INTRODUCTION 3

2. Planning boundaries 10

3. Planning principles 13

4. The structure of enterprise plans 15

5. Organization of internal production planning 18

6. General concepts of strategic planning 21

CONCLUSION 23

LIST OF USED SOURCES 25

INTRODUCTION

The relevance of the topic of the course work. The transition from the command-administrative system of economic management to market economy requires a radical restructuring of the enterprise management system. Naturally, this requires a restructuring of the entire planning system at enterprises, since planning is one of the most important basic management functions in any socio-economic system or subsystem.

The object of study in the course work is the theoretical and practical use enterprise planning.

The subject of the course work is the content of planning in the enterprise.

The purpose of the study is to reveal the essence of the content of planning in the enterprise.

The objectives of the study are predetermined by the purpose of the study and are to:

Give the concept of the content of planning in the enterprise;

Consider planning boundaries

· Outline the principles of planning;

· to characterize the structure of plans of the enterprise;

· to reveal the organization of internal production planning;

· Describe the general concepts of strategic planning.

Characteristics of sources for writing a term paper. The work is based on, firstly, published economic practice in official publications; secondly, special literature. A significant contribution to the development of issues related to planning at the enterprise was made by outstanding economists, professors, associate professors, in particular, Professor I.M. Babuk E.A. Afitov others.

The structure of the course work includes: title page, content, introduction, six questions, conclusion, list of references. Course work is done on 25 pages of computer text.

In the broad sense of the word, planning is the setting of goals for any system or subsystem. The importance of planning the activities of an enterprise is expressed in the well-known aphorism: "To plan or be planned", that is, an enterprise that does not know how or does not consider it necessary to plan its activities itself becomes an object of planning, a means to achieve other people's goals. Planning as economic category can be viewed from a general economic and managerial standpoint.

From a general economic standpoint, planning is one of the methods for regulating the proportions of production. For many years, central planning has been the main regulatory mechanism in the economy of our country. However, in the conditions of market relations, the law of value comes into play. Today at different countries depending on the specific economic situation, the use of the planning mechanism to regulate the economy is carried out in different ways. On the scale of an enterprise, planning has been and remains the main mechanism for regulating the proportions of production, since its divisions enter into relations with each other not as independent commodity producers, but as participants in a single production process.

From the standpoint of production management, planning is one of the most important basic functions. Let's consider this question in more detail. Suppose there is some kind of social - economic system or subsystem. It has a subject (the one who acts, let's denote it by S) and an object (the one who is influenced, we'll denote it by O). The interaction between the subject and the object occurs through the implementation of the basic control functions. There are seven such functions:

planning;

regulation;

stimulation;

· analysis;

· control;

organization.

The first three are carried out along the line of direct communication between the subject and the object, and the next three - through feedback. Within the framework of the last seventh function (organization), the previous functions are implemented. Schematically, this relationship is shown in fig. 1.1.

1.1 Scheme of interaction of the main control functions

The main control action of the subject on the object occurs through the planning function, since with the help of planning the parameters (values ​​characterizing the process) of the functioning of the system (subsystem) are set.

Without opposing different views on planning (from the general economic and managerial positions), we will consider it from the point of view of enterprise management.

When considering intra-production planning, it is understood that an enterprise is a multi-level system in which the control object of a higher system turns into a control subject of a lower system. For example, with a shop management structure of an enterprise, the site manager (foreman) reports directly not to the plant director, but to the head of the shop. The head of the shop from the object of management of the director of the enterprise turns into the subject of management for the head of the section (foreman). The head of the section (foreman) from the object of control of the head of the shop himself becomes the subject of control for the workers of his section. Schematically, such a sequence can be expressed as follows (Fig. 1.2.).

Company

Rice. 1.2. The scheme of transformation of the object of management into the subject of management direct and feedback, implemented in the form of the main control functions considered above

In each of the subsystems, regardless of its level, the planning function is implemented. And in general, each system is a subsystem only in relation to the higher subsystem. And since the subsystems of enterprise management are part of a single system, the goals of their functioning must be agreed upon, and the content of planning will be different based on the place and role of the subsystem in the overall enterprise management system. Consider the following example: a worker in the n-th workshop of Minsk tractor plant busy making some parts. And he does it because such is the task of the master. The master, in turn, received a task from the planning and dispatching bureau (PDB) of the workshop, and the workshop - from the planning and production department (PPO) of the enterprise, while the program of the enterprise was formed on the basis of the marketing plan. Thus, specific employees of the enterprise, as participants in the intra-production division of labor, lose their freedom of action, and their behavior, the content of work is under the control of a higher subject, that is, it is set by a system of plans. The plan of the enterprise, the plan of the workshop, the plan of the site, the task for the worker are interconnected, but these plans are different in content.

In a market economy, an enterprise operates as an “open” system, when it is necessary to take into account, first of all, external factors(actions of competitors, consumer needs, demand, etc.). Hence, the transition of the economy to market relations requires that the systems of functioning of enterprises ensure the competitiveness of products, both in the domestic and world markets. Enterprises in their activities should focus on the market, the consumer and, based on the results of interaction with them, ensure their financial stability. Time required a change in organizational management structures, planning and control procedures, management style, training employees of a different mindset, etc. A new phenomenon in enterprise management during the transition to a market economy is the need to independently develop prospects for its long-term development. Thus, the planning of the activities of enterprises is undergoing a serious evolution, principles, forms and content.

Planning, as already noted, is the setting of goals for a system, a subsystem. It is the process of designing a desired future. The end result of such a process is planned decisions - the basis for subsequent purposeful activities. The relationship of planning decisions with subsequent tasks (that is, the process of transition from a solution to a specific task) is the main difficulty in the planning process. It is one thing to set a goal, for example, to achieve a leading position in the market, and another to plan and implement specific actions in such a way as to achieve this. Like any process, planning is carried out continuously, by iterations (enumeration), bringing the planned solution closer to the real capabilities of the enterprise, that is, the planning process involves taking into account the real situation. From the point of view of management, a planned solution is developed in the same way as any other, but taking into account the specifics of the object.

planning boundaries.

