Technical and economic planning is the planning of the production and economic activities of enterprises for a certain period (month, quarter, year). The main form is a plan for the economic and social development of the enterprise for a year. Before the transition to market relations, it was called a technical and industrial financial plan, and now it is a business plan.

Planning the economic activity of an enterprise is the basic part of the entire system of sectoral and national economic planning. Due to the fact that the enterprise is the basis through which sectoral plans and plans for the economic development of the state are implemented, it is therefore very important to ensure the high-quality study of all indicators of the plan, take into account the requirements of the state forest policy, the state and prospects of demand and supply for forest products.

According to the validity period, plans are divided into long-term (5, 10, 15, 20 years) and current (monthly, quarterly, annual). In this regard, a distinction is made between long-term and current planning.

Long-term plans, depending on the period of their validity and the degree of detail of planned indicators, are divided into medium-term and long-term.

Medium-term planning is carried out for a period of 1-5 years. It can be combined with the current one. In this case, a rolling five-year plan is drawn up, detailing the indicators of the first year of the five-year plan.

Long-term planning covers a period of 10, 15, 20 years. Such plans are designed to determine the long-term development strategy of the industry's enterprises. An example is the strategic plan for the development of the forestry sector of Belarus for the period up to 2015. Based on the goals and objectives of the industry, it shows the ways and methods of achieving them and the main parameters of development.

The reliability and validity of long-term planning depends on knowledge of the state of the economy of the industry, problems of technical and social development, etc.

On the basis of the national strategy, which is developed once every 5 years for a 15-year period, the main directions of socio-economic development for a 10-year period are developed with an annual development of the first half of the period. They define the goals of socio-economic development, the ways and goals of their achievement.

The program of socio-economic development for the medium term is developed for a 5-year period. It reflects an assessment of the results of socio-economic development for the previous period, the concept of a program of socio-economic development for the medium term, macroeconomic policy, investment and innovation policy, foreign economic activity, social policy, environmental and environmental problems. These programs are used to develop an annual forecast of socio-economic development in the short term.

The annual forecast of socio-economic development is the initial basis for drafting the republican and local budgets and developing the main directions of the monetary and foreign exchange policy of the state.

Along with forecasts of socio-economic development, forecasts of scientific and technological progress, in particular in forestry, play an important role. On their basis, the potential opportunities of the industry in the long term are determined, the patterns of growth and development of forest ecosystems, the dynamics of the species-age structure of forests, the development of demand and supply for forestry products and services are studied, and a development concept is developed.

A concept is a system of views, a particular understanding of phenomena, the processes of their development, a general idea for the implementation of a particular type of activity. This is the main idea and ways to achieve the goals, the form and nature of production and economic activity.

Thus, the concept of sustainable development of forestry until 2015 involves improving its organizational and economic foundations and increasing the efficiency of functioning, the development of forestry enterprises on the principles of consistency and self-financing, multi-purpose and rational forest management while increasing the natural resource potential.

Current planning covers a period of up to 1 year. Its result is annual, quarterly and monthly plans for the economic activity of enterprises.

Strategic planning determines the main directions and parameters for the development of an enterprise or industry in the long term, based on the main goals and objectives of forestry development.

Tactical planning is directly related to the implementation of individual stages of solving the problems provided for by the strategic plan. As part of tactical planning, a plan is drawn up for the economic and social development of the enterprise, a program for its production and social activities for the planned period.

Operational calendar planning is the final stage of the current planning of the production and economic activities of the enterprise. This is intra-production planning, the tasks of which are to bring plan targets to production units and service industries, workshops, forestries, technical sites, production teams and jobs for a month, decade, weeks, day, shift.

Effective operational-calendar planning allows you to ensure the coordinated and coordinated work of departments and links of enterprises and, on this basis, the effectiveness of the economy of the enterprise as a whole.

2. Perspective and current plans of the enterprise

In a market economy, an enterprise is constantly faced with the choice of the optimal solution from existing alternatives. Successful decisions by themselves cannot be effective if they do not correspond to the goals and policies of the enterprise.

In accordance with the duration of the periods for which plans are drawn up, there are long-term, medium-term and short-term planning..

Long term planning is of a strategic nature, since it is with a long-term approach that the strategic goals of the enterprise and ways of their implementation are identified. The strategic planning horizon is from 5 to 15 years.

The limitation of the planning horizon from 1 to 5 years corresponds to medium-term or long-term planning.

Medium-term (forward planning) involves the preparation of forecast plans, which specify the enterprise development strategy, methods and forms of its implementation. A long-term plan for the development of an industrial enterprise is developed for continuity in planning and succession of planned targets, based on the needs of both the enterprise itself and the sectors of the country's economy. Long-term planning is based on a deep technical and economic analysis of the capabilities of the enterprise, its workshops and production sites. At the same time, the leading and most promising areas of production are singled out. Drawing up long-term plans at enterprises is based on concluded long-term contracts, taking into account the interests of other partner industries of the country's economy.

The procedure for developing a long-term forecast plan consists of several stages.

At the first stage, a draft plan is prepared, and its indicators are calculated by integrated methods of calculation. This takes into account the data of marketing research conducted in the development of a strategic plan. The dynamics of sales volumes for previous periods is analyzed, the indicators of the actual availability and state of production capacities are specified. On the basis of these data, a production program of the enterprise and a plan for the sale of products are developed, broken down by years for the prospect under consideration.

The production program allows you to determine the direction of the innovative activity of the enterprise. It reflects the necessary costs for environmental protection, the need for material and labor resources.

At the second stage, the analysis of the cost of production is carried out, the planned profit and profitability of production are calculated. The possibilities of reducing the cost of production of products (works performed and services rendered) are considered and its effect is assessed.

On the final stage development of a long-term plan, the financial plan of the enterprise is drawn up using the calculations carried out at the previous stages.

Financial plan includes a balance of income and expenses of the enterprise for each year of the planning period and serves as an important means by which control is exercised over the correctness of their use.

When developing a long-term plan, it is desirable to analyze various options for the development of an enterprise under changing external business conditions (price dynamics, market fluctuations in demand for products, the abolition or introduction of benefits, etc.). The multi-variant development of the plan allows you to choose one of them, which is optimal under given conditions.

