Planning is the most important function of the economic management of an enterprise in a market economy.

The rejection of central planning led to a sharp deterioration in the economic situation of most commercial enterprises.

Planning is:

• 1. the ability to link the resources of the enterprise with its market goals;
• 2. the most important way of managing the economy, regulating the pace of its development;
• 3. a set of works on the preparation and organization of the implementation of plans for economic and social development, carried out at different levels of economic management.

Planning in trade is the economic activity of people in the management and regulation of commodity circulation.

Planning at the enterprise level is the development and adjustment of plans, including foresight, justification, concretization and description of the activities of an economic entity for the near and long term.

Functions of planning at the level of the outlet:

• 1. highlighting the goals of the enterprise and establishing its compliance with the goals of the development of the national economy, as well as the development of social and market processes;
• 2. determination of the parameters and rates of economic processes at trade enterprises;
• 3. systematic distribution and efficient use of material, labor and financial resources to achieve the general and private goals of an economic entity.

Thus, planning is the formation of strategic objectives and current goals of the company, the development of its policy, the definition of expected results and the calculation of the expected technical and economic indicators of the plan.

There are different types of plans. According to the period of forecasting, there are:

• 1. Long-term or strategic plans. Their development reveals the future need for new types of a product, and also determines the strategy for selling goods in various consumer markets in the long term (ten to fifteen years).
• 2. Current plans. These forecasts are developed in the context of the reporting year.
• 3. Plans of operational and production type. These forecast values ​​serve to refine current performance in more detail.

Strategic planning is a set of actions and decisions taken by management that lead to the development of specific strategies designed to help the organization achieve its goals. The strategic planning process is a tool that helps in making managerial decisions. Its task is to provide innovations and changes in the organization to a sufficient extent.

Retail turnover is the sale of goods to end consumers. This completes the process of circulation of goods, and they enter the sphere of consumption. The turnover of mass catering enterprises refers to retail turnover.

Retail turnover is understood as the sale of consumer goods to the population for cash, regardless of the channels for their sale. It can be produced:

Wholesale turnover (OT) is the sale of TP goods to other enterprises that use these goods for subsequent sale, either for industrial consumption as raw materials and materials, or for material support for economic needs.

Freedom of entrepreneurial activity, liberalization of prices for goods, ensuring the profitable operation of the enterprise requires planning financial and economic activities.

Planning is a special form of activity aimed at developing and substantiating a program for the economic development of an enterprise for a certain period.

Planning- this is the process of forming plans for the development of a trading enterprise based on an analysis of the results of its activities for previous periods and a work strategy for the next year.

A plan is a decision, a directive determination of the list and terms of actions, based on their specific goals, resources allocated to achieve these goals; scientifically substantiated norms of resource expenditure.

The object of planning at the enterprise is its activity, which is understood as the performance of the functions of the enterprise: economic, social, economic.

The subject of planning are the resources of the enterprise. Resource planning provides for the establishment of consumption levels, directions and terms of use, consumption mode, etc.

There are two approaches to understanding the essence of planning: broad and narrow.

In a broad sense, planning consists in making a set of decisions related to future events. Such decisions may be related to setting goals and objectives for the development of an enterprise, developing a strategy, distributing and redistributing resources, etc. In a narrow sense, planning comes down to drawing up special documents - plans that determine the specific actions of an enterprise to implement the decisions made.

Purpose and objectives of planning

The main purpose of planning is to ensure the effective functioning and development of the enterprise. The implementation of this goal involves the solution of the following tasks:

Anticipation of probable market trends and the corresponding adjustment of the enterprise program;

Study of consumer requirements and the formation of a program focused on their needs;

Ensuring the release of higher quality products;

Identification and mobilization of internal production resources;

Forecasting- this is the basis of planning, means foresight

main strategy, goals and objectives.

Forecast- probabilistic judgment about the state of the object in the future on

certain period in the future.

Forecasting gives us an idea of ​​what might happen (i.e., it is informational, advisory in nature), and planning about what should be (directive).

Distinctive features of planning from forecasting:

· Forecasting – likely to be.

· Planning – must be!

Classification of planning depending on the duration of the planning period:

promising;

medium term;

Current planning.

promising planning covers a period of more than 5 years. Such plans are designed to determine the long-term strategy of the enterprise, including social, economic, scientific and technological development.

medium term planning is carried out for a period of 1 to 5 years. At some enterprises, medium-term planning is combined with the current one. In this case, a so-called rolling five-year plan is drawn up, in which the first year is detailed to the level of the current plan.

Current planning covers a period of up to 1 year and includes semi-annual, quarterly, monthly, weekly, daily planning.

Forms of planning depending on the content of planning decisions:

strategic;

tactical;

Operational.

The essence of strategic planning is the development and adoption of promising decisions, the implementation of which will ensure the efficiency of the enterprise in the long term, its rapid adaptation to changing environmental conditions.

Tactical planning involves the preparation of medium-term plans, which specify the development strategy of the enterprise, methods and forms of its implementation.

Operational-calendar planning includes the preparation of short-term plans, which contain a detailed development of tools to influence the production process.

Planning stages:

1. Definition of final and intermediate goals.

2. Setting tasks, the solution of which is necessary to achieve the goals.

3. Determination of methods and ways of their implementation based on available resources.

4. Monitoring the implementation of plans.

5. Analysis of the work as a whole to improve its efficiency and adjust plans for the next period.

Types of plans:

1. Long-term (for a period of 10 - 25 years, they contain an enterprise development strategy)

2. Short-term (for a period of 2 - 3 years, specify long-term plans).

3. Current (for a period of 1 year, contain the calculation of the main indicators of the enterprise: turnover, distribution costs, income and profit).

4. Operational (for a period of a month, a quarter, a decade, aimed at solving current problems).

5. Business plan is a plan for the development of an enterprise, necessary for the development of new areas of activity of the company, the creation of new types of business. A business plan can be developed both for a new, just emerging enterprise, and for existing organizations at the next stage of their development.

Planning methods:

1. Optimization method - the optimal one is selected from a variety of possible options.

2. Balance method - used in trade to ensure the relationship between indicators of retail turnover.

3. The method of technical and economic calculations is based on the use of norms and standards calculated by the enterprise itself or proposed by the state.

4. Economic - statistical - based on the use of the results of the analysis of work for the last 3 - 7 years.

5. Structural planning, used in system and situational management and allows you to find a solution to the problem while maintaining functions, but changing the structure and (or) values ​​of object parameters during the lead time.

Scheme for maximizing the profit of a trading enterprise in structural planning

The result of the planning process is a system of plans. The plan includes all the main performance indicators of the enterprise, which must be achieved in the planning period.

For successful activity in the consumer market, it is advisable for each trade enterprise to plan according to the following main sections:

a plan for the turnover;

plan for the need for material resources;

plan for labor and wages;

plan of expenses of the enterprise;

The company's income plan

Profit plan

· financial plan.