The possibilities of planning socio-economic systems are limited by a number of objective and subjective reasons. The main ones are:

1) Uncertainty of the market environment. Any enterprise in its activities is faced with uncertainty. Without an assessment of the present and possible future, it is difficult to predict the consequences and foresee appropriate actions. Planning is one of the ways to clarify the future. But to completely eliminate the uncertainty in market conditions It is impossible, therefore, the enterprise seeks to streamline its external relations in various ways.

· The first way is vertical integration. It means that the planning organization is acquiring or absorbing supplier enterprises or client enterprises, that is, it combines enterprises of the same technological chain. As a result, external transactions turn into internal ones. Vertical integration has long been known, including in our economy. It was forcibly carried out in the Soviet period, and is still being carried out at the present time: firm trade, accession of collective farms to technologically related enterprises, etc. But the possibilities of vertical integration are limited, since vertical integration involves large (for this market) the size of the enterprise, and also, eliminating competition, worsens the state of affairs in the market and the position of the enterprise. Vertical integration has its effective limits of application.

· The second way to control the market is to control demand. Variants of such control are possible. For example, through the establishment of monopoly influence of the enterprise in the market. However, the most effective control over demand is the implementation of effective marketing activities.

· The third way to control the market - the use of contractual relations. In countries with a market economy, this method is developed very widely - more than 2/3 of all commodity transactions are carried out under a contract. The meaning of contractual relations lies in the fact that a potential manufacturer first finds buyers of products, and then, after appropriate preparation, produces goods for them. The deal is formalized by a contract, which sets prices and the volume of products supplied. The contract is beneficial for both parties. For the manufacturer, the risk of producing and not selling is reduced. For the consumer, this is an opportunity to satisfy their needs in the most complete way.

· The fourth way to control the market - the creation of entrepreneurial networks. Entrepreneurial networks unite firms that are economically interested in flexible relationships and cooperation built on trust, that is, the participants in such networks are economically independent, free, their relations are supported not by the forces of law, but by moral and ethical standards, relationships of trust. The basis for the formation of networks can be a single technological or commercial chain. Enterprise networks provide the same benefits as vertical integration, but at the same time they allow you to maintain more flexible organizational and economic structures.

2) Planning costs. These are the costs of remuneration of personnel, rent for premises (if the premises are own - depreciation), maintenance of premises, expenses for the purchase of office supplies, etc. Planning costs are included in the total costs of production. But are such additional costs necessary? Here, as in other similar cases, it is necessary to follow the rule: any additional funds should be spent only if they create an additional positive effect. Hence it follows that minimal cost for planning are those that ensure the survival of the organization, and any additional costs should ensure its development.

3) The scale of the organization's activities. Large organizations have greater financial capabilities, more qualified personnel, relevant experience, large planning units in their composition. But even they sometimes turn to specialized consulting firms, called strategy salons in market economies. Small organizations have fewer opportunities: strategic planning, as a rule, is not carried out. Only current technical, economic and operational planning is carried out. Their advantage is a simpler and more visible internal environment, which simplifies the process of making planning decisions.

Planning principles

The content and results of the action of planning services are determined by the use of planning principles. These include consistency, participation, continuity, flexibility, efficiency.

The principle of consistency suggests that planning in an enterprise should be systemic character. An enterprise is a complex, multi-level socio-economic system. Each of the subsystems has a planning function. The principle of systematic planning is implemented vertically through integration and differentiation, and horizontally through the coordination of plans. structural divisions enterprises.

· The principle of participation is closely connected with the principle of consistency. It assumes that each employee of the enterprise must be, to one degree or another, a participant in planned activities. Of course, to involve the worker in compiling strategic plan enterprise is unreasonable (the specific planning process should cover those who are directly affected by it). It is very important to involve senior line managers in the development of strategic plans. Planners must work closely with line managers. Workers can and should be involved in planning at the participant level. The decisive role in this belongs to the master. What problems can be solved here? This is an increase (if necessary) in the volume of output, an increase in labor productivity, a reduction in costs, and an increase in quality. The implementation of the principle of participation gives the following results:

Þ each employee of the enterprise (subdivision) gets a deeper understanding of the activities of the enterprise (subdivision);

Þ personal participation of employees in the planning process leads to the fact that the plans of the enterprise (subdivision) become the personal plans of employees, and their implementation brings personal satisfaction;

Þ employees of the enterprise, being engaged in planning, develop themselves as individuals.

· The principle of continuity lies in the fact that the planning process at the enterprise should be carried out constantly, and the developed plans should continuously replace each other, overlap each other. This is due to the uncertainty of external and internal environment, a change in the conditions of existence, and as a result, plans are adjusted. Not only the conditions are changing, but also the idea of ​​the conditions and opportunities of the enterprise.

· The principle of flexibility is connected with the principle of continuity. It consists in giving the plans the ability to change their parameters, so the plans usually provide for reserves. These reserves must be optimal, otherwise the costs may be so high that the flexibility of the plan and the benefits associated with it will not pay off. In a market economy, reserves are usually created in capacities. In general, the principle of flexibility is realized in the well-known aphorism: "The plan is not a dogma, but a guide to action."

The principle of efficiency lies in the fact that the costs of planning should not exceed the effect of its application, that is, plans should be specified and detailed to the extent necessary for management in the presence of an appropriate planned service, because its maintenance also requires funds.

Enterprise Plan Structure

The structure of enterprise plans should be considered in three aspects: temporal, production-structural and content.

One of the shortcomings of the current planning practice in enterprises is the prevailing attention to current tasks. As a result, the prospective activities of enterprises remain without proper attention. To avoid such a situation, it is necessary to divide planning into strategic and tactical, since despite the interaction, these types of planning are relatively independent.

Depending on the time period covered, tactical plans are divided into three types: long-term, medium-term, short-term.

Long-term planning usually covers long periods of time - up to 10 and sometimes more years.

