The planning process as the most important function of management. Planning as a management function Planning as a management function involves

Content Introduction 1. Essence of planning 1.1 Principles of planning 1.2 Methods of planning 2. Types of planning 2.1 Long-term and strategic plans 2.2 Tactical and operational planning 3. Business plan of the organization Conclusion Literature Introduction

The planning function as one of the main management functions has now acquired qualitatively new features and characteristics; planning has received a fundamentally new content, since the need for it is due to the scale of the socialization of production. Expanding planning horizons means that it performs not only operational tasks, but also tasks of long-term development, which is a new moment in planning. Its purpose as a management function is to strive as early as possible to take into account all internal and external factors that provide favorable conditions for the normal functioning and development of the enterprise.

Planning is an attempt to look into the future, it helps to assess the scale of the organization, identify competitors, find your niche in the market, determine the paths and goals of the organization's strategic achievements. The plans reflect all production and economic activities of the enterprise. Based on plans, managers determine the strengths and weaknesses of the organization, analyze them and develop tactics for their actions, assess the situation in the field of finance, marketing, production and other areas. Figuratively speaking, we are talking here about the definition of "where we are at the present time, where we want to move and how we are going to do it."

The development of an economic system is not a simple increase in its production capacity, but a movement towards a specific goal. In the process of development, the unity of actions of the individual elements of the system is required - this is what can be ensured by planning all the activities of the enterprise. Planning is not only an active and conscious striving for the future, but also the concept of purposeful behavior.

1. The essence of planning

Planning is a way to achieve a goal based on a balance and sequence of operations, it is a kind of management decision-making tool. Planned decisions can be associated with setting goals and objectives, developing a strategy,Withallocation and reallocation of resources, definition of standards for deI amin the coming period. Making such decisions is the planning process in a broad sense. Narrowly, planning is preparation of special documents - plans, determining the specific steps of the organization to achieve its goals.

Until the middle of the twentieth century, firms operated mainly in conditions of a stable excess of demand over supply, and the invariability of the external environment. This allowed them to work based on current plans, compiled on the basis of incoming orders.

In the 1950s. the pace of changes in the external environment began to accelerate, but they still remained predictable. Here, along with the current one, it was necessary to deal with mid-term and long-term planning, to draw up promising target programs.

In the 1960-1970s. the overall pace of development has accelerated, and the changes in the environment have become unexpected. This led to the transformation of long-term planning into strategic planning, which proceeded from future opportunities. Planning began to be carried out from the future to the present based on expert opinions and complex mathematical models.

Since the early 1970s. changes in the external environment began to proceed so rapidly and unpredictably that long-term strategic plans ceased to correspond to the needs of economic practice. In addition to them, strategic programs began to be drawn up, allowing them to quickly take into account these changes in current decisions.

The plans reflect: forecasts for the development of the organization in the future; intermediate and final tasks and goals facing it and its individual units; mechanisms for coordinating current activities and allocating resources; contingency strategies.

The planning process itself begins with an analysis of the present and future state of the enterprise and the environment. On this basis, goals are set, strategies are developed and a combination of tools is determined that allows them to be most effectively implemented.

In some large organizations, planning is done planew committee, whose members are usually heads of departments, as well as the planning department and its structures in the field. The activities of planning bodies are coordinated by the first person or his deputy.

The task of the planning authorities is to determine which departments will participate in the implementation of certain organizational goals, in what form it will take place, and how resources will be provided.

If the organization is multilevel, planning is carried out simultaneously at all levels. The reason is that no planning decision is independent of others, and an understanding of the problems of all the interconnected links of the management chain is required.

Taking into account the degree of centralization of management of the organization, the planning process can be carried out in three ways.

if it is high, the planning bodies alone make most of the decisions related not only to the organization as a whole, but also to individual divisions.

at the middle level, they make only fundamental decisions, which are subsequently detailed in the subdivisions.

in decentralized organizations "from above" define goals, resource limits, and a uniform form of plans, and the plans are already drawn up by the divisions themselves. In this case, the central planning bodies coordinate them, link them up and bring them together in the general plan of the organization.

Depending on the economic capabilities of the organization, three planning approaches can be used. If its resources are limited, and the emergence of new ones in the future is not expected, then goals are set, first of all, proceeding from them. In the future, plans are not revised, even if some favorable opportunities appear. For their implementation may simply not be enough funds. This contentment approach is used primarily by small firms with a primary focus on survival.

Wealthier organizations can afford to change plans, adjusting to new opportunities and leveraging additional funds for their use, the surplus of which they have. Thus, once drawn up plans, depending on the situation, can be adjusted. This approach to planning is called adaptation.

And finally, enterprises with significant resources can use an optimization approach to planning based on goals, so if the project is expected to be profitable, money is not spared on it.

1.1 Planning principles

The effectiveness of the planning function depends on what principles are guided by managers when drawing up plans.

Planning is based on the following principles:

1) Participation of the maximum number of employees organizations in the work on the plan from the very early stages of its preparation. As a rule, people are more likely and more willing to perform those tasks that they have set for themselves, than those "lowered from above", since they are closer and more understandable to them.

2) Continuity, due to the appropriate nature of the company's business. In accordance with it, planning is considered not as a single act, but as a constantly repeated process, within which all current plans are developed taking into account the fulfillment of the past and the fact that they will serve as the basis for drawing up plans in the future.

3) Flexibility, suggesting the possibility of adjustment or revision at any time earlier decisions taken according to changing circumstances. To ensure flexibility, so-called "windows" are included in the plans, giving freedom of maneuver within certain limits.

4) The unity and interconnectedness of individual parts of the organization requires compliance with such a principle as coordination of plans. It is realized through their coordination and integration. Coordination carried out "horizontally", that is, between divisions of the same level, and integration- "vertically", between higher and lower levels.

5) An important planning principle is profitability, assuming that the cost of drawing up a plan should be less than the effect brought by its implementation.

6) Creation of the necessary conditions for the fulfillment of the plan- organizational, resource, ideological, etc.

7) Completeness of planning,- i.e. all situations and events must be taken into account when planning.

8) Planning Accuracy - to achieve it, all modern methods, means and procedures for forecasting.

9)Clarity of planning, - those. the goals set should be simple, easy, accessible to all members of the organization.

The principles listed above are universal, suitable for different levels of management; at the same time, each of them can also apply its own specific principles.

For example, in shop floor planning, the principle bottleneck, in accordance with which the output must be determined based on the capabilities of the piece of equipment with the lowest productivity. At the same time, at the enterprise level, it is usually not used, but it plays the most important role here. scientific character planning.

1.2 Methods of planning

The main goal of planning is, as far as possible under the given conditions, to find the best option for solving the problems facing the organization. This is not always possible, but it is necessary to strive for it.

The search for such an option is carried out by iterations , that is, a sequential transition from one planned decision to another that somehow improves the previous one. Currently, there are several ways of drawing up plans, or planning methods: budget, balance sheet, normative, mathematical and statistical, graphic, etc.

Budget method. It is based on budgeting , that is, tables reflecting the state or distribution for production and other needs of the resources available to the organization in accordance with its goals. Such budgets can be reported and planned. Subsequently, the planned budgets are coordinated, specified, and adjusted.

An organization can draw up several types of budgets.

Main (general) budget (reflects movement Money, condition of assets and liabilities, profits and losses).

Operational budgets:

Production, sales;

Work force;

Stocks of finished products;

Profit distribution.

The budget planning method (budgeting) provides:

1) increasing the efficiency of the organization by decentralizing management, quickly detecting and correcting deviations.

2) optimization of distribution and economy of resource use.

3) prevention of mismanagement.

4) reliable control and assessment of the state of stocks, sales, purchases, planned and actual costs, cash and finance, profitability.

But the budget method is complex, cumbersome, requires restructuring of the management structure, individualization of responsibility for costs, high costs.

The balance method is based on the mutual linkage of two budgets: the resources that the organization will have and their allocation within the planning period. If resources are not enough in comparison with the needs, then there is a search for their additional sources to cover the deficit. Resources can be attracted from outside, or can be found in their own "economy" by rationalizing it.

The balance method is implemented through the compilation of the system balances.

The normative planning method is used both independently and as an auxiliary one in relation to the balance one. It assumes that the basis of the planned targets for a certain period (and, accordingly, the basis of the balances) are the norms of the costs of various resources (raw materials, materials, equipment, working time, money, etc.) per unit of output. For example, a procurement plan will be calculated by multiplying the consumption rates of raw materials, materials, energy, etc. by the amount of the production order.

The following types of norms are distinguished: production rate; service rateandvania; time norm; population norms.

Most often, the norms are individualized in relation to individual departments and workplaces. However, there are also group ones, designed for the same type of jobs in various departments.

For especially important resources, promising standards for their use can be developed, but the most common are annual ones, which form the basis of the corresponding plans and balances of material resources. If the operating environment of the organization is constantly changing, current standards are used, revision of which occurs regularly as needed.

Using the normative method, for example, a standardized task is formed, that is, a set amount of work that an employee or a group of employees must perform during a given period in compliance with certain quality requirements.

It is necessary, first of all, to refer to the graphic method as network planning... It was developed in the late 50's and was intended for forecasting, costing, development, implementation management and control of large-scale projects.

The starting point for applying this method is to determine the duration of actions (works) associated with the achievement of the goal. All events and activities are combined into a network calendar that looks like a chain diagram.

The network schedule facilitates the management of the creation of complex technical and economic systems, allows you to focus on performing critical work within them, and clearly demonstrates their relationship. The network schedule makes it possible to draw up the most rational plan for the implementation of any activities, to which all other processes are tied: dispatching, issuing tasks for performing certain works, monitoring and monitoring their implementation. The high degree of formalization of the schedule allows for the widespread use of computer technologies.

The planning method Pattern also belongs to the graphical ones. The essence of the method is that a “tree” of goals and sub-goals is built on the basis of the forecast of the development of the planning object. For each of them, experts set a "weight", coefficients of relative importance (significance).

Mathematical planning methods are reduced to calculations based on various kinds of models. The simplest models include statisticesky. They are most widely used in financial planning. For example, they allow you to determine future income based on current investments and specified interest rates.

Methods linear programming they are used when it comes to optimizing the use of certain resources. They are helping:

Choose technologies that allow you to get the required volume of products with the lowest consumption of raw materials and materials;

Load equipment that performs several types of work, so that the highest output is achieved;

Draw up traffic routes that allow, on the one hand, to serve all customers as fully as possible, and on the other hand, to do this at minimal cost, etc.

The possibilities for using different planning methods have their limits. These boundaries, firstly, are determined by the modern scientific and technological revolution, which causes such rapid changes in the organization and the environment that planning simply cannot keep up with them. Secondly, the lack of time due to the fact that the planned calculations are very long and laborious. Third, the bureaucracy and inertia of the employees themselves, their fear of innovation.