The next level of specification of the plan is the calculation of the annual plan of the enterprise, which refers to short term (ongoing) planning . The maximum short-term planning horizon is 1 year.

Annual plan-forecast economic and social development of the enterprise is compiled on the basis of the data of the corresponding year of the long-term plan, the updated state order and contracts concluded with consumers of products and suppliers of material and technical resources. The annual plan is a detailed program of production, economic and social activities of the enterprise team. It consists of the same sections as the long-term plan, but differs only in a deeper study of each of them.

The annual plan-forecast of the economic and social development of the enterprise includes the following sections:

1. The main economic indicators of the enterprise. This section provides the most important data of the forecast plan. It reflects the indicators of production (works, services in the current wholesale prices of the enterprise), including for export, the volume of marketable products in comparable prices, the efficiency of using production capacities for the main types of products, the average headcount, the average annual cost of production assets, profitability, profit and others. These indicators are also reflected in the context of the quarters of the planned period.

2. Manufacturing program. This section reflects the volume of products manufactured at the enterprise in physical and monetary terms, its production in the context of individual species and varieties, broken down by quarters of the year. Monetary valuation of manufactured products is carried out at current wholesale and comparable prices.

3. Use of fixed production assets. The section provides the cost of the enterprise's fixed production assets at the beginning of the year, their commissioning and disposal during the year, and their availability at the end of the planning period. Here are the calculations of the average annual cost of fixed production assets and capital productivity (commercial output in selling prices per 1 ruble of the average annual cost of fixed production assets).

4. Technical and organizational development of production. This section defines the quality side of the production activities of the enterprise. It contains a list of organizational and technical measures to improve production efficiency, which are planned to be carried out at the enterprise in the planned year, with detailed calculations of the economic efficiency of each of them. These activities include: the creation, development of new and improving the quality of products; introduction of progressive technology, mechanization and automation of production processes; repair, replacement and modernization of fixed assets; improvement of management, planning and organization of production; measures to eliminate and prevent environmental pollution and improve the territory.

5. Increasing labor productivity due to the main technical and economic factors. This section reflects changes in the number of personnel of the enterprise and the productivity of its labor in the planning period compared with the base one. In doing so, a number of factors are taken into account. These include: structural shifts in production (changes in the share of certain types of products or production in the total volume of production); raising the technical level through the introduction of new technological processes, more productive machines and equipment, as well as the mechanization of manual labor; improvement of management, organization of production and labor; increasing the utilization rate of production capacities; change in production volume; improving product quality; commissioning and development of new sites and shops.

6. Headcount and payroll. In this section, based on the forecast of labor productivity, the need for labor resources by categories of employees is determined, a wage fund, cash payments and incentives from profits and other sources are established, the average monthly wage and average monthly income are calculated.

7. Production Cost Estimate. When developing this section, a number of planning and economic tasks are solved: the cost of certain types of manufactured products is calculated, a basis is created for determining selling prices, the foundations are laid for self-supporting relationships between individual divisions, etc.

The section provides calculations of cost estimates for production, costing of individual types of products, as well as the cost of commercial products. For this, calculation tables for the forecast plan are used.

8. Calculation of profitability of the most important types of products. The section provides for the determination of the estimated profitability for the types of products manufactured at the enterprise and the overall profitability of production.

9. Enterprise profit. This section reflects the channels of profit. Based on the results of the obtained volumes of the indicator under consideration, the balance sheet and estimated profit of the enterprise is established.

10. Profit distribution. This section reflects the distribution of profits through various channels (real estate tax; benefits on profits subject to taxation; payments to the budget).

11. Use of profit remaining at the disposal of the enterprise. This section of the forecast plan involves making calculations to create various funds at the enterprise at its discretion (production development fund, material incentive fund, social and cultural events fund, reserve fund, etc.).

12. Financial plan-forecast. The section summarizes all the production and economic activities of the enterprise. The financial plan of the enterprise reflects the volume of receipts and expenditures of funds, fixes the balance of income and expenses of the enterprise, including payments to the budget for the planned year.

13. Social development of the team. The section defines the tasks and activities in the field of social development, working conditions and life of the team, meeting material and spiritual needs, and improving the skills of employees.

14. Nature protection and rational use of natural resources. The main purpose of developing this section is to plan measures for the prevention of environmental pollution and the rational use of natural resources, the protection and rational use of water resources, and the protection of atmospheric air.

All sections of the forecast plan are closely related to each other. The production program is decisive for many industrial enterprises. At the project stage, special importance is given to the section of technical and organizational development of production and the establishment of planned technical and economic norms and standards. After that, sections on labor and wages, production costs, profits and profitability of production, etc. are developed.

Under conditions of uncertainty and instability of external economic conditions for enterprises, the complete procedure for the formation of long-term and annual plans will change towards simplification, taking into account the need for a quick response to changes in the economic environment.

The purpose of this work is to study the current planning in the organization.

To achieve this goal, it is necessary to solve the following tasks:

Define the concept and types of planning in the organization;

Define the concept and content of current planning;

The relevance of the topic is due to the fact that any organization cannot do without planning, since it is necessary to make management decisions regarding the distribution of resources, coordination of activities between individual departments, coordination with the external environment (market), creation of an effective internal structure, control over activities, development of the organization in future, etc.

Planning is the definition of a system of goals for the functioning and development of an organization, as well as ways and means to achieve them. Planning ensures the timeliness of decisions, avoids hasty decisions, sets a clear goal and a clear way to achieve it, and also gives you the opportunity to control the situation.

Depending on the direction, the nature of the tasks to be solved and the duration of the planning period, three types of planning are distinguished:

1) strategic, long-term (long-term) planning (from 3 to 10 years);

2) medium-term planning (from 1 year to 3 years);

3) current, short-term planning (up to 1 year).

This paper deals mainly with the current planning of the organization, which is embodied in short-term and operational plans, which link all areas of activity of the organization and its divisions for the coming period.