Sections of the current plan, their characteristics

Plan Sections	Section content
BUT	B
1. Sales plan	1.1. The plan of the total volume of trade. 1.2. Plan of turnover in structure and time. 1.3. Planning and rationing of commodity stocks by total volume, structure, in time aspect. 1.4. Plan of commodity supply of goods turnover.
2. Plan for the need for material resources	2.1. Calculation of the needs of a trading enterprise in fixed assets by total volume, composition, structure. 2.2. Calculation of the enterprise's need for working capital by total volume, composition, structure. 2.3. Determination of sources of financing for the reproduction of fixed assets and the increase in working capital of the enterprise.
3. Plan for labor and wages	3.1. Calculation of the number of employees of a trade enterprise (total, including trade and operational). 3.2. Calculation of labor productivity of total employees, incl. trade and operational workers. 3.3. Determination of the wage fund by the total volume, composition, structure, sources of formation. 3.4. Calculation of the average annual wages of all employees, including trade and operational employees.
4. Enterprise spending plan	1.1. The plan of distribution costs of a commercial enterprise in terms of total volume, composition, structure. 1.2. Other expenses plan. 1.3. Calculation of taxes paid by the enterprise.
5. Enterprise income plan	5.1. Plan of income from main activity 5.2. Calculation of other income (income from participation in the activities of other enterprises, interest receivable, etc.).
6. Profit plan	6.1. Sales profit plan. 6.2. Profit before tax plan. 6.3. Plan for the use of net profit. 6.4. Calculation of the profitability of a trading enterprise.
7. Financial plan	7.1. Enterprise balance sheet. 7.2. Report about incomes and material losses. 7.3. Consolidated balance sheet of assets and liabilities. 7.4. Payment schedule. 7.5. Evaluation of the company's activities according to the main financial indicators.

2. Logistics is the science of planning, control and management of transportation, warehousing and other operations performed in the process of bringing raw materials and materials to a manufacturing enterprise, bringing finished products to the consumer in accordance with the interests and requirements of the consumer, as well as transferring, storing and processing relevant information.

One of the shortest definitions of logistics is: "Logistics is the science of organizing, planning, controlling and regulating the movement of material and information flows in space and time from their primary source to the end user."

Logistics is considered as a system that provides market orientation of enterprise management, which determines the content of the enterprise's activities to establish its relationship with the consumer.

The main areas of work carried out in this area are:

Market research and forecasting demand for specific types of products;

Procurement of material resources required for the production of products, making decisions on the size of stocks and managing stocks;

Organization of material flows in production;

Organization of commodity distribution: selection and packaging of finished products, their transportation to the destination, delivery of products to the consumer, registration of the necessary documentation.

Logistics is widely focused on the consumer, its goal is to deliver products just in time with minimal costs for storage, packaging, marketing and transportation.

Logistics principles are the starting points on the basis of which the construction and functioning of logistics systems is carried out.

- The principle of consistency. Assumes the formation of an integrated material flow management system within the production and marketing system. This principle is reflected in the development and implementation in practice of a single technological process for the fulfillment of production orders at the stages of purchase, production and marketing of products.

- Feedback principle. In accordance with this principle, the goals and objectives of the logistics system are determined by the requirements of the market for products and services. Based on the expected orders, the required quality and delivery time, the scale and range of products are established, and orders for materials are formed. In turn, in accordance with the adopted procurement strategy, the value of the current and required stock is determined, etc. market.

- Principle of optimality is to achieve such consistency of the stages of the process of commodity circulation and the actions of the participants, which ensures the greatest efficiency of the functioning of the enterprise as a production and marketing system.

- The principle of flexibility. It assumes a high degree of adaptability of the logistics system to the conditions of its functioning and the specific needs of consumers. The implementation of the principle of flexibility requires work to forecast trends in the state of the external economic environment and develop adequate actions.

- Supply security as the principle of logistics involves the creation of such organizational and economic conditions that would ensure the uninterrupted supply of the enterprise with the necessary material resources and the unconditional fulfillment of the schedule for the supply of finished products. The principle of reliability of supply implies the need to synchronize all stages of the movement of goods, coordinate actions for the management of supplies and transportation, and create production and reserve stocks.

- The principle of computerization is that all logistics functions and the process of goods distribution as a whole must be performed with the maximum degree of automation. The automatic system is designed to control the movement of materials and accumulate information on the availability of semi-finished products, the release of finished products, the state of inventories, the volume of deliveries, the degree of fulfillment of orders, etc. systems that control and regulate the movement of goods from the moment of purchase of materials to the receipt of the finished product by the customer.

Logistics tasks:

1. Global (achieving maximum effect at minimum cost).

2. General include:

· Control over the movement of material flows.

· Forecasting demand for goods.

· Definition of strategy of movement of the goods.

3. Private include:

· Creation of minimum stocks.

· Minimize the time of storage of products in stocks.

· Reduction of transportation time.

Logistics functions:

1. Backbone - logistics forms a system for managing the movement of goods (moving products through storage areas, developing and organizing storage facilities).

2. Integrating - logistics ensures the synchronization of the processes of storage, marketing, delivery of products to the market.

3. Regulatory - the management of material flows is aimed at saving all types of resources, reducing the cost of living and materialized labor.

In this way, logistics activities are aimed at supplying products in the required quantity, at the specified place and time, with the specified quality at minimal cost. Logistics strives to cover all stages of interaction: supply - production - distribution - consumption, since it is aimed at transforming resources into the supply of finished products, taking into account consumer demand.

Modern methods of planning performance indicators of a trading enterprise

Introduction.. 3

1. Planning technology and its importance for the enterprise .. 4

2. The role of indicators in planning .. 9

3. Methods of planning at a trading enterprise .. 12

4. The system of plans and its place in the economic policy of a commercial enterprise .. 17

Conclusion.. 29

References... 31

Introduction

The purpose of planning is to strive to take into account as much as possible all internal and external factors that provide optimal conditions for the development of the enterprise.

Planning includes the following stages: definition of final and intermediate goals; setting tasks, the solution of which is necessary to achieve the goals; determination of methods and methods of their implementation based on available resources; monitoring the implementation of the plan; analysis of the results of work in order to increase its efficiency and adjust plans for the next period.

Thus, planning is not a one-time, one-time action, but a continuous process.

The purpose of this work is a comprehensive study of modern methods for planning the performance of a commercial enterprise.

To achieve this goal, the following tasks were solved:

The planning technology and its importance for the enterprise are considered; - the role of indicators in planning is determined; - planning methods at a trading enterprise are studied; - a detailed description of the system of plans is given and its place in the economic policy of a trading enterprise is determined.

The theoretical and methodological basis was the work of Russian and foreign scientists on the problems of organizing planning in trade.

The course work consists of an introduction, four chapters, a conclusion and a list of references. Its volume is 32 pages of typewritten text, contains 4 figures.

1. Planning technology and its importance for the enterprise

Planning is the basis for the effective operation of enterprises, it performs the following functions:

Orients managers to forward-looking thinking; - contributes to the clear coordination of various actions taken by the management of the enterprise, as well as the coordination of the goals and objectives of the enterprise as a whole and its individual divisions; - establishes optimal indicators of economic activity with subsequent monitoring of their dynamics; - allows you to objectively assess your potential and correlate it with the set goals; - makes the enterprise more prepared for sudden changes in the economic situation; - identifies the strengths and weaknesses of the enterprise; - clearly shows the relationship between all officials and the level of their responsibility; - allows staff to take part in the development of strategy and tactics , prospective and current development of the enterprise, h

This creates a spirit of cooperation and increases the efficiency of the work process.

