Organizational structures planning and distribution. Features of the choice of the organizational structure of enterprise management

The basis for the implementation of control and planning functions in any company is their clear structuring, that is, the development of an organizational and financial structure.

Organizational structure company is a management tool with which a leader can customize the work of his organization to achieve strategic objectives and goals.

Optimal planning of the organizational and financial structure is the basis for creating a base for the dynamic development of the company, increasing the degree of its manageability. Organizational planning helps to respond more quickly to changes in market conditions.

Planning concept

In the broadest sense of the word, planning is the process of choosing goals and decisions that are necessary to achieve the goals. In a narrower sense, the planning of the organizational structure can be represented in the form management activities, a way to optimize the actions of business entities.

In any enterprise, the planning process encompasses two main stages: strategy and tactics. Strategic planning is planned work involving the development of a forecast, program or plan. It provides goals and strategies for the behavior of organizational objects of control for the future, which allows these objects to work effectively, quickly adapting to changes in the external environment.

Tactical planning is the process of making decisions about the actions of the organization and the allocation (use) of resources in the course of achieving a strategic goal.

Organizational planning

Organizational structure planning means defining the structure of a company (enterprise), which is aimed at establishing clear and effective relationships between its individual divisions.

Organizational structure planning consists in planning the number and size of workshops, grouping them according to the production principle, their organizational attachment; in planning the size and organizational structure of the service; determining the list of necessary services (marketing, material division).

Industrial organizational structures may depend on the size of enterprises, the volume of their production and marketing activities, manufactured products and technologies, the scale of export or import activities.

Organizational structure planning

The organizational structure of any enterprise is closely related to the adopted organizational and legal form, the existence of branches, subsidiaries, joint activities with partners, etc.

Organizational structure planning is carried out in several directions:

Planning the number of management personnel in accordance with management functions,
Planning the number of line management personnel,
The number of levels of the hierarchy of the company management system,
The number of structural links at each level,
The degree of centralization of management.

The main factor that affects the indicator of these characteristics is the amount of work in the process of managing the organization. It depends on the composition and content of management functions, including the complexity and frequency of solving management problems.

Development of the management structure

Organizational structure planning begins with building a management system, including its organizational structure. For this, a survey of existing (similar) control systems is carried out.

In this case, specialists use an archival approach (based on an analysis of documents from a similar management system) or a survey approach (questioning or interviewing management staff). In both cases, or in a combination of the two approaches, information can only reflect the opinions (in writing or orally) about them of employees of the management apparatus who are interested in preserving this structure. This indicates the lack of effectiveness of the method.

Examples of problem solving

EXAMPLE 1

Exercise

Determine where to start building and planning an organizational structure:

1) Determining the tasks of the head in a certain strategic zone management,

The apparatus of planned workers at the enterprise functions in the form of an appropriate organizational structure, which establishes the required number of planning personnel and its distribution by divisions of the management apparatus, determines the composition of planning bodies, regulates linear, functional and informational links between planned workers and divisions, establishes the rights, duties and responsibilities of planners, determines the requirements for their professional level, etc. P.

Intercompany planning as an integral part of the enterprise management process can have the following organizational forms:

- centralized planning form;
- a decentralized form of planning.

In accordance with these forms, a system of planning bodies of a particular economic entity is being built.

In a company with centralized planning functions under the top management, a dedicated planning service is created, such as a planning and control department. She reports directly to the director or deputy director, develops long-term and current plans and monitors the progress of their implementation.

Rice. 1.2

With a centralized planning system, it is easier to coordinate the work of interconnected divisions of the firm. However, with the expansion of the scale of its activities, the strengthening of the diversification process, it becomes impossible to plan work from one center.

At decentralized form intrafirm planning, characteristic of large organizations, planned work is carried out at three levels. At the senior management level of the company, there is a central planning service dedicated to the development of long-term plans only. Each production department has its own planning department, which is current plan complex of their enterprises. Each enterprise has a production planning and control department dealing with current technical, economic and operational scheduling.

Branch is a large production association, which includes enterprises of two levels. The first level - enterprises with high degree specializations producing semi-finished products. They supply products to second-tier assembly plants where the final product is manufactured.

Each company approaches the choice of the organizational planning structure strictly individually. Nevertheless, it is possible to distinguish a number of characteristics that determine the scheme of the organizational structure of planning.

1. The organization of planned work largely depends on the size and type of enterprise.

Small firm has the simplest management structure, and, therefore, each employee must perform several functions.

Director(as a rule, the main owner) performs the functions of setting goals for strategic, current and operational planning, as well as organizing group activities, control, and labor motivation. In addition, you often have to perform the functions of a marketing manager, promoting your product to the market and advertising it, as well as a personnel manager, etc.

Chief Accountant, except for their direct accounting responsibilities economic activity and maintaining a balance sheet, must also perform the functions of analyzing and planning financial and economic activities related to cost savings, the movement of financial flows, and the efficiency of resource use.

Production manager, as a rule, it combines its direct production functions with the supply of resources, sales of products, provision of production with equipment, tools, and recruitment of personnel.

In medium business the chief entrepreneur (or CEO) has already delegated certain planning functions to the appropriate managers: marketing, finance and economic management, for production, for personnel management, etc. For work, professionals who own modern technology management, decision-making and business. However, the functional management groups themselves are small in size.

In large firms planning services range in size from one to two to 100 people. Large planning services include both professional planners and technical personnel. For the organization of work major services planning requires the position of an administrator who coordinates the planning process: establishes the procedure and monitors the preparation of planning documentation, organizes professional meetings, draws up and distributes the final documents of these meetings, etc. Recently, in connection with the creation of SCC in large divisions of organizations and the general trend towards decentralization of intra-firm planning, a reduction in the overly expanded central planning services to 20-25 people has become characteristic.

Internal planning apparatus, typical for domestic practice, includes functional units at various levels of enterprise management. The highest level of the planning system can be considered Board of Directors who makes decisions on the most important problems of enterprise strategy and tactics.

Functional planning services on many medium and large enterprises are allocated into independent divisions, subordinate to the Deputy Director for Economics and Finance, - planned and finance departments(as well as commercial director- marketing department; technical director - production department) (Fig. 1.3 and Fig. 1.4).

Rice. 1.3

Rice. 1.4 Functions of the main subjects of planning in the enterprise

In domestic practice guiding work on economic planning at an enterprise aimed at organizing rational economic activity, identifying and using production reserves, is carried out by the planning and economic department (PEO). He also organizes a comprehensive economic analysis of the enterprise, takes part in the development of measures to accelerate the growth rate of labor productivity, effective use production facilities, material and labor resources, increasing the profitability of production. The most important tasks of PEO are also the organization and improvement of intra-production cost accounting, the development of prices for the products and services of the enterprise.

The planning and economic department interacts with almost all divisions of the enterprise, as well as all the main, auxiliary and service shops.