1. The concept and types of planning in the organization

Planning is “one of the functions of management, which is the process of choosing the goals of the organization and ways to achieve them”, that is, the function associated with determining the goals and objectives of the organization, as well as the resources necessary to achieve these goals. Planning, in fact, is one of the ways in which management ensures that the efforts of all members of the organization are directed towards the achievement of its overall goals. That is, through planning, the leadership of the organization seeks to establish the main directions of efforts and decision-making that will ensure unity of purpose for all its members.

In management, planning occupies a central place, embodying the organizing beginning of the entire process of realizing the goals of the organization.

The essence of planning is to justify the goals and ways to achieve them on the basis of identifying a set of tasks and work, as well as determining effective methods and methods, resources of all kinds necessary to complete these tasks and establish their interaction.

For the first time the general principles of planning were formulated by A. Fayol. The main principles of planning are the principle of unity, the principle of participation, the principle of continuity, the principle of flexibility and the principle of accuracy.

The principle of unity lies in the fact that the organization is an integral system, its constituent parts must develop in a single direction, that is, the plans of each unit must be connected with the plans of the entire organization.

The principle of participation means that each member of the organization becomes a participant in planned activities, regardless of their position, i.e. the planning process must involve all those affected by it. Planning based on the principle of participation is called “parsitative”.

The principle of continuity means that the planning process in enterprises must be carried out constantly, which is necessary due to the fact that the external environment of the organization is uncertain and changeable, and, accordingly, the company must adjust and refine plans taking into account these changes.

The principle of flexibility is to ensure the ability to change the direction of plans, due to unforeseen circumstances.

The principle of accuracy is that any plan should be drawn up with as much accuracy as possible.

Often, these principles are supplemented by the principle of complexity (the dependence of the development of an organization on a complex system of planned indicators - the level of development of technology, technology, organization of production, the use of labor resources, labor motivation, profitability and other factors), the principle of efficiency (development of such an option for the production of goods and services, which, given the existing limitations of the resources used, provides the greatest efficiency of activity), the principle of optimality (the need to choose the best option at all stages of planning from several possible alternatives), the principle of proportionality (a balanced account of the resources and capabilities of the organization), the principle of scientific character (taking into account the latest achievements of science and technology ) and others .

Planning can be classified in different ways:

According to the degree of coverage of areas of activity, there are:

General planning (planning of all areas of the enterprise);

Private planning (planning of certain areas of activity).

Strategic planning (search for new opportunities, creation of certain prerequisites);

Operational (implementation of opportunities and control of the current course of production);

Current planning (planning, which links all areas of the enterprise and the work of all its structural divisions for the coming financial year).

According to the objects of functioning, there are:

Production planning; - sales planning;

Financial planning; - personnel planning.

By periods (coverage of a period of time) allocate:

Short-term or current (from a month to 1 year)

Medium-term, (from 1 year to 5 years)

Long-term planning (more than 5 years).

If possible, make changes:

Rigid (does not involve making changes);

Flexible (with such planning, changes are possible).

Strategic planning is “the construction of a management system that provides an organization with a long-term competitive advantage in the field of management” . That is, strategic planning aims to give a comprehensive scientific justification for the problems that an enterprise may face in the coming period, and on this basis to develop indicators of the enterprise's development for the planning period. Strategic planning sets the direction for the organization's activities and allows it to better understand the structure of marketing research, customer research, product planning, promotion and marketing, and price planning.

Operational planning most often covers 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 specified period, for example, the production strategy of the enterprise as a whole and of each division; service sales strategy; financial strategy personnel policy; determination of the volume and structure of the necessary resources and forms of material and technical supply” . Such planning provides 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 by 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, logistics.

2. Ongoing planning in the organization

Current planning, as already noted, is planning for up to one year.

Current planning is carried out through detailed development of operational plans for a period of up to one year for the company as a whole and its individual divisions on an international scale, in particular, marketing programs, research plans, production plans, logistics.

The main links of the current production plan are 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. The calendar plans provide for expenses for the reconstruction of existing facilities, replacement of equipment, construction of new enterprises, training of maintenance personnel. Thus, current planning is embodied in short-term and operational plans, which link all areas of activity of the organization and its divisions for the coming period.

Short-term plans at the enterprise level are developed in the form of production programs for a period of several weeks to a year. They relate to the volume of output, material and technical supply, the procedure for using equipment, etc. When demand changes, supply disruptions, violations in the production process, programs can be adjusted.

The production program is based on the sales forecast, which is based on the received orders, the value of sales for the past period, assessment of the market situation, etc., as well as on the available personnel, production capacities, stocks of raw materials and materials. It is the basis for drawing up current estimates (budgets) of resource consumption, taking into account their available reserves, expected supplies, and room for maneuver.

In essence, production programs contain decisions on how to operate the technological system of the enterprise depending on changing market demand and ensure the production of the necessary products and services at minimal cost.

Operational plans - their own production programs, tasks for sites and teams, that is, formed by subdivisions on the basis of the part of the program that concerns them. The most common elements of such a plan are:

1) a calendar plan that determines the sequence and timing of the launch, processing and release of each type of product and their batches by day of the week; routes of their movement, equipment loading; the need for tools, etc.;

2) shift-daily tasks containing information on the volume of specific types of products to be produced in this and adjacent shops;

3) a schedule for the movement of products and their individual parts within the framework of the technological process.

In addition, many sources indicate that the current, or operational, planning is also what the manager of the enterprise does on a daily basis. It includes planning the work of the enterprise for a short period of time. It can be either a day or a month, a quarter, half a year or even a year. It depends on the strategic and tactical goals of the enterprise.

Ongoing planning is usually driven by the need to respond to many factors. For example, there should be an instant reaction of the manager to the fact of the occurrence of force majeure circumstances that can cause loss of life. These include natural disasters (flood, fire, earthquake, etc.). Force majeure also includes strikes. The manager must quickly respond to emergency situations that have arisen, to changes in the external or internal environment of the enterprise in order to prevent undesirable consequences or extract maximum benefit for the enterprise. This includes the resolution of current problems and tasks, such as conflicts.

With current planning, in contrast to strategic planning, there is no significant time gap between the fixation at the level of consciousness of the action to be performed and the implementation of such an action in real mode. The manager must be aware that the reactions of operational planning and operational action can have very important strategic implications. He must be able to prolong the consequences of an operational decision, current planning, operational action for a future time period. Otherwise, phenomena or situations that are very dangerous for the enterprise may arise.