The transition of trade enterprises to market economic conditions has significantly shifted the emphasis in the field of planning. First, the reforms have shifted the center of gravity of planning from the national, global and sectoral levels to the level of the main economic entity, i.e. enterprises.

At the same time, at the state level, there is a transition to indicative planning, which is an orienting, coordinating and informational approach to the development of plans. Individual planning in a market economy is aimed at achieving optimal interaction and a combination of interests of independent economic entities and state regulation. This form of planning is based on the development of special indicators (indicators) of socio-economic development and involves the implementation of processes for forecasting, regulating and coordinating the activities of economic entities and the state on the basis of mutual economic interest. Indicative planning is most appropriate to apply in areas of activity that have a national priority (for example, social catering enterprises). Such a plan includes the definition of a goal and the development on its basis of a phased program with the calculation of the budget of each stage, the specification of measures of state support for the implementation of the plan and the coordination of the actions of economic entities participating in the program with state structures, based on the economic interests of the parties.

Secondly, the main thing in planning is not directiveness and obligatoryness of tasks set from above, but the development of a planned program and methods for its implementation directly at the enterprise. Practice has shown that, apart from the enterprise itself (represented by individual services), no one can achieve high efficiency in planning, since the enterprise not only participates in the formation of plans, but also ensures the implementation of the planned development option. Therefore, the participation of a commercial enterprise or firm at any level of planning should be mandatory for managers and expedient for employees.

Thirdly, in the conditions of market relations and increased competition in the trade sector, the main attention in the planning process should be paid not so much to the indicators of the growth of a business entity as to the indicators of its development. It should be noted that the growth and development of commercial enterprises are not unambiguous concepts. Growth in scope may occur with or without development. Growth is an increase in the quantitative volumes of the enterprise's activity (increase in turnover, expansion of retail space, opening of new places of sale, etc.).

Until recently, the growth of its indicators was considered the main activity of a trading enterprise. However, many, especially small, trade and public catering enterprises designed for a certain contingent of consumers have rather limited growth opportunities, unlike a few large firms that can plan to increase their market share, open new enterprises, reshape existing ones, etc.

Most commercial enterprises, lacking opportunities for growth, in order to increase competitiveness when planning their activities, should focus on development issues that are primarily related to the quality of the enterprise. Development is a constant process of improving the efficiency of economic and financial activities, improving the use of the property and labor potential of an enterprise, improving the forms and methods of selling goods, improving the level of customer service, etc. It is these issues that should be comprehensively reflected in the current and future plans of the enterprise.

Considering the issues of planning at the enterprise level, it is necessary to distinguish between the concepts of methodology and planning technology.

Planning technology provides for various approaches to the development of plans, of which the most commonly used are conservative, technical and adaptive.

A conservative approach to planning is characterized by the fact that when developing a plan, they proceed from the trends that have developed at the enterprise without taking into account possible changes in the economic situation and the need to improve the efficiency of the trading process. This gives rise to conservative plans that perpetuate the outdated economic policies of the enterprise, whether they are good or bad. At the same time, the development of plans is usually carried out in a non-alternative version.

The technical approach, also called "technical optimization", provides for the use of mainly economic and mathematical methods, and above all mathematical models, when developing plans. This approach somewhat exaggerates the importance of technical means and the existing mathematical dependencies in the planning of indicators, but at the same time allows you to calculate various options for plans and choose the best one from them.

An adaptive approach to planning suggests that the plan should be designed in such a way that it can be adjusted if necessary, be flexible enough to adapt to various changes. An adaptive approach can be of two types:

a) passive, when planned calculations are adjusted after the onset of the impact of any factor;

b) active, when the plan is designed in such a way that it largely foresees certain changes in the factors of the external and internal environment.

Each of the planning technology approaches discussed above has its advantages and disadvantages, which must be taken into account in planning work. In the best case, it is advisable to use the advantages of all approaches, then various planning methods, equipment and experience of employees will make it possible to turn the plan into an important and effective factor in the effective operation of a trading enterprise.

Regardless of which approach to planning is used in the enterprise, the technological process of developing plans must be carried out in accordance with such requirements as coordination, integration, continuity and scientific character of planned calculations.

Coordination means that it is impossible to effectively plan the activities of any division of the enterprise in isolation from the rest of the structural units of this level.

The essence of coordination lies in the fact that it focuses on a comprehensive solution of problems that arise at the horizontal level of a given business entity.

Integration involves linking planned decisions vertically, i.e. between separate levels of management of economic activity. This means that planning carried out independently at each level cannot be as effective as planning in conjunction at all levels. Continuity in planning is ensured by a system of organic combination of long-term (strategic), current and operational plans of the enterprise.

Scientific planning means the integrated use in the development of marketing research plans, the results of studying the conjuncture of demand, analyzing and taking into account the conditions of activity of competitors, modern methods of processing information based on computer technology, economic and mathematical models and methods of system analysis, as well as other achievements of economic science.

The most important role in the planning process belongs to the employees of the enterprise involved in planning and analytical work (economists, analysts, managers, etc.). The economic well-being of the enterprise largely depends on the quality of their activities. When selecting personnel involved in planning in an enterprise, the following requirements should be taken into account:

Planning should be done primarily by those specialists who will ensure the implementation of these plans and be responsible for their execution; - the level of competence in planning should correspond to the level of competence in relation to resources, prices, finance and other commercial aspects of the enterprise; - the level of qualification of specialists should correspond to planning level.

Effective planning presupposes the mandatory provision of personnel with the appropriate information base and technical means.

2. The role of indicators in planning

Any plan finds its direct expression through a set of certain indicators. The system of indicators used in the planning and analytical work of trade enterprises is a complex of interrelated economic and informational parameters, as well as their necessary calculations. The indicators reflect the goals and objectives of the plan, characterize the quantitative volumes of activity, qualitative and structural shifts envisaged for the planned period in the development of a commercial enterprise.

Correct calculation and substantiation of indicators predetermines the scientific level and effectiveness of planning. The quality of planning and analytical calculations is largely due to the extent to which the requirements for planning and analytical indicators are taken into account. The totality of these requirements is shown in Fig. one.

Rice. 1. Basic requirements for planning and analytical indicators

The planning and analytical indicators of a trading enterprise must not only meet the general requirements, but also fully reflect the industry specifics, which manifests itself in the systematization of indicators and their division into such groups as quantitative and qualitative, absolute and relative, natural and cost.

1) parameters that give an idea of ​​the economic potential of the enterprise (the volume of trade, the number of employees, the amount of fixed and working capital, the occupied retail and warehouse space, etc.);

2) indicators that characterize various aspects of the economic activity of the enterprise (the amount of profit, the amount of income and expenses, wage costs, areas of use of funds, etc.).

Qualitative indicators give an idea of ​​the performance of the enterprise and the degree of efficiency in the use of material, labor and financial resources.

The group of qualitative indicators includes three subgroups:

1) indicators of the efficiency of the economic activity of the enterprise (profitability, level of profitability, level of distribution costs, labor productivity, commodity turnover, capital productivity of fixed assets, etc.);

2) indicators for assessing the financial position of the enterprise, which characterize the structure of its capital, dependence on attracted sources, the efficiency of using own and borrowed funds, the level of solvency of the enterprise, its financial stability;

3) indicators of the competitiveness of the enterprise, which may include a variety of criteria (share of the enterprise in the market, quality of goods, image of the enterprise, degree of development of advertising, marketing opportunities, etc.).