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Introduction 4
1. Theoretical basis planning and control in the enterprise 7

1.1 Goals and objectives of planning and control of the activities of enterprises on the present stage 7
1.2. Forms and systems of planning the activities of enterprises 14

2. The organizational structure of the enterprise in the planning system 27

2.1 The structure of the enterprise as the basis for planning its activities 27
2.2. Development of the optimal structure of the enterprise 35

3. The financial structure of the enterprise and its role in planning and control of activities 42

3.1 Planning the activities of the enterprise based on modern system financial management 42
3.2. Financial planning system 46

Conclusion 58
References 59
Introduction
Today, domestic enterprises operate in an economic environment that requires new approaches to the organization of control and planning of economic activities of the enterprise. Having lost government support as a result of market transformations, having acquired economic freedom, enterprises are forced to independently seek forms and methods of effective control and planning of their activities. To work effectively in modern market conditions, enterprises must have a certain organizational potential that would allow them to survive, grow and develop.
Management problems arising in connection with the transition to market conditions of management, such as: competitive environment and the strengthening of its impact, the individualization of consumer behavior and the high mobility of other environmental factors to which enterprises must respond, indicates the need for constant work on the organizational development of enterprises, require the creation of more effective flexible and mobile organizational control structures.
Business leaders are beginning to understand the need for a gradual transition from bureaucratic control structures, in which management interactions are predominantly vertical, to so-called adaptive organizational structures, in which hierarchical subordination relationships are built horizontally.
In order to increase the efficiency, flexibility and adaptability of the organization, formalized horizontal connections and relationships may prevail. Increasing the ability to respond quickly to emerging situations can be achieved by giving more authority lower levels control, transfer of acceptance centers management decisions to the places where problems arise, where the operational information comes from.
Thus, the basis for the implementation of the control and planning functions at the enterprise requires their clear structuring, i.e. development of the organizational and financial structure of the enterprise.
The structure of the company is a management tool with which a leader adjusts the work of his company to achieve strategic goals.
The developed optimal organizational and financial structure is the basis for creating a base for the dynamic development of an enterprise, increasing the degree of its manageability, and a faster response to changes in market conditions.
All of the above indicates the relevance of the problems of structuring the activities of enterprises, the creation of a logically interconnected chain of interaction between the structural divisions of the enterprise.
The aim of the thesis is to develop theoretical and methodological provisions for the formation and development of organizational and financial control structures of the enterprise.
The purpose of the study has caused the need to formulate and solve a number of problems, such as:
- determination of the goals, objectives and prerequisites for the presentation of the control system of the enterprise in a structured form;
- analysis of theoretical and methodological foundations formation of the organizational and financial structure of the enterprise;
- practical implementation of theoretical approaches to the creation of an organizational and financial structure on the example of an industrial enterprise
The goals and objectives of the study determined the structure of the work, consisting of an introduction, three chapters, a conclusion, a list of references and applications.
The object of research of the thesis is the activities of enterprises in the field of forming an effective organizational and financial structure, which allows to fully mediate the functions of planning and control.
The subject of the research is theoretical, methodological and practical issues of the formation of the organizational and financial structure in modern enterprises.
In the course of writing the thesis, the works of domestic and foreign scientists and specialists on the problems of theory and practice of structuring the activities of enterprises were used.
1. Theoretical foundations of planning and control at the enterprise

1.1 Goals and objectives of planning and control of the activities of enterprises at the present stage

The development and implementation of enterprise strategy and tactics requires an appropriate organizational structure that enables effective planning.

Planning in a broad sense is the process of selecting goals and decisions necessary to achieve the selected goals. In a narrower sense, planning is a type of management activity, a way to optimize the actions of an economic entity.

In the conditions of market relations, the main regulator of the actions of business entities are prices for goods and services. Entrepreneurs, as business owners, are forced to obey the economic laws of value, supply and demand, market pricing, due to the fact that these laws operate objectively, regardless of the will and consciousness of people.

On the other hand, entrepreneurs not only obey the laws of the market, but also strive for independent decision-making, their behavior in decision-making is purposeful and deliberate. In other words, entrepreneurs plan the activities of an enterprise.

Any enterprise in its activities is faced with uncertainty. Planning is a tool for overcoming uncertainty. Enterprise planning is classified according to three criteria "Strategic planning" ed. E.A. Utkin:

1. The degree of uncertainty in planning.

2. Temporal orientation of planning ideas.

3. Planning horizon.

Depending on the degree of uncertainty, planning systems are divided into deterministic and probabilistic. Deterministic systems assume a completely predictable environment and reliable information... Probabilistic planning systems are formed under conditions of incomplete information and uncertainty of results.

Temporal orientation allows distinguishing 4 types of planning:

1. Reactive planning aimed at the past. At the same time, any problem is investigated from the point of view of its past development. Reactive planning is done from the bottom up.

2. Inactive planning is based on present satisfaction. Entrepreneurs in this case do not show any desire for any serious changes in the activities of their enterprise.

3. Preactive planning, focused mainly on future changes and on finding optimal solutions, is carried out from the top down.

4. Interactive planning, based on the assumption that the future of the enterprise is subject to control and largely depends on the conscious actions of people who make management decisions. Interactive planning is actually an ideal construction, but not a practical model of enterprise control.

Until recently, the most common type of planning was inactive planning, although it is gradually beginning to give way to preactive planning.

According to the duration of the planning horizon, there are 3 types:

1. Long-term planning, covering a period of 10 years and more.

2. Medium-term planning for a period of 3 to 5 years.

3. Short-term planning, usually 1 year.

The planning process in the enterprise is divided into two main stages: strategic planning and tactical planning.

Strategic planning is a planned work that includes the development of forecasts, programs and plans, which provide goals and strategies for the behavior of controlled objects in the future, allowing these objects to function effectively and quickly adapt to changing environmental conditions.

Tactical planning is the process of making decisions about what the enterprise should do and how resources should be allocated and used to achieve strategic goals.

The main difference between strategic and tactical planning can be seen as the difference between goals and means of achieving goals.

In planning the activities of an enterprise, the concept of operational planning is used. Operational planning is actually an integral part of tactical planning, but it can cover a short period of time (decade, month, quarter, etc.) and is associated with the planning of individual operations in the general business cycle (for example, marketing planning, enterprise planning, budgeting, etc.). etc.).

Enterprise planning can be beneficial if done well. All employees of the enterprise should be involved in the discussion and drawing up of plans, however, the top managers of the enterprise, employees of the planning department (or a group of planners consisting of economic department), heads and specialists of departments.

Top management determines the main stages and sequence of planning, develops goals for the development of the company, the strategy of the enterprise, makes decisions on strategic planning.

Planned workers, middle and lower-level managers are engaged in the development of tactical and operational plans, and the bulk of the planning falls on the planners.

For better planning, it is advisable to involve a planning consultant.

The final decisions related to the approval of the prepared draft plan are made by the top management.

The content of planning as a control function of an enterprise consists in a reasonable determination of the main directions of activity and further development, taking into account material sources and market demand. The essence of planning is manifested in the concretization of the development goals of the entire enterprise and each division (service) separately for a set period of time; determination of marketing objectives, means of achieving them, timing and sequence of implementation; identification of material, labor and financial resources necessary for solving the assigned tasks.

Thus, the purpose of planning as a control function is to strive in advance to take into account, if possible, all internal and external factors providing favorable conditions for normal functioning and development. It provides for the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities of the most efficient use of resources by each service and the entire enterprise as a whole. Therefore, planning is designed to ensure interconnection between the individual structural divisions of the enterprise, including the entire technological chain: research and development, production and provision of services. This activity is based on the identification and forecasting of consumer demand, analysis and assessment of available resources and development prospects. This implies the need to link planning with marketing and control in order to constantly adjust the indicators of the quality of service and the range of services in response to changes in market demand. Aistova M.D.... Enterprise restructuring: management issues. Strategy, coordination of structural parameters, reduction of resistance to transformation. Moscow: Alpina Publisher, 2002.287 p.