In this case, the current planning process consists of several stages:

Identification of the problem;

Identification of possible actions;

Pre-selection of one of certain possible actions;

Analysis of possible consequences;

Final choice of action.

Moreover, the manager must be able to see not only the current moment, but also to anticipate the impact of the decision on the future time period. That is, it means that the manager must be able to draw up strategic plans, organize tactical planning and engage in current planning.

That is, the main thing for current planning is its interdependence with strategic planning. The core values ​​and mission of the company must be taken into account when drawing up current plans, but the reactions of current planning and operational action can have very important strategic consequences. In addition, after the implementation of the strategic goal, it must be replaced by the next strategic goal and the corresponding organization of current planning.

Successful strategic planning is inextricably linked with ongoing planning, which is the detailed work of concretizing the strategy. The daily work of a manager is to constantly make many decisions, each of which is accompanied by a procedure for ongoing planning of their implementation.

3. Current planning models

As mentioned in the previous part of the work, ongoing planning is emphasized in the continuity of the planning process, which is an integral part of the normal work of the organization. That is, current planning models do not have predictable starting and ending points, and do not proceed from the assumption that each step of the planning process determines the next one. This approach uses the concept of strategic fit, according to which the various components of planning should fit together and form a single whole.

One of the planning models, including the current one, defines linear planning - “every detail in the planning process should be able to influence all other details. As a result, all components of planning - mission statement, goal setting, goal and target setting, action plans, implementation and evaluation of activities - must be carried out continuously so that information from one area can influence decisions and choices made in another. areas".

Graphically, linear planning looks like this:

Rice. 1. Linear planning model

In linear planning, the flow of information tends to flow in one direction. Thus, information about the company's mission determines the formulation of the company's objectives, and not vice versa. Objectives define goals, goals define strategy, and so on. In current planning, information is transferred in different directions, since each component of planning is interdependent and can influence, as well as be influenced by other components. The mission of an organization is inextricably linked to its actions, as well as to the evaluation of these actions; with available resources, which often determine the strategy, as well as with the needs of the client, as follows from the definition of multiple tasks, etc. As a result, information about ongoing planning must be communicated through continuous collection of information, carried out in various ways. It is not enough to collect information for a particular planning stage only once. The process of collecting information should be carried out continuously, while at other stages of planning there is a new understanding of the questions originally asked.

Another current planning model is the wheel model. Graphically, this model looks like this:

Rice. 1. “Wheel model” of current planning.

The planning coordinator or coordinating group is at the center of this wheel, collecting information and transmitting it around the entire perimeter of the wheel through the spokes. Along the perimeter of the wheel are various individuals who are working on the implementation of specific tasks. One group may be evaluating current performance, another may be reviewing goal statements, a third may be reviewing the composition of the organization to formulate new challenges for the future, a fourth may be contacting potential founders, a fifth may be working on budgetary funding to implement a specific action plan, etc. . In order for the wheel to turn - which in this case represents the forward movement of the organization in the planning process - the process of planning coordination must be centered. At the same time, it involves three types of activities: collecting information from planning groups located around the perimeter of the wheel, returning the necessary information to these groups, and finally collecting all the information to draw up a logically consistent plan.

Ongoing planning is inherently a continuous process. Like the wheel, which acts as a visual metaphor for this process, it has no beginning and end and is constantly in motion. For this reason, in this model, current planning focuses on the very process planning. This is one of its advantages over linear planning.

Current planning, detailed by quarters and months, takes several forms. Most often, they distinguish - the process of breaking down medium-term plans into short-term ones, developing policies and regulatory mechanisms in the event of possible situations in the future and budget planning.

The process of breaking down medium-term plans into short-term, more detailed segments. At the same time, production and financial plans, for marketing, are usually drawn up for a year.

Development of policy and regulatory mechanisms in case of possible situations in the future. Thus, it is necessary to determine in advance the possible policy of the company in the event of a strike.

Budget planning. A budget is a financial plan that guides and controls future operations. Usually several types of budgets or even their groups are developed:

Estimate of income and expenses;

Estimated cost of time, materials;

Capital expenditure estimate;

Cash budget;

Balance sheet.

Conclusion

As already noted, planning is the definition of a system of goals for the functioning and development of an organization, as well as ways and means to achieve them. Planning ensures the timeliness of decisions, avoids hasty decisions, sets a clear goal and a clear way to achieve it, and also gives you the opportunity to control the situation.

Often long-term planning is associated with something sustainable, well thought out and the most important type of planning in an organization. This is confirmed by an order of magnitude more specialized literature on the basics of strategic planning in management than literature on current planning.

In reality, however, leaders today must pay just as much attention to ongoing planning orientation in order to better respond to the needs of their organization. In addition, this will allow the organization itself to respond more sensitively to changing customer needs and quickly satisfy their wishes, which will allow us to agree on current tasks and long-term goals.

Ongoing planning is more than a quick response to environmental changes. Focusing on quantifiable information, current planning is based not on assumptions, but on facts. This is planning, which by definition is influenced by the market; in the process of interacting with customers, managers make certain adjustments to the work of their companies.

With gradual progress, it is possible to quickly correct errors, preventing them from growing to the size of a catastrophe.

Step by step and immediate documentation of the results allows you to gain experience necessary for the implementation of new projects.

By focusing on the information flow that is generated in the process of current activities, you can provide the organization with fresh ideas, correct its work in time, always be up to date and benefit from change.

Bibliography:

1. Alexandrov I.I., Organizational activity planning, St. Petersburg: Avanta, 2008, 134 p.

2. A. I. Afonichkin, Fundamentals of Management, St. Petersburg: Piter, 2007, 522 p.

3. Glumakov V.N., Maksimtsov M.M., Malyshev N.I. Strategic management, M.: Vuzovsky textbook, 2008, 192 p.

4. Zaitseva O.A., Radugin A.A., Radugin K.A., Rogacheva N.I., Fundamentals of management: a textbook for universities, M.: Center, 1998, 429 p.