Absolute indicators are divided into natural and cost. Natural indicators are established in certain physical units of measurement: the number of enterprises, the number of places at public catering establishments, the output of culinary products (thousand dishes, tons of semi-finished products, confectionery), equipment equipment, the number of product lots, the number of assortment positions, etc.

The most important parameters of the activities of trade enterprises are set in terms of cost, i.e. in monetary terms: retail turnover, turnover of own-produced products at public catering enterprises, income, costs, profit, inventory, financial indicators.

All indicators used at the level of a commercial enterprise form a single system that reflects an inseparable set of interrelated and subordinate trade and economic processes for the sale of goods and the provision of services. This relationship must be taken into account in planning, as it corresponds to the objective basis for the formation of planned indicators and determines the sequence of their calculation. For example, in order to justify the planned volume of trade, it is necessary to know the upcoming conditions for trading activities, the provision of the enterprise with labor, material and financial resources, the conditions for its supply of goods, etc. In turn, the amount of income and distribution costs can be predicted only in accordance with a given volume of trade, and profit planning involves a preliminary calculation of all the main parameters that characterize the trade and economic activities of the enterprise.

3. Methods of planning at a trading enterprise

In the process of developing plans for a commercial enterprise, specific methods are used that correspond to the tasks, goals and features of planning a given business entity. Planning methods are specific methods and techniques of economic calculations used in the development of individual sections and indicators of the plan, their coordination and linking.

When choosing specific planning methods, the following factors are taken into account:

The duration of the planned period; - features of the calculation of the planned indicator; - the availability of initial information and the possibility of its use; - the availability of an appropriate technical base for processing information and making calculations; - the level of qualification of employees.

The standards used are of three types: unified, sectoral and special, applied to individual trading enterprises. Uniform standards are applied in all industries and areas of activity: for example, transport tariffs, utility bills (heating, electricity, water supply, etc.), most tax rates, etc.

Industry standards are valid only in the system of trade and public catering: depreciation rates for fixed assets, consumption rates for raw materials and products, standards for equipping enterprises with inventory and equipment, norms for attrition, labor intensity factors for dishes, standard payback period for investments, etc.

Special standards established on the scale of individual enterprises may include production rates, consumption of materials, broken dishes, stocks of goods, norms for wearing sanitary overalls, the amount of trade allowances and margins.

The considered standards are used in trade when planning such indicators of economic activity as gross income, many items of production and distribution costs, tax payments, technical equipment of enterprises, commodity stocks, etc.

Technical and economic standards as a planning tool require constant improvement and adjustment in accordance with the conditions of the market environment and the objectives of the trading enterprise.

The algorithm of the planned solution based on the calculation and analytical method is shown in Fig. 2.

Rice. 2. Scheme of the calculation and analytical method of planning

The use of this method requires extensive experience and developed intuition among employees of economic services, as well as knowledge of the working conditions of trade enterprises, understanding the essence of economic processes and the prospects for their development at the level of economic entities.

The value of the calculation and analytical method of planning the activities of a trading enterprise is quite large, since on its basis such important indicators of production and trading activities as the volume of trade, the amount of income and profit, labor and wage costs, etc. are determined.

Balance calculations are used when planning the receipt of goods by an enterprise based on the projected turnover and the value of initial and final commodity stocks, when determining the needs of enterprises for equipment, items of material and technical equipment, fuel for production needs at public catering enterprises.

Of particular importance are balance calculations of financial indicators, for example, the balance of payments, where means of payment are correlated with payment obligations, or the financial plan of a trading enterprise (balance of income and expenses), which ensures the correspondence between the sources of income of an economic entity and the directions of their use.

A distinctive feature of most economic processes at the level of a commercial enterprise is their uncertainty, as well as the simultaneous impact of many, often interdependent, factors. In this case, planned calculations should be carried out using economic and mathematical methods, of which stochastic (correlation) models have found the widest application in trade. The essence of correlation economic-mathematical models is to find a quantitative expression of the relationship between indicators and the factors that determine them, and then extrapolate these relationships for a certain planning period.

When using such models in the planning process, the following requirements must be observed:

The model should be qualitatively adequate to the economic problem, i.e. reflect the essence of the object or phenomenon under study; - the chosen mathematical form for describing economic relationships (regression equation) should best correspond to the patterns of development of the planned indicator; - the initial database included in the model should be homogeneous, comparable and sufficient both in terms of the amount of information and and by the duration of the period under study; - the model should include not all, but the most significant factors for solving this problem, while the factors should be quantitatively measurable; - the parameters calculated by the economic and mathematical model should have a clear economic interpretation.

Planning indicators based on the calculation of economic and mathematical models in general consists of several stages (Fig. 3).

Rice. 3. Stages of planning indicators when using economic and mathematical models

The use of EMM involves the development of many planned indicators and the choice of the optimal one, which ensures the solution of the planned task and the achievement of the goals set. This approach at the enterprise level deepens the planning process and increases its scientific level. With the help of EMM, a plan can be developed according to such indicators of the economic activity of a trading enterprise as turnover, income, distribution costs, inventory, profit, etc.

4. The system of plans and its place in the economic policy of a commercial enterprise

The economic policy of an enterprise is the definition of a general strategy for its development and the development on its basis of tactics of trade and economic activity, which, taking into account the potential capabilities of the enterprise, allows achieving the goals set in accordance with the legal, economic, social, environmental and other standards established in society in the form laws, laws and regulations.

The task of the economic policy of the enterprise is to develop a system of management and planning of trade and financial activities adequate to market conditions, aimed at achieving certain strategic and tactical goals.

The main directions for the development of the economic policy of a trading enterprise are:

Analysis of the financial and economic activities of the enterprise, identification of its strengths and weaknesses; - assessment of external factors and the degree of their influence on the work of the enterprise; - formation of goals and objectives of trading activities; - identification of alternative directions for development both for the current period and for the future, t .e. development of a plan for trade and financial activities.

The system of plans for a commercial enterprise operating in a competitive environment includes the following types of plans, differentiated depending on certain criteria into the following groups:

by the level of management - plans for the whole enterprise (company-wide), plans for structural divisions (branches, sections, departments), plans for the work of functional services of trading companies (financial, commercial, marketing and other departments);

according to the duration of the planning period - strategic, medium-term, current, operational plans;

by functional purpose - plans differentiated by various aspects of the enterprise's activities: a plan for trading activities in the context of the main indicators (commodity turnover, income, costs, etc.), a production and trading plan for the production of own production in the mass catering system, financial plan (revenues and expenses of the enterprise), a commercial plan related to the supply of goods and the assessment of the use of inventory, a plan for the social development of the enterprise. A special place in this group is occupied by investment plans and business plans.

Investment plans determine the most profitable directions for long-term financial investments in securities, real estate, capital construction of new enterprises, reconstruction of existing facilities, etc.

