Perspective planning of the process of raising children. Current and long-term planning of the enterprise's activities in market conditions

The classification of plans into long-term, current and operational calendar is to a certain extent conditional. Their difference lies in the timing of obtaining the final result with an unchanged planning object. All types of planning are interconnected and represent

a planning system that links the entire mechanism of enterprise management into a single complex.

The basis for developing a long-term plan is an annual sales volume plan (sales program) or a product sales plan, which is formed in natural and cost terms.

The long-term plan consists of the following main sections:

1) The production plan (production program) is a list of types of manufactured products (goods, services). This output plan is substantiated by the calculation of production capacities, and production, product quality, the structure of output and the movement of capacities (input and output) are necessarily taken into account;

2) The plan for technical development and organization of production includes the following subsections:

– development of new types and improvement of the technical level of manufactured products;

Introduction of progressive technologies;

Increasing the level of mechanization, automation of production;

Improving the system of management, planning and organization of labor and production at the enterprise.

When implementing innovative activities in the management and production sectors, specific measures are developed, and calculations are made of the volume of investments and the expected economic effect.

3) Capital construction plan. The volumes and terms of commissioning of fixed assets, production facilities and other capital construction facilities are determined, as well as the volumes of investments and their sources.

4) Procurement plan (logistics). In accordance with the volume of production (goods, services), the need for material resources, suppliers, production cooperation, the availability of long-term supply contracts are determined, in addition, issues of storage and increasing the efficiency of using raw materials and materials are considered.

5) Plan for labor and personnel. The need for labor resources is determined taking into account the analysis of the dynamics of labor productivity, the sources of recruitment of labor resources, ways to improve the skills of personnel are outlined, the wage fund is calculated for time wages or the wage rate is calculated for other forms of remuneration.

6) Plan for cost, profit and profitability of production. An analysis of the dynamics of production costs is carried out, reserves for reducing costs are calculated, the impact of changes in the level of costs on profit and profitability, the calculation of expected profit and profitability of production and their dynamics by years.

7) Financial plan (budget). In this plan, a balance of income and expenses of the enterprise is drawn up, deductions are calculated, and credit relationships are determined.

8) Plan for environmental protection - development of environmental measures.

The long-term plan is developed in several stages:

1) Clarification of marketing research data carried out during the development of the strategic plan, analysis of sales dynamics for previous years, the state and availability of production capacities, after which a production program and an implementation plan are developed by years for the period under review. Based on the production program, investment activities are developed taking into account the costs of environmental protection, the need for material and financial resources is determined.

2) Analysis of the dynamics of the cost of production, the possibility of reducing it, the calculation of profit and profitability.

3) Drawing up a financial plan.

Planning is the process of developing and establishing by the management of the organization a set of qualitative and quantitative characteristics that determine the pace and trends of its development not only at the moment, but also in the long term.

Definition of the term, conditions for the greatest effectiveness

Planning is the central link in the entire chain of management and regulation of the organization's activities. That is why each (workshop, laboratory, etc.) develops its own, which are then combined into a common enterprise plan.

Planning performs its functions most clearly and effectively if the following rules are observed:

each component of all elements is punctually justified;
planned tasks are accurately and timely fulfilled by all their participants;
control over the execution of the plan is carried out continuously in combination with its current adjustment.

Planning principles

To date, six general principles have been identified, which are understood as certain rules that contribute to the development of a competent program of action.

The principle of necessity, i.e. obligatory use of the planning system, regardless of the type of financial and economic activity of the enterprise. The need for planning in the conditions of a modern developing market economy is due to the ability to minimize the negative impact of external factors and, conversely, to maximize their positive impact.
The principle of unity, i.e. compliance of the unified master plan of the organization with the developments of its structural divisions (for example, thematic planning). The principle of unity is the commonality of the main goals and plans of the enterprise, as well as the interaction of all its components. It is based on such a concept as "coordination". Those. changes made to the plans of any unit should be reflected in the plans of the entire organization in a timely manner.
those. inextricable link between planning and management processes and organization of the enterprise.
The principle of flexibility, i.e. the ability of all components of the plan to change their focus as needed due to unforeseen circumstances. To ensure compliance with this principle, a certain reserve is introduced into the plans of the organization, i.e. opportunity to make the necessary changes.
The principle of precision, i.e. ensuring that plans are consistent with the overall goals and capabilities of the enterprise, as well as time frames.
The principle of participation, i.e. involvement in the development of all employees of the enterprise. For example, it is reasonable to entrust thematic planning to the heads of the relevant departments for its further inclusion in the overall plan.