The need for planning in modern ones arises from a large number of competitive enterprises that are increasing in the period of a market economy, a variety of possible forms of control by an enterprise (an independent enterprise, a chain of enterprises, a franchise agreement, a control contract), the presence of numerous structural divisions within an enterprise, close interfirm relations with suppliers of various goods (products, equipment, etc.), agent firms involved in the customer service process, as well as from the requirements scientific and technological progress- to quickly take into account and master the latest achievements of science and technology. In the same direction, there is a factor such as the desire of the enterprise to subjugate the market, to increase its influence on the formation of consumer market demand.

Planning as a control function by an enterprise depends on the specifics of the control structure. The structure of control, its functioning and development allows to characterize one of the most important functions of control planning.

Based on the foregoing, the planned development of the economy can be understood as development that corresponds to the tasks set by a certain control body. Thus, planned development, in essence, is the opposite of spontaneous economic development devoid of targeted guidance.

In this sense, planning is inherent in the economy in general, regardless of the method of enterprise. After all, there is no such economic system, the development of which would be carried out without any influence from interested subjects or certain control bodies. Any more or less large entrepreneur, firm, state, cooperative enterprise always has a well-known plan for conducting their activities.

Thus, there is no doubt about the conclusion that the construction and use of plans and programs is one of the most important prerequisites for optimal control by an enterprise.

In a purely logical sense, the plan, first of all, contains that system of prospects and results, the implementation of which is meant or already outlined by the relevant control body of the given economic object. This may include, for example, the prospects for the growth of production volumes, increasing labor productivity, the development of technology, the technology of the enterprise, its cooperation, etc. Such prospects should be built on the basis of taking into account not only the goals of the enterprise, but also on the basis of an analysis of the objective conditions of activity.

Consequently, these prospects are an expression of the desired results of management within the framework possible for a certain period.

Based on this, we can characterize two other essential elements planning, an element of any plan: firstly, an analysis of the current economic situation and trends in its development, and, secondly, the construction of a system of measures and the choice of means of influencing the course of development of the enterprise in order to direct it along the most desirable channel. It is easy to see that these elements largely coincide with the stages of the formation of an enterprise development model, which once again proves the importance of planning for any development in general.

Thus, determining the development prospects, analyzing the current situation and developing on this basis a program of measures to achieve the set goal are the three main and necessary elements of building a plan. The essence of these elements speaks of their closest connection with the problem of foresight, forecasting the course of socio-economic development.

Socio-economic phenomena are extremely complex and have a low degree of stability due to the influence on them of a huge number of factors. Hence the high demands placed on the analysis and the program of action developed on its basis.

The complexity of socio-economic phenomena, their analysis and forecasting of development also lies in the complexity of the economic system in which they take place: a special, complex organization of this system requires the coordinated functioning of its individual elements. Therefore, we can say that planning also means a constant, consciously maintained correspondence (proportionality) of individual parts, structural links of the economy. All aspects of economic life, relationships and connections between them, directions and rates of development are subject to, based on this, mandatory analysis and reflection in the plan.

Consequently, planning and forecasting are the most important functions of the enterprise control process, without them it is difficult to implement the successful operation of the enterprise. Planning and forecasting allows:

· To foresee the prospect of development of the enterprise for the future, to use future favorable conditions or to solve emerging problems;

· More efficiently distribute and use all the resources of the enterprise;

· Ensure the stability of the business and avoid the risk of bankruptcy;

· Purposefully, consistently and effectively pursue the scientific and technical policy at the enterprise;

· Timely update and modernize manufactured products and improve their quality in accordance with market conditions;

· To increase the efficiency of the enterprise and improve the financial condition of the enterprise;

· To provide coordination of actions at the enterprise;

Encourage the collection, analysis and use of necessary information;

· Improve control over the course of production and economic activities.

1.2. Forms and systems of planning the activities of enterprises

The development of planning is directly related to the strengthening of the tendency towards centralization in enterprise management and is intended to link the activities of all divisions (services), subordinating it to a single development strategy. Intercompany planning within the enterprise covers both current and long-term planning, carried out in the form of forecasting. If long-term planning is designed to determine the general strategic goals and directions of enterprise development, the resources necessary for this and the stages of solving the tasks set, then the current plans developed on its basis are focused on the actual achievement of the intended goals based on the specific conditions and market conditions at each given stage of development. Therefore, the current plans supplement, develop and adjust the promising directions of development, taking into account the specific situation.

Depending on the content, goals and objectives, the following forms of planning can be distinguished Crisis management: Textbook / Ed. EM. Korotkov. M .: INFRA-M, 2000.432 p.

Planning forms depending on the duration of the planning period:

Long-term planning (forecasting);

Mid-term planning;

Current (budgetary, operational) planning.

The level and quality of planning is determined by the following essential conditions:

Competence of enterprise management at all levels of control;

Qualification of service personnel working in functional units;

Availability information base and the security of computer equipment.

Some characteristics planning depending on the goals:

V American companies the main thing is the unification of the strategies of all departments and the allocation of resources;

In British companies - focus on resource allocation;

In Japanese companies, the focus is on innovation and quality improvement.

Planning involves:

Reasonable choice of goals; defining policy;

Development of an effective structure of the enterprise (organizational and financial), allowing to achieve the set goals of the company's activities;

Development of measures and activities (course of action); methods of achieving goals;

Providing a basis for making subsequent long-term decisions.

Planning ends before the start of action to implement the plan.

Planning is the initial stage of control, but it is not a single act, but a process that continues until the planned set of operations is completed.

Planning is aimed at the optimal use of the enterprise's capabilities, including the best use of all types of resources and the prevention of erroneous actions that can lead to a decrease in the efficiency of the enterprise, the loss of customers.

Planning includes determining:

Final and intermediate goals;

Tasks, the solution of which is necessary to achieve the goals;

Means and ways to solve them;

Required resources, their sources and method of distribution.

Depending on the focus and nature of the tasks to be solved, three types of planning are distinguished: strategic or long-term; medium-term; tactical or current (budget).

Strategic planning consists mainly in defining the main goals of the enterprise and is focused on determining the intended end results, taking into account the means and methods of achieving the goals and providing the necessary resources.

At the same time, new opportunities for the enterprise are also being developed, for example, the opening additional items food: bars, restaurants, etc. By re-equipping idle areas, purchasing equipment, changing the profile of an enterprise or radically changing technology. Strategic planning covers a period of 10-15 years, has long-term consequences, affects the functioning of the entire control system and is based on huge resources Krasovsky I.D. Organizational behavior: Textbook. allowance. M .: UNITI, 1999.473 p.

Current planning consists in defining intermediate goals on the way to achieving strategic goals and objectives. At the same time, the means and methods of solving problems, the use of resources, and the introduction of new technology are being developed in detail.

The following interpretation of terms related to planning is of interest:

Planning is the foundation of control;

Planning is the principle of control;

Planning - essential function control;

Planned targets - control method;

The development and implementation of a plan is the main content of the control process.