A business plan is a concept for creating a new enterprise or developing a new type of activity with the goal of successfully entering the market. In terms of content, a business plan is a document that reflects in a concentrated form the goals and objectives of an enterprise in a selected field of activity, its competitive position in the market for goods and services, the amount of expected financial and material resources, planned marketing activities, the main aspects of organizing trading activities, and also business risk assessment.

According to the timing of planning or the duration of the planning period, there are:

a strategic plan that formulates the main, priority goals of a trading enterprise and the tasks for their implementation with differentiation by time periods, areas of activity, etc.;

medium-term plans (for two years or more), reflecting the ways of implementing individual independent problems of the overall strategy of the enterprise;

current plans, which define in detail all areas of activity of the enterprise and its divisions for the next (current) financial year;

operational plans detailing the solution of specific issues in the process of trading activities for a short period of time (month, decade, week).

The subdivision of plans by dates is rather conditional. Their difference lies in the timing of obtaining the final result, and the planning object usually does not change. At the same time, each type of planning has its own differences, which are not only in the length of the time period, but also in the number of indicators, their significance, the degree of accuracy of calculations, the distribution of responsibilities and the level of responsibility between plan executors. As a rule, the longer the planning intervals, the higher the degree of uncertainty of the plan parameters, the smaller the number of indicators and the lower the degree of their accuracy.

Of particular importance in the current market conditions of enterprise management is strategic planning, which is a prediction of the future position of the enterprise, forecasting its place and role in the market environment, as well as determining the main ways and means to achieve this state. Thus, strategic planning is not understood as a long-term plan formalized in the form of a specific document, but only a forecast of possible trends in the state of the enterprise in the future.

It is necessary to distinguish between the essence of such concepts as forecasting and planning, which are two inextricably linked stages of a single process. Forecasting precedes planning, being its scientific and analytical prerequisite. The main feature of forecasting is that it has a multivariate character, i.e. is carried out not in the form of a single sequence of processes, but by constructing various forecast options and choosing the most optimal of them. In planning, the main thing is the adoption of a specific solution to the planned task and the search for ways to achieve the goal.

Another characteristic feature of the forecast and the plan is the implementation of continuity and succession both in the construction of forecasts and in the formation of plans. This means that the processes of forecasting and planning (strategic and current) must be dynamic, rolling in nature and developed for a certain period of time of the same duration.

The strategic concept is usually developed for a period of five years or more, which is the traditionally acceptable horizon of economic foresight. It is for such a time period that characteristic processes are significant changes at the macroeconomic level, the next renewal of fixed assets, the completion of the average life cycle of goods, a significant change in customer preferences and living conditions, etc.

The process of forecasting and subsequent planning begins with an assessment of the current strategy of the enterprise and identifying the level of its competitiveness. At the same time, it is determined how much the trading company has covered the chosen market niche and the corresponding market segments; the specific positions of the enterprise in terms of pricing and marketing policy, the level of customer service for customers, and the main financial and economic indicators are being studied; the assortment policy of the enterprise is considered from the standpoint of its prospects; it is determined to what extent the production potential and qualifications of the personnel correspond to the possibilities for the further development of the trade enterprise. In the course of the analysis, such general indicators as the dynamics of profitability, sales growth, net profit, return on capital investments, etc. can be calculated.

If the assessment has shown that the strategy as a whole is successful, then it can be used in the future with the subsequent introduction of the necessary adjustments. If the strategy is ineffective, then another, more perfect one should be developed.

When developing an effective trading strategy, one of the most important problems is the definition of goals that are adequate to the market conditions of management, and the search for optimal ways to achieve them.

There are general goals developed for enterprises as a whole, and private goals for the main areas of activity or in the context of individual structural divisions of a commercial enterprise.

General goals reflect the economic concept of the development of the enterprise, as a rule, for a fairly long term (3-5 years). Among the general goals most characteristic of commercial enterprises, the following can be attributed:

Strengthening the market competitiveness of the enterprise, i.e. growth in sales, expansion of the number of consumers, increase in the share of the enterprise in this product market, development of a specific marketing concept; - creation of an effective mechanism for managing the enterprise, i.e. improvement of planning, economic incentives, analytical and accounting work based on the introduction of new information technologies; - ensuring the financial stability of the enterprise, i.e. increasing the efficiency of using fixed and working capital, increasing the profitability of financial flows, the efficiency of investments, changing the structure of capital and directions for its use, etc.; diversification of capital, improvement of the assortment policy, change in the forms of service, development of information systems, etc.

For the successful implementation of general goals, the enterprise must concretize and detail them. In this case, private goals are used, developed within the framework of each general goal. These goals are reflected in the current and operational plans of the trading enterprise. The most typical goals of a private nature in commercial enterprises are:

Achieving a certain volume of trade; - ensuring a constant increase in sales growth rates; - increasing the mass of profits and increasing the profitability of financial and economic activities in general, as well as for certain types of sales; - reducing distribution costs both in general and for specific types of activities; - increase in labor productivity and increase the efficiency of using the labor potential of the enterprise's personnel; - an increase in the share of own working capital in the financial resources of the enterprise; - an increase in the level of creditworthiness of the enterprise; - an increase in the number of purchases by consumers; - an increase in the share of new, better products in total sales; - implementation new information and communication technologies and in the trading process.

The main distinguishing features of private goals are their targeting (i.e., a specific performer is known) and the certainty of the quantitative expression of the goal (to reduce distribution costs by 0.5% of the turnover by structural unit, to ensure sales growth for any product group by 5 % etc.).

Any trading enterprise chooses its strategy from several possible options. The whole variety of strategic directions are various modifications of several basic strategies, each of which is effective under certain conditions of the internal and external environment.

The growth strategy is most often used by dynamically developing enterprises with rapidly changing operating conditions. It is characterized by the establishment of an annual excess of the level of development in comparison with the previous year.

The limited growth strategy is used by trading enterprises with a stable sales market and an established contingent of consumers. At the same time, development goals are determined within the framework of the traditionally established trading technology and economic policy, taking into account individual adjustments in accordance with changes in working conditions.

The downsizing strategy is the least used by businesses. With this option, goals are set at a level lower than those achieved in the past. Reduction strategies are resorted to when the company's performance indicators acquire a steady downward trend and no measures change it.

A combined strategy is a combination of the considered alternatives - limited growth, growth and reduction. The combined strategy, as a rule, is followed by large firms that have an extensive trading network or operate in various fields of activity (in retail and wholesale trade, the mass catering system, in the service sector, etc.). So, a trading company can sell one of its branches, liquidate one of its activities, but at the same time invest in a transport company or a wholesale depot. In this case, there will be a combination of two basic alternative strategies - reduction and growth. At the same time, the growth strategy can be implemented both by acquiring another enterprise (external growth), and by significantly expanding the range of goods and providing new types of services (internal growth). The downsizing strategy can go either through the liquidation of the enterprise (the most severe option), or through the sale or re-profiling of its inefficient divisions.

The most important condition for the successful functioning of a trading enterprise in a competitive environment is the choice of one or another direction of strategic growth, of which intensive, integration and diversification growth is most often planned.

With intensive growth, all the opportunities that the enterprise can take advantage of with the existing scale of activity are revealed. With integration growth - the possibility of interpenetration and interconnection with other elements of the marketing system. With diversified growth, opportunities that open up outside the core business of the enterprise.