Types of planning in the enterprise

According to the nature of detailing, the plans are divided into technical and economic and operational and production. In the first case, the main indicators of the organization's development are planned, and in the second, current tasks are compiled for its structural divisions.

According to the degree of uncertainty, plans are divided into deterministic and probabilistic. In the first case, we are talking about planning an event, the probability of which is close to unity and is confirmed by reliable information. In the second case, it is based on current information, which can be used to draw a conclusion about the further development of certain indicators (for example,

By subdivided into:

business planning
social and labor
organizational and technological, etc.

According to the degree of accuracy, they are divided into refined and enlarged.

Enterprise planning process

Each enterprise, realizing this need, regularly conducts ongoing planning. What is the planning process in an enterprise and how does it work? It begins directly with the preparation of plans (planning system) and the definition of ways to achieve them. The next stage is execution, after which the stage of control and analysis of planning begins, i.e. comparison of the achieved results with the tasks set.

Planning. What are enterprise planning methods, their classification

The balance method implies the ratio of needs and sources of their provision, as well as the correspondence between the structural sections of the plan. For example, the correspondence of the actual capacity of the enterprise to its current production tasks.

It implies the calculation of certain indicators of the plan, the analysis of their growth or decline under the influence of external factors.

Economic-mathematical methods involve the study of enterprise performance indicators, the development of various plan options and the choice of the optimal one.

The graphic-analytical method is used to visualize the results of economic analysis by means of graphic means.

Program-targeted methods - drawing up certain development programs, i.e. a set of tasks and ways to achieve them, united by common goals and deadlines (for example, planning for each month).

forward planning

The process of making plans in time is forward planning. What is perspective? This is what management believes the organization expects in the future. Forward planning as a tool for centralized management has been used recently. Such plans are drawn up for a period of 5 to 20 years and define the general concept of the development of the enterprise and the structure of the most important activities to achieve the goals.

Long-term planning is divided into medium-term (5 years) and long-term (up to 15 years). In the latter case, the extrapolation method is widely used, which is understood as planning based on indicators of past years.

Current planning. What is a calendar plan?

It is carried out through a detailed analysis of the operational five-year plan of the enterprise as a whole, as well as its individual structural divisions. The main components of the current production plan are (for each day, week, etc.). When compiling them, information on the availability of orders, the provision of the enterprise with material resources, the load factor and the use of production capacities, etc. are taken into account.

Leader involvement

Moving from long-term planning to the calendar plans of the internal divisions of the enterprise, it is necessary:

define tasks and indicators for a certain period for each unit;
find and eliminate possible inconsistencies between the internal plans of the workshops;
distribute all the resources of the enterprise in accordance with its production program.

The main task of an experienced leader is to correctly combine the requirements necessary for the implementation of long-term developments with the current tasks and needs of the organization. As a rule, this is done by a special planning center.

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.

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1. The essence of planning in the enterprise

Planning is one of the most important processes on which the efficiency of a company depends.

Planning is a management function. The essence of this process lies in the logical definition of the development of the enterprise, setting goals for any sector of activity and the work of each structural unit, which is necessary in modern conditions. When planning, tasks are set, material, labor and financial means are determined to achieve them and deadlines, as well as the sequence of their implementation.

In addition, factors that have an impact on the development of the enterprise's activities are analyzed and identified in order to prevent them in a timely manner at the stage of occurrence in case of their negative impact.

Thus, we can say that planning as a management function means the desire to take into account in advance all external and internal factors that provide suitable conditions for the normal functioning and development of the enterprise. It also determines the development of a set of measures that establish the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and all enterprises. Therefore, planning is designed to ensure the relationship between the individual structural divisions of the enterprise, which contain the entire technological chain. Such activities are based on the discovery and forecasting of consumer demand, analysis and assessment of available resources and prospects for the development of the market. This implies the necessary linkage of planning with marketing and control in order to constantly adjust production and sales figures in connection with changes in market demand. Planning covers both the current and prospective time period and is carried out in the form of forecasting and programming.