5. Likhachev A.A., Orekhov N.A., Erokhin E.V., Mambetshaev E.S., Fundamentals of forecasting and planning in an organization, Moscow: MSTU, 2003, 304 p.

6. Panin A.S., Planning in an organization, M: List, 2007, 97 p.

7. Electronic textbook, V. V. Abakumova, A. A. Golubeva, V. P. Kustareva, V. I. Podlesnykh, Yu. .

8. Internet materials. Website: #"#_ftnref1" name="_ftn1" title=""> A.S. Panin, Planning in an organization, M: Liszt, 2007, 97 p. - S. 43.

Materials Internet site #"#_ftnref3" name="_ftn3" title=""> Ibid.

V.N. Glumakov, M.M. Maksimtsov, N.I. Malyshev Strategic management, M.: Vuzovsky textbook, 2008, 192 p. – p. 34

A.I. Afonichkin, Fundamentals of Management, St. Petersburg: Piter, 2007, 522 p. - S. 158.

O.A. Zaitseva, A.A. Radugin, K.A. Radugin, N.I. Rogacheva, Fundamentals of Management: textbook for universities, Moscow: Center, 1998, 429 p. - S. 312.

A, Fundamentals of forecasting and planning in the organization, M .: MSTU, 2003, 304 p. – P. 213. Our specialists will consult or provide tutoring services on topics of interest to you.
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Enterprise planning. Perspective and current plans of the enterprise

Economic theory and mathematical modeling

Planning at the enterprise 1. Strategic planning at the enterprise 2. Long-term and current plans of the enterprise 3. Operational planning and dispatching at the enterprise Question No. 1. Strategic planning at the enterprise In a market environment

Enterprise planning

1. Strategic planning in the enterprise

2. Perspective and current plans of the enterprise

3. Operational planning and dispatching at the enterprise

Question number 1. Strategic planning in the enterprise

In a market economy, an enterprise is constantly faced with the choice of the optimal solution from existing alternatives. Whether the choice turns out to be correct, for example, in the field of determining prices for products, the volume of output, credit and investment policies, depends on the efficiency of the enterprise. At the same time, even the most successful solutions by themselves cannot be effective if they do not correspond to the goals and policies of the enterprise.

The formulation of the strategic, tactical and current goals of the enterprise, the development of policies, the concretization of expected results, the calculation of the expected values ​​of the main technical and economic indicators - all this is the content of the planning process.

In accordance with planning horizons (periods for which plans are drawn up), long-term, medium-term and short-term planning are distinguished.

Long-term planning is strategic,since it is with a long-term approach that the strategic goals of the enterprise and the ways of their implementation are revealed.The strategic planning horizon to a certain extent depends on the size of the enterprise and can range from 3 to 5 years for a small enterprise and up to 20 years for a large one. The correct choice of strategy determines not only the level of efficiency of the enterprise, but sometimes its very survival.

Enterprise strategydetermines what goods and services the enterprise will produce, the relationship of the enterprise with suppliers, consumers and competitors, as well as intra-company standards governing the enterprise management system in the forecasted future.

Enterprise Policyrelies on its economic, social and managerial philosophy, determines its image and exists rather in the form of standards of behavior, and is characterized by qualitative and quantitative indicators. The process allows you to specify the policy of the enterprise goal setting. The strategic goals of the enterprise determine the direction of its development in the long term.

The goal-setting process takes into account the following aspects of the life of the enterprise.

1. What stage of the development cycle (life cycle) of the enterprise corresponds to the state of its economic and production activities?

The development cycle of an enterprise is usually divided into three main stages: growth, stabilization and decline. In accordance with this, an enterprise can be in one of three states: a position favorable for growth; the need for stabilization; the need for survival. Each of these states has its own strategic goals.

2. How balanced is the structure of economic and industrial activity?

Balanced can be considered such a structure of the enterprise, in which: a) one or a small number of priority activities are identified; b) other activities are subordinated to the development of priority ones; c) the processes of production, its sale and reproduction of resources are in natural proportion to each other.

3. Does the market share occupied by the enterprise and the predicted rate of its growth correspond to the potential opportunities of the enterprise?

Market share - the average percentage of sales of the product of this enterprise to the total sales of this product on the market for a certain period of time. The growth rate depends in market conditions on external circumstances, the internal structure of the enterprise, financial capabilities, and the competitiveness of products. Growth rates must be controlled, because if they do not correspond to the internal capabilities of the enterprise, this can lead to a deep breakdown of its entire economy.

4. Are the resource endowments of the enterprise and the risks in its activities fully taken into account?

The availability of resources imposes restrictions on the development of the enterprise, which must be taken into account when setting goals. The risk arising from the unpredictability of the behavior of the external environment can also be considered in some cases as a limiting factor. An analysis of commercial and financial risk is indispensable when assessing available resources.

5. Do the social and environmental aspects of the company's activities meet modern requirements?

The level of development of the social sphere at the enterprise to some extent determines the qualitative composition of its personnel: the fact is that with a comparable level of wages, employees are attracted by an enterprise that provides certain social, cultural and community amenities. Compliance of production processes with environmental standards is a necessary condition for normal production activities.

The goals defined taking into account the listed qualitative aspects should be specified - supplemented with quantitative indicators.

Long-term planning indicatorsdetermine the goals of the enterprise for the considered perspective. These metrics typically include:

- sales volume;

- growth rate of sales volume;

- the amount of profit;

— the rate of return on total capital;

- profitability of sales;

- market share.

The basic indicator of the company's activity is the volume of sales,since most of the remaining indicators characterize the enterprise either in terms of factors that form sales volume, or are derived from sales volume.

As the practice of strategic planning shows, the number of goal-setting indicators and their specific set depend on a number of factors, among which are: the degree of elaboration of the plan (the level of its detail), the form of ownership of the enterprise, the type of enterprise (diversified or specialized), the size of the enterprise.

The most important stage of strategic planning isformulation of strategy and selection of strategic alternatives.

Procedure for formulating a strategy and selecting strategic alternativesconsists of the following steps:

— assessment of the existing strategy;

- the actual formulation stage;

— risk assessment and planning;

- Choosing a strategic alternative.