The intensive direction of growth of a trading enterprise is justified when it did not fully use the opportunities in the current market, did not completely fill the chosen market niche. There are the following types of intensive growth:

Deep introduction to the market, which consists in searching for opportunities to increase the volume of sales of goods in a developed but not yet saturated market with the help of more active marketing activities (carrying out advertising campaigns, sales, lotteries, using a system of discounts from sales prices, etc.); - expanding the boundaries of the market, which consists in the desire of the enterprise to increase turnover through the development of additional places of sale (opening new enterprises or branches, organizing outbound trade, using new methods of distribution and marketing of goods, etc.); It is expressed in the attempts of the enterprise to increase turnover by selling new types of goods or improving the quality of goods of the existing assortment.

Integration growth at the level of a trading enterprise is justified when it has developed a strong financial position and it can receive additional benefits by moving capital within its own or close to it field of activity. There are the following types of integration growth:

Horizontal integration is the desire of an enterprise to take over or exercise tight control over competing enterprises operating in a similar product market (service sector). As a rule, this manifests itself in the expansion of a network of stores controlled by one firm; - regressive integration - attempts by an enterprise to acquire ownership or control of its suppliers (for example, buying a controlling stake in wholesale enterprises, transport companies, etc.); - progressive integration - the desire of the enterprise to master or exercise control over the entire system of commodity circulation, distribution and sale of goods.

It is advisable to use the diversified growth option in cases where the developed field of activity has been completely exhausted and there is no possibility for further progress, or when these opportunities are more attractive outside the industry. At the same time, the enterprise must identify for itself that direction of activity where the experience it has accumulated will be used with the greatest benefit.

The choice of a strategic direction should be completed with an assessment of its effectiveness, during which such issues as the consistency of the strategy with macroeconomics and the legal environment, the possibility of its implementation taking into account the property, resource, labor and financial potentials of the enterprise, the economic performance of the chosen path are analyzed.

The strategic guidelines of the enterprise are the basis for the formation of long-term and medium-term plans. In long-term plans, the goals set become clearer and are translated into specific action programs for priority aspects of trading activities. These, for example, may include the introduction of advanced trading technology, determining the volume and directions of investments and sources of their financing, improving product policy, developing foreign trade activities, improving the efficiency of the enterprise management system, etc.

The medium-term plan provides for a certain sequence of development of activities aimed at realizing the goals of the long-term program and linking together the tasks set with all types of resources. Such a plan usually contains a set of generalizing indicators reflecting the volume of trading activity, its profitability, resource potential, and sources of financing. In addition, medium-term plans are developed not only for the whole enterprise or trading company, but also in the context of individual structural units, functional services, etc. Thus, this kind of plan has a much greater degree of detail than a long-term program.

It is important to note that the development of a general strategy and its subsequent transformation into long-term or medium-term plans can be carried out by the top management of trading companies that carry out various types of activities and have the appropriate human and information potential. At the level of small and small enterprises, the main type of planning is current plans.

Current planning aims to maximize the concretization of the prospective concept of the enterprise by determining the methods and forms of its implementation. It covers the annual and intra-annual periods and is a set of plans by type of activity and by structural units.

Current planning is carried out through the development of a set of interrelated plans for the most important sections of trading activity and serves as the basis for the operational and economic management of the enterprise.

Comprehensive annual plans for the current activities of a trading enterprise, as a rule, include the following main sections:

A plan for the turnover (retail or wholesale); - a plan for the production and sale of own production (at mass catering enterprises); - a plan for income from the main and other activities; - a plan for distribution costs, including indicators for labor and wages; - a profit plan; - financial plan; - plan for the development of the material and technical base; - plan for the social development of the enterprise.

The listed sections of the current plan of the trade enterprise are of a complex nature, which not only involves the development of the main parameter of each section, but also provides for the definition of a system of calculated indicators that complement and reveal the essence of these parameters. For example, such an important component of the current plan as turnover includes, in addition to its total volume, the definition of the assortment structure, the calculation of the value of commodity stocks and the volume of goods received by the enterprise. Along with this, the planned indicators of turnover should be determined by the places of sale and individual periods of the year (quarters, months). A similar specification of planned calculations of various indicators is carried out within each section.

A characteristic feature of the current business plan of a commercial enterprise is that all its sections and indicators are interconnected and interdependent. The main sections are the plans of turnover and profits, which predetermine all other parameters. The interconnection of sections is ensured by the order and sequence of their development.

A special place in the planning system of a commercial enterprise is occupied by operational planning, which is a specific form of management of current activities and constant monitoring of its progress. Operational management and planning should reflect the following aspects of the economic activity of a trading enterprise:

The study of the dynamics of the daily sale of goods both in terms of a general indicator and in assortment, including by places of sale; - a comparative analysis of the costs incurred with the maximum expenditure standards calculated for the enterprise; work with suppliers in order to increase the efficiency of commodity circulation and supply of goods to the enterprise; - assessment of the daily conjuncture of consumer demand; - analysis of price dynamics both in the enterprise and among competitors; - other aspects of the enterprise.

Operational management should be built in such a way that it is possible to quickly respond to all changes (especially negative ones) in trading activities in order to increase its efficiency.

Conclusion

Planning is a special form of activity aimed at developing and substantiating a program for the economic development of an enterprise and its structural units for a certain (calendar) period in accordance with the purpose of its functioning and resource provision.

The planning methodology is understood as a system of requirements for the formation of plans, which includes methods for developing planned indicators and the internal logic of building plans.

Planning technology is a set of specific methods and methods for developing plans for economic development both for the enterprise as a whole and its structural divisions, and in terms of time periods in order to ensure their interconnection and continuity.

Depending on the form of expression, indicators are divided into absolute and relative. Absolute indicators are set in physical or monetary terms, and relative ones reflect the ratio of any two absolute parameters and are defined as percentages, coefficients or indices.

All indicators used at the level of a commercial enterprise form a single system that reflects an inseparable set of interrelated and subordinate trade and economic processes for the sale of goods and the provision of services.

In the process of developing plans for a commercial enterprise, specific methods are used that correspond to the tasks, goals and features of planning a given business entity.

Planning methods are specific methods and techniques of economic calculations used in the development of individual sections and indicators of the plan, their coordination and linking.

When planning the activities of trade enterprises, the following main methods are used: regulatory, settlement and analytical, balance, economic and mathematical.

The essence of the normative method lies in the fact that for the calculation of one or another planned indicator, norms and technical and economic standards are used that characterize the rational value of this indicator for specific operating conditions of the enterprise.

The calculation and analytical method of planning is used when there are no technical and economic standards, and the relationship between individual indicators or economic phenomena can only be established indirectly based on the analysis and comparison of reporting data. The essence of this method lies in the fact that the calculations of planned indicators are made on the basis of an analysis of the achieved level, their development, taken as the initial base, and indices of their change in the planning period.

The balance method provides for the use of balance sheets in planning, the purpose of which is to link the material and financial resources available to the enterprise with the actual need for them. Balance calculations should be made in such a way that the use or distribution of resources does not exceed their actual volume.

The essence of correlation economic-mathematical models is to find a quantitative expression of the relationship between indicators and the factors that determine them, and then extrapolate these relationships for a certain planning period.