Medium-term planning specifies the guidelines for long-term plans. Plans are calculated for a shorter period. Until recently, the medium-term planning limit was five years. However, due to the increase in the rate of development external environment the limit of medium-term planning was reduced, and five-year planning moved into the category of long-term planning.

Short-term (current) planning is the development of plans for one year, broken down by quarters, and individual indicators by months. Sometimes detailing, that is, a breakdown by months, occurs in the process of implementing plans.

In the production-structural aspect, planning can be considered:

· at the corporate (for an association, concern, amalgamation, etc.) level;

· at the level of independent economic units such as enterprise, branch;

· at the level of divisions of the enterprise - shop, site.

Along with technical and economic planning (TEP), which has been discussed so far, one should also take into account operational - production planning(OPP). There are the following differences between TEP and PPP.

Planning objects

In TEP - all activities In OPP - production process

enterprise and its structural as a set of operations. Strict

subdivisions, linking them in space and in

Meters

In TEP - voluminous, enlarged - In OPP - physically detailed -

new: pieces, rubles new: detail-operations

3. Planning periods

In TEP - year, quarter, month In GPP - quarter, month, decade

week, day, shift, hour

Relationship with resources

In TEP - volumetric, by copos- In OPP - volumetric-calendar, with

resource allocation with demand-based launch-release

Methods of influencing the course of production

In TEP - by finishing tasks In PPP - by finishing plans -

for the production of products, the norms of the schedules of the progress of processes up to

progress, costs. line managers - by non-

By analyzing the state of the object of a mediocre reduction of the system

manual parameters

Thus, with the help of TEP, projects for the activities of the enterprise, its structural divisions are developed for all technical, economic and social indicators. With the help of OPP, the parameters of the production process are set, monitored and regulated. TEP can be complex and functional, aimed at certain types of activities.

Organization of intra-production planning

Organization as a management function is a multi-valued concept. Includes: development of the organizational structure of management, its Information Support, technology of information processing and decision making. Consider the organizational structure and organization of planning in enterprises.

In the above section, two independent types of planning were identified: TEP and PPP. The technical and economic planning of the enterprise is carried out by the planning and economic department (PEO), and for the purposes - by the planning and economic bureau (PEB) or individual performers who are entrusted with the performance of these functions. Operationally - production planning at the enterprise is carried out by the planning and dispatching department (PDO), and in the shops - by the planning and dispatching bureau (PDB). In administrative terms, the work of these divisions is supervised by the Deputy Director for Economics and the Deputy Director for Production, respectively.

Large enterprises, as a rule, carry out the development of all types of plans: strategic and tactical, as well as carry out operational planning. Smaller enterprises simplify the planning process, reducing it to the development of a five-year plan and the current annual plan.

A very important element of planning is the establishment of the scope of planning work. In general, without regard to specific units of planned services, one can list the following types planned work:

The systematic and target analysis fulfillment of plan indicators in the current period;

assessment of factors affecting the implementation of plans and, if necessary, appropriate information to line managers (periodically or as needed, orally or in writing, in a regulated or written, in a regulated or free form) to take appropriate measures;

preparation of reports on the work for the past period;

maintaining statistical records;

· maintenance of the normative economy to ensure the high-quality development of planned decisions;

development of strategic and tactical plans;

Bringing the developed plans to the relevant departments;

To the listed types of work of planning and economic services should be added:

· preparation of normative and planned calculations, approval of prices;

· definition economic efficiency measures of new equipment, technology, rationalization and inventive proposals;

development of business plans investment projects;

· together with the accounting department, the department of labor and wages (OtiZom), the organization of intra-production cost accounting.

The completeness of the listing of activities in this case does not matter. For organizing planning, something else is important - to understand the entire planning process, to distribute work in space (who?) And in time (when?). This can be done in the form of diagrams, graphs, etc. It is also very important to separate the processes of strategic and tactical planning in time, because otherwise the urgency of operational decisions begins to dominate over strategic problems and the enterprise will lose its orientation.

The planning process involves, firstly, the top management of the enterprise, secondly, a team of planners, and thirdly, managers and specialists of departments. Top management is the architect of the planning process, determines the phases and sequence of work, makes decisions on strategic planning. And finally, it controls the execution of each stage of the planning process. Heads and specialists of departments make decisions on the plans of their functional areas of activity, analyze the internal and external environment of the organization, and exercise control. The planning service acts as a "catalyst" of planning processes, performs methodological and basic executive functions at all stages of the planning process.

It would be useful for enterprises and organizations to involve planning consultants in the same way as is the case in the upper echelons of power (government, parliament, ministries), where the presence of these categories of workers in the person of advisers is practiced.

The composition and size of planning services in an enterprise depend on the size of the enterprise, the degree of centralization, and ideas about the management style. At each enterprise, this issue is solved individually.

General concepts of strategic planning

To implement effective strategic planning, it is necessary to have an idea of ​​the essence of strategic planning in general, its stages and methods of developing a strategy.

Various definitions of strategic planning are given in the literature, which is explained by various objects of analysis and aspects of consideration, although a comparison of the concepts shows that there are no fundamental differences between them.

The starting point for defining the concept of strategic planning is the concept of strategy. It is of ancient Greek origin and means the art of the commander to find the right path to achieve victory. With regard to planning the development of socio-economic systems, a strategy is a set of general goals and means to achieve them. The strategy is a process of developing goals, determining the necessary means and directions of action. The result of strategic planning is a set of plans for the development of the enterprise, designed for the long term.

However, along with the concept of strategic planning, the concept of long-term planning is also widely used.

Some specialists, identifying these concepts, believe that strategic planning is long-term planning focused on final results. Other specialists (we share this point of view) distinguish between these concepts and believe that long-term planning is based mainly on extrapolation of existing trends and a corresponding assessment of the state of the object in the future. The disadvantage of this approach is precisely the transfer of past trends and structural characteristics for the future. Strategic planning is planning from the future to the present based on global ideas and development goals. The strategy is not a function of time, but a function of the set development goal, a specific, future-oriented direction of development.