It is impossible to completely eliminate the above limitations, but they can be significantly weakened by reducing the rigidity and schematic drawing up of plans, their focus on key goals and objectives, concretization and approximation to the needs of practice.

2. Planning types

Depending on from the management level differs:

strategic and long-term planning is the highest level;

tactical (or current) planning is the intermediate level;

Operational planning is the lowest level.

Depending on the destination there are three main types of plans:

1) goal plans, which are a set of qualitative and quantitative characteristics of the desired state of the control object and its individual elements in the future. These goals are agreed upon and ranked according to one principle or another, but they are never associated either with a specific way of achieving, or with the resources required for this. Target plans are used for long periods of time or for the fundamental unpredictability of specific events;

2) plans for recurring activities, prescribing their timing, as well as the order of implementation in standard situations, for example, a railroad timetable. Usually, they provide for "windows" to provide freedom of maneuver in the event of unforeseen circumstances and the need for correction;

3) plans for non-repetitive actions, drawn up to solve specific problems that arise in the process of development and functioning of the organization. Such plans can take the form of a program, budget for income and resource allocation, etc.

By terms of execution plans are usually divided into long-term(over 5 years), mainly related to the category of goal plans; mid-term(from one to five years), carried out in the form of various kinds of programs; shortOurgent(up to a year), in the form of budgets, network diagrams etc. A kind of short-term plans are operational ones, drawn up for a period of one shift up to one month.

2.1 Perspective and strategic plans

Long-term plans. Typically, long-term plans in the organization are developed for a period of more than one year. As a rule, we are talking about mid-term plans for up to 5 years.

Long-term plans can take the form of a set of goals; targeted integrated programs; etc.

Within the framework of long-term planning, plans are created: development of new products; cost reduction; innovation; acquisitions; marketing; production; investments; material and technical supply; development of the management system; social events; labor plan; financial plan, etc.

Through this kind of plans, there is a determination steps toOwhat needs to be done in the future to achieve the goals of the organization, first of all, to obtain a given volume of products, profits, etc. Their development begins with the selection of promising goals. Then, based on the assessment of the available resources, the organization's policy is determined, the rules and procedures are selected, the alternatives are developed, the most appropriate of them is selected, and it is detailed in budgets, schedules, and standard solutions.

Strategic plans. As prerequisites for the emergence strategic planning can be called:

rapid changes in the external environment of the organization, caused by the modern stage of scientific and technological revolution and manifested in the unlimited growth of production opportunities, a sharp increase in competition for resources and sales markets;

wide availability of scientific, technical and economic information and the rapid increase in its volume;

a fundamental change in the role of a person in production and the associated awakening of his creative abilities and activity.

These and other circumstances determine the unpredictability of the ways of development of the organization and its environment and the uncertainty of even a relatively near future. The way to partially weaken or overcome this uncertainty is to draw up strategic plans.

Strategic plans reflect today's steps firms aimed at shaping its future potential and ensuring long-term survival. In the process of drawing them up, the goals of the organization, the corresponding strategies are formulated and the necessary resources are allocated.

The strategies that form the basis of such plans are determined, first of all, on the basis of threats and opportunities (which are or may appear in the external environment of the organization), and not the search and mobilization of internal resources, which is typical for conventional long-term planning. The meaningful result of their implementation should be major changes in the organization. Thus, if a firm wants to survive in today's unstable conditions, the transition to strategic planning is inevitable, but it must be gradual, without destroying the traditional planning system.

2.2 Tactical and operational planning

Tactical or current planning is represented mainly by short-term plans, which provide for the actions necessary to achieve strategic goals. At its core, ongoing planning is production and has a number of features:

the objects of such planning can be an order, a product group, indicators;

the planning takes into account the connection between the control levels; it can occur from top to bottom (detailing), from bottom to top (instructions from above are enriched at the bottom);

when drawing up production plans there is either a clear link to the calendar, or free planning is allowed.

Short-term plans. They cover an annual period and they specify the tasks of long-term plans for the corresponding year with distribution by quarters.

Annual plans are developed based on a study of the market situation (market conditions, prices, nature of competition) and sales forecast based on incoming orders, information on the amount of sales for the past period, results marketing research.

The elements of an annual plan are usually:

manufacturing program- it is developed for a period from several weeks to a year for the enterprise as a whole and its individual divisions, taking into account their existing production capacities and contains, for example, decisions on how to ensure the production of the necessary products and services based on minimum costs;

enterprise development plan- it contains decisions on the introduction of new technology, technology change, discontinuation certain types products, etc .;

marketing and sales plan- it is the basis of other plans of the enterprise and is drawn up on the basis of sales forecasts, information about the customer's requirements for the range and quality of products, concluded contracts, prices, frequency of orders, distribution channels, etc. This plan detailed by months and weeks;

cost and profitability plan- it reflects: fixed costs, balance sheet and net profit, estimated profitability, cost, etc .;

financial plan - includes such indicators as the balance of income and expenses, production and circulation costs, the use of own and borrowed funds, the payment period and the amount of dividends;

procurement plan;

plan for labor and personnel.

The enterprise, on the basis of the production program (and divisions on the basis of the part concerning them), carries out the process operational planing their activities.

Operational plans. They are devoted to solving specific issues of the enterprise in the short term, for example, reflecting the movement of material flows. Such plans have a narrow focus and are always detailed, their purpose is to create conditions for the well-coordinated work of all workshops, sections, services, divisions.

Operational planning involves: drawing up monthly and intra-shift tasks, production schedules, route maps and monitoring their implementation.

Operational and calendar plan depending on the nature of the products, it determines the sequence and timing of launch, processing and release of products and their batches by days of the week - routing, which is embodied in the route flow chart, loading of technological lines and individual pieces of equipment, the need for tools, etc. The level of detail of the operational schedule depends on the type of production.

The operational schedule is often used as the main document for development. shift-daily assignments. They list the specific nomenclature and the number of products required for the normal implementation of the production process in this workshop and adjacent to it. Shift daily assignments can be supplemented schedule movement of products and their individual parts within the technological process.

Thus, as part of the implementation of operational plans, additional opportunities for attracting resources are sought, and the most appropriate distribution of work in time is determined.

3. Business plan of the organization

All of the plans listed above form a kind of general system, which is called the master plan, general plan or business plan of the organization. A business plan is a specific form of an organization's plans. Usually it is drawn up either during its creation, or at critical moments of its existence, for example, when expanding the scale of activities, issuing securities, attracting large loans, etc. Often these measures are carried out on the eve of major changes in the external situation and have the goal of anticipating them.

Although many business plan positions are scrupulously calculated for up to five years, they are largely probabilistic in nature, and success in its implementation is far from obvious.

The purpose of the business plan is to orient the business of the firm in accordance with the needs of the market and the ability to obtain resources; determine its specific types, markets; estimate financial position; foresee difficulties and pitfalls.

Compared to other types of plans, a business plan has two specific features. First, to prove the profitability of a particular project, it must be attractive, clearly demonstrate to all stakeholders the benefits that they can get by participating in its implementation.

Secondly, a business plan is drawn up in several versions.

The main and most complete is intended for internal use, and on the basis of it, options are already being developed taking into account different types users. This is quite understandable, because each of them is only interested in those moments that create guarantees for their own interests.

For banks, insurance companies and investors, this is the financial stability of the organization; for sales companies - quality, novelty, cost of production; for suppliers - the volume of demand for raw materials, materials, semi-finished products, components, services; for trade unions - social moments.

The structure of the business plan is free, but nevertheless it must contain a certain set of sections and indicators that characterize both the organization itself and the future project for which this document is being drawn up.

Any business plan opens with an introduction, which helps to immediately determine the appropriateness of further acquaintance with the document.

The introduction reveals the role of the type of activity chosen by the organization at the moment, the trends and prospects of its development; the approximate terms of work in this direction; the expected profitability and the payback period are calculated; guarantees of their safety are given.

The main sections of a business plan may contain the following information:

- about the goals entrepreneurial activity, main and functional strategies;

- about the potential of the organization, its development for the coming period and associated costs;

- about image- traditions, reputation in the business community, among consumers and the public. A favorable image means a lot for resolving the issue of trust in the company from potential partners;

- about the staff, the principles of its selection, assessment, promotion; control system and ways of its development; introduction of new management methods; forms of relationship with the trade union organization;

- about future production activities and their requiredWithlovia: technologies and equipment planned for implementation; sources and methods of meeting the needs for raw materials, materials, energy, components, necessary costs; ways to increase labor productivity and production efficiency, ways to control processes and product quality;

- about a product or service, their technical level, quality parameters, unique properties, shortcomings; the products have certificates, protection by patents, licenses, trademarks; about the possibilities of using waste;

- about marketing strategy. Usually this section begins with a description of the sales markets for the planned production;

- about the competitiveness of products, ways of dealing with the main potential and real competitors, conquering a market niche. The section provides information about competitors, their market share; lists the main parameters by which the competition can be conducted (technical indicators, reliability, aesthetics, environmental friendliness, ergonomics, safety, quality, uniformity, packaging, service, etc.)

- about the marketing plan, including a description of the marketing situation (market size, main types of products present on it, main competitors, distribution channels); list of tasks; an action program for their implementation; ways to control them; necessary costs;

About the main directions foreign economic activity. Here, in particular, the procedure for registering a company as its participant, the timing of opening a foreign currency account is considered; specifics of settlements with foreign partners, estimated objects of export and import; possible counterparties;

- about cost, price, profitability production, their critical value, below which the company is unprofitable.

- about the risks and ways of insuring them. Risks arising in the course of business activities may be associated with the destruction, damage or theft of property, natural disasters and political conflicts that impede the normal course of work; financial and commercial failures. The section provides an approximate assessment of risks and lists the main measures aimed at reducing them (preventive maintenance of equipment, fire safety measures, equipment with alarms;

- about financial strategy organizations in the implementation of a new type of activity. The sources of formation are defined here financial resources(issue of shares, bonds, bank loans, accumulated profit), requirements for the efficiency of their use, the ratio of own and borrowed funds, overall profitability, etc .;

The final the section is usually devoted to the financial plan of the organization, which represents in monetary terms all the previous sections in a concentrated form. As part of the financial plan, taking into account the forecast of sales volumes, a number of important documents are drawn up: a plan of income and expenses, a forecast balance, a plan for obtaining targeted funds from higher organizations or customers for implementation targeted programs, a plan of cash flow in bank accounts and in cash, a profit and loss plan,

In addition to the main sections, a business plan may contain attachments in the form of various visual materials - graphs, charts, diagrams, tables that facilitate the perception of the material, as well as a schedule of main events indicating the responsible persons.

