an important direction in the improvement of planning technology is the use, along with traditional methods, modern methods planning (economic and mathematical methods, program-targeted planning and management, computer technology).

Fourthly, when substantiating planned decisions, especially in the field of innovation, business planning is not used enough. In market conditions, an enterprise, in order to survive and be competitive, must constantly innovate, constantly update its various activities. Business planning, under these conditions, is an important tool substantiation of projects of planned innovative solutions.

Theoretical foundations of enterprise activity planning

Fundamentals of activity planning

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