There is no need and expediency of strategic planning of all performance indicators of the enterprise, its structural divisions. Objects strategic decisions and, accordingly, the development of strategic plans can be a market strategy, new products and services, the rate of development of the enterprise, improvement production structure, increasing financial stability, personnel development, etc.

Of the strategies considered in a market economy, the most important is the market strategy, which is characterized by such indicators as the market share occupied by the enterprise's products and the dynamics of changes in market share. Not less than importance has and financial stability enterprises.

Strategic planning is still a young area of ​​economic science, the peak of its popularity came in the late 70s - early 80s of the 20th century, then it was like a panacea for many ills.

Strategic planning does not have a clear algorithm for developing plans. But in general it fits into common technology making management decisions and consists of the following interrelated stages: determining the main development guidelines; study of the external and internal environment of the organization; identification of possible strategy options; choosing one of the options and defining your own strategy; development of a final strategic plan based on the developments carried out and proposals from lower levels of management.

CONCLUSION

By writing coursework on the topic "The content of planning in the enterprise", we can draw the following conclusions:

1) the main control action of the subject on the object occurs through the planning function, since with the help of planning the parameters of the system (subsystem) functioning are set;

2) it should be noted that the intra-production planning of an enterprise is a multi-level system in which the control object of the higher system turns into the control subject of the lower system;

3) thus, planning is the setting of goals for the system, subsystem, and the process of designing the desired future. The end result of such a process is planned decisions - the basis for subsequent purposeful activities. The relationship of planning decisions with subsequent tasks represents the main difficulty of the planning process;

4) planning is one of the ways to clarify the future, which includes: vertical integration, control over demand, the use of contractual relations, the creation of entrepreneurial networks;

5) the basic principles of planning in the enterprise include consistency, participation, continuity, flexibility, efficiency;

6) it should be emphasized that one of the shortcomings of the current planning practice in enterprises is the predominant attention to current tasks. As a result, the prospective activities of enterprises are left without proper attention;

7) depending on the time period covered, tactical plans are divided into three types: long-term, medium-term, short-term;

8) organization as a function of management - a multi-valued concept that includes: the development of an organizational structure of management, its information support, information processing technology and decision making;

9) thus, the composition and size of planning services at an enterprise depend on the size of the enterprise, the degree of centralization, ideas about the management style, and at each enterprise this issue is resolved individually;

10) strategic planning is planning from the future to the present based on global ideas and set development goals, and the strategy is not a function of time, but a function of the set development goal, a specific, future-oriented direction of development.

Organization as a management function is a multi-valued concept. Includes: development of the organizational structure of management, its information support, information processing technology and decision making. Consider the organizational structure and organization of planning in enterprises.

In the above section, two independent types of planning were identified: TEP and PPP. The technical and economic planning of the enterprise is carried out by the planning and economic department (PEO), and for the purposes - by the planning and economic bureau (PEB) or individual performers who are entrusted with the performance of these functions. Operational - production planning at the enterprise is carried out by the planning and dispatching department (PDO) 1, and in the shops - by the planning and dispatching bureau (PDB). In administrative terms, the work of these divisions is supervised by the Deputy Director for Economics and the Deputy Director for Production, respectively.

Large enterprises, as a rule, carry out the development of all types of plans: strategic and tactical, as well as carry out operational planning. Smaller enterprises simplify the planning process, reducing it to the development of a five-year plan and the current annual plan.

A very important element of planning is the establishment of the scope of planning work. In general, regardless of the specific units of planned services, the following types of planned work can be listed:

systematic and targeted analysis of the implementation of plan indicators in the current period;

assessment of factors affecting the implementation of plans and, if necessary, appropriately informing line managers (periodically or as necessary, orally or in writing, in a regulated or written, in a regulated or free form) to take appropriate measures;

preparation of reports on work for the past period;

maintaining statistical records;

maintaining a regulatory economy to ensure the high-quality development of planned decisions;

development of strategic and tactical plans;

bringing the developed plans to the relevant departments;

To the listed types of work of planning and economic services should be added:

preparation of normative and planned calculations, price approval;

determination of the economic efficiency of measures of new equipment, technology, rationalization and inventive proposals;

development of business plans for investment projects;

together with the accounting department, the department of labor and wages (OtiZom), the organization of intra-production cost accounting.

The completeness of the listing of activities in this case does not matter. For organizing planning, something else is important - to understand the entire planning process, to distribute work in space (who?) And in time (when?). This can be done in the form of diagrams, graphs, etc. It is also very important to separate the processes of strategic and tactical planning in time, because otherwise the urgency of operational decisions begins to dominate over strategic problems and the enterprise will lose its orientation.

The planning process involves, firstly, the top management of the enterprise, secondly, a team of planners, and thirdly, managers and specialists of departments. Top management is the architect of the planning process, determines the phases and sequence of work, makes decisions on strategic planning. And finally, it controls the execution of each stage of the planning process. Heads and specialists of departments make decisions on the plans of their functional areas of activity, analyze the internal and external environment of the organization, and exercise control. The planning service acts as a "catalyst" of planning processes, performs methodological and basic executive functions at all stages of the planning process.

It would be useful for enterprises and organizations to involve planning consultants in the same way as is the case in the upper echelons of power (government, parliament, ministries), where the presence of these categories of workers in the person of advisers is practiced.

The composition and size of planning services in an enterprise depend on the size of the enterprise, the degree of centralization, and ideas about the management style. At each enterprise, this issue is solved individually.

Technical and economic planning,

operational and production planning,

Business planning,

Financial and investment planning,

Supply and marketing planning.

2. according to the development time, the following types of planning are distinguished:

3. according to the areas of application, there are:

inter-shop planning,

internal planning,

brigade planning,

individual planning,

those. the object of planning in this case is a separate division of the enterprise.

^ 4. according to the stages of development, there are:

advance planning,

final planning.