The planning process involves the setting of certain goals, the development of measures to achieve these goals, as well as the company's policy for the long term.

For management, planning is a stage on which development largely depends.

The literacy of the management, the qualifications of the specialists involved in this process, the adequacy of the resources necessary for the implementation of the process (computer equipment, etc.), and the informative base have a great influence on planning.

Of course, sometimes the factors influencing the planning process at an enterprise depend on the specifics of the activity, on regional affiliation, but with qualified personnel and competent management, all shortcomings can be eliminated in a short time.

2. The importance of planning in the modern economy

The modern economy is an environment where competition is developed, where the level of personnel training is growing at an ever faster pace and information technologies are being improved. As a result, the modern economy is an environment where planning is necessary, regardless of the scale of the enterprise. Unfortunately, in many companies, planning is given very little or no attention at all, and therefore there are such undesirable phenomena as a lack of funds for mandatory payments or a lack of inventory, which leads to a slowdown in the production process and failure to meet contractual deadlines. .

The modern economy establishes certain rules of the game that must be followed in order to get the maximum result from financial and economic activities. This is important for any enterprise, regardless of the form of ownership, production volumes or regional affiliation.

Based on the foregoing, the management of the company sets certain tasks, which should correspond to the development of the economy. To prevent spontaneous processes that can lead to an unfavorable result, planning is necessary to direct the economy in the direction in which the enterprise goes to profit. Profit in this case is the ultimate goal of the movement. Any financial and economic activity is carried out to obtain the maximum financial result.

The development of the economy took place under the influence of the subjective factor. Moreover, any actions had some kind of basis, that is, a planned result. After all, even individuals mainly make plans for the future, what can we say about an economic entity, a whole mechanism that functions for some purpose and in which labor, material and financial resources are involved.

The main elements of building a plan are: defining prospects, analyzing the current situation and determining a program of activities to achieve the goals. The relationship of these elements is aimed at the process of forecasting and even, one might say, foresight.

Possession of a sufficient amount of knowledge and experience, the ability to analyze the current situation and project it for the future makes it possible to foresee and predict financial and economic development. The economic system is multifaceted, it is a whole mechanism of processes, which are presented as factors affecting the stability and regularity of the company's financial and economic activities. Planning is designed to analyze all these factors and reflect them to complete the presentation of the state and development of the enterprise. That is why the requirements for the planning process are extremely stringent.

3. Planning methods

Planning methods are understood as a specific way in which the planning process is carried out and specific problems are solved.

In modern practice, the following methods of planning are distinguished: balance, regulatory and technical and economic.

In addition, there are: program-target, multivariate calculations and economic-mathematical.

To carry out planning at the level of the economy as a whole, the balance method is used. At the level of individual enterprises, it is also used through the preparation of certain types of balance sheets:

1) material (balance of fuel, equipment, electricity, building materials);

2) labor (balance of labor force, balance of working time);

3) financial (balance of cash income and expenses, balance sheet, balance of cash transactions, etc.);

4) complex (balance of production capacity).

The normative method is a method in which an enterprise uses a whole system of standards and norms in the planning process.

These are the norms for the consumption of raw materials and materials, the norms for production and maintenance, the norms for the number, labor intensity, the norms for the use of machinery and equipment, the duration of the production cycle, stocks of raw materials, the norms for organizing the production process, materials and fuel, work in progress, financial standards, etc.

To carry out planning for the sale of finished products, production costs, production programs and other planning sections, a technical and economic method of planning is used.

Factors to consider with this planning method:

1) technical - introduction of the latest equipment and technologies, materials, reconstruction and technical re-equipment of the enterprise, etc.;

2) improvement of the organization of production and labor;

3) shift in the volume of production, range and range of products;

4) market (inflation);

5) special factors associated with the specifics of the enterprise, production, region.

Planning is also subdivided into techno-economic and operational. The technical and economic is called upon to direct and carry out the organization of production and economic areas in order to determine the development as a whole and the results of production. In addition, feasibility planning is a platform for operational planning, which is designed to link production processes in a calendar plan, taking into account the production of products by stages, processing time, assembly.

It should be noted that technical, economic and operational planning are closely interconnected, which determines the principle of unity, continuity and complexity of the planning process as a whole.

4. Planning principles

Any theory (and science) is based on certain principles, in connection with which the planning process is also based on a number of scientific principles that determine the direction and content of planned work.