Strategy Formulation Procedureinvolves the development of a series of strategic plans both at the level of the enterprise as a whole and (if possible) at the level of its departments. The enterprise strategy combines all strategic plans into a single whole.

The basis of a unified strategic plan is itsbasic strategy.In accordance with the phase of the enterprise development cycle, you can opt for one of the following basic strategies:

— growth strategy- the main strategy of the enterprise, expressing the desire to increase production volumes, profits, capital, i.e. development strategy. This strategy can also be defined asoffensive strategy;

— stabilization strategy- the strategy of the enterprise in conditions of unstable sales and income. This strategy aims to achieve stabilization at the earliest possible stage of fluctuations in sales and revenues, followed by a transition to a growth strategy. The stabilization strategy isoffensive-defensive character;

- survival strategyis used in conditions of a deep crisis in the economic activity of an enterprise and is purelydefensive character.

For each basic strategy, there are a number of strategic alternatives that allow you to achieve your goals using different approaches.

Quantitative indicators determined at the stage of strategic planning are a kind of guideline for their further detailing and refinement already in the process of short-term planning.

It is customary to distinguish between two main schemes for drawing up plans and their detailing: from top to bottom(break - down ) and from bottom to top (build - up ). Method usage break - down allows concretizing the chosen strategic alternative to the level of a formal plan. The goal set by the management of the enterprise for the prospect under consideration (for example, the amount of profit and its growth rate) is communicated to all departments of the enterprise in the form of a planned task. At the same time, the form of the planned task becomes more detailed as you move from the upper levels of the structure to the lower ones.

Planning at the enterprise is a continuous process, during which it is necessary to constantly adjust the plans of the departments and coordinate them.

Question number 2. Perspective and current plans of the enterprise

Limiting the planning horizon to 1-5 years (depending on the size of the enterprise) corresponds to medium-term or long-term planning.

Long-term planning is essentially technical and economic planning, the task of which at the enterprise is to specify its strategy. Long-term planning involves the allocation of the following main sections:

Product sales plan (sales program). Based on the data of marketing research and the strategic goals of the enterprise, a program for the sale of products is formed according to the nomenclature and assortment by years of the medium-term planning period. The sales program is formed in physical and value terms, taking into account the projected sales prices. It is the basis for developing a production plan.

1. Production plan (production program). This section contains a plan for the production of the main types of products in physical terms, justified by the calculation of production capacities, taking into account the commissioning of new equipment, changes in labor productivity, the structure of products, and improving the quality of production.

2. Plan for technical development and organization of production. This plan should include the following subsections:

- development of new types and improvement of the technical level of products;

— introduction of progressive technologies;

- increasing the level of mechanization, automation of production;

– improvement of the management system, planning and organization of labor and production at the enterprise;

In the same section, calculations of the expected effect from innovation activities in the management and production areas should be given. For each area of ​​innovation, specific measures are developed, the required investment volumes and the expected economic effect (in the form of a change in profit or the required capital) are calculated. Depending on the goals defined by the strategic plan of the enterprise, the priorities of innovative activity are set. This allows you to focus limited investment resources on areas that are most significant for the enterprise.

3. Capital construction. This section of the plan determines the volumes of fixed assets, production capacities and other capital construction projects put into operation in the planning period, as well as the level of investment support and sources of investment. At the same time, for construction and installation work, the method of conducting them is determined (contractor, on their own, etc.).

4. Procurement plan (material and technical supply). This section defines the need for basic material resources and the sources of their receipt (main suppliers, the existence of long-term supply contracts, industrial cooperation, availability of limited resources, etc.), as well as increasing the efficiency of their use and storage.

5. Plan for labor and personnel. This section contains an analysis of the dynamics of labor productivity and its forecast, on this basis the need for labor resources is determined, sources for recruiting additional labor resources and methods for improving the skills of personnel are outlined, the wage fund is calculated for time wages or the standard for calculating wages in other forms is determined wages.

6. Plan for cost, profit and profitability of production and enterprise. It contains the dynamics of production costs, determines the reserves for reducing the cost of production, the impact of changes in the level of cost on profit and profitability. The same section provides calculations of the expected profit and profitability of production and their dynamics by years of the prospect under consideration.

7. Financial plan (budget). This section includes the balance of income and expenses of the enterprise, the calculation of future expenses and deductions, credit relationships, obligations to the federal and local budgets.

8. Environmental protection. This section provides for activities that have an environmental focus.

The procedure for developing a long-term plan consists of the following steps.

At the first stage the data of marketing research conducted during the development of the strategic plan are specified. The dynamics of sales volumes for previous periods is analyzed, the indicators of the actual availability and state of production capacities are specified. On the basis of these data, a production program of the enterprise and a plan for the sale of products are developed, broken down by years for the prospect under consideration.

On the basis of the production program, a program of investment activities of the enterprise is developed, which also takes into account the necessary costs for environmental protection, and assesses the need for material and labor resources.

At the next stage, the analysis of the dynamics of the cost of production is carried out, the planned profit and profitability of production are calculated. The possibilities of cost reduction are considered and its effect is estimated.

The final stage in the preparation of a long-term plan is the preparation of a financial plan (budget) of the enterprise based on the calculations made in the previous stages.

The financial plan includes a balance of income and expenses of the enterprise for each year of the planning period.

An important role in the development of a long-term plan for the development of an enterprise is played by economic and mathematical methods and the use of modern computer technology. In addition to the automation of settlement processes, the use of computers makes it possible to analyze various options for the development of a company under changing external business conditions (changes in tax policy and customs legislation, the abolition or introduction of benefits, market fluctuations in demand for products, price dynamics, etc.). The multivariance of the plan allows its optimization, i.e. from a variety of options, choose one that allows you to achieve the optimal value of the indicators selected as criteria, subject to existing restrictions.

Multivariance is ensured by changing individual indicators with other constants and calculating the plan, taking into account the changes made.

The next level of specification of the plan is the stage of short-term planning, the calculation of the annual plan of the enterprise.