5. on the accuracy of the development of plans

advanced planning,

Advanced planning.
The accuracy of plans depends on many factors, but the most important of them are:

Tasks to be solved in this planning period

The professionalism of the specialist of this planned service.
Characteristics of plans by development time

The difference between the plans in this case is the timing of the final result. As for the planning object, it, as a rule, does not change. Each of these types of planning has its own distinctive features. They are as follows:

Accuracy of the scheduling interval to be set

Degrees of differentiation

Distribution of duties between specialists of economic services

The wider the planning interval, the higher the uncertainty of the planned target.
Strategic planning – This is a forecast of the company's activities for a separate perspective. This type of planning is not expressed in detailed questions, but in a sketch of the main activities of the enterprise.. Here is the planning period is 10-15 years . This period is defined as follows:

During this period, there is a turnover of fixed assets

Technology is changing

Consumer tastes are changing radically.

This type of work at the enterprise is carried out by specialists of the highest rank.

On the basis of strategic planning, work is carried out to long term planning. The period of development of these plans 3-5 years . Here the settings defined in strategic planning get their development. In this work, such issues as the forecast for production volumes, the forecast for sales markets, the forecast for costs and incomes are solved. But here, too, the calculations are carried out enlarged.

On the basis of long-term planning, work is carried out on short term planning. It is performed on 1-3 years . In this work, a plan for the first year is developed in detail and a forecast is made for the second and third years.

Current planning – is the planning of the enterprise for the year. Here all the issues of the enterprise's activity are developed in detail..

Operational and production planning (OPP) is a continuation of technical and economic planning. This is the planning of the activities of an enterprise or firm for a short period of time (quarter, month).

All of the above types of planning are single system planning, and none of these types of planning should fall out.

At domestic enterprises, the main type of planned work is current planning.

Current planning (plan for the year) – is a comprehensive program of production, economic, financial, commercial activities businesses or firms. The tasks solved by this type of planned work are determined, first of all, by the owner of the enterprise and the situation on the market.

To the most important tasks annual p-p should include:

1. providing consumers with products or services in accordance with the concluded agreements.

2. providing production with the necessary resources.

3. timely implementation of the developed plans.

4. control over the progress of the implementation of planned targets.

5. ensuring the profitability of production.

6. identification of intra-production reserves.

7. Prevention of failures in production.

8. analysis and evaluation of the results of the enterprise.

Initial data in the development of the annual p-p are:

Productive capacity,

Concluded contracts for the supply of goods or services for a given period,

Concluded contracts for the supply of products to the foreign market,

The results of the study of consumer demand for products produced by the enterprise or services provided,

Norms and regulations,

Prices for products or services,

Prices and tariffs for resources,

And other data.

^ The content of the annual p-p enterprise

The development of any enterprise plan ends with the calculation of the main technical and economic indicators, which are always number 1 in the enterprise plan.

To the main plan issues companies should include:

1. production facilities and their use,

2. forecast for production and sales volumes,

3. questions of the enterprise logistics plan,

4. cost and profit forecast,

5. financial plan of the enterprise.
7) Runway stages, their characteristics.

For the first time in our country, the plan was developed in the 1920s and was called "industrial financial plan". runway stages.

^ 8) Organization of planned work on industrial enterprise. Basic requirements for the organization of planned work at an industrial enterprise at the present time.

The entire planning organization system should be aimed at creating favorable conditions for the implementation of the production process and enterprise management. This system includes the following elements: 1) the organizational structure and structure of the enterprise, 2) the planning mechanism, 3) the process of substantiating the adoption and implementation of planned decisions, i.e. the planning process itself, 4) tools that support the planning process.
Characteristics of the elements of the planning organization system .
(1) Organizational structure depends on many factors, the most important of which are the following: 1) the size of the enterprise, 2) the dynamism of the market where the company's products are sold, 3) industry affiliation, 4) form of ownership, 5) degree of specialization, 6) foreign economic activity enterprises, 7) the composition and number of divisions of the enterprise and other enterprise management structure can built on a linear basis, and functional subordination various departments. Mixed options are possible. The organization of the planned work of the enterprise and control over the implementation of planned decisions is assigned to the specialists of the planning department or the planning and economic department. The staff of the planning department, together with the management of the enterprise, develops the strategy of the company, participates in the selection and justification of the economic goals of the enterprise, and also sums up the result of the production, economic and commercial activities of the enterprise. The planning department at each enterprise interacts with the planning bureau of individual departments, as well as with functional divisions enterprises. Small enterprises do not have a planning department. Functions in this case are performed by 1 or 2 planners.
(2) Enterprise Planning Mechanism – a set of means and methods by which a planned decision is made and implemented. The organization of planning at enterprises is entrusted to economic services. The head of the economic service, together with the management of the enterprise, works out a strategy for its development for the future, and in the future - goals and objectives to achieve in the future. After the approval of the goals and objectives, they become mandatory for the implementation of all services of the enterprise unit.

At large enterprises, the number of employees of economic services is high, at medium and small enterprises, 1-2 people.

If organizational structure reflects the external structure of the planning system, the planning mechanism reveals the internal content of planned work. In general, the planning mechanism includes: 2.1) the goals and objectives of the enterprise functioning, developed by the enterprise management apparatus. 2.2) planning functions, 2.3) planning methods. 2.1) goals and objectives.
(3) B practical activities enterprises exist 3 circuit diagrams organization of planning in production: 1) from the bottom - up, 2) from the top - down, 3) the principle of oncoming flows.

Planning from the bottom up is carried out in the direction from the divisions of the enterprise to its highest level. In this case, the planning department at the enterprise is usually small. In this case, the issues are worked out in the departments of the enterprise. In charge specialists of the central economic service includes: coordination of all actions both for the development of the plan and its control. This planning scheme is the most appropriate for its production orientation .

Top-down planning – planning is carried out in the direction from the central economic service of the enterprise to its divisions. In this case, the main issues are worked out at the level of the enterprise as a whole. The number of specialists in the economic services of the enterprise is significant. The divisions of the enterprise, having received control tasks, determine the plan of their actions for a given period. This scheme allows you to solve the most important tasks of the enterprise and coordinate the work of all its departments. However, with this planning organization scheme, it is difficult to use all the reserves of the enterprise unit. This scheme used in the consumer orientation of the enterprise .