The following planning principles stand out:

1) unity;

2) continuity;

3) flexibility;

4) accuracy.

The principle of unity, complexity, linkage and coordination presupposes the complex, systemic nature of the planning process. The enterprise is a system, the planning process is also systemic, since all the constituent elements here are interconnected and interconnected and pursue the same goal - the one that is set for the entire enterprise.

The principle of continuity has such a name due to the fact that the planning process is not a one-time action, it is a continuous, constant process, plans replace each other according to the scheme and logical linkage. The continuous nature of planning is associated with the existence of various causes and factors affecting the financial and economic condition, i.e. the need to foresee the future to protect the company, the need for constant logical adjustments both in setting goals and in forming a scheme of actions to achieve these goals. In addition, one's own idea of the possibilities can also be changeable. That is why planning is an ongoing process.

The principle of flexibility is based on the volatility and spontaneity of the economic situation, which must be taken into account when managing a company. Planning is designed to adapt to these changes and processes, no matter what amplitude they have. The principle of flexibility means that any plan can be changed depending on the external and internal situation. When forming a plan, it is necessary to take into account all the factors that may, to one degree or another, affect the process of activity and the financial result of the enterprise.

The essence of the principle of participation directly depends on the principle of unity of planning. This principle means that each structural unit, each subject of this unit must participate in the planning process, regardless of the area of work for which he is responsible. Since the planning process directly affects all employees of the enterprise, everyone should contribute. Otherwise, the completeness of the reflection of information, and consequently, the quality of planning may not be effective enough.

The principle of scientificity means that the planning process must be scientifically substantiated, must be formed on the basis of reliable information and scientific methods. Moreover, this principle is based on the idea that the plans should take into account the advanced developments of science and technology, as well as the experience of other enterprises that have achieved high results in their activities.

The principle of the validity of goals implies that the planning process itself, as well as all its links and participants, pursue certain goals, which are reduced to one main goal - the goal of the enterprise for the future. An important point is that through analysis it is necessary to highlight those elements of this process on which the result of planning depends.

5. Structure of plans

The structure of plans depends on such factors as the function of the enterprise, as well as its internal administrative and economic structure. Each structural unit develops its own plan, which is eventually reduced to the general plan of the enterprise. A well-functioning system for collecting information from each service is needed for more accurate planning. This is a complex process, but its debugging leads to forecasting with the smallest percentage of deviations from the actual data in the future, which reduces the risk of negative factors that affect the decline in the financial result as a whole.

As a rule, the situation sometimes develops in such a way that one service of the enterprise is not aware of what the other is responsible for.

These structural subdivisions work according to one task, specified in the plan, which connects them. The most effective planning direction is one that takes into account all the necessary rules, namely:

1) justification of all elements and stages of the plan;

2) control over the precise execution of the plan by its participants;

3) constant accounting and control, as well as making adjustments to the plan and its implementation.

Plans can be grouped as follows.

By deadline:

1) operational-calendar;

2) current;

3) medium-term;

4) long-term;

5) strategic.

By appointment:

1) production (production of finished products);

2) commercial (sales markets for products and providing the enterprise with material and technical resources);

3) investment plans and plans for technical development;

4) plans for labor, wages, social security of personnel.

By management levels:

1) general company;

2) workshops;

3) work plans of structural divisions.

By types of products, works, services:

1) mastered production;

2) mastered production;

3) planned for development in the future.

The business plan of the enterprise has the following structure:

1) a brief description of the business plan;

2) business strategy (managerial structure, business organization, objectives regarding quality and types of products, qualification training of personnel);

3) marketing strategy and definition of sales markets (analysis of the competitive environment, consumer demand, identification of strengths and weaknesses of the business, efficiency of the economic sector);

4) operation and production (development plans, assessment of production capacities, etc.);

5) management process (quantitative and qualitative indicator of the management team);

6) financial policy (determination of cash flows, the level of profitability of production, etc.);

7) certain risk factors (the presence of technical and financial risks, the calculation of the break-even point and coefficients characterizing the financial condition);

8) applications.

6. Classification and types of plans

Planning is classified as follows:

1) by the degree of coverage;

3) for the object of planning;

4) by areas of activity (production, marketing, research work, etc.);

5) by coverage;

6) by terms (short, medium, long term);

7) according to the degree of rigidity and flexibility.