Forward planning

Any enterprise in modern conditions it is important to pay more and more attention to the development of long-term planning as a tool for centralized control. Such planning, covering a period from 10 to 20 years (usually 10-12 years), provides for the development of general principles orientation of the enterprise for the future (development concept); determines the strategic direction and development programs, the content and

sequence of implementation of the most important activities to ensure the achievement of the set goals. Prospective planning helps to make decisions on complex problems of the enterprise's activities on an international scale:

Determination of directions and sizes of investments and sources of their financing;

Introduction of technical innovations and progressive technology;

Enterprise diversification and product renewal; forms of foreign investment;

Improving the organization of control for individual departments and personnel policy.

In the system of long-term planning, depending on the methodology and goals, long-term planning and strategic planning are usually distinguished.

In the long-term planning system, the extrapolation method is used, that is, the use of the results of the indicators of the past period and, based on the setting of optimistic goals, the spread of somewhat overestimated indicators for the future period. Here the expectation is that the future will be better than the past.

Strategic planning aims to provide a comprehensive scientific substantiation of the problems that an enterprise may face in the coming period, and on this basis to develop indicators for the development of the enterprise for the planning period.

This method is most applicable to the hospitality industry. The development of the plan is based on:

Analysis of the prospects for the development of the enterprise, the task of which is to clarify the tendencies and factors influencing the development of the corresponding tendencies;

Analysis of positions in the competitive struggle, the task of which is to determine how competitive the services provided by the enterprise are and what the enterprise can do to improve results

Work in specific directions, if you follow the optimal strategies in all types of activities;

Choosing a strategy based on an analysis of the company's prospects in different types activities and prioritization of specific activities in terms of their effectiveness and resource availability;

Analysis of directions for diversification of types of activities, search for new more effective species activities and definition of expected results.

When choosing a strategy, it should be borne in mind that new strategies both in traditional industries and in new areas of business must correspond to the accumulated potential of the enterprise.

Figure 1- Long-term planning scheme

In the system of long-term planning (Fig. 1), goals are translated into action programs, budgets (annual plan), profit plans developed for each of the main divisions of the enterprise. Then programs and budgets are executed by these departments and deviations of actual indicators from planned ones are determined.

Drawing. 2- Strategic planning scheme

As can be seen from the diagram (Fig. 2), perspectives and goals are linked to form a strategy. Current programs (budgets) guide the operational units of the enterprise in their daily work aimed at ensuring current profitability; strategic programs and budgets lay the foundations for future profitability, which requires a dedicated execution system based on project management.

Long-term planning systems are used in 70-80% of the largest Japanese corporations, where planning is organized as follows:

1) 5-10 key strategies are selected, and a long-term development policy is formed around them;

2) mid-term plans are simultaneously adopted to combine strategies into a single whole and link with resource allocation;

3) top management defines goals for each department, and the latter develops quantitative plans to achieve these goals using a bottom-up method.

The strategic plan is expressed by the enterprise strategy. It contains decisions regarding areas of activity and the choice of new directions. It can list major projects and set their priorities. It is developed at the level of the highest level of control. Typically, the strategic plan does not contain quantitative indicators.

Medium and budget planning

Medium-term plans most often cover a five-year period, as the most convenient for updating the production apparatus and the range of products and services. They formulate the main tasks for a set period, for example, the production strategy of the enterprise as a whole and of each division (reconstruction of a building, mastering new products and expanding the range);

Service sales strategy (attracting new customers, i.e. entering new markets, improving service and other activities that contribute to increasing sales); financial strategy (volumes and directions of capital investments, sources of financing, structure of the securities portfolio);

Personnel policy (composition and structure of states, their preparation and use);

Determination of the volume and structure of the necessary resources and forms of material and technical supply. Medium-term plans provide for the development in a certain sequence of measures aimed at achieving the goals outlined by the long-term development program.

Current planning is carried out through the detailed development (usually for one year) of operational plans for the company as a whole and its individual divisions, in particular, marketing programs, research plans, production plans, material and technical supply.

The main links of the current plan of the enterprise are the calendar plans (monthly, quarterly, semi-annual), which are a detailed specification of the goals and objectives set by the long-term and medium-term plans. Schedule plans are drawn up on the basis of information about the availability of pre-orders (reservations), their availability, i.e. availability of rooms - for the hotel. V calendar plans costs are provided for the reconstruction of existing facilities, replacement of equipment, construction of new enterprises, training of service personnel.

The implementation of operational plans is carried out through a system of budgets, or financial plans, which are usually drawn up for a year or a shorter period for each separate division, the profit center, and then consolidated into a single budget, or financial plan of the enterprise.

Thanks to financial forecasting and financial planning, the head of the enterprise is able to determine the future financial needs of the company and determine the goals, the achievement of which will help maintain the projected levels of profitability. If the forecast indicates a lack of funds, the director has the ability to say when and how much money the company will need. This is necessary in order to determine the financial and credit policy that must be pursued in order to successfully solve the tasks set for the company.

Developing a detailed budget enables the company to compare the actual results of its activities with the planned ones. This comparison is made month after month and it is the CFO's responsibility to identify and correct any major deviations from the projected level.

The process of developing an enterprise budget begins with the creation of a budget commission. The Commission is usually chaired by the Director General and includes the heads of all major departments.

Budgeting requires a study of the external and internal economic conditions of the organization, of which are possible changes inflationary policy of the country in the near future.

The market should be studied in terms of changes in demand caused by increased competition from new start-ups.

Functional units are divided into two categories: revenue and expenditure. The divisions present their financial statements for the past periods. This information is used as a basis for preparing the budget for the coming period.

Organizational forms of intercompany planning

Previously, the organizational process of central planning for most of the largest firms was carried out "top-down". This means that the planning directives were developed at the highest level of control, where the goals, main directions and main tasks of the enterprise's development were determined and attempts were made to interconnect all the links of the production mechanism.

Then, at lower levels of control, these goals and objectives were specified in relation to the activities of each unit. This is purely technological planning, which sets the proportions and volumes of services provided. After the appropriate coordination of the planning targets with specific performers, the plans were finally approved by the top management.

To be able to correctly define the goals and objectives for each department, senior management had to have data on the status and development of each service and every service provided by the enterprise. This data is usually contained in marketing programs, which form the basis for developing a plan in all departments.

The apparatus for internal planning included functional units at different levels of control. The highest level of the planning system is made up of Committees under the Board of Directors. In some companies these are Planning Committees in others - Development Committees or Central Development Oversight. They, as a rule, included representatives of the top management of the enterprise, who prepare solutions on the most important problems of the strategy and policy of the enterprise, perform technical, coordination and analytical functions, participate in the formulation of the main goals and objectives of the enterprise for the long term. The recommendations prepared by them were submitted for consideration by the Board of Directors and, after approval, were included in the form of specific measures in the long-term development plan of the enterprise.

The next link in the planning apparatus was the central planning service, whose functions included the development of long-term and current plans, the adjustment and refinement of planned indicators. She drafted planning documentation forms, advised senior management on planning issues.

There were central planning services in almost all large companies... However, organizationally and structurally, the central service could be built in different ways and differ in the nature of the functions performed. In some companies, the central planning function was performed by planning departments that were part of other central services. In other companies or at individual enterprises, planning functions were performed by the operational and current planning and control services, whose task was to draw up plans for a day, a week, a month, a quarter, half a year, a year, taking into account those restrictions that are determined by general corporate goals.