The principle of counter flows . It is built on coordinated work between the central economic service of the enterprise and its divisions. This scheme is considered the most rational, because. it includes strengths 2 previous schemes. Most TPs use the 2nd scheduling scheme. In the planned work of the enterprise, it is conditionally possible to single out 4 stages: 1) analysis of the market situation. In the region, industry and directly in the field of activity of the enterprise itself, 2) analysis of the current and prospective positions of the enterprise, 3) planning itself, 4) monitoring the implementation of planned decisions. The planning procedure, the list of plan types, their structure is established directly by the head of the enterprise.

The planning procedure, the list of developed plans are approved directly by the management of the enterprise. The latter is reflected in regulations one enterprise or another. The order of planning in separate subdivisions of the enterprise is approved by its central economic service.
(4) Means to achieve planned decisions : 1) information, 2) technical means, 3) software.

^ High level of organization of planned work in enterprises depends on many factors and ultimately promotes : 1) increasing the degree of use of production capacity; 2) the principle of self-financing and self-sufficiency is fully implemented; 3) increasing the level of competitiveness of products; 4) increasing the level of competitiveness of the enterprise as a whole; 5) the conquest of new markets for products; 6) the best solution to the social problems of the enterprise team.
Main requirements to the organization of planned work at the enterprise at the present time: 1) observance of the principle of self-financing and self-sufficiency; 2) a well-established methodology for the implementation of planning by the specialists of the enterprise; 3) development of measures to improve the competitiveness of the enterprise; 4) increase the degree of use production capacity enterprises,
^ 9) Methodology of planning, its characteristics.

The most important theoretical and practical value in planning have planning methods. They are developed on the basis of planning principles.

Planning method – these are specific technique, allowing you to perform economic calculations, indicators and make justifications for planned targets.

The more accurately the planning method is chosen, the more efficiently it will be implemented in production. In the economic practice of industrial enterprises, a wide variety of planning methods are used. IN Lately the following are the most widely used planning methods :

balance method

Normative method

Planning method based on technical and economic factors (factorial)

Economic and mathematical methods

Expert methods, etc.

The characteristics of planning methods currently at industrial enterprises are reflected in the planning methodology developed by the enterprise's specialists. The choice of planning method in a particular period depends on the purpose of the tasks being solved and the specifics of a particular production.
Characteristics of individual planning methods

balance method – traditional method performing planned work, was used before, is used now and will not be abandoned in the future. With this method solves such issues and tasks as determining the need for production resources and their consumption, and also develops a balance labor resources, the balance of cash income and expenses. This method allows you to establish disproportions in the development production, as well as to determine the proportions of its development in the future, and in addition, to identify intra-production reserves.

Normative method - one of the most progressive methods used in the planned work of enterprises. basis this method is an a well-established system of regulatory management . The system of norms and standards that are used in this period must meet modern development production.

Planning based on technical and economic factors . This method is widely used in dealing with issues such as analysis of the implementation of production programs, justification of labor productivity growth, justification of the level of costs in a given period.

Economic and mathematical methods - relatively new methods used in the planned work of the enterprise. Using these methods allows you to choose the most effective option for the development of production . Among these methods are widely used as mathematical programming, probability theory, mathematical statistics, imitations, etc.

expert methods. These methods are widely used in forecasting production for a long period of time. These methods used by business leaders.
1 0) Information support for planned work at industrial enterprises. The system of technical and economic norms and standards used in the activities of the enterprise, its characteristics.

Planned work at any enterprise cannot be carried out without reliable information. Information can be obtained using primary and secondary data. Primary data are obtained as a result of research, as well as specially solved tasks for these purposes. The collection of this information is carried out by observation, measurement, questioning, etc. way. Secondary data are needed when conducting combined studies. All data is collected from external and internal sources. Internal information should include, first of all, office data. Such information is the most reliable and cheapest. This is the main source of information for both small businesses and reputable firms. Inside information should include statistical reporting, financial statements, financial statements. The same information should include the reports of the heads of economic services and primary links , as well as business correspondence of the enterprise. External information is obtained from economic literature, periodicals, the Internet. In a market economy, the accuracy and validity of planned targets primarily depend on the system of norms and standards.

System of norms and standards – this is the basis for the implementation of planned work in the enterprise.

Norm – the maximum allowable consumption of any resource per unit of production or unit of equipment or unit of production area (rate of consumption of raw materials per unit of production).

Regulations – indicators that most often characterize the degree of relative use of certain resources in a particular industry or in a field of activity or in a region.
Main differences norms from norms are:

1) as a rule, a longer period of validity of the standard;

2) the norm is developed for specific organizational and technical conditions, while the norm for the prevailing conditions either in a given industry, or in a field of activity, or in a region.

The normative economy of domestic industrial enterprises is still at a very low level. The main reasons for this situation will be the following:

1) the development of norms and standards is a laborious task;

2) in the conditions of a centrally planned economy, enterprises were not interested in identifying all intra-production reserves.
Norms and regulations – these are dynamic. With the advent of new technologies, technical innovations, norms and standards must be revised.

In the economic practice of domestic enterprises, a huge complex of various norms and standards is used, therefore they are usually classified as follows.
Classification of norms and standards

• 
  by time of action

Current

• 
  by nature of distribution

Industry

Local

• 
  by destination

Semi-finished products

Other various works

• 
  by the nature of the resources used

materials

Energy resources

Fuel resources

• 
  by level of detail

Group

• 
  by development methods

Experienced

Reporting and statistical

^ 11) Evaluation of the implementation of the plan. The system of indicators used in the activities of the enterprise, its characteristics.

The assessment of the implementation of the plan at industrial enterprises is carried out by the heads of the enterprise, the heads and specialists of economic services, the head, both as a whole of the entire enterprise, and of its individual divisions. For this purpose, the actual data of the work of the enterprise or production are compared with the data of the forecast plan for predetermined control points.