Planning principles:

1) completeness;

2) detailing;

3) accuracy;

4) simplicity and clarity;

5) continuity;

6) elasticity and flexibility;

7) alignment;

8) economy.

The managerial approach to the planning process is carried out by defining and setting tasks and criteria, determining auxiliary planning tools, methods of coordination, as well as directions and methods.

To implement the planning process, it is necessary to determine:

1) object of planning;

2) the subject of planning;

3) planning period;

4) planning tools;

5) planning methodology;

6) coordination of plans.

The affiliation of a particular plan to a particular type depends on which management cycle it belongs to. Control functions in their interconnection form a certain cycle:

analysis - planning - organization - accounting - control - regulation - analysis.

Depending on the nature of the tasks set and being solved, the following types of planning are distinguished in theory: strategic, medium-term, current.

Depending on the information obtained from the plans, there are financial and production plans, which together constitute the general plan of the enterprise, covering the activity as a whole. It should be noted that financial planning is based on production and strategic planning. Strategic in this case implies the setting of tasks and goals, the definition of areas of activity. When drawing up production plans, information from the strategic plan is taken as the basis. Production plans imply the definition of policy: investment, marketing, research.

In strategic planning, the following goals are distinguished:

1) market (determination of the sales market for products);

2) production (the use of what level of equipment and technology will achieve the required product quality and planned production volumes);

3) financial and economic (determination of sources of financing and forecasting the result of activities);

4) social (the degree of satisfaction with the final product of production of certain social strata and society as a whole).

7. The essence of long-term planning

At present, the essence of long-term planning has acquired significant importance. This type of planning is different from others. A long-term plan is a plan developed for a period of 10-20 years (the most common option is a 10-year plan). Long-term planning provides for a long-term forecast, i.e., the development of the enterprise in the future.

The main tasks that long-term planning helps to solve are as follows:

1) allocation of sources of financing of investment investments, their sizes and directions;

2) introduction of advanced developments in engineering and technology;

3) diversification of production;

4) investment on an international scale in case of market expansion;

5) improvement of the management structure, personnel policy.

In modern conditions, when the development of the economy can occur spontaneously and unforeseen, long-term planning is designed to determine quantitative indicators, in contrast to other types of planning that reflect qualitative indicators. The long-term planning system includes such types of plans as long-term and strategic. The long-term planning system uses the method of applying actual results for the past periods with an optimistic forecast, with some overestimation of indicators for the future. Strategic planning provides for a comprehensive study of the problems that an enterprise may face in the coming period, on the basis of which planned indicators are formed. When developing plans, the following are taken as a basis:

1) analysis of prospects, taking into account factors affecting the result of production;

2) analysis of the competitiveness of products;

3) the choice of strategy and the definition of priorities to achieve the efficiency of the enterprise;

4) analysis of existing activities and analysis of new, more efficient types.

When developing a strategy, it is necessary to take into account the capabilities of the enterprise.

In long-term planning, action plans and financial results are developed, which must be strived for during the planning period. At the end of the reporting period, the actual indicators are compared with the planned ones, deviations and factors that influenced these deviations are identified.

Long-term planning implies a forecast of the financial condition for a long-term period, and this is a rather laborious process, since here it is necessary to take into account not only the development plan of the enterprise, but also the development of the economy as a whole. It is from a full-fledged analysis and taking into account all (even the most insignificant) details that the success of long-term planning depends. Current planning determines the development of the enterprise in the short term. The strategic plan is formed on the basis of the company's strategy, which implies decisions regarding areas and areas of activity. Such plans are developed by senior management.

8. Essence of budget planning

The most effective type of planning, reflecting the main goals of the enterprise and having the greatest accuracy, is medium-term planning. The plans reflect the main tasks of the enterprise, the production strategy as a whole and broken down by structural divisions (reconstruction and expansion of production capacities, development of new products), product marketing strategy (the level of efficiency of the old marketing system and the possibility of introducing a new one with the development of appropriate measures), financial strategy (volumes and directions of investments, sources of financing, policy in the field of securities), personnel policy (structure and number of staff, professional training and job responsibilities), calculation of the volume of necessary material and technical resources. Medium-term plans are designed to determine the main policy of the enterprise for the current period, to carry out the development of measures aimed at achieving the goals set in the long term. They reflect the breakdown of product types, investment policies and funding sources.