Practice shows that now the trend of indicative planning has intensified, which is already applied at Russian enterprises, where plans are drawn up, as a rule, in production departments.

According to some reports, about 2/3 of American companies plan "bottom-up", 1/3 - based on the interaction of all levels of control, and there is no "top-down" planning at all Milner B.Z. Organization theory: Textbook. Moscow: INFRA-M, 1999.480 p.

The plans developed by the operational units are reviewed by the central planning service, the labor relations service, and then by the board of governors under the chief administrator. Once approved by the Board of Directors, the plan becomes directive.

In English companies, the formation of plans in functional departments also predominates, where the initial plan is prepared. The planning department (service) of the company develops directives that are sent to the functional units to take into account its indicators when drawing up the initial plan. Here, as in American companies, planning is based on the principle of "performer plans."

Adoption process strategic decisions in Japanese companies it is carried out either "from top to bottom" or interconnected by the highest and lower levels of control.

In Japanese companies, innovation is more often top-down. At the same time, the tactics of operational activities are usually developed by the personnel management department, and decision-making is of a group nature.

The central planning department in Japanese companies plays a much more important role than in American ones. Usually it is the planning department that develops the plan. Drawn up by the planning department, the plan is reviewed by the management committee, and the final decision is made by the management committee and the president of the firm, who is also the general manager. In Japanese companies, this is largely due to the fact that the degree of their diversification is less than that of American and British companies.

The management committee in Japanese companies is the most important group decision-making body and is at the highest level of the organizational structure. Typically, in Japanese companies, long-term plans are rarely submitted to the Board of Directors for consideration.

Since the majority of the Board members are permanent employees of Japanese companies, duplication of decisions taken by the management committee does not seem necessary.

The organization of the planning process in different enterprises has its own distinctive features due to differences in the organizational structure of control in general and the nature of the production and technical process. These differences relate to both the timing of the planning periods and the planning procedure itself and the functions of the individual planning units. When developing long-term plans, enterprises often establish various planning periods, as well as various dates according to plans different types(for example, a 15-year plan scientific research and development and a seven-year strategic plan).

Summarizing what has been said, we can conclude that intrafirm planning at an enterprise is turning into a special sphere of economic activity, objectively necessary at the current level of socialization of the enterprise.

2. The organizational structure of the enterprise in the planning system

2.1 The structure of the enterprise as the basis for planning its activities

The management structure of an organization or organizational management structure (OMS) is one of the key concepts of management, closely related to the goals, functions, management process, the work of managers and the distribution of powers between them. Within this structure, the entire management process takes place (movement of information flows and management decision-making), in which managers of all levels, categories and professional specializations participate.

The management structure is understood as an ordered set of stably interconnected elements that ensure the functioning and development of an organization as a whole. OSU is also defined as a form of division and cooperation of management activities, within the framework of which the management process is carried out according to the corresponding functions, aimed at solving the assigned tasks and achieving the intended goals. From these positions, the control structure is presented in the form of an optimal distribution system functional responsibilities, rights and responsibilities, the order and forms of interaction between the management bodies included in it and the people working in them.

The effectiveness and efficiency of the organizational structure is influenced by:

1) the actual relationships that arise between people and their work. This is reflected in organizational charts and job responsibilities;

2) current management policies and practices affecting human behavior;

3) the powers and functions of employees of the organization at various levels of management (lowest, middle, highest).

With a skillful combination of these three factors in the organization, such a rational structure can be created, in which there is a real and favorable opportunity to achieve a high level of production efficiency.

The organizational structure of a particular enterprise is a combination of different types of departmentisation. Simplicity and clarity of operation should ensure its understanding by the environment, minimize costs and orient members of the organization to the results of activities, rather than the expended effort. The optimal organizational structure creates favorable conditions for the process of making managerial decisions, including planning, its stability makes the organization stable and at the same time allows it to successfully respond to changes in the internal and external environment.

To the management structure, as an element of planning the activities of an enterprise, many requirements are imposed, reflecting its key importance for management. They are taken into account in the principles of formation of the management structure, the development of which was devoted to many works of domestic authors in the pre-reform period. The main of these principles can be formulated as follows:

1) The organizational structure of management should, first of all, reflect the goals and objectives of the organization, and, therefore, be subordinate to production and its needs;

2) an optimal division of labor between management bodies and individual workers should be envisaged, ensuring a creative nature of work and a normal workload, as well as appropriate specialization;

3) the formation of the management structure should be associated with the definition of the powers and responsibilities of each employee and management body, with the establishment of a system of vertical and horizontal links between them;

4) between functions and duties, on the one hand, and powers and responsibilities, on the other, it is necessary to maintain compliance, the violation of which leads to dysfunction of the management system as a whole;

5) the organizational structure of management is designed to be adequate to the socio-cultural environment of the organization, which has a significant impact on decisions regarding the level of centralization and detailing, distribution of powers and responsibilities, the degree of independence and scope of control of leaders and managers. In practice, this means that attempts to blindly copy management structures that function successfully in other socio-cultural conditions do not guarantee the desired result.

The implementation of these principles means the need to take into account when forming (or restructuring) the management structure of many different factors influencing the organizational structure of management.

The main factor that sets the possible contours and parameters of the management structure is the organization itself. Organizations are known to differ in many ways. A wide variety of organizations in Russian Federation predetermines the multiplicity of approaches to the construction of management structures. These approaches are different in commercial and non-commercial organizations, large, medium and small, at different stages of the life cycle, with different levels of division and specialization of labor, its cooperation and automation, hierarchical and "flat", and so on. Obviously, the management structure of large enterprises is more complex than that of a small firm, where all management functions are sometimes concentrated in the hands of one or two members of the organization (usually a manager and an accountant), where, accordingly, there is no need to design formal structural parameters. As the organization grows, and therefore the volume of management work, the division of labor develops, and specialized units are formed (for example, for personnel management, production, finance, innovation, etc.), the well-coordinated work of which requires coordination and control. Building a formal governance structure that clearly defines roles, relationships, powers, and levels becomes imperative.

The formation of the management structure is influenced by changes in the organizational forms in which enterprises operate. So, when a firm joins an association, for example, an association or a concern, management functions are redistributed (some of the functions, of course, are centralized), therefore, the management structure of the firm also changes. However, even if an enterprise remains independent and independent, but becomes part of a network organization that temporarily unites a number of interconnected enterprises (most often to take advantage of a favorable situation), it has to make a number of changes to its management structure. This is due to the need to strengthen the functions of coordination and adaptation to the management systems of other companies in the network.

An important factor in the formation of management structures is the level of development at the enterprise information technology... The general trend towards decentralization of "electronic intelligence", that is, towards an increase in the number of personal computers, while increasing use at the enterprise level local area networks, leads to the elimination or reduction of the volume of work on a number of functions at the middle and lower levels. This applies, first of all, to the coordination of the work of subordinate units, the transfer of information, the generalization of the results of the activities of individual employees. A direct result of the use of local area networks can be the expansion of the sphere of control of managers while reducing the number of levels of management in the enterprise.

Depending on the nature of the links between the divisions of the organization, the following types of organizational structures are distinguished: linear, functional, linear-functional and matrix.