Checkpoints - These are indicators of the work of a particular division of an enterprise or an enterprise as a whole.. ^ These milestones are set during the development of plans. Planned and actual work of both individual departments and the enterprise as a whole calculated and accounted for a month, a quarter, half a year, 9 months and a year . The smaller range is used only in dispatching. For all these periods, at any industrial enterprise of any form of ownership, an assessment of activity is carried out, for the same periods, the activity of the enterprise's specialists is evaluated. To evaluate the activities of the enterprise's specialists, a system of indicators is developed, according to which they eventually train.

Indicator - This is a sign that characterizes one or another side of the activity of an enterprise or its divisions and reflects one or another economic phenomenon. In our country, in a planned economy, a system of indicators was formed. This system focused the enterprises on the performance of production and sales indicators. During the transition of the country to the market, the system of indicators undergoes more serious changes. In a market economy, the most important indicator for assessing the activities of enterprises should include such indicators how:

1) meeting the demand for products produced by the enterprise

2) income growth of an enterprise or firm

3) optimization indicators

Recently, there have been changes not only in the system of indicators itself, but also in the methodology for their determination. The problem of using indicators in a market economy is that there cannot be a single universal indicator. The development of the enterprise's economy in market conditions should be characterized by a system of indicators. Recently, this system of indicators reflects the following:

^ Characteristics of individual groups of indicators

Quantitative indicators - characterize the material side of production, qualitative - the qualitative side

The division of indicators into quantitative and qualitative is necessary to assess the scale of production and its intensification.

^ Examples of quantitative and qualitative indicators for the main sections of the enterprise forecast plan

Estimated and cost indicators. Estimated indicators are currently determined by the enterprise itself. They are necessary to sum up the results of the work or departments of the enterprise, or its services, or the enterprise as a whole. They characterize either achieved or desired level production.

Cost indicators characterize the amount of costs for a particular type of activity of the enterprise.

Approved and calculated indicators . Currently most commonly used in relation to the enterprise and its lower levels.

TO approved indicators in the sectors of the economy should include:

Separate economic standards;

State order in certain sectors of the economy;

Limit on the extraction of certain types of minerals;

- state investments;

The level of profitability for state enterprises-monopolists;

Tax rates;

Minimum consumer budget;

minimum wage;

Minimum vacation time, etc.

Within the framework of a particular enterprise, control tasks are brought to its lower levels.
General characteristics and structure of the business plan (BP)

The current economic situation in Russia dictates new approach to the WFP. Enterprises are forced to look for such forms and models of planning that would ensure maximum efficiency in decision-making. The best way to achieve these solutions in the new market conditions is a business plan. No enterprise can operate profitably without a carefully designed BP.

BP – this is the plan entrepreneurial activity, an objective assessment of the enterprise's own entrepreneurial ability and essential tool design and investment decisions in accordance with market needs and the current situation.

BP – it is a commercial document with a complex structure that reflects the main aspects of the future commercial enterprise, which allows choosing the most promising solutions and identifying the means to achieve them.

In most cases, BP serves as a means of obtaining necessary investments, that is, a powerful business financing tool. Modern economic theory identifies five functions of a business plan.

1 opportunity to use it to develop a business strategy

2 assessment of opportunities for the development of a new direction of activity and control of processes within the company

3 attraction Money from outside. Recently, the decisive factor in granting a loan is the presence of a carefully thought-out business plan.

4 involvement in the implementation of the company's plans of potential partners who can invest in production equity or their technology.

5 involvement of employees in the process of compiling the BP, which allows them to increase their awareness of upcoming actions, coordinate efforts, distribute responsibilities and create motivation to achieve the goal.

BP assumes compliance with the following principles :

^ 1 flexibility that is, adapting to changes in the environment

2 continuity, i.e. "rolling" nature of planning

3 communicativeness and, i.e. coordination and integration of efforts

4 interactivity, i.e. creative planning

5 multivariance, i.e. availability of alternatives

Small firms at the time of creation develop a compressed version of the BP, but after - the full version.

IN modern economy There are many variants of BP in form, content, structure. There is no clearly regulated structure and form of BP. All this is determined by those to whom the BP is addressed, the purpose of the project and the specifics of production. The factors that determine the composition and structure of BP include:

The purpose of compiling the BP

The specifics of the type of business activity

Enterprise size

BP development period

Prospects for the development of the company

The size of the intended market

Presence of competitors

1 option

The goal is the development of production

2 general characteristics production

3 market and main competitor analysis

4 production plan

5 marketing plan

6 organizational plan

7 forecasting and risk management

8 financial plan

Option 2

The goal is the financial recovery of the company

1 general characteristics of the enterprise

2 brief information financial recovery plan

3 financial analysis

4 measures to restore solvency and support efficient economic activity

5 market and competition

6 marketing plan

7 production plan

8 financial plan

^ Characteristics of the main sections of the BP

Title page contains the name of the company, its location, the name of the BP and the date of compilation, the address of the company and a link to privacy, if any.

IN annotations given short description goals and main provisions of the BP

Summary – it is a concise, quick-read overview of the intended business and goals.

Description of the company and industry general description company and all its characteristics that are directly or indirectly related to the upcoming or existing business.

Characteristics of products (services) indicates the needs satisfied by the product, quality indicators, economic indicators, export indicators.

Research and analysis of the product sales market reflects the type of market, market structure, conjuncture, selection of target segments, market positioning, sales volume forecast.

Marketing plan includes: marketing strategy, commodity policy, pricing policy, marketing policy, communication policy and marketing budget.

Production plan (developed only by the company that is going to be engaged in production). It is necessary to prove the suitability of the enterprise for the production of products the right quality within the set deadlines. Includes: product manufacturing technology, methods and means of product quality control, production program, production capacity, need for long-term assets, calendar plan development of production, the need for working capital, cost forecast, environmental protection system.

organizational plan devoted to the management system of the company, its personnel policy. This is the organizational structure management staff, professional advisors and services, personnel, personnel policy, legal support activities.