The annual plan for economic and social development is the annual program of the production and economic activities of the enterprise, refined in quantitative and qualitative terms, contains all the necessary technical and economic calculations, covers all aspects of the production and economic activities of the enterprise and is developed in the same sections as the long-term plan. The annual plan is compiled by quarters. The source documents for its compilation are:

— a long-term plan for the development of the enterprise;

— changes in the legislative framework that affect the results of production and economic activities;

- updated data of marketing research in the field of demand for products and price dynamics for the previous period;

- enterprise reports for the past year on production, sales and key financial indicators;

- schedules of investment costs and repayment of accounts payable for the planned period, taking into account the deficit (surplus) for the previous period;

— inventions, patents, rationalization proposals in addition to the program for the development of innovations for the planned year.

The annual plan is drawn up in several stages.

Planning begins with the formation of a draft annual plan. At this stage, the analysis of the results of the previous year and the work of the enterprise for the first half of the current year is carried out, on the basis of which preliminary calculations are made of the use of the existing material, labor and financial capabilities of the enterprise with the assumption that all actions of the enterprise administration in the planning period will be the same as in the previous ones. . The purpose of preliminary calculations is to draw up an indicative production program for the planned year, on the basis of which a forecast calculation of the enterprise's profit will be made.

Even if there are no significant changes in the management of the enterprise and a decision is made to produce the same volume of products as in the previous period, the amount of profit according to the forecast will differ from the reporting value for the year under review.

Such a deviation is a direct consequence of changes in the external conditions of management, which must be taken into account in forecasting calculations.

Along with changes in external conditions, some changes may occur within the enterprise itself. For example, in accordance with the long-term plan, for the planned year, the beginning of the introduction of new technology, the implementation of an investment project, a change in the qualitative or quantitative composition of employees, etc. are envisaged.

After taking into account the relevant changes, the preliminary calculation of profit takes an adjusted form and can be the basis for the implementation of subsequent planning stages. Calculations based on the analysis of the previous period without considering possible changes in the management of the enterprise belong to the passive stage of planning. The adjusted profit calculation takes the form of a plan that will be used in the preparation of the financial plan. On the basis of the financial plan, a planned balance sheet is compiled, the enterprise for the next year is analyzed and profitability and liquidity indicators are analyzed, as well as the ratio of profitability and liquidity indicators is analyzed. If these indicators indicate a stable economic situation of the enterprise, the plan is accepted.

Naturally, in conditions of high uncertainty, instability of external economic conditions, the complete procedure for the formation of long-term and annual plans will change towards simplification, given the need for a quick response to changes in the economic environment.

Question number 3. Operational planning and dispatching at the enterprise

Operational and production planning is the final stage of planning at a manufacturing enterprise. It concretizes and details the production program, ensures timely delivery of planned targets to the departments, and also performs a coordinating function, ensuring the coordinated work of all departments of the enterprise. The main goal of operational and production planning is to ensure uniform, uninterrupted production of products in given quantities and on time, while complying with product quality standards and with optimal use of production capacity. The main functions of operational and production planning can be identified as follows:

- development of calendar-planned production standards (duration of the production cycle, the amount of backlog, batch size, etc.);

— volumetric calculations of equipment and space loading;

- drawing up operational programs for the main production and procurement workshops;

- operational management accounting and control over the implementation of operational programs;

- operational regulation of the production process, timely detection of deviations from the plan, development and implementation of measures to eliminate them.

Operational and production planning is carried out in two stages. At the first stage, on the basis of the annual production program, the development of operational plans for the production of products (operational scheduling) is carried out. At the second stage, constant continuous operational and production management accounting, control and regulation of the implementation of plans is carried out due to the timely identification and elimination of deviations from the specified mode arising in the production process (scheduling).

Operational planning and scheduling of production is carried out on the basis of certain systems of production planning.

The system of operational planning of production is understood as a certain set of elements, forms and methods of work on planning and management accounting. The operational planning system provides for:

- the procedure for coordinating and coordinating the work of departments;

- definition of a planning and accounting unit;

- the choice of the size of the planning period;

- the composition of calendar and planning tasks for production units, etc.

The system of operational production planning at the enterprise, as a rule, is determined by the type of production. The following systems of operational and production planning are most widely used in domestic planning practice:

- custom planning;

— stage planning in advance;

- planning "to the warehouse"(min-max);

— backlog planning;

- planning according to the rhythm of products;

- complete planning.

The order-by-order system of operational production planning is typical for unit production. An order is considered as a planning and accounting unit, which is understood as a set of certain products (parts, assembly units, etc.), which must be manufactured in the planning period. The system is based on the development and implementation of end-to-end cycle schedules for the technical preparation for production of each order and its phased implementation, taking into account cycle schedules for other orders.

The system of stage planning ahead of time assumes a serial type of production. Leading is usually understood as a calendar period of time by which each previous part of the production process must be ahead of its subsequent part in order to complete the process on time. The planning and accounting unit of such a system is a part or an assembly unit. The essence of this system lies in the distribution of work on the assembly and production of various products for separate planning periods in compliance with the calendar lead between technological stages.

The backlog planning system is used for serial production. A planning unit is a part or an assembly unit. Backlog size can be set in details, days, weeks, etc. The essence of this system lies in the establishment of a permanent standard reserve for each part or assembly unit of all production units and maintaining the actual reserve at the level of the standard. The purpose of the backlog planning system is the uninterrupted and timely provision of all stages of the production cycle with the necessary parts and semi-finished products.

The system of planning according to the rhythm of production is used in mass production. The essence of this system is to equalize the productivity of the enterprise units (shops, sections, production lines) according to the standard tact (rhythm) of output.

All considered operational planning systems are based on a single planning and accounting unit - a part, a workpiece, an assembly unit, a product. When the system is based on a set of parts or assembly units as a planning unit, we are talking about the so-called complete operational planning systems. As a rule, these systems are used in serial production. The most widespread are complete-nodal and complete-group systems. The complete assembly system is used when products have a long production cycle and are produced in small batches. The planning and accounting unit in this system is the assembly - an assembly unit consisting of a number of parts. The purpose of such a system is to coordinate the timing of the manufacture of parts in such a way that the end of the manufacture of all components coincides in time with the start of assembly of the assembly. The complete-group system is used in the mass production of products consisting of a large number of parts and components. Its essence lies in the grouping of parts that have a structural similarity and technological unity, and parts with the same amount (time) of advance and feed to the assembly.