Compared to a strategic plan, a business plan is characterized by the following features:

Includes only one goal related to the development of a specific business;

Has a clearly defined time frame, is not prolonged, not specified;

Has a high functional focus.

Conclusion

Planning is one of the most difficult types of mental activity available to a person, because when drawing up plans, you need to predict, foresee, link together so much that this activity can rightfully be considered bordering on art.

Planning covers all aspects of economic life, and today no enterprise can do without it. At the same time, plans cannot be absolutized, for they constrain initiative, which is unacceptable in a rapidly changing economy. Therefore, planning should always be accompanied by granting the divisions the maximum possible independence, the right to make decisions, taking into account the current state of affairs, if such decisions turn out to be more effective than those laid down in the plan.

In some enterprises, planning is still often approached the old fashioned way. The plans that are drawn up are let down for unconditional execution, but this is a flawed approach. Today planning can only be a living creation of all employees, and only then will it be successful.

Planning involves making specific decisions on the functioning and development of the production system, linking them in terms of optimizing the final result. This allows to ensure its efficient functioning and development in the future. Any business decision made in the face of risk requires a thorough feasibility study, forecasting both the future result and the conditions for its implementation, which can only be done with the help of planning tools and methods. Therefore, the study of its theory and practice occupies an important place in the training of management specialists.

Literature

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4. Egorova T.I. Fundamentals of management. - Izhevsk: Research Center "Regular and Chaotic Dynamics", 2002. - 136 p.

5. Ivanov A.P. Management: Textbook. - SPb .: Mikhailov V.A. Publishing House, 2002 .-- 440 p.

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Planning is the basis of management and a complex process in which all management levels of the enterprise are involved in setting goals and making decisions taking into account internal and external factors.

Management of production activities by the nature of the impact on the production process provides for a number of functions, which include organization, regulation, planning, coordination, motivation, control and regulation. Among the entire set of management functions, planning takes the leading place, since it is designed to strictly regulate the behavior of an object in the process of realizing its goals.

In some large organizations, planning is done by a planning committee, which is usually composed of heads of divisions, as well as the planning department and its field structures. The activities of planning bodies are coordinated by the first person or his deputy.

Taking into account the degree of centralization of management of the organization, the planning process can be carried out in three ways.

1. If it is high, the planning bodies alone make most of the decisions related not only to the organization as a whole, but also to individual divisions.
2. At the middle level, they make only fundamental decisions, which are subsequently detailed in the subdivisions.
3. In decentralized organizations "from above" define goals, resource limits, as well as a single form of plans, and the plans are already drawn up by the divisions themselves. In this case, the central planning bodies coordinate them, link them up and bring them together in the general plan of the organization.

Depending on the economic capabilities of the organization, three approaches to planning can be used. If its resources are limited, and the emergence of new ones in the future is not expected, then goals are set, first of all, proceeding from them. In the future, plans are not revised, even if some favorable opportunities appear. For their implementation may simply not be enough funds. This contentment approach is used primarily by small firms whose main goal is survival.

And finally, enterprises with significant resources can use an optimization approach to planning based on goals, so if the project is expected to be profitable, money is not spared on it.

Planning is a way to achieve a goal based on a balance and sequence of operations, it is a kind of management decision-making tool. Planned decisions can be associated with setting goals and objectives, developing a strategy, allocating and reallocating resources, defining performance standards in the coming period. Making such decisions is the planning process in a broad sense. In a narrow sense - planning is the preparation of special documents - plans that determine the specific steps of the organization to achieve its goals.

The most important goals that are pursued in planning at the enterprise, as a rule, are: optimization of all types of costs, coordination of team actions, anticipation of events in order to reduce risk, readiness to respond quickly to environmental changes. At the current stage of development, for the majority Russian enterprises the main goal of planning is to maximize profit. With the help of planning, enterprise managers ensure that the efforts of all workers involved in the process of production and economic activity are directed towards achieving the set goals.

The tasks of planning as a process of practical activity include:

1. Formulation of the composition of upcoming planning problems, determination of the system of expected hazards or anticipated opportunities for the development of the enterprise.
2. Justification of the proposed strategies, goals and objectives that the company plans to implement in the coming period, design the desired future of the organization.
3. Planning the main means of achieving the goals and objectives, selection or creation of the necessary means to approach the desired future.
4. Determining the need for resources, planning the volume and structure of the required resources and the timing of their receipt.
5. Designing the implementation of the developed plans and control over their implementation.

The subject of planning, as a science, is the relationship that develops between the participants in the production process regarding the establishment and implementation of priorities, proportions and a set of measures to ensure their achievement.

The object of planning in an enterprise is its activity, which is understood as the performance of its functions. And the main functions (types of activities) are:

1. Economic activity (the main task of which is to make a profit to meet the social and economic needs of the owner and members of the labor collective).
2. Social activities(provides conditions for the reproduction of the employee and the realization of his interests: wages, safety of working conditions, etc.).
3. Environmental activity(aimed at reducing and compensating for the negative impact of its production on the natural environment).

In modern planning practice, in addition to the classic ones considered, general economic principles are widely known.

1. The principle of complexity. At each enterprise, the results of the economic activities of various divisions largely depend on the level of development of technology, technology, organization of production, use of labor resources, labor motivation, profitability and other factors.

All of them form an integral complex system of planned indicators, so that any quantitative or qualitative change in at least one of them leads, as a rule, to corresponding changes in many other economic indicators.

Therefore, it is necessary that the planned and management decisions were complex, ensuring that changes are taken into account both in individual objects and in the final results of the entire enterprise.

2. The principle of efficiency requires the development of such an option for the production of goods and services, which, given the existing limitations of the resources used, provides the greatest economic effect. It is known that any effect ultimately consists in saving various resources for the production of a unit of output. The first indicator of the planned effect can be the excess of results over costs.
3. The principle of optimality implies the need to choose better option at all stages of planning from several possible alternatives.
4. The principle of proportionality, i.e. a balanced account of the resources and capabilities of the enterprise.
5. The principle of scientific character, i.e. taking into account the latest achievements of science and technology.
6. The principle of detailing, i.e. the degree of planning depth.
7. The principle of simplicity and clarity, i.e. Compliance with the level of understanding of the plan's developers and users.
4. Plans of the enterprise, depending on their focus and the nature of the tasks to be solved

Planning has its own types:

Depending on the duration (timing) of the planning period:

1. Long-term planning (long-term, strategic, forecasting) - planning for a period of 5 years or more.
2. Medium-term planning - for a period of one to five years.
3. Short-term planning.

Depending on the content of economic activity:

1. Production planning.
2. Sales plan.
3. Logistics plan.
4. Financial planning.

From point of view organizational structure enterprises:

1. General planning of the firm.
2. Planning the activities of individual departments.
3. Activity planning subsidiaries and branches.

Depending on the focus and nature of the tasks being solved:

1. Strategic or long-term planning.
2. Medium-term planning.
3. Tactical (current or budget).

Management is a function or element of organized systems (social, biological, technical, and so on) that well ensures the implementation of the mode of activity, the preservation of their structure, the implementation of the goal of the activity and program. The subject of management science is management relations where social, economic, political interests and relations, methods and technologies of management are manifested. A - these are industries (agriculture, industry); aspects of economic activity (marketing, territorial communities (district, region); types of financial); stages of reproduction (marketing, supply); production characteristics (quality of life, efficiency).

The Office also has its own functions. There are only eleven of them. First, goal-setting occurs, then analysis, then forecasting, then planning, then organization, then coordination, followed by motivation, then training, the next function is accounting and control, followed by communication and, finally, decision-making. All these functions are mutually complementary and closely related. But planning like is of the utmost importance.

It is known that management is a process of interrelated functions. And the main link in this chain is planning as a management function. The plan is nothing more than an official document. It reflects the forecast of the future, there are necessarily not only intermediate, but also final tasks, as well as goals that face her or her individual units. The plan always reflects mechanisms for coordinating all current activities, a strategy for the most unexpected cases.

Planning as a management function - building an action plan for the future. With the help of it, the sequence and content of the steps that should lead to the intended goal are determined, the intended final results are established. Planning as a function of production management has its own essence, which manifests itself in a clear specification of the goals of further development of the entire enterprise and each of its divisions for a separately established period, in the competent definition of tasks and possible means of achieving them, as well as in established terms and a clear sequence of the organization. With the help of planning, the labor, material and financial resources that will be needed to solve the assigned tasks are identified.

We can say with confidence that planning as a management function is the desire to take into account, as early as possible, all external and internal factors that provide all favorable conditions for the normal development and functioning of enterprises belonging to a particular organization.

Necessarily provides for the development of a whole range of measures, which determines a clear sequence of achieving the goals.

There are several types of planning. The first is on the level reached. This method is not intended to direct the firm's team to search for reserves, with the help of which it would be possible to increase. That is, as everything is now, so let it be next year.

The second is called optimal. It strives to achieve better bottom-line results. This method is more progressive. And the third kind is adaptive planning. It allows you to more flexibly respond to various changes in the external environment. That is, they can be taken into account in the planning process and more efficiently adapted to them.

1. Planning as a function of enterprise management

Until the middle of the twentieth century, firms operated mainly in conditions of a stable excess of demand over supply, and the invariability of the external environment. This allowed them to work on the basis of current plans based on incoming orders.

In the 1960s – 1970s. the overall pace of development has accelerated, and the changes in the environment have become unexpected. This led to the transformation of long-term planning into strategic planning, which proceeded from future opportunities. Planning began to be carried out from the future to the present based on expert opinions and complex mathematical models.

In some large organizations, planning is done planning committee, whose members are usually heads of departments, as well as the planning department and its structures in the field. The activities of planning bodies are coordinated by the first person or his deputy.

Taking into account the degree of centralization of management of the organization, the planning process can be carried out in three ways.

1) if it is high, the planning bodies single-handedly make the majority of decisions related not only to the organization as a whole, but also to individual divisions.

2) at the middle level, they make only fundamental decisions, which are subsequently detailed in the subdivisions.

3) in decentralized organizations "from above" define goals, resource limits, as well as a single form of plans, and the plans are already drawn up by the divisions themselves. In this case, the central planning bodies coordinate them, link them up and bring them together in the general plan of the organization.

And finally, enterprises with significant resources can use an optimization approach to planning based on goals, so if the project is expected to be profitable, money is not spared on it.

2. Concept, goals and objectives of planning

Planning is a way to achieve a goal based on a balance and sequence of operations, it is a kind of management decision-making tool. Planned decisions can be associated with setting goals and objectives, developing a strategy, allocating and reallocating resources, defining performance standards in the coming period. Making such decisions is the planning process in a broad sense. Narrowly, planning is preparation of special documents - plans, determining the specific steps of the organization to achieve its goals.