Linear organizational structure of management This is one of the simplest organizational structures of management. With a linear structure, the production unit at any level is headed by a leader - a single manager who carries out all management functions and is subordinate to a higher superior on all issues. This is how the subordination of heads of various levels along the vertical (line) is formed, who carry out administrative and functional management at the same time.

The linear organizational structure of management has its advantages and disadvantages (table 1).

Table 1 Advantages and disadvantages of linear structure

This structure is typical for small enterprises, where the range of issues to be resolved is insignificant and there are few production ties. When the scale of production is larger, and the range of problems being solved increases, the technical and organizational level rises, the linear structure turns out to be ineffective, since the manager cannot know everything and therefore cannot manage well.

Serious shortcomings of the linear structure can to a certain extent be eliminated by the functional structure.

The functional organizational structure of the organization's management. The idea is that the implementation of individual functions on specific issues is entrusted to specialists, that is, each management body (or performer) is specialized in performing certain types activities.

The performers are in double subordination. So, the worker is obliged to simultaneously follow the instructions of his line supervisor and functional specialist. With a functional management structure, the line manager has the opportunity to deal more with operational management issues, since functional specialists free him from solving special issues. But management commands come from many functional services to one production unit or to one performer, and therefore there is a problem of mutual coordination of these commands, which creates certain difficulties. In addition, the responsibility of executors for the performance of their duties is reduced.

Like the linear, the functional structure has its advantages and disadvantages (table 2).

The disadvantages of both linear and functional management structures are largely eliminated by linear functional structures.

Table 2 Advantages and disadvantages of the functional structure

Advantages

Flaws

1. High competence of specialists responsible for the implementation of specific functions;

2. exemption of line managers from solving some special issues;

3. standardization, formalization and programming of phenomena and processes;

4. elimination of duplication and parallelism in the performance of management functions;

5. reducing the need for generalists.

1. Excessive interest in the implementation of the goals and objectives of "their" departments;

2. difficulties in maintaining constant relationships between different functional services;

3. the emergence of tendencies of excessive centralization;

4. lengthy decision-making procedure;

5. relatively frozen organizational form with difficulty reacting to changes.

Linear-functional (staff) management structure

Specialists form a headquarters under the line management, which prepares data for them in order to competently resolve special issues. In this case, the functional bodies are subordinate to the line manager. Their orders are given to production units only after agreement with the latter. This makes it possible to resolve issues more competently. But with a linear-functional management structure, the load on the line manager is sharply increased, who must play the role of an intermediary between the functional services and the production units subordinate to him. He perceives flows of information from subordinate units, gives tasks to functional services, develops solutions, issues commands from top to bottom.

At present, the headquarters structure in the industry plays a leading role. This structure is based on linear control. The role of the functional organs varies depending on the level of management. The higher the level, the more role the functional organs play. At the site management level, the impact of functional services is negligible, but at the enterprise management level they do a lot of planning work, technical training production, development of management decisions.

The linear-functional structure also has its positive and negative sides(table 3).

Table 3 Advantages and disadvantages of the linear-functional structure

Matrix organizational structure of management

The matrix structure combines two types of structures: linear and program-target. Vertically (linear structure), the board is built for individual areas of activity (production, supply, sales). Horizontally (program-target structure), programs, projects, themes are managed. When defining horizontal links, a program or project manager and his deputies for individual topics are appointed, a responsible executor in each specialized unit is appointed, and a special program management service is organized.

The work is ensured through the creation of target units, where leading experts are united for the joint development of the program. The program manager determines what should be done and when, and who and how will do this or that work is decided by the line manager.

Thus, the matrix management structure has supplemented the linear-functional organizational structure with new elements. This has created a qualitatively new direction in the development of program-targeted and problem-targeted forms of management. These forms contribute to the rise of managers' creative initiative in increasing production efficiency. Matrix management structures contribute to the restructuring of production based on the latest technological processes and more efficient equipment. The matrix structure has its advantages and disadvantages (table 4).

Writing an expert system in Turbo-Prolo

Workfor: to create an express system of wood types

Theory:

The structure of expert systems

in order to conduct an examination, computer program must be able to solve problems by inference and get reasonably reliable results. The program must have access to a fact system called the knowledge base.

The program should also draw conclusions from the information available in the knowledge base during the consultation. Some expert systems may also use new information added during the consultation. The expert system, thus, can be represented as consisting of three parts:

1. Knowledge bases (KB).

2. Mechanism of withdrawal (MV).

3. System interface (SPI).

The knowledge base is the central part of the expert system. It contains rules describing relationships or phenomena, methods and knowledge for solving problems from the field of application of the system. One can imagine a knowledge base consisting of factual knowledge and full of countries that are used to display other knowledge. Statement & "; John F. Kennedy was the 35th President of the United States &"; - a real example of knowledge. & "; If you have a headache, take two citramone tablets &"; - an example of knowledge for inference. The knowledge base itself is usually located on disk or other media.

The inference engine contains principles and rules of operation. The inference engine & "; knows &"; how to use the knowledge base, so you can get reasonably appropriate conclusions (inferences) from the information in it.

When the system expert asks, the inference engine chooses a way to apply the rules of the knowledge base to solve the problem, the problem in question. In fact, the inference mechanism launches the expert system, determining which rules should be defined, and accessing them to the knowledge base. The inference engine performs, usually determines when to find an acceptable solution

and passes the results to the user interface program.

When a question needs to be pre-processed, the knowledge base is accessed through a user interface. An interface is a part of an expert system that interacts with the user.

The user interface system receives information from the user and transmits information to him. Simply put, the system interface must make sure that after the user has described the task, all the necessary information is obtained. The interface on the form and nature of information entered by the user, transmit the information required by the output mechanism. When

Planning and management economic activity are closely related to such functions of production management as goal selection, resource determination, process organization, performance control, work coordination, task adjustment, personnel motivation, etc. Many categories of personnel are involved in their implementation - managers of all levels of management, economists-managers, planners-executors, etc. The basis for choosing organizational structures at an enterprise is usually long-term plans for development, production volumes, standards for the number and ratio of various categories of personnel, and many other factors. An example of the linear subordination of economic services at large enterprises can be called successive structural links: general director → chief economist → economic planning department → planning and financial department → planning and settlement bureau. With functional subordination, the right to make decisions and give guidance is given in relation to specific functions, regardless of who implements them. With a linear-functional management structure for each level, a composition of services is formed that permeates the entire enterprise “from top to bottom. In a market economy, there are many types of organizational structures in which planning services should organically merge. These are divisional, product, matrix, design, etc., the choice of which is determined by the strategic objectives of the enterprise.

In the process of organizational planning, the organizational structure of the enterprise is formed, aimed at establishing clear relationships between its individual divisions: the number and size of workshops, their subordination, the size and organizational structure of service and management divisions (marketing, material support, sales, etc.) are determined, as well as administration.

In theory and in practice, various types of organizational structures have been developed that can be used taking into account the characteristics of specific enterprises (Figure 2.8).

The main characteristics of the organizational structure are: the number of management personnel by management functions, the number of line management personnel, the number of hierarchy levels of the enterprise management system, the number of structural links at each level, the degree of centralization of management.

The dominant factor affecting the value of these characteristics is the amount of work on enterprise management, which depends on the composition and content of management functions, the complexity and frequency of solving management problems.