Financial plan necessarily present in the structure of the BP. This is a document or a set of documents that ensures the interconnection of the indicators of the project, the development of the enterprise with the available resources. Financial plan structure: forecast financial results(profit and loss statement), pro forma balance sheet, cash flow statement

On the basis of the state order and a portfolio of orders concluded with consumers of products, enterprises carry out the VP of their production and economic activities. In the process of VP, the details of the upcoming work are carried out, a complete list of products to be manufactured in the planned period is determined, the timing of its production is specified, the labor, material and financial resources necessary for the enterprise are determined, and all possible increase in production efficiency, productivity growth and quality of products.

At the stage of development of production plans, development of technology and the economy of the enterprise, VP is carried out with the help of a set of technical and economic calculations based on progressive standards and projected organizational and technical measures. And also, based on the materials of economic analysis, the development of technical and economic calculations and production and operational planning.

Structurally, VP includes:

1. Technical and economic planning (TEP).

2. Operative production planning (OPP).

TEP is the planning development of technology, organization and economics of an enterprise for the upcoming planning period. The main task of TEP is forecasting, long-term and medium-term and current planning.

The main task of forecasting is to give guidance to the enterprise on the possibility of involving in the production of new types of raw materials, materials, components, development and use of new technologies. The forecast is a kind of reserve for advanced planning(PP).

Long-term PP is drawn up for 10-15 years. DPP is a comprehensive program for the creation of new and technical re-equipment of existing workshops, sections. This document expresses the general directions of the social, economic, scientific and technical development of the enterprise.

The basis for planning the work of an enterprise is five summer plans, the task of which, taking into account changes in resources and an increase or decrease in demand, is concretized and refined in annual plans.

The current (annual) plan is drawn up taking into account the changes that have occurred and with a breakdown of indicators by quarter.

The main task of the PPP is scheduling and operational regulation or dispatching. Calendar planning consists in detailing the tasks of the annual plan by performers (shops, sections, brigades, jobs) and by time (months, decades, days, shifts, hours), in order to evenly fulfill planned targets. Dispatching ensures the smooth and uninterrupted operation of all parts of the enterprise.

Transition manufacturing enterprises in Russia on market conditions, full self-government and self-financing means independent provision of technical, industrial and social development at the expense of earned funds.

A direct relationship is established between resources, work efficiency and income, which are independently managed by enterprises.

The role of intra-production planning is growing, with the help of which the output of products at the enterprise is connected with the needs of the market. Know the needs of the market for the future and manage to deliver to the market on time own products - main duty managers and specialists of the enterprise.

Enterprise production planning (firm) is an accurate prediction and programming for the future of the course of the production process and its results in stages. In the plan, taking into account the specialization and cooperation of labor, a clear task is established by dates for the performance of a specific type and amount of work and the expenditure of resources for each workshop, department, team, worker and the sequence of performing related work.

With the help of a plan that is always directed to the future, the available resources - material, labor, financial and natural - are distributed for the future. If, say, it is necessary to build a house or transport 1,000 tons of cargo from one enterprise to another, then a general work plan is drawn up, including the following mandatory information: a workshop (team) that should be engaged in this work; the time it takes to do so; necessary materials, equipment, machines, tools; the number of specialists; the cost of work in monetary terms; sources from which the work will be paid.

Therefore, planning is a method of economic foresight and programming based on detailed calculations. The plan of the company, on the one hand, contains a task for the future for each employee, and on the other hand, instructions for managers about management decisions, which they must gradually accept, helping the team achieve the goal (Table 2.1).

Table 2.1 Main tasks of planning

Planning technology includes:

• Definition and justification of the main task of the company;
• Establishment of specific indicators and tasks necessary to complete the task;
• specification of the task by types and volumes of work, specific jobs and deadlines;
• Detailed calculations of costs and results for the entire planning period.

Usually, after the mandatory establishment by the management of the company of the general task of the plan, its structural specification begins in all departments, i.e., the establishment of more specific types of work, deadlines, required mechanisms, materials, etc. Thus, the plan becomes a connecting and guiding link for the entire work of the company.

The more carefully all sections of the plan are developed, the easier it is to implement, the fewer resources are required, and the better the quality of work. Many losses of money and time arise due to the imbalance of the plan, the presence of miscalculations in it, as well as the indiscipline of the participants in its implementation. For the same reasons, the quality of products also decreases.

To develop a plan, planners require external information, including forecast and marketing data, and internal information, i.e.:

• Availability and structure of production capacities;
• the number of personnel, their professional composition;
• finances;
• Availability and need for working capital;
• readiness and structure of new scientific and technical developments, etc.

The collection and synthesis of incoming information, its analysis are the pre-planned work of specialists, which is necessary for the development of the plan itself.

Drawing up a business plan for the company begins with the preparation of a project of its individual parts:

• plan for production and sale of products;
• · Logistics plan;
• HR plan and wages;
• long-term plan for new technology and capital investments;
• financial plan.

The plan for the production and sale of products is the basis on which all other parts of the overall plan of the company and its divisions are developed.

In practice, the number of parts (sections) of the company plan and the name differ depending on the size of the firms, their industry affiliation and established traditions, but the content of the planned work does not change.

After the parts of the plan are developed, they are mutually adjusted until they are fully aligned and balanced both in terms of material and financial resources and in terms of execution time. For example, deliveries of raw materials, components, components to an enterprise are directly associated with financial plan, as well as with the terms and volumes of manufacture and release of products

Thus, a balance is achieved in the company's activity plan, i.e., a dynamic system of interconnection of production, technical, economic, organizational, administrative and social measures aimed at achieving the ultimate goal is created; provides for the order and sequence of work; deadlines and responsible executors are established for the entire range of various operations that are provided for by the plan; the sources and amounts of funding are determined, as well as the maximum allowable costs for each event, stages and types of work.

The plan must specify the exact characteristics and scope end results the work of the company as a whole by date, as well as the results of the work of shops and other departments for each event separately.

Figure 2.1 Enlarged structure of the business plan of the firm

Figure 2.2 Execution of the plan at the enterprise (firm)

From the beginning of the execution of the plan, the expenditure of resources begins, therefore, any inaccuracies in planning inevitably lead to the loss of funds and time to correct the identified miscalculations, and if the enterprise lacks these funds, to its bankruptcy.