The most important goals that are pursued in planning at the enterprise, usually are: sales volume of commodity mass, profit and market share. At the current stage of development for most Russian enterprises, the main planning goal is maximizing profit... With the help of planning, enterprise managers ensure that the efforts of all workers involved in the process of production and economic activity are directed towards achieving the set goals.

The tasks of planning as a process of practical activity include: - formulation the composition of the upcoming planned problems, the definition of a system of expected hazards or anticipated opportunities for the development of the enterprise; - justification put forward strategies, goals and objectives that the company plans to implement in the coming period, designing the desired future of the organization; - planning the main means of achieving the goals and objectives, the choice or creation of the necessary means to approach the desired future; - definition resource requirements, planning the volume and structure of the required resources and the timing of their receipt; - design implementation of the developed plans and control over their implementation.

3. Subject, objects and stages of planning in the enterprise

As subject planning, as a science, are the relations that develop between the participants in the production process regarding the establishment and implementation of priorities, proportions and a set of measures to ensure their achievement.

Planning object at the enterprise is its activity, which is understood as the performance of its functions. And the main functions (types of activities) are: economic activity(the main task of which is to make a profit to meet the social and economic needs of the owner and members of the labor collective); social activities(provides conditions for the reproduction of the employee and the realization of his interests: wages, safety of working conditions, etc.); environmental activity(aimed at reducing and compensating for the negative impact of its production on the natural environment)

4. Basic principles and methods of planning

In modern practice planning, in addition to the considered classical, general economic principles are widely known.

1. The principle of complexity ... At each enterprise, the results of the economic activities of various divisions largely depend on the level of development of technology, technology, organization of production, use of labor resources, labor motivation, profitability and other factors.

Therefore, it is necessary that the adopted planning and management decisions are comprehensive, ensuring that changes are taken into account both in individual objects and in the final results of the entire enterprise.

2. The principle of efficiency requires the development of such an option for the production of goods and services, which, given the existing restrictions on the resources used, provides the greatest economic effect. It is known that any effect ultimately consists in saving various resources for the production of a unit of output. The first indicator of the planned effect can be the excess of results over costs.

3. Optimality principle implies the need to select the best option at all stages of planning from several possible alternatives.

4. Proportionality principle , those. a balanced account of the resources and capabilities of the enterprise.

5. Scientific principle , i.e. taking into account the latest achievements of science and technology.

6. Detailing principle , i.e. the degree of planning depth.

7. The principle of simplicity and clarity , i.e. Compliance with the level of understanding of the plan's developers and users.

5. Enterprise plans depending on their focus and the nature of the tasks to be solved

Planning has its own types:

Depending on the duration (timing) of the planning period: 1. Long-term planning (long-term, strategic, forecasting) - planning for a period of 5 years or more; 2. Medium-term planning - for a period of one to five years; 3. Short-term planning: Current (annual, semi-annual, quarterly, planning for a month) Operational (for a decade, a week, a day, shift, hour).

Depending on the content of economic activity: 1. Production planning; 2. Sales plan; 3. Logistics plan; 4. Financial planning.

From the point of view of the organizational structure of the enterprise: 1. General planning of the company; 2. Planning the activities of individual departments; 3. Planning the activities of subsidiaries and branches.

Depending on the focus and nature of the tasks being solved: 1. Strategic or long-term planning; 2. Medium-term planning; 3. Tactical (current or budget).

6. Strategic planning of enterprise development, its essence and purpose

Strategic planning is a set of actions and decisions taken by management that lead to the development of specific strategies designed to help the organization achieve its goals.

His task - to ensure that there is sufficient innovation and change in the organization A strategy is a detailed, comprehensive, comprehensive plan designed to ensure that the organization's mission and objectives are achieved. Strategic plans must be designed in such a way that they not only remain coherent over time, but also remain flexible. The overall strategic plan should be seen as the program guiding the firm's operations over an extended period of time, subject to constant adjustments in response to an ever-changing business and social environment.

Strategic planning functions:

1. The strategic plan provides direction for the organization and allows it to better understand the structure of marketing research, consumer research, product planning, promotion and sales, and price planning.

2. The strategic plan provides each unit in the organization with clear goals that are aligned with the overall objectives of the company.

3. The strategic plan stimulates the coordination of the efforts of the various functional areas.

4. The strategic plan forces the organization to assess its strengths and weaknesses in terms of competitors, opportunities and threats in environment.

5. This plan identifies alternative actions or combinations of actions that the organization can take. 6 The strategic plan lays the foundation for resource allocation.

6. The strategic plan demonstrates the importance of applying performance appraisal procedures.

7. Features and stages of strategic planning

1. Definition of the mission and goals of the organization. Mission Is a conceptual intention to move in a certain direction. Usually it details the status of the enterprise, describes the basic principles of its work, the actual intentions of the management, and also defines the most important economic characteristics of the enterprise. It is not accepted in the mission to indicate making a profit as the main goal of creating an organization, although making a profit is the most important factor in the functioning of an enterprise. Target- is the concretization of the mission in the organization in a form that is available for managing the process of their implementation. 2.Analysis of the environment, including the collection of information, analysis of strengths and weaknesses firm as well as its potential opportunities based on available external and internal information. Strategic analysis or "portfolio analysis" (in the case of a diversified company analysis) is the main element of strategic planning. Portfolio analysis acts as a tool strategic management, with the help of which the management of the enterprise identifies and evaluates its activities in order to invest in the most profitable and promising areas. Environmental analysis necessary when implementing strategic analysis since its result is the receipt of information on the basis of which assessments are made regarding the current position of the enterprise in the market. It involves the study of its three components: the external environment; immediate environment; internal environment organizations. 3. Choosing a strategy. Strategic choice involves the formation of alternative directions for the development of the organization, their assessment and selection of the best strategic alternative for implementation. In this case, a special toolkit is used, including quantitative methods forecasting, development of scenarios for future development, portfolio analysis 4. Implementation of the strategy. The implementation of the strategy is carried out through the development of programs, budgets and procedures, which can be considered as medium and short-term plans for the implementation of the strategy. 5. Evaluation of the chosen (implemented) strategy is the answer to the question: will the chosen strategy lead to the achievement of the firm's goals? The results of the implementation of the strategy are evaluated, and with the help of a feedback system, control over the activities of the organization, during which the previous stages can be adjusted.

8. Formation of an enterprise development strategy

Production of products;

Technical development;

Production resources (size and efficiency of use);

Changing environmental impact;

Changing and solving social problems;

Sections of the strategic plan:

1. Plan of production and sales of products.

2. Plan technical development and the organization of production.

3. Plan for labor and wages.

4. Logistics plan

5. Plan for production costs.

6. Plan for profit and profitability of production.

7. Financial plan.

8. Plan for environmental protection.

9. Plan social development.

10.Summary of the main technical and economic indicators.

9. Concept and functions of tactical planning

Tactical planning occupies an intermediate position between long-term strategic and short-term (operational-calendar). Strategic planning assumes a long planning horizon of 10-15 years. However, given the instability of the market environment in Russian conditions, many enterprises develop a strategy for a medium-term period of no more than 5 years. In turn, tactical planning, as a rule, covers the planned horizon for 1-2 years and is periodic planning.

The essence of well-formulated tactical planning is to translate long-term strategic decisions into quantitative indicators of the tactical plan, ensuring constant coordination of production and economic activities. Therefore, a tactical plan, no matter how carefully it is developed, will not give an effect without a strategic plan. Here the so-called synergistic effect is manifested, the essence of which is that effective economic decisions lie at the “junction” of various plans. Unfortunately, this situation is rare in manufacturing enterprises.

Tactical planning acts as a means of implementing the strategic plan of the enterprise. Within the framework of tactical planning, based on the available resource potential of the enterprise, taking into account the implemented development strategy, the following are determined and approved leading to the achievement of general goals in the medium and short term:

Product program;

Plans (tasks and activities) by functional areas of activity;

Projects or targeted programs.

The main tasks of tactical planning are:

Formation of the optimal or ensuring the achievement of the required level financial result product program;

Development of a set of relevant functional and design activities.

In tactical planning, they are guided by a block of indicators of revenue and costs (cost) of products calculated on the basis of current prices, i.e. taking into account price dynamics and inflation.

10. Business plan for the development of the enterprise, its importance in business. Business plan content

Title page... The title page has the following content: the title of the plan; date of its preparation; who prepared the plan, the full name and address of the company, the name of the entrepreneur and his home telephone number; for whom the plan is prepared; sometimes it is recommended to include in the title page a statement that the information contained in the document is not subject to disclosure - this is how the entrepreneur's right to his idea is recorded.

Summary... The resume is written last after the business plan as a whole is drawn up. It should include the main provisions and ideas of the business plan, the conclusions reached by the entrepreneur. The resume should be short, usually three to four pages, but it is better if the resume fits on one page. The executive summary is the key part of the document “selling” it to the investor, and it should be drafted in such a way that the reader is tempted to continue reading the business plan.

Business history... This section is drawn up in the event that the enterprise exists and has passed a certain path of development. The information in this section is mainly intended for external readers, therefore, when discussing the history of the business, you need to name real successes, which the firm has achieved in the past, the achievements of the employees of the firm.

Description of products / services Questions that relate to the description of the product (product / service) can be the following list: A specific description of the product and how it is used. In this case, the properties of the product should be associated with the needs of its potential buyers. The trend in the use of the selected product (will its consumption increase or decrease over time, are new ways of using it possible?). How does the firm see the life cycle of its product? What is the range of similar products / services offered by competitors?

Analysis of the state of affairs in the industry... When describing an industry, it is important to show the absolute size of the market, whether this market is prone to growth or stagnation, the main market segments (consumer groups). It is necessary to determine how sensitive the market is to various internal and external factors, whether it is subject to cyclical and seasonal fluctuations, etc. You need to describe your competitors, the market share they captured, the segments they are targeting, and take into account other industry factors.

Assessing competitors and choosing a competitive strategy... The business plan should describe the strategies chosen and their application. If an entrepreneur has seriously decided to change his strategy or is only being introduced to competitive market, he must foresee the possible retaliatory actions of competitors: the degree of likelihood of retaliatory actions; their possible impact on the firm; when it can happen; how aggressive they will be; is there an opportunity to avoid particularly aggressive influences.

Production plan. In addition to the technical description, the production plan must include economic calculations production costs. In addition, the following questions should be answered: Is it possible to achieve an advantage in operations? The structure of the production process is best shown using a production flow diagram. What kind of raw materials and materials are needed? Who are the main suppliers of the firm? What capacities are required to organize production? Does the enterprise already have utilized capacities? What are the plans for their expansion, the costs (costs) associated with the expansion of capacity, and the period of expansion? How is quality control carried out? Description of equipment, both existing and required, how is it selected? Where will the production be located? Production requirements from the location and geographic conditions... What is the workforce required to run production today and in the future? Does the qualifications of the workers correspond to the capabilities and specifics of the equipment?