Scheme 2.8. Types of organizational structures

Scheme 2.9. Linear functional structure

Scheme 2.10. Divisional and functional structure

Scheme 2.11. Matrix structure

Advantages and Disadvantages of Organizational Management Structures

Structure	Advantages	Flaws
1	2	3
Linear	Unity and clarity of management Personal accountability of the contractor to one person Responsibility of everyone for completing the assignment (discipline) Stimulating the development of completeness	Increased transit time The performers, in addition to their main duties, also carry out "staff" work on accounting and control
Functional	Reduced transit time Specialization of the activities of managers Top management is less than a linear structure	Possibility of receiving conflicting instructions Difficulty separating interrelated functions Complexity of control Lack of flexibility in management
Linear-functional	Expanding the ability to make competent decisions Reducing the time for solving technological issues of production	The complexity of regulating the relationship of line and functional managers
Divisional	Enhancement independence and responsibility of branches in matters of maximizing profits and gaining market positions	Management growth The possibility of conflicts due to the centralized allocation of resource goals
Responsive	Fast adaptation to changes in the external environment Few rules and procedures Great opportunity for creativity	Control levels are blurry Uncertainty of goals and objectives Complexity of control

To develop the organizational structure of an enterprise, it is necessary:

Prepare constituent documents and internal regulations;

Determine the list of main and auxiliary units, their functions and the order of interaction between them;

Distribute responsibilities across the vertical management structure;

Give a description of the main managers - qualifications, experience, principles of remuneration, etc .;

Provide a description of the founders of the enterprise (owners)

list of persons and the share of each in authorized capital and other data.

2.5. Financial plan and budget of the enterprise

To make a final decision on an entrepreneurial project, it is necessary to clearly define investments and production costs, given that the profitability of the project will ultimately depend on their size, structure and implementation schedule.

The investments and main elements of production costs identified in the previous sections of the plan are summarized in financial plan in order to calculate the total investment costs and determine the financial and economic profitability of the project.

When bringing together the investment and production costs, special attention should be paid to the timetable for their implementation, since these times have an impact on the cash flow of the project and its rate of return. Investment and production cost planning should be done on an annual basis, taking into account the results of the cash flow analysis.

The total amount of investment costs for the implementation of an entrepreneurial project includes, first of all, the costs of forming fixed capital (investments), working capital and production costs. Moreover, the fixed capital represents the funds necessary for the construction and equipping of the investment project with equipment, and the working capital is the funds necessary for the operation of the project (Table 2.17.).

Fixed capital consists of the initial investment and capital expenditures for the preparation of production.

Total costs of an entrepreneurial project

Groups of costs (expenses, costs)	Subgroups costs	Scroll costs	Composition of costs
1	2	3	4
1. Initial investment costs	1.1 Costs for the main facilities	Fixed capital investment costs	1. Cost land plot(purchase or improvement), preparation costs production site 2. Construction cost 3. The cost of the purchased equipment and its installation 4. Other fixed assets, including the cost of delivery, packaging, transportation of products
		Prev production and after production costs	1. Preliminary costs of organizing the issue of securities (costs of registering companies, including payment legal documents required to organize the securities, as well as the costs of issuing shares, costs of issuing prospectuses, pre-advertising, distribution of shares, etc.) 2. Investments in preparatory work (costs of pre-investment research, including the preparation of a feasibility study, payment for consulting services for the implementation of pre-investment research) 3. Other costs ( wage and social payments to personnel involved in the preparation of production), payment for business travel, up-front costs

			marketing, creation of a supply network, construction of temporary structures, including offices and dormitories for workers, training costs, payment of patents and know-how, termination costs the functioning of the facility by the end of its life cycle, including the clearing of its land plot.
	1.2. Working capital costs = A) - b) = = clean negotiable	a) Current assets	1. Stocks (production materials, spare parts, work in progress, finished goods) 2. Accounts receivable (the amount of debts owed to a company for a commercial loan provided to buyers by its goods) 3. Cash
		b) Accounts payable	The amount of debts that the company is obliged to pay under a commercial loan provided to it by suppliers of products (raw materials, materials, semi-finished products, equipment and financial loans)
2. Production costs	2.1. Factory costs	a) Material	The cost of raw materials, materials, semi-finished products, fuel, electricity (for production needs)
		b) Labor	Labor costs of production personnel (wages, bonuses, overtime pay, social benefits)
		c) Factory waybills	Used and unused repair costs
			equipment, fuel and lighting costs, heating of industrial premises, removal and disposal industrial waste, safety costs, sanitary and hygienic costs for the environment, etc.
	2.2. Administrative and overhead costs		Salary administrative staff, payment of long-term advisory services, Overhead costs (lighting, heating, cleaning and renovation of premises administrative staff, payment for communications, etc.)
	2.3. Depreciation costs		Depreciation deductions
	2.4. Financing costs		Rent payments Payment of interest, fines, etc.
3. Sales costs (marketing costs)	3.1. Direct costs	A) Packaging and storage of finished products
		B) sales costs	Advertising, Trade broker payments, Commissions, etc.
		C) transport costs
	3.2. Indirect costs		Personnel compensation, Market research costs

The initial investment includes the costs of:

Preparation of the land plot and site of the enterprise;

Buildings and civil structures;

Machinery and equipment, including auxiliary;

Certain acquired portions of fixed capital, such as industrial property rights.

In order to get the amount of the initial investment, a special form is drawn up (table 2.18.).

Initial investment

In addition to the initial investment, any

an entrepreneurial project entails some costs in the pre-production stage, which are generated, for example, during the acquisition or formation of fixed capital. These costs consist of a number of items arising at various stages of the preparation and implementation of the draft and include the following costs.

1. Upfront costs (incurred during the incorporation and formation of a company) and costs of issuing securities. The latter include the costs of preparing and issuing prospectuses, advertising, announcements through the media, commissions for placement of securities, brokerage operations, processing of applications for shares and distribution of shares. The preliminary costs also include fees for legal processing of loan applications, conclusion of purchase agreements land plots etc.

2. Costs for preliminary studies, including:

Expenses for pre-investment, market, engineering and other research (for example, a report on the design development of a project), carried out in order to implement the project;

Consultant fees for research preparation,

design and management of construction and installation works;

Other expenses.

3. Expenses for preparation of production, which include:

Salary, social security contributions and additional payments to personnel employed during the pre-production period;

Travel expenses;

The cost of preparatory facilities such as dormitories for workers, temporary administrative premises, warehouses, etc .;

Training costs;

Payment of interest on loans during construction.

4. Costs for commissioning and commissioning, including

commissioning management remuneration, salary, social security contributions and additional payments to commissioning personnel, cost

consumed production and auxiliary materials, the cost of auxiliary and other means necessary for commissioning (table 2.19.).

Capital expenditures (investments) in preparation for

production

Working capital means financial resources required for the operation of the facility in accordance with its production program. Working capital represents current working capital minus short-term liabilities, i.e. accounts receivable, inventories (raw materials, auxiliary materials, spare parts and small tools), work in progress and finished products and cash. Short-term liabilities consist mainly of payable bills (creditors), on which interest is not charged.

When calculating the need for working capital, it is necessary, first of all, to determine the minimum number of days secured by current assets and liabilities. Then you should calculate the annual factory cost and production costs, since it is on their basis that the value of some components of current assets is calculated. Given that the need for working capital increases as the project gradually reaches full capacity, it is necessary to prepare data on the plant cost and production costs for the periods of commissioning and production at full capacity.