Bibliography

1. Actual problems of the development of consumer cooperation in the market: Proc. allowance. Gomel: GKI, 2001.2. Allen P. Learning to trade. Mn.: Amalthea, 2003.3. Bakanov M.I., Sheremet A.D. Theory of economic analysis. M. 2002.4. Bykardov L.V., Alekseev P.D. Financial and economic state of the enterprise: A practical guide. - M. PRIOR Publishing House, 2003.5. Valevich R. P., Davydova G. A. Economics of a commercial enterprise: Proc. allowance. Mn.: Highest. school, 2000.6. Goryachko VI Analysis and planning of indicators of retail turnover: Lecture text for students of all specialties and students of the IPK. GKI, 2001.7. Grebneva. I., Bazhenov Yu. K. Economics of a trading enterprise. Moscow: Economics, 2000.8. Lebedeva S.N. The economics of a commercial enterprise. - Minsk: New edition, 2002, 240 p.9. Lebedeva S.N., Misnikova L.V. Improving the analysis of labor productivity of trade workers in consumer cooperation: Lecture text. GKI, 2000.10. Lyubushin N.P., Leshcheva V.D., Dyakova V.G. Analysis of the financial and economic activity of the enterprise. M. 2003.11. Platonov V.N. Organization of trade: Proc. allowance. Minsk: BSEU, 2004. 127 p.12. Merchandising rules. Something about the analysis and planning of turnover. Marketer N12, 2000.13. Savitskaya G.V. Analysis of the economic activity of the enterprise. M. 2001.14. Sokolov Ya.V. Fundamentals of accounting theory. M., 2000.15. Solovyov B. A. Economics of trade. M.: Economics, 2001.16. Fridman A. M. Economics and planning of cooperative trade: Textbook: In 2 vols. M .: Economics, 1990.17. Sheremet A.D., Saifulin R.S. Methods of financial analysis. M. 2000.18. Enterprise Economics: Proc. / Ed. A. I. Rudenko. Mn.: IP "Ekoperspektiva", 2001.19. Enterprise Economics: Proc. for universities / B. Ya. Gorfinkel, E. M. Kupriyanov, V. P. Prasolova et al. M.: Banks and stock exchanges; UNITY, 2002.20. Economic efficiency of a commercial enterprise of consumer cooperation NP Pisarenko, LV Misnikova, EE Shishkova, SN Lebedeva, A. Z. Korobkin. Gomel: GKI, 2000.

FAR EASTERN STATE UNIVERSITY

PACIFIC INSTITUTE OF DISTANCE EDUCATION AND TECHNOLOGY

L. V. Gorshkova

Trade Planning

(tutorial)

© Publishing House of the Far Eastern University 2005

VLADIVOSTOK

annotation

The textbook considers a commercial enterprise as an object of planning, the role and place of planning in enterprise management, planning methodology and technology, planning methods in a commercial enterprise. The system of plans and its place in the economic policy of a commercial enterprise, the role of indicators in planning are presented.

Particular attention is paid to the planning of the most important economic indicators of a commercial enterprise: commodity turnover; the number and wages of employees; distribution costs; arrived; the need for own working capital, planned accounts payable, as well as the preparation of a financial plan and cash flow planning.

The textbook is intended for students studying in the specialty "Marketing".

Planning the turnover of a retail trade enterprise by quarters and months. Calculation of seasonal fluctuations in turnover.

Planning the structure of the turnover of a trading enterprise. Methods for planning the structure of the turnover of a trade enterprise: economic and statistical; based on the calculation of elasticity coefficients; economic and mathematical modeling; phased.

Inventory planning

Inventory planning in days of turnover and in terms of money. Methods of inventory planning: economic and statistical; specific increments; economic and mathematical using the theory of inventory management; technical and economic calculations. Calculation of the stock ratio using the moving average method, based on the modified Wilson model. Inventory elements: trading stock, temporary stock for acceptance and preparation of goods for sale, guarantee stock. Calculation of the inventory standard by quarters.

Determination of the total need for commodity resources and optimal conditions for the supply of goods to a trade enterprise. The procedure for the procurement of goods. Optimal delivery lot size according to Wilson's inventory control formula.

Planning the number and wages of employees of a trading enterprise

The meaning and role of the plan for labor and personnel of a commercial enterprise. Content, purpose, tasks and technology of personnel requirements planning. The structure of the plan for labor and personnel. Calculation of the balance of working time. Calendar, nominal, useful (effective) working time fund. Calculation of the need for personnel. Turnout and average number. Goals, objectives, mechanism for planning funds for wages. Methods for determining the planned wage fund: direct account; normative; economic-statistical method and method of economic-mathematical modeling.

Distribution cost planning

Stages of the distribution costs planning process: preplanned cost analysis; calculation of the maximum possible amount of costs to ensure the break-even operation of the enterprise; development of the main directions for ensuring the mode of saving distribution costs; calculation of the plan of distribution costs by total volume and in the context of individual items. About the main directions for ensuring the economy mode at the enterprise. The division of costs into fixed and variable. Planning for fixed costs. Variable cost planning.

Planning distribution costs for the main items: transportation costs, labor costs and social contributions, rental costs, depreciation of fixed assets and their repair. Linking the plan of distribution costs with the amount of gross income and net profit. CVP method. Simulation model of multivariant planned calculations of distribution costs of an enterprise.

Profit planning of a trading enterprise

Profit planning methods for a commercial enterprise. Direct account method: calculation of the planned amount of gross income from the sale of goods; determination of turnover at cost per year, quarter or month; calculation of one-day turnover at cost; finding the norm of commodity stocks at cost; determining the amount of the loan; calculation of interest paid to trading

enterprise for the use of a loan; finding the planned amount of net profit of a trading enterprise. Normative method: calculation of the planned amount of net profit of a trade enterprise through the standard level of profitability and the rate of net profit on equity. Target planning method.

Planning the main elements of calculating the planned amount of capitalized profit. The composition of the main elements of the calculation of the planned amount of capitalized profit. Calculation of the amounts of profit allocated for the increase in production fixed assets and for the increase in the standard of own working capital.

Planning the main elements of calculating the planned amount of consumed profit. The composition of the main elements of the calculation of the planned amount of consumed profit. Dividend policy of the enterprise. Budgets of internal social and external social programs. Determination of the amount of net profit that the company needs to achieve development goals in the planned year and the amount of gross profit that the company needs to meet its own needs and fulfill its obligations to the budget to pay income tax.

Financial planning of a commercial enterprise

The main tasks of financial planning. Sources of capital investments. Calculation of the need for own working capital. Definition of general

the need for own working capital. Finding the value of own working capital in commodity stocks. Calculation of the need for cash in the form of balances in the cash desk of the enterprise for the planned period. Determining the amount of increase in own working capital for the planned period.

Definition of planned accounts payable.

Financial plan of a trading enterprise. Checking the correctness of its compilation. Chess balance of income and expenses of a trade enterprise.

Cash flow planning. Adjustment of cash receipts taking into account the impact of changes in the amount of receivables. Determination of cash payments for the purchase of goods; on current expenses of a trade enterprise; income tax for the reporting period. Methods for determining the amount of net cash flow: direct method and indirect. Fund flows from investing and financing activities.