Marketing plan... The marketing plan should cover all the elements of marketing and answer the following questions: What are the main characteristics of buyers on that industry market, on which the enterprise is oriented? What groups of buyers by income level, demographic characteristics, behavioral principles, etc. can be distinguished, in other words, what are the main segments of this market? Which segment does the company intend to focus on?

Organizational plan... The organizational plan introduces the form of ownership chosen by the firm, management issues, distribution of powers and responsibilities, the type of organizational structure of the firm.

Financial plan. Financial section a business plan includes three main planning documents: Organization balance sheet, profit and loss plan and cash flow forecast. In addition, when drawing up a business plan, a so-called sensitivity analysis is carried out.

11. Planning of production and sales of products

The annual production plan of each enterprise contains an interconnected system of the following planned indicators: - the main purpose of the production activity of the enterprise and its individual divisions for the planning period; - the volume and terms of production of products, works and services with an indication of specific quantitative and qualitative indicators for the entire range of goods; - calculation of the production capacity of the enterprise, workshops and sections, confirming its balance with annual production volumes, equilibrium of supply and demand; - determining the need for resources for the implementation of the annual production program of the enterprise and its divisions, calculating the balance of semi-finished products and components; - the distribution of the planned work in the main shops, as well as the timing of production and delivery of products to the market; - selection of means and methods for achieving planned indicators, calculation of volumes of work in progress, load factors technological equipment and production areas; - substantiation of methods and forms of organizing the production of planned goods, works and services, monitoring the implementation of production plans and product sales.

The plan for the production and sale of products is the main and leading section of the annual comprehensive plan of the enterprise. All other sections and indicators of the annual plan are developed on its basis. The production plans establish the main sources and amounts of financing for each type of activity of the enterprise, the maximum allowable costs for the stage and type of work, the final results for individual departments, types of flows and the timing of the receipt of funds. In the course of intra-production planning, each structural unit, workshop or department develops its own plans for production activities

Point forecast

Interval forecast

Trend

Seasonal fluctuations seasonality index

At the heart of casual methods

These methods include:

12. Planning the production program of the enterprise

Manufacturing program is the main stage in the formation of a production and sales plan, which is one of the leading sections. Its task is to ensure the fulfillment of all orders and satisfy all the needs of customers in terms of assortment, quality, delivery times. On the basis of the plan for the production and sale of products, all other sections are developed - the work plan; on material and technical support; at cost, profit and financial plan.

Production program indicators: the growth rate of production of marketable (gross) products, production of the most important types of products in physical terms (including the indication of products for export), including the indicator of product quality. Tasks for the production of products in kind are set in units of measurement that take into account the peculiarities of the consumption of certain types of products. These units can be tons, meters, kilowatt-hours, pieces, kits, etc.

The plans for the production of enterprises provide for tasks for the removal from production of obsolete types of products, i.e., products that do not meet the modern requirements of the national economy and the population of the country, are obsolete, indicate specific terms for replacing obsolete products, as well as new types of products (types, models ) replacing them. The cost and indicators of the production program are: sales volume, marketable, gross output.

The production and economic activity of industries, associations and enterprises is assessed by the volume of products sold. The volume of products sold in the plan is determined as the cost of products intended for delivery and payable in planned period: finished products; semi-finished products of our own production, works of an industrial nature intended for sale on the side (including overhaul of their equipment and vehicles, carried out by the forces of industrial production personnel), as well as the sale of products and performance of work for their capital construction and other non-industrial farms located on the balance sheet of the enterprise.

The important indicators of the plan, which make it possible to determine the total volume of industrial production, its structure, growth rates of labor productivity, capital productivity and other economic indicators, are commodity and gross output.

Volume marketable products in the plan includes the cost of: finished products, intended for sale on the side, to their capital construction and non-industrial farms of their enterprise; semi-finished products of its production and products of auxiliary and auxiliary industries intended for release to the outside; the cost of industrial work performed on orders from outside or non-industrial farms and organizations of their enterprise. Gross output Bp includes the entire scope of work scheduled for implementation in a given planning period;

The volume of products sold, as well as commercial products, is determined by: in terms of the current wholesale prices of enterprises; in the report - a) in comparable wholesale prices of enterprises on a certain date (the so-called constant prices), necessary to determine the dynamics of production; b) at the wholesale prices of enterprises operating in the reporting period (for use in calculating the cost price).

13. Goals and objectives of sales planning. Sales planning stages

Sales forecasting methods can be divided into three main groups:

Expert assessment methods are based on subjective assessment the current moment and development prospects. It is advisable to use these methods for market assessments, especially in cases where it is impossible to obtain direct information about any phenomenon or process.

Sales forecasts with the help of experts can be obtained in one of three forms:

Point forecast sales volume is a forecast of a specific figure. It is the simplest of all forecasts because it contains the least amount of information. As a rule, it is assumed in advance that a point forecast may be erroneous, but the methodology does not provide for the calculation of the forecast error or the probability of an accurate forecast. Therefore, in practice, two other forecasting methods are often used: interval and probabilistic.

Interval forecast sales volume provides for the establishment of boundaries within which the predicted value of the indicator with a given level of significance will be located. An example is a statement of the type: "In the coming year, the sales volume will be from 11 to 12.4 million rubles."

Probability Distribution Forecast associated with determining the likelihood of the actual value of the indicator falling into one of several groups at set intervals. Time series analysis and forecasting methods associated with the study of indicators isolated from each other, each of which consists of two elements: the forecast of the deterministic component and the forecast of the random component. The development of the first forecast does not present great difficulties if the main development trend is determined and its further extrapolation is possible. The prediction of a random component is more difficult, since its appearance can be estimated only with a certain probability. Forecasting based on time series analysis suggests that changes in sales volumes that have occurred can be used to determine this indicator in subsequent periods of time. Time series are usually used to calculate four different types of changes in indicators: trend, seasonal, cyclical and random.

Trend- this is a change that determines the general direction of development, the main trend of the time series. Identifying the main development trend (trend) is called time series alignment, and methods for identifying the main trend are called alignment methods. (moving average method, least squares

Seasonal fluctuations- recurring from year to year changes in the indicator at certain intervals. Observing them over several years for each month (or quarter), you can calculate the corresponding averages, or medians, which are taken as characteristics of seasonal fluctuations. However, the most significant seasonal fluctuations occur in certain months of the year. When analyzing seasonal fluctuations, it is usually calculated seasonality index, which is used to predict the indicator under study.

At the heart of casual methods is an attempt to find the factors that determine the behavior of the predicted indicator. The search for these factors leads actually to economic and mathematical modeling - the construction of a model of the behavior of an economic object, taking into account the development of interrelated phenomena and processes. It should be noted that the use of multivariate forecasting requires solving a complex problem of choosing factors, which cannot be solved by a purely statistical way, but is associated with the need for in-depth study. economic content the phenomenon or process under consideration. And here it is important to emphasize the primacy of economic analysis over purely statistical methods studying the process.

Casual forecasting methods require the determination of factor signs, an assessment of their changes and the establishment of a relationship between them and the volume of sales. Of all the casual forecasting methods, we will consider only those that can be used with the greatest effect to predict the volume of sales. These methods include: correlation and regression analysis; method of leading indicators; the method of surveying the intentions of consumers, etc.

So, when forecasting the volume of sales, all the methods discussed above can be used. Naturally, the question arises about the optimal forecasting method in a particular situation.

14. Planning resource support for the enterprise

Basic aim

Planning: Determination of the need for all types of material resources for the production of products;

Organization:

Accounting, control and analysis:

Control over compliance with the terms of delivery of materials to the enterprise;

Quality control of material resources at the time of its delivery to a printing company;

15. Logistics planning

When creating a finished product, various kinds of material resources are required. Enterprises, producing products of various types, consume a wide range of materials in their production.

A large role in improving the use of material resources of enterprises belongs to the system of material and technical support (MTO) of production.

Basic aim rational organization of material and technical support of production is the timely satisfaction of production needs in materials with the highest possible economic efficiency. It coincides with the purpose of supply logistics. To achieve this goal, it is necessary to solve a number of tasks: to reveal the range of material resources consumed in production; ensure an exact match between the number of supplies and the needs for them; maintain reasonable terms for the procurement of materials and semi-finished products; comply with production requirements for the quality of materials; ensure the timely delivery of materials to production units and workplaces (the solution to this problem is ensured through the coordination and integration of work on the material and technical support of production, the rational organization of the warehouse and transport facilities of the printing company).

Planning: Determination of the need for all types of material resources for the production of products;

Planning the frequency of renewal of production stocks;

Calculation of the optimal amount of production stocks;

Rationing of material consumption;

Establishing optimal economic relations with suppliers of materials;

Development of delivery schedules for MR to production units

Organization:

Conclusion of business contracts with suppliers and organization of delivery of MR to the warehouses of a printing company;

Organization of warehousing and storage of materials at the enterprise;

Organization of delivery of MR to production units

Accounting, control and analysis:

Timely filling of limit cards, group and one-time requirements for the release of materials from the warehouse;

Monitoring compliance with the terms of delivery of materials to the enterprise;

Quality control of material resources at the time of its delivery to a printing company;

Analysis of the optimality of the choice of economic relations with suppliers;

Control and analysis of the level of production stocks, identification of excess stocks;

Analysis of the fulfillment of limits and norms of consumption of materials

16. Inventory planning

The concept of purchasing material resources (MR) appeared in connection with the transition of the Russian economy to market principles of activity. In a market economy, MTO planning takes place within the framework of intrafirm planning. In market conditions, MTO planning should include:

1. Research of the market of raw materials and materials- one of the elements of planning logistics at an industrial enterprise. The objectives of researching the market for raw materials and materials are to achieve the visibility of this market and the possibility of rational procurement of raw materials and materials.

The study of the market of raw materials and materials involves:- systematic collection, processing, analysis and evaluation of information on the supply of specific types of MR in the market of potential suppliers, the range of MR, new technologies for the manufacture of MR; - storage of information; - development of a clear storage strategy, i.e. deciding whether the company will purchase those or other MR, parts, components, etc. from suppliers, resellers or produce them in-house.

2. Determining the needs of the enterprise- An integral part of planning and is an important factor influencing the results of its activities. At enterprises, the need for MR is calculated in the following areas: the need for production, the need for repair and maintenance needs, the need for the formation of inventories, the need for research and development and development. To determine the need for MR, it is most advisable to use a normative approach based on consumption rates and a program of production or work performance.