The next step is to determine the turnover ratio of the components of current assets and liabilities, which can be found by dividing 360 days by the number of days of minimum collateral. In the future, data on costs for each item of current assets and liabilities are divided by the corresponding turnover ratios. And finally, by subtracting current liabilities from the amount of current assets, the amount of required net working capital for various stages of production is obtained. At the same time, the required amount of cash in the cash desk of the enterprise is determined.

Table 2.20.

Of particular importance is the calculation of the need for working capital at the stage of feasibility study, since it forces the entrepreneur to think about the funds necessary to finance the operation of the project.

Thus, based on the sums of production preparation costs, fixed investments and calculations of net working capital, it is possible to calculate the total need for financial resources(table 2.21.).

Table 2.21.

Total need for financial resources

The calculation of the working capital requirements for each step of the billing period is carried out according to the following formulas (for simplicity, the step number is omitted in them).

Current assets by item

4. Settlements with the budget and extra-budgetary funds represent the amount of liabilities by items: payroll; payments for VAT paid to the budget; income tax payments; payments for other taxes (fees).

For each of the taxes (fees, charges), the corresponding amount of current liabilities (PNі) is determined by the formula:

VN - the amount of tax (collection), for the quarter;

PV - the frequency of payments of this tax (collection) in days.

The total amount of current liabilities under the item “settlements with budgets and extra-budgetary funds” is determined by summing up the calculated values for all types of taxes (fees, charges).

5. Settlements for loans, borrowings, rent and leasing are the sum of current liabilities for each loan (loan, lease agreement, lease agreement).

The current liabilities of the PC for each loan (loan, lease agreement, lease agreement) are determined by the formula:

ПРк - the amount of interest payment on a loan (loan), rent or lease payment for a quarter;

PVk - the frequency of this payment in days.

The total amount of current liabilities in the line “settlements on loans, borrowings, rent and leasing” is determined by summing the calculated values for all loans (loans, lease or leasing agreements).

As already indicated, certain components of working capital may not be taken into account if the specialist performing the calculation considers that they should not be taken into account and provides a justification for his opinion.

The calculation results are presented in the form of table 2.22.

Calculating the need for working capital

Working capital structure for calculating commercial efficiency	Calculation step number
	1	2	N
Assets

Unfinished production
Finished products
Accounts receivable
Advances to suppliers for services
Reserve Money

Liabilities


Payroll


Working capital = (p. 7-12)
Working capital gain

Determination of the need for working capital when determining the efficiency of equity capital

When calculating the efficiency of equity capital, the need for working capital is determined in the same way as when calculating the commercial efficiency of a project with the following differences:

When calculating current assets, the line "accounts receivable" is changed due to the fact that all components are taken into account, including the value of payments for rent, leasing and loans;

A new line is added to the circulating liabilities - "calculations for loans, borrowings, rent and leasing. Accordingly, the table for calculating the increase in working capital requirements in this case looks like (see table 2.23.).

Calculation of the need for working capital when determining the efficiency of the share capital

The structure of working capital for calculating the efficiency of equity capital	Nomei		e step
	1	2		N
Assets
Raw materials, materials, components, etc.
Unfinished production
Finished products
Accounts receivable
Advances to suppliers for services
Cash reserve
Total: assets amount (lines 1-6)
Liabilities
Payments for goods, works and services
Advance payments (prepayment)
Payroll
Settlements with the budget and extra-budgetary funds
Payments for loans and borrowings
Total: liabilities (amount p. 8-11)
Working capital = (p. 7-13)
Working capital gain

For the implementation of an entrepreneurial project in a business plan, depending on specific conditions, it may be provided various sources financing (Scheme 2.12.).

Scheme 2.12. Sources of project financing

For financial calculations, a special sheet is used - a cash flow table (table 2.24);

The cash flow model is compiled to match the time of the inflow of funds (income from sales and other receipts) with the outflow of funds for investments, production costs and other expenses.

Revenue from product sales (table 2.24., Page 1) is determined on the basis of projected sales volumes by year and projected unit prices. Sales volume forecast - result marketing research, the expected increase in production and production capacity of the enterprise.

Cash flow (cash flow model)

Table 2.24.

Indicators	Amount by years (quarters), (rubles)
	0				1				2	-	N
	quarter				quarter
	1	2	3	4	1	2	3	4
1. Sales proceeds 2. Costs, total, including: 2.1. Depreciation deductions 2.2. Interest payment 3. Profit from sales 4. Income tax 5. Net income from sales 6. Net cash flow, total: (p. 6.1. + P. 6.2. + (-) p. 6.3. + (-) p. 6.4. -P. 6.5.- p. 6.6.). 6.1. Net income from sales 6.2. Depreciation deductions 6.3. Growth (repayment) of debt 6.4. Funds from the sale (purchase) of fixed assets 6.5. Capital investment 6.6. Working capital gain 7. The balance of funds at the beginning of the period 8. Accumulated cash (line 6 + line 7) 9. The present value coefficient at the selected discount rate (rate of return on equity r) K = 1 / (1 + r) n, where n is the number of years. 10. Present value of cash flows (discounted) (p. 6 * p. 9)
11. The sum of the present values of cash flows

The assessment of the increase in production should be based on an analysis of the prospects for the development of the industry and retrospective trends in the development of the enterprise.

The assessment of the annual growth in prices for the company's products is based on macroeconomic and industry studies, as well as data on price increases in previous years.

Sales profit is equal to the difference between sales proceeds (line 1) and total costs (line 2).

Net income is profit from sales, reduced by the amount of tax payments (line 3 - line 4). Income tax rates are established by law.

Net cash flow (page 6) is calculated as follows:

The amount of net income from sales is adjusted by the amount of accrued depreciation (line 6.1 + line 6.2),

Plus the increase in debt or minus its decrease (repayment) (line 6.1 + line 6.2 ± line 6.3),

Plus the amount of funds received from the sale of fixed assets, or minus the cost of their acquisition (p. 6.1+ p. 6.2 ± p. 6.3 ± p. 6.4),

Minus the projected investment (p. 6.5) required by the existing production facility to achieve the growth rate foreseen in the forecast.

If the rates of production growth have already stabilized and the commissioning of new capacities is not expected, investments are directed only to replace current assets as they wear out. When it is not possible to make an accurate calculation, investments can be assumed to be equal to depreciation, since over a sufficiently long period of time (more than five years), the depreciation amount will be equal to the reserves required to replace current assets.

The increase in working capital (p. 6.6) is calculated based on the required amount for each planned year, which is the working capital that the company should have at the beginning of the period. The amount of the required working capital is calculated based on the amount of that part of the proceeds from the sale (per one ruble), which is directed to the investment of working capital (inventories, accounts receivable, etc.) based on the analysis of the company's need for working capital for past years, as well as its typical value at similar enterprises.

The balance of funds at the beginning of the period (p. 7) shows the amount of the company's cash in the current period.

Accumulated cash (page 8) is determined by the sum of page 6 and page 7.

The fair value factor is calculated based on the discount rate (page 9).

The present value of the cash flow by year is determined by multiplying the values of the net cash flow for each year by the calculated fair value ratio (p. 6 p. 9).

The sum of the current values of cash flows is calculated by summing the current values of cash flows for the entire planning period.