Introduction

The effective operation of enterprises in a market economy largely depends on how reliably they foresee the long-term and short-term prospects of their development, that is, on planning and forecasting.

Planning is an important function of managing any enterprise. Long-term experience of foreign and domestic enterprises has shown that underestimation of business planning in market conditions, minimizing it, ignoring or incompetent implementation often leads to unjustified economic losses and, ultimately, to bankruptcy. The plan is necessary not only for large and medium, but also for small enterprises.

Knowledge of the trade planning system, possession of the methodology of strategic, tactical, operational planning is one of the most important requirements for training specialists in the field of marketing.

In this regard, the purpose of this textbook is to give students a systematic understanding of the means and methods of making planned decisions at trade enterprises, to form their skills and ability to develop strategic and tactical plans.

The training manual will introduce the future specialist of the trade industry with theoretical and practical knowledge in the field of:

roles and places of planning in enterprise management;

planning forms and types of plans;

management of commodity stocks of a trading enterprise;

organization of intra-company planning;

substantiation of planned decisions on the volume of trade;

product assortment planning;

staffing needs planning;

planning funds for wages;

income planning of a commercial enterprise;

distribution cost planning.

The proposed educational material is closely related to such disciplines as "Economic theory", "Economics of the enterprise", "Economics of trade", "Statistics", "Marketing", "Management", "Analysis of the economic activity of the enterprise".

The sequence of presentation of the material of the textbook is designed to contribute to the effective assimilation of the subject. Module 1 outlines the theoretical aspects of planning the activities of a commercial enterprise. Module 2 presents methods for planning specific economic indicators of commercial enterprises.

Module 1. Methodological foundations of planning

Chapter 1.1. Enterprise as an object of planning

§1.1.1. The role and place of planning in enterprise management

Before starting any business, a person must carefully consider what exactly, by what date, in what ways and with what means he should do it. Otherwise, his intentions may not be fulfilled. Therefore, the first and fundamental stage of managing any kind of expedient activity is always the process of setting a goal and finding ways to achieve it. It is to the stage of goal setting that one can attribute foresight, forecasting, planning. The end result of this stage is the construction of an ideal model of the production process, aimed at achieving the main goal of the enterprise.

The process of enterprise management consists of many functions. These include planning and forecasting; organization; coordination and regulation; accounting, control and analysis; activation and stimulation (Fig. 1). Each function is characterized by its inherent technological process of information processing and the method of influencing the controlled object.

Planning, forecasting

Rice. 1. Communication of planning with other management functions

Planning function serves as the basis for making managerial decisions and is a managerial activity that provides for the development of goals and objectives of production management, as well as determining ways to implement plans to achieve the goals.

Forecasting in the management cycle, it precedes planning and sets as its task the scientific foresight of the development of production, as well as the search for solutions that ensure the development of production in the optimal mode. Because forecasting always precedes planning, it can be thought of as a sub-function of planning.

Organization as a management function is an activity aimed at creating or developing the structure of the economic system. Depending on the object, the organization of production, labor and management are distinguished. The organization of management includes the regulation of individual elements of the management process (stages of the management cycle, procedures and operations of management), the establishment of the time for performing work, the composition of performers, rights, responsibilities, technical and information support, etc.

Coordination is to ensure the necessary (foreseen by the project of the organization) coherence of the actions of employees. The purpose of coordination is to eliminate parallelism and duplication of work.

The function of regulation is to maintain the mode of operation of the economic system. For various reasons, production may deviate from the specified parameters. Under these conditions, deviations are eliminated by regulation and the normal flow of production processes is ensured.

With the help of accounting, information is collected about the state of the economic system. Accounting serves as the basis for analysis - a comprehensive study of production and economic activities in order to control and improve the efficiency of production by identifying and mobilizing available reserves. The role of control as a management function is due to the fact that it is a means of implementing feedback in the management system. By means of control, the implementation of the adopted planned decisions is checked and their consequences are evaluated.

Activation is the intensification of labor and social activities of employees on the basis of increasing the creative potential of the individual and the team. Activation is achieved by the complex application of methods of moral and material incentives. Material incentives are based on material ones, and moral ones are based on the social needs of the individual (in communication, respect, recognition of merit, etc.).

In essence, an enterprise business plan is a type of program designed to plan actions in time aimed at achieving certain goals. The program should also include activities that allow today to begin preparations for the use of future opportunities or for the elimination of future imbalances. According to the figurative expression of W. Stanton and C. Futrell, "planning is the study of the past in order to decide in the present what to do in the future."

The planning process can be represented as a process of successive adjustment of plans (Fig. 2). This means that decisions relating to the future must be correlated with constantly updated information about the results of economic activities and adjusted accordingly.

Planning

Performance

Changes

results

external environment

Rice. 2. Adjustment of business plans

An important distinguishing feature and advantage of a planning system focused on functioning in conditions of market uncertainty is its flexibility, the ability to immediately respond to:

on emerging deviations from established relationships with the external environment;

emergence of new opportunities;

change in the situation within the enterprise.

In other words, the plan is only a tool for monitoring the gradual achievement of the goals set. The head of the company can adjust the plan if favorable conditions arise to achieve the goals in a different, more effective way.

The planning process itself goes through four stages:

development of common goals;

definition of specific, detailed goals for a given period;

determination of ways and means to achieve them;

monitoring the achievement of goals by comparing planned indicators with actual ones and adjusting goals.

Planning as an independent branch of knowledge is a science, a specialized type of management activity (profession) and an art.

Planning as a science is a set of systematized knowledge about the patterns of formation and functioning of various economic systems. The science of planning is diversified. Its separate sections, for example operational-calendar planning, are comprehensively developed. Tactical and strategic planning at the enterprise is less developed. This suggests that the science of planning as a whole is still in its infancy. Nevertheless, the role of the science of planning, as well as the need for it on the part of social production, is growing. Factors contributing to the growing role of planning science include:

growth in the number of managerial personnel, which increases the requirements for the level of organization of its work and training;

the growth of the scale of social production, the complication of economic relations, which requires better coordination of the processes of production, distribution, exchange and consumption;

expansion and complication of international relations;

change in management methods, transition to market relations, which requires a radical restructuring of the planning system at all levels of economic management;

development of scientific and technological progress;

moral and political aspects related to the need to overcome personality cults, stagnation in public life, increase material and

moral interest of employees, etc.

As a science, planning has its own subject, object and research methods. The subject determines what science does, what is the scope of its application.

The subject of the science of planning (not to be confused with the subject of planning as a management activity) is the relationship that develops between the participants in the production process regarding the establishment and implementation of priorities, goals, proportions and a set of measures to ensure their achievement.

These relationships are shown in:

cooperation of labor of various types and scales;

production and economic processes taking place in economic systems.

Planning processes are studied by the science of planning in two sections:

in relation to the primary links of production (enterprises, production associations);

applied to production throughout the country.

The last point is decisive in the theory of planning, since it allows us to study economic processes in interconnection at the national economic level. The problem is that planning at the level of an enterprise or even an industry does not cover the entire set of economic ties and relations that are revealed at the macro level in the system of national economic turnover.

Planning as a science has its own research methods. The methods of planning science include:

1. Specific historical an approach. It provides for the study of planning relations as processes that are in the development stage and changes under the influence of factors acting on them. All planning processes are considered in close