The normative approach of determining the need requires the following data:- a program for the production of products (or performance of work), which is formed by researching the product market (market for services); - consumption rate of MR per unit of production.

3. Development of a procurement plan. After determining the need for MR, a procurement plan is developed. This plan is needed for the rational procurement of MR. Drawing up a procurement plan means determining the volume of purchases for a certain period, as well as the type of purchases.

Depending on the volume of purchases by MR, a possible type of purchase is established:

2. bulk purchases through intermediaries or the stock exchange - urgent purchases or a large assortment is purchased;

3.procurement in small batches in stores retail- small one-time purchases;

4. procurement through tenders. A competition among sellers is announced.

Agricultural raw materials for the food, leather and textile industries are mainly purchased through stock exchanges and auctions.

4. Cost analysis of the procurement sector. In the process of planning the material support of the enterprise in order to reduce costs, a cost analysis should be carried out, the results of which are used in the process of linking (agreeing) the procurement plan with the estimated production costs.

17. Drawing up a logistics plan

Modern logistics system.

The functions of an enterprise are determined by the type of its activity. It is quite natural that the description of the MTO of the enterprise consists in listing the tasks related to it.

The functions of MTO activities of the enterprise are to coordinate supply and demand for a specific product while minimizing costs both in strategic and tactical terms, as well as in maintaining the firm's relations with specific suppliers and customers at the proper level.

This definition implies at least 2 tasks of MTO - dialogue and choice. Dialogue is understood as the relationship of the enterprise with suppliers of raw materials and materials and with consumers of products. There are internal and external dialogues - that is, the transfer to the firm's services of wishes received from external partners (both suppliers and customers), and restrictions regarding the use of material, technological and labor resources.

It is also obvious that MTO activities cover a long period; at the same time, MTO should ensure that the firm takes tactical positions quickly and efficiently. And the main thing here is the collection and processing of information. This is precisely the future of MTO as an integral system for managing information, linking its elements and using them to achieve the goals of the company, monitoring the use of funds, and constantly tracking progress.

Thus, MTO is at the very heart of the choice made by the company in various areas, at the center of the actions taken; undoubtedly, it is an important factor in the development of the general policy of the firm. At the same time, performing the function of control, MGO loses its material character.

The IHO of all companies and organizations is faced with the same most important task: eliminating production disruptions caused by inconsistencies in the movement of goods, materials, information and competencies. MTO is a way of organizing the activities of an enterprise, which allows combining the efforts of various units producing and selling goods and services in order to optimize the financial, material and labor resources used by the company to realize its economic goals. 3. Logistics planning.

Logistics planning.

For the implementation of MTO, it is necessary to develop a certain toolkit that allows you to manage the level of the offered service, as well as the level of the corresponding costs. In this regard, information planning systems are of primary interest.

Planning - the process of making decisions based on expectations - allows you to achieve the expected results by influencing a complex set of interdependent mechanisms.

In the process of strategic planning, decisions are made regarding the structure of the distribution network or capital investments required to make the material circulation system more flexible.

Operational planning of MTO is a means of regulation and control of raw materials and finished products involved in production. Its purpose is to develop contacts between the various departments of the company, to strengthen the coordination of their activities and increase their motivation in relation to the tasks of MTO.

Strategic planning of activities in the field of logistics should help the company learn to adapt to changes in the environment. Examples of strategic decisions caused by changes in the environment include the decision to move the sales center due to shifts in the territorial distribution of the clientele, as well as the development of flexible production. aimed at more quickly meeting the ever-increasing demands of the market.

18. Classification and structure of personnel in the enterprise

In ensuring the efficiency of production, the structure of the personnel of the enterprise is of great importance.

The personnel of the enterprise (personnel, labor collective) is a set of employees included in its payroll.

In world practice, a classification is most often used in which employees are divided into managers and performers. Managers are organizers of production at various levels.

In Russia, the personnel of industrial enterprises is primarily divided into industrial-production and non-industrial personnel. Industrial production personnel include workers who are directly related to production and its maintenance: workers production workshops and sites, factory laboratories, management personnel. Non-industrial personnel include workers employed in the non-production sphere: housing and communal services, kindergartens, canteens belonging to the enterprise, etc.

By the nature of the functions performed in accordance All-Russian classifier occupations of workers, positions of employees and wage grades (OKPDTR) industrial production personnel (PPP) is divided into four categories: workers, managers, specialists and technical executors (employees).

Workers include persons directly involved in the process of creating material values, as well as those engaged in repairs, movement of goods, transportation of passengers, provision of material services, etc.

Workers, in turn, are divided into main and auxiliary. The main ones include workers who are directly related to the production of products, the auxiliary ones - with the maintenance of production.

The managers include employees holding the positions of managers of enterprises and their structural divisions.

Leaders who lead the teams of production departments, enterprises, industries and their deputies are linear. The leaders who lead the teams of functional services and their deputies belong to the functional ones.

According to the level occupied in the general management system, all managers are subdivided into lower-level, middle and top-level managers.

The leaders of the lower level include foremen, senior foremen, foremen, heads of small shops, as well as heads of departments within functional departments and services.

Middle managers are directors of enterprises, CEOs associations, heads of large workshops.

Senior executives are heads of financial and industrial groups, general directors of large associations, heads of functional departments of ministries, departments and their deputies.

Specialists include workers, intellectual labor (accountants, economists, engineers).

Employees are employees involved in the preparation and execution of documentation, accounting and control, economic services. These include purchasing agents, typists, cashiers, clerks, timekeepers, freight forwarders ...

Depending on the nature labor activity the personnel of the enterprise are subdivided according to professions, specialties and qualifications.

Profession - a type of activity that requires certain knowledge and work skills acquired through general or special education and practical experience.

Specialty - a type of activity within a particular profession, which has specific characteristics and requires additional special knowledge and skills from employees. For example: economist-planner, economist-accountant, economist-financier, economist-labor worker within the framework of the profession of economist. Or: fitter, fitter, plumber within working profession locksmith.

Qualification determines the level of knowledge and labor skills of an employee in a specialty, which is displayed in qualification (tariff) categories and categories.

19. Personnel Needs Planning

Methods for calculating the number of workers depend on their performance of standardized or non-standardized work. In practice, two complementary methods are used: in terms of labor intensity and in terms of equipment maintenance.

The calculation of the number of the main workers on the payroll according to the labor intensity rate is determined by the formula, where is the production program in kind; - valid fund of time in a year; - labor intensity of the volume of production; - planned labor intensity of a unit of production; m- the number of titles of work performed by a group of workers.

It is necessary to distinguish between the list and the number of workers. To the payroll all workers included in the group of industrial production personnel of the enterprise, including those on vacation, absent due to illness, etc. Into the attendance includes those workers who must come to work every day to ensure the normal course of production. Average number of workers Is the arithmetic mean of the annual number.

The number of time workers and auxiliary workers set according to staffing tables, where the attendance is shown, which is determined by the number of jobs in accordance with production technology, service standards and work shifts.

The number of workers - pieceworkers is determined by dividing the production program in standard hours by the planned level of fulfillment of the norms in percent and the useful fund of time of one worker in hours.

Number of auxiliary workers determined by service standards or the availability of jobs.

The number of RCC (managers, specialists, employees) carried out in accordance with the approved management structure of the enterprise and the developed staffing table.

Comparing the actual number of employees at the beginning of the planning period and the need for the plan at the end, determine the additional need for personnel. At the same time, the normal decline in workers is taken into account (transition to retirement, conscription, etc.)

Along with determining the need for manpower, a plan for the training of personnel and advanced training of workers is being developed.

20. Methods for calculating the number of employees

There are three main approaches to determining the number of personnel:

1) marginal;

2) expert and statistical;

3) analytical and regulatory.

The marginalist approach is based on the analysis of the marginal productivity of production factors, i.e. determining the number of employees that provides him with the maximum net income.

The expert-statistical approach is based on the establishment of statistical dependencies between the number of personnel and the factors influencing it. As the initial information, reporting information is used by types of activities, industries, enterprises and their divisions.

Statistical dependencies are usually established using regression analysis methods. The resulting dependence is sometimes corrected based on expert assessments of specialists.

The analytical and regulatory approach to determining the number of personnel involves the analysis of a specific labor process, the design of a rational organization of labor, the rationing of the labor intensity of work for each group of personnel and, on this basis, the establishment of norms for the number. This approach is possible both in an operating enterprise and in the design of enterprises and their subdivisions. The calculation of the number of norms can be carried out for a given variant of the division of labor and in the process of solving the general problem of optimizing the interaction and the number of employees.

Labor rationing allows you to determine the time spent on performing specific work in the organization and calculate the number of performers and the amount of tasks they perform.

With regard to employees, rationing consists in establishing a measure of labor costs for performing a given amount of work for a certain period. In this case, the measure of labor costs can be expressed either directly in the time spent by an employee of the required qualifications to perform a unit of a given work entrusted to him, or indirectly through the number of employees, which is necessary to perform a certain function.

Labor standards (production rates, time, service, number) are established for workers in accordance with the achieved level of technology, technology, labor organization on the basis of normative materials on labor rationing.

The time rate is the amount of working time set for the performance of a unit of work by an employee or a group of employees.

The production rate is a set amount of work that an employee or a group of employees are required to perform in a unit of time.

The service rate is the number of objects (pieces of equipment, workplaces, etc.) that an employee or a group of employees are obliged to service during a unit of working time.

Time rates for individual work performed by workers can be established according to time standards, or experimentally and statistically. Accordingly, two methods of rationing are distinguished: calculation and research.

The time spent on a full technological cycle is determined using standard time standards, as well as by directly studying the time spent using the following methods:

Timing measurements;

Photos and self-photographs of the working day;

Instant observations;

Expert assessments.

The rate of time to complete a unit of standardized work is calculated according to the standard of operational time and is determined by the formula:

Нвр = Н * К,

where Нвр is the time spent on performing a specific standardized type of work, h;

H is the standard of operational time for the performance of this work, established by the collection of norms, h;

K is a coefficient that takes into account the time spent on organizational and technical maintenance of the workplace, rest and personal needs (taken equal to 1.1).

On the basis of normative materials on labor rationing, the calculation of the apparent number of employees is made. The basis for calculating the number of employees is the information obtained during the survey of the technology of work, the quantitative content of these works on the complexity of their implementation, in terms of volume, and other qualitative parameters.

When calculating the attendance, the annual labor intensity of standardized work (Tn) is determined in hours, taking into account the volume of each type of work performed according to the formula:

Тн = Нвр * Vi,

where Нвр is the time spent on performing the standardized type of work, h;

Vi is the volume of a specific type of work performed per year.