Operational planning in enterprises is carried out at two levels - at the factory and shop floor.

At the factory level, intershop operational planning is carried out, the purpose of which is to establish quarterly, monthly and ten-day (or weekly) operational tasks for individual divisions of the enterprise, develop calendar and planning standards and record the implementation of operational tasks by divisions.

At the workshop level, intra-shop planning is carried out, the purpose of which is to develop plan targets for individual sections, teams, and jobs. Tasks, as a rule, are compiled for one month, broken down by shifts or days. At the workshop level, regulation and control over the implementation of planned targets is also provided.

The basis for the calculations of all types of operational plans at the enterprise are calendar and planning standards, the set of which is determined by the type of production.

In unit production, the main standards are: order fulfillment schedules, production cycle schedules, equipment load calculations, etc.

In mass production, the main regulatory indicators are:

- batch size of simultaneously processed assembly units or products;

- the duration of the production cycle;

- the frequency of launching batches of products or assembly units;

- advance value;

- stock standards.

In mass production, the most important standards are the tact (rhythm) of the release or launch of assembly units or products, backlog standards, the pace of the production line, etc.

One of the most important scheduling standards for all types of production is the size of the batch and the frequency of launching batches for processing. Optimizing the batch size of simultaneously processed products or assembly units is of great importance for the efficiency of the enterprise, since the batch size affects the dynamics of production costs. If the launch into production is carried out in small batches, the costs of warehousing and storage of products are minimized, but at the same time, the costs of preproduction increase (costs for equipment changeover, its launch, etc., which are approximately equal for each launched batch).

The production cycle is also one of the most important standards in operational scheduling. The calculation of the duration of the production cycle depends on the type of movement of processed units from one operation to another and on the number of operations. By the number of operations, single-operational and multi-operational production cycles are distinguished. For a multi-operation cycle, there are the following types of movement of work units from operation to operation:

- sequential;

- parallel;

- series-parallel.

Operational and production planning ensures the consistency of all stages of production, the activities of production units, units involved in the preparation of production and the sale of finished products, with the annual plan of the enterprise. The effectiveness of operational production planning at the general factory level depends on its ability to link in time all stages of production and marketing of products. These "functions are performed jointly by the marketing and planning and dispatching services of the enterprise.

In addition to these functions of coordinating the activities of all departments of the enterprise, the planning and dispatching service carries out constant monitoring and operational management of all parts of production in order to ensure uniform and complete fulfillment of planned targets on time. This activity is called production scheduling.

The dispatching service is obliged to identify possible violations in the course of production in advance and take the necessary measures.

The production capacity of an industrial enterprise is calculated for the entire range of products. Sometimes, with a wide range of products manufactured at the enterprise, it is advisable to bring the entire range to one or more types of homogeneous products taken as a unit.

Capacity, as well as the production program, simultaneously with the calculation in physical terms, can be determined in terms of value both by type of product, and by commodity or gross output.

In accordance with the requirements of a market economy, along with the terms already indicated, it is also necessary to introduce the concepts of achievable normal production capacity and nominal maximum production capacity.

The rated maximum production capacity is the technically achievable capacity and often corresponds to the installed capacity guaranteed by the production equipment supplier. Achievable normal production capacity is the capacity developed under normal operating conditions, taking into account not only the installed equipment and technical conditions in the enterprise (normal breaks in work, downtime, holidays, maintenance and repairs, tool changes, shifts, etc.), but also the adopted management system. This capacity should correspond to the estimated value of the enterprise's sales, established on the basis of the principles of the marketing concept. The difference between these values ​​will correspond to the amount of additional production capacity (production capacity reserve).

The reserve is determined taking into account the influence of various factors that positively or negatively affect the value of the nominal maximum achievable production capacity of the enterprise. Positive factors include:

- development of new technology;

— technical re-equipment;

— change in the nomenclature and range of products;

— change in the composition of raw materials;

- reducing the complexity of products;

— carrying out organizational and technical measures;

— reduction of equipment downtime;

— reduction of losses from marriage;

— reduction of technological breaks;

When planning and analyzing the production and economic activities of an enterprise, as well as when compiling a balance of production capacities, a distinction is made between: input, output and average annual production capacity.

The input / output production capacity of an enterprise or its structural unit is the capacity at the beginning / end of the corresponding planning period. The latter is calculated as the algebraic sum of input power, new power introduced during a given period, and power retired in the same period.

The average annual capacity is the capacity that an enterprise or its structural unit has on average per year, taking into account the growth and disposal of available capacities.

The production capacity and the balance of the production capacity of an enterprise are calculated in the same units in which the production of industrial products (works, services) is planned and taken into account.

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4. TYPES OF PLANNING

4. TYPES OF PLANNING

Types of planning can be classified according to the following criteria. 1. Depending on the term and degree of detail of planned calculations, planning should be prospective, current and operational. forward planning should cover the period of the predicted operation of the production cycle. Current planning is the development of plans for one year, broken down by quarters. operational planning serves the uniform implementation of the current production plan in accordance with the established range of products in the optimal quantity, in the required quality, on time, with the shortest duration of the production cycle. 2. According to the content of development prospects and the goals and objectives set, planning can be divided into strategic, tactical and business plans. Strategic planning should be aimed at finding new opportunities for the enterprise based on global goals and development objectives. tactical planning should ensure the implementation of strategic planning goals, create prerequisites for realizing the enterprise's capabilities to increase production volumes, increase labor productivity, reduce costs, improve product quality, reduce the need for investment, etc. Business plan is designed to assess the feasibility of introducing a particular project or investment measure. For a number of reasons, this type of planning differs significantly from the above types of production planning. 3. Depending on the obligatory nature of planned tasks, planning is divided into directive and indicative. Directive planning provides for the unquestioning implementation of decisions that are binding on planning objects. indicative planning is of a guiding, recommendatory nature: it may also include mandatory tasks, but their number should be very limited. 4. In the production and structural aspect, planning can be considered: at the corporate level (for an association, concern, union, etc.); at the level of independent and economically separate units such as an enterprise, firm, separate subdivision, branch; at the subdivision level - workshop, site, team, workplace.

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