21. Payroll planning

The planned wage fund is the amount of money set by the enterprise to pay workers in the planning period. At the enterprise, wage funds are calculated by categories of workers (workers, RCC, etc.).

Wages are paid to pieceworkers at the rates for the work performed and to time workers at tariff rates corresponding to the tariff wage fund. Additional payments to it form an hourly, daily and monthly fund.

Average salary(hourly average, monthly average) is defined as, - wages fund.

Payroll Tariff Fund the enterprise consists of a wage fund at piece rates and a wage fund for workers paid on a time-based system, and is determined by the formula where m - number of product names; - total piece rate for one product; - the number of products of each item according to the plan.

Or according to the formula, where is the average hourly wage rate for workers; - the number of standard hours required to complete the planned task.

Structure of workers' wages

The wage fund for workers with hourly wages is calculated as

Where is the average hourly wage rate of workers employed in time-paid jobs.

The average wage rate is defined as, - wage rate of the corresponding category of time workers; - the number of time workers in the i-th category; n - the number of qualified discharges.

Wage fund for auxiliary workers calculated by the method of average wages according to the planned number of auxiliary workers, data on the average wages for previous periods, instructions and proposals for an increase in wages.

The payroll for the RCC is determined according to the staffing table... The full annual wage fund for the enterprise consists of the wage fund for all categories of workers.

In the long-term plans for the economic and social development of the enterprise, long-term salary standards for 1 ruble of production are approved. According to this standard, enterprises calculate the planned wage fund.

Wage rate calculated on the basis of the salary fund of industrial and production personnel planned in June F zppp no additional payments for this group of workers and the volume of production N i, calculated in the indicator in which labor productivity is planned as.

22. Labor productivity planning

Labor productivity can be expressed in absolute terms as an indicator of the level of labor productivity and in relative terms - as a percentage of its growth over the previous period.

The level of labor productivity is characterized by indicators:

1) marketable (sometimes gross) production per one average employee per unit of time (year);

2) the labor intensity of a unit of production;

3) the volume of normative-net production per one average employee.

The annual labor productivity in general is determined by the formula: P pg = N / R cc, where N- the total volume completed in a year of work; R cc- the average annual number of industrial and production personnel.

The average number of employees is determined by dividing the number for each calendar day of the planned period by the number of calendar days.

The relative indicator - the change in labor productivity in comparison with the baseline is determined by the formula:, where and - output per worker in the planned and base year, rubles.

Labor productivity grows as a result of better use of the fund of working time, as well as due to a decrease in the labor intensity of production.

So, with a decrease in the labor intensity of products as a whole, the following occurs:

a) decrease in the number of employees;

b) an increase in labor productivity due to a decrease in the labor intensity of products;

The share of an increase in the volume of production (%) due to an increase in labor productivity is determined by the formula, - an increase in the number of employees,%; - increase in gross production,%.

23. Calculation of the planned labor intensity of the production program

Labor intensity in the labor plan is established for the main types of products and for the entire planned output of products.

Labor intensity represents the amount of labor costs for the manufacture of a unit of output.

The normalized labor intensity is calculated according to the costs of the normalized time, the actual - according to the actual costs of labor.

By the change in the labor intensity of production, one can judge the dynamics of hourly labor productivity.

The normalized labor intensity of a unit of production is the basis for calculating the labor-intensive production program, which is used to determine the number of workers.

With the introduction of new technology, which causes a decrease in the share of labor costs of the main workers, it is advisable to calculate the total labor intensity, reflecting the labor costs of all industrial and production personnel, which is determined by the formula, - the number of workshops involved in the manufacture of products; - standardized labor intensity for a given workshop participating in the production, standard hours; - the rate of fulfillment of the norms by the main workers-piece-workers in the given shop; - the share (coefficient) of the main workers-pieceworkers in the total number of workers in this workshop; - the share (coefficient) of the number of general plant personnel (management apparatus, auxiliary and service shops), in the total number of industrial and production personnel.

24. Production cost planning

The main objective of the enterprise is the production of goods and services necessary for consumers. Any production activity in market conditions, it is effective only if the value of the final product produced is greater than the value of the initial resources or factors spent on production and marketing.

It is customary to call constant such costs, the value of which does not change depending on the volume of production (rent, costs of lighting, heating, payment of administrative and managerial personnel, etc.).

Variables are considered to be those costs, the value of which changes depending on the volume of output (raw materials, materials, wages of production workers, fuel, etc.).

Total or gross costs is the sum of fixed and variable costs for each given volume of output.

Average costs determine the amount of production costs per unit of output. They serve for comparison with market prices and are a measure to justify the optimal output of different types of products.

Marginal cost defines the additional or incremental costs associated with producing another unit of output. The marginal cost determines the total cost that the firm will have to incur in the event of the production of the last unit of output.

25. Features of the formation of profit at the enterprise

Enterprise income or profit, is in the market conditions the basis for self-financing of all types of production and economic activities and social and labor relations of personnel. Therefore, maximizing profits or incomes is the defining ultimate goal of all types of planning in the enterprise. Profit or income arises only under the condition of the interaction of labor and capital and the preservation of the main factors of production and capital of their initial value, which implies a clear distinction between gross and net profit.

Gross profit determines the amount of the total comprehensive income of the enterprise excluding impaired equity. Net profit represents gross income minus funds expended, including those deferred for the restoration of expended means of production.

Gross income at any level of sales, it is determined by multiplying the price by the corresponding quantity of products planned for sale.

Marginal income there is additional or additional income that is the result of the sale of products in excess of the plan.

The planned annual profit of the enterprise is the final result of production and economic activity, including income from the sale of products, works and services, fixed assets and other property, as well as income from non-sales operations, a decrease in the amount of the corresponding expenses.

Profit (loss) from product sales It is calculated as the difference between revenue in current market prices excluding value added tax and excise taxes and its cost.

26. Planning measures to increase profits

The development of a profit plan is a complex process based on a deep knowledge of the market conditions, the capabilities of the enterprise, the conditions and factors that determine the competitiveness of the enterprise, the ability to foresee real ways receiving high income.

The profit planning process consists of several stages of analyzing profit and profitability for the past study period, calculating its forecast value; assessing the reliability of the calculations; development of an action plan to ensure the receipt of the planned profit and profitability.

In the course of analyzing the profit and profitability of an economic entity, they study the wildcard changes in the volume of the balance sheet, net profit, the level of profitability, the factors that determine them (the amount of gross income, the level of distribution costs, income from other activities, including the balance of non-sales income, the amount of taxes, etc.). The size of profit and profitability is influenced by two groups of factors: external and internal.

The group of external factors includes:

The level of development of the country's economy as a whole;

Measures of regulating the activities of enterprises from the side of the state;

Natural (climatic) factors, transport and other conditions that cause additional costs for some enterprises and cause additional profits for others;

Change of prices for raw materials, products, materials, fuel, energy carriers, purchased semi-finished products not provided for by the plan of the enterprise; tariffs for services and transportation; trade discounts; allowances; depreciation rates; rental rates; minimum wage; charges on it; the rates of taxes and other fees paid by businesses;

Violations by suppliers, supply and marketing, higher economic, financial, banking and other bodies of state discipline on economic issues affecting the interests of the enterprise.

The second group combines factors directly related to the results of the enterprise, with the entrepreneurial activity of the subject, as well as those caused by the violation of state discipline by the enterprise.

The main factors in this group include:

the results of commercial activities, the effectiveness of concluded transactions for the supply of goods, the volume and structure of trade, the forms and systems of remuneration, labor productivity, the efficiency of fixed and circulating assets, the level of gross income and distribution costs, the amount of other profits, etc.

Profit analysis is carried out in several stages.

At the first stage, the analysis of the dynamics of profit and profitability as a whole for the enterprise and its divisions is carried out by identifying the trend in the change in the mass of profit and profitability for the period under study. For these purposes, the rates (basic and chain) of growth (decrease) of the analyzed indicators are calculated and compared with the dynamics of similar indicators of competitors and with the average annual rate of return on invested capital.

At the second stage, the influence of factors on profit and profitability is assessed

At the third stage of the analysis, according to the recommendations of individual economists, it is also proposed to calculate the share of gross income in turnover, the share in gross income of net production (wages plus profit), the share in net product of profit, and then, based on these indicators, build a graph of their relationship and determine the sufficiency of income and profits for solving basic problems.

At the 4th stage, the reserves for increasing profits and the possibilities of their use in the future are identified.

In the process of developing profit forecasts, the following methods can be used:

Method for determining return on invested capital;

Technical and economic calculations (normative);

Calculation and analytical;

Direct account;

Economic and statistical (moving average method, simple regression equation, double average method, extremum method, production function, logarithmic);

Economic and mathematical (multiple correlation and regression model);

Optimization Models Method;

Method based on the use of marginal income in the calculations.

Any of the above methods of planning profit is based on the existing relationship between profit, sales and distribution costs. The calculation of the rate of return on invested capital is based on the relationship between the turnover of industrial capital and the profitability of sales.

27. Planning profitability indicators

Generalizing indicator economic efficiency production is profitability indicator ... Profitability means profitability, profitability of the enterprise. It is calculated by comparing gross income or profit with costs or resources used. Based on the analysis of the average levels of profitability, it is possible to determine which types of products and which business units provide the highest profitability. This becomes especially important in modern market conditions, where the financial stability of an enterprise depends on the specialization and concentration of production.

The value of the level of profitability can be used to assess the long-term well-being of the enterprise, i.e. the ability of the enterprise to generate sufficient return on investment. For long-term lenders and investors investing money in the company's equity capital, this indicator is a more reliable indicator than indicators of financial stability and liquidity, which are determined on the basis of the ratio of individual balance sheet items.

28. Tasks, content, structure and procedure for developing a financial plan

The purpose of financial planning is to provide the enterprise with the necessary financial resources for production, investment and financial activities. In this regard, it is necessary to determine the ways of efficient capital investment, assess the degree of its rational use, identify internal reserves for increasing profits due to the economical use of funds and the establishment of rational financial relations with the budget, banks and counterparties. It is also important to respect the interests of shareholders and other investors. And as a consequence of all, financial planning performs a control function to study the financial condition of the enterprise, its solvency and creditworthiness.

Financial plan has a great impact on the economy of the enterprise.

In the practice of financial planning, the following methods are used:

Economic analysis method allows you to determine the basic patterns, trends in the movement of natural and cost indicators, internal reserves of the enterprise. Based on the available reporting and accounting information, the financial position of the enterprise, its internal and external relations are assessed. This allows one to characterize its solvency, efficiency and profitability of activities and other indicators, and then, based on the results, make informed decisions.

The essence normative method in the fact that on the basis of pre-established norms and technical and economic standards, the need of an economic entity for financial resources and their sources is calculated. These standards are the rates of taxes and fees, depreciation rates and others.

Usage balance sheet method to determine the future need for financial resources based on the forecast of the receipt of funds and costs for the main balance sheet items at a certain date in the future.

Cash flow method is universal in drawing up financial plans and serves as a tool for predicting the size and timing of the necessary financial resources. Cash flow forecast theory is based on expected cash inflows at a specific date and budgeting of all costs and expenses.

Method of multivariance calculations consists in the development of alternative options for planned calculations in order to choose the optimal one, while the selection criteria can be set different.

Methods of economic and mathematical modeling allow to quantify the tightness of the relationship between financial indicators and the main factors that determine them.

The financial planning process includes several stages.

On the first- financial indicators for the previous period are analyzed. To do this, use the main financial documents of enterprises - balance sheet, profit and loss statements, cash flow statement.

Second phase provides for the preparation of basic forecast documents, such as a forecast balance sheet, profit and loss statement, cash flow (cash flow), which are prospective financial plans and are included in the structure of a science-based business plan of the enterprise.

In the third stage the indicators of forecast financial documents are specified and specified by drawing up current financial plans.

In the fourth stage operational financial planning is carried out.

The completion of the financial planning process is the practical implementation of plans and control over their implementation.

29. Pricing planning

Pricing is not a simple sum of costs and benefits. It is subject to enterprise policy and is in line with market opportunities. The critical point in calculating prices is the so-called break-even point. There are the following pricing methods.

Costs plus profits. This method is only possible in the absence of a competitive environment. Otherwise, a competitor, reducing its own costs, will easily push your product out of the market. When calculating costs, you must remember that they can be divided into fixed and variable. Constants do not depend on production volumes. These are rent, administrative and overhead costs. Variable costs are directly related to production; these are the costs of raw materials, materials, packaging, transport and wages... As production volumes grow, they also grow.

It is easy to guess that the growth in sales and income is also directly proportional. If we represent the dependence of variable costs and income on the growth of sales in the form of a graph, then the point of intersection of the two lines will be the break-even point. At this point, the total cost is equal to the total sales. If the volume of sales exceeds costs, production begins to be profitable.

The method of following a competitor. It can be used by a small enterprise in the presence of a large competitor on the market, which has a basic pricing policy. If a competitor has high turnover, obviously, he has done serious market research and determined the optimal price. Basically, your small business can, joining the tail, gain market share through some additional advantages, such as after-sales support.

A serious drawback of the method is the lack of control over the situation on your part. The leader can prepare a major overhaul of his pricing policy, for which you will not be ready and will lose your position in the market.

Cost-effective marketing method. This is the most complex pricing method; it combines analysis of the cost mechanism of production and distribution with marketing tactics. This is a creative method that is difficult to formalize, but which, if applied correctly, promises great success.

Real pricing also takes into account the policy of discounts and the mechanism for adjusting prices, taking into account life cycle goods. All of these methods have one goal - customer acquisition.

It is generally accepted that a product (product, service) goes through three stages of development and at each of them the price determination policy is different. At the stage of youth, when the product is little known and, accordingly, little in demand, its price can be significantly underestimated, which means that the profit will be minimal. The maximum profit comes from the product at the stage of maturity, when demand is high and the price may be slightly overestimated. As the product ages, in order to maintain a high level of sales, the price is again reduced, while the amount of profit can remain high for a long time.

Pricing is the most important component marketing plan... The methods of stimulating sales provided are almost as important. The costs of these activities are not considered as costs - rather, they are internal investments. However, they are classified precisely as fixed costs.

30. Assortment planning and new product development

Product assortment planning is the planning of all activities aimed at the selection of products for future production and distribution, the development of specifications and characteristics of these products in accordance with customer requirements.

There are various methods for planning your product mix.

Method operating lever

This method is also called operational analysis, or analysis "Cost - Volume - Profit", widely used in Western financial and economic research, where it is called CVP-analysis (Cost - Volume - Profit). Key concepts operational analysis are: operational (economic) leverage, profitability threshold (break-even point), law financial strength(sustainability) of the enterprise. These elements should be supplemented with marginal income, since it is its use that makes it possible to evaluate operating forecasts based on the ratio of fixed and variable costs, which determine the strength of the impact of operating leverage. Recall; that the higher the level of fixed costs, the greater the force of the operating leverage. Initial concepts are: variable and fixed costs of the enterprise, sales proceeds, volume of products produced in physical terms.

The widespread use of marginal income in the analysis allows you to form an optimal assortment of production, determine the price, volume of production and sales to obtain the planned profit, take into account the restrictions on resources, financial opportunities when choosing products, determine which of the goods is more profitable to produce and which to buy; justify the choice of equipment, production technologies, etc. As for the critical ratios, the margin analysis reveals not only the critical sales volume corresponding to the break-even point, but also the sales volume justifying decisions to make or buy ", the choice of machinery and equipment, analysis of the effectiveness of technologies in planning and production forecasting.

A method for ranking a product range based on the BCG matrix

One of the most common methods for assessing the quality of a company's activities is a matrix analysis of its business portfolio. Such a matrix is called the "Matrix Boston Consulting Group". This matrix contains 4 cells, which indicate the firm's products, taking into account the growth rates of sales volumes and the relative market share of individual products of the firm. The matrix is based on the assumption that the larger the unit's market share, the lower the relative costs and higher profits as a result of economies of scale, accumulation of experience and improved positioning at the conclusion of transactions. Accordingly, product groups are distinguished: "Stars", "Difficult children", "Cash cows" and "Dogs".

Stars occupy a significant market share and are characterized by high sales growth rates. The main goal is to maintain the firm's distinctive advantage in an increasingly competitive environment. Zvezda generates significant profits, but requires large amounts of resources to fund continued growth. Market share can be maintained or increased through price reductions, high volume of advertising, product changes, and / or wider distribution. As the industry slows down, the star becomes a cash cow.

"Cash cows" have a high market share and low sales growth. Such products have their regular customers who are difficult to persuade to buy similar products from competitors. Because sales are relatively stable, without significant marketing and development costs, Cash Cow provides more cash than it needs to maintain its market share. These funds support the growth of other product groups.

"Difficult children" have a low market share and high sales growth. Consumer support is negligible, with competitors' products dominating the market. To maintain or increase market share in a highly competitive environment, significant funds are required. The company must decide whether to expand its promotional spending, actively seek new distribution channels, improve performance and lower prices, or exit the market. The choice of strategy depends on whether the firm believes that the business unit can compete successfully with appropriate support, and what the cost of such support will be.

“The firm also has certain problems with goods "Dogs". Despite a fairly long presence in the market, it failed to attract a sufficient number of consumers, and it lags significantly behind competitors in terms of sales, image, cost structure, etc. A company with such a division may try to enter a specialized market; make a profit by liquidating to a minimum the provisioning service or leaving the market.

Planning is the formation of an image of the future in the mind of the subject. This is a prerequisite for the implementation of the goals. Planning is one of the most important management functions.

The purpose of planning is to ensure the achievement of the intended goals, the implementation of the tasks.

The planning process consists of at least five stages:

1. Forecasting. Forecasting refers to the work performed by a manager trying to see into the future. At this stage, a risk assessment is given.

2. Clarification and selection of development alternatives.

3. Formulation of goals.

4. Development of an action program and scheduling of work.

5. Formation of the budget.

Types of plans:

I By coverage:

General (covering the entire scope of the firm);

Private (covering certain areas of activity);

Strategic (search for new opportunities);

Tactical (creating certain prerequisites);

Operational (implementation of opportunities).

III On the subject of planning:

Target (definition of goals);

Funds planning (material and labor resources, finance);

Software (planning of production and sales programs);

Action planning (special sales, MLM).

IV By areas of operation:

Production planning;

Sales planning;

Personnel planning;

Advanced general planning.

V By timing:

Short-term - up to 1 year (semi-annual, quarterly, monthly, weekly);

Medium-term (for a period from 1 to 5 years);

Long-term (for a period of 5 or more years).

VI In terms of management structure:

General planning of the enterprise;

Scopes planning;

Planning the work of the divisions of the company.

VII According to the possibilities of changing plans:

Rigorous planning;

Flexible planning.

The entire planning process in the enterprise is divided into 2 stages:

1) Development of the firm's strategy (long-term, strategic planning).

1) Determination of planning tactics (operational, tactical planning).

Planning principles (general rules for planning compliance). The effectiveness of planning depends on their observance:

1. The principle of unity. An organization is a system. The planned activities of any link in the organization should be associated with the planned activities of the entire organization. Changes in the plans of one of the divisions should be reflected in the plans of the other divisions;

2. The principle of participation. The planning process should involve those directly affected. Benefits of implementing the principle: 1. Each participant acquires a deeper understanding of the organization, knowledge of various aspects of its life. The process of exchange of in-house information is simplified. 2. Personal participation of members of the organization, including ordinary workers, leads to the fact that plans become personal plans of workers, and participation in the achievement of the goals of the organization brings them satisfaction. Each employee has new motives for effective work; the team spirit is strengthened in the organization. 3. Employees, being engaged in planning, develop as individuals, they acquire new skills, knowledge, the horizon of personal opportunities expands, which means that the organization acquires additional resources for solving future problems.

3. The principle of continuity. The planning process must be ongoing. Uncertainty of the external environment and its frequent changes make it necessary to constantly adjust expectations regarding external conditions and appropriate correction and clarification of plans. It should also take into account the constant changes in the views of the company about its internal capabilities.

4. The principle of flexibility associated with the principle of continuity is to ensure that plans can change direction in connection with the occurrence of unforeseen circumstances. From a financial point of view, ensuring this principle requires additional costs, and their level must be correlated with the likely future risk (the costs can be so high that the flexibility of the plan and the associated benefits will not pay off).

5. The principle of accuracy - plans should be concretized and detailed to the extent that external and internal conditions of the enterprise allow.

6. Reality.

7. Provision of planned assignments with resources.

8. Directivity.

Questions to consolidate:

1. Define planning as the main management function.

2. What are the planning stages?

3. List the types of plans.

4. What are the basic principles of planning?

Please indicate one correct answer:

1. At the planning stage, the following are determined:

A) The goals of the enterprise

B) Results of completed work

2. Plans covering the entire scope of the firm are called:

A) Private

B) General

3. Short-term planning has terms:

A) 0 - 1 year

B) 1 - 5 years

B) 5 - 7 years

D) 7-10 years

4. Which of the following principles does not apply to planning:

A) The principle of unity

B) The principle of accuracy

C) The principle of separation of powers

D) The principle of continuity

5. Operational planning includes:

A) search for new opportunities

B) the creation of certain prerequisites

Realization of opportunities