Current planning is a detailed forecast for the short term. Basically, such plans are drawn up for one year, they are operational information with the highest level of accuracy and the smallest percentage of deviations and errors. They reflect the developed programs of marketing structures, planned scientific research, production programs and logistics. The sources of information for current plans are calendar plans (monthly, quarterly, semi-annual), which reflect the goals and objectives set by the management of the enterprise for the near future. Calendar plans-schedules are usually drawn up for the next month on the basis of planned orders for already concluded contracts or for newly concluded ones. It also reflects the provision of production with material and technical resources, an inventory of existing equipment, the purchase of new and repair of old, construction, etc. Sales plans include export costs, licensing and maintenance and services.

Operational plans or budgets are drawn up for a short period, mainly for a month. The basis for their formation is the production program, production costs, sales forecast. Current planning has the greatest accuracy of calculations due to the fact that it is much easier to make a plan for the near future than to make a long-term plan. This is due to the fact that for planning in the long term, it is necessary to know not only the capabilities of one's own enterprise, but for this it is necessary to be able to analyze the development of the country's economy. After all, changes in tax legislation, for example, can significantly change both the structure and the result of the plan.

9. Essence of scheduling

The essence of scheduling is to provide each employee of the enterprise with information regarding his task and workplace for the near future, his role in the performance of work on the production of the final product, as well as providing him with the necessary equipment and materials to complete the task. The calendar plan performs the function of organizing the work of the entire team of the enterprise, in which everyone is interconnected and mutually help each other.

Calendar planning is one of the tools for operational current planning and includes:

1) detailing the current plan and bringing it to each structural unit. At the same time, plans are drawn up for any calendar period, depending on what is the need for them at a given enterprise;

2) distribution and provision of material and technical resources, export of finished products, inventory of serviceable equipment, heat and power supply, organization of product quality control;

3) ensuring control of the production process as a whole, as well as troubleshooting and failures.

One of the most important functions of operational scheduling is the division of work into workplaces, which is carried out in stages: first in the shops, then in the areas, and only then in the teams. This is necessary to clearly ensure the fulfillment of the tasks of the production program, to maintain the rhythm of the work of the enterprise, as well as each structural unit.

A more complex function for operational scheduling is the distribution of work in serial, small-scale and single production due to the need to take into account the different productivity of equipment (operating) and the labor of workers, since workers of the same profession with the same qualification category, but with the help of various technical means, perform for different times. This is due to the fact that a huge number of factors affect labor productivity, including both skills and availability of technical means, etc. Each of the distribution options differs from the other in the amount of labor and cash costs, the calendar cycle during which the work must be completed .

Scheduling, like any other type of planning, allows you to streamline and improve the efficiency of the production process. With the help of it, the structural units are clearly aware of what work and when it is planned to perform in order to maximize profits and maintain contractual relationships. Distribution by periods, identification of whether a particular process belongs to a certain period is clarifying for planning as a whole, because even a slight change in the period (say, a shift from the end of a month to the beginning of the next) can lead to undesirable consequences.

10. The role of standards and norms in planning

Norms and standards are mandatory when planning the activities of an enterprise both in the short and long term.

Theoretically, the concept of "norm" is "a scientifically proven measure of the cost of living or social labor to create a unit of production or perform a given amount of work."

The concept of "norm" means the degree of use of the resource for any unit of measurement.

Types of norms and standards:

1) labor standards;

2) standards for the consumption of raw materials, materials, fuel;

3) standards for the use of machines, equipment, etc.;

4) the norms of the production organization (duration of the production cycle, etc.);

5) socio-economic norms and standards. The system of norms and standards is a platform for planning. It is with the use of norms and standards that balances are drawn up for the costs of material and technical resources, balances for energy consumption, etc. There is a classification of norms:

1) in terms of detail:

a) specified;

b) consolidated;

2) according to the development method:

a) settlement and analytical;

b) experienced;

c) experimental-statistical.

Most often, at enterprises, especially with mass production, a separate specialist-rationer is accepted, sometimes some other employee combines this function. The norms and standards necessary for use in the planning process are entered into the program as a base, from which they are then taken when drawing up short-term and long-term plans. An example is the use of unit costs per unit of finished product to form a plan for the use of material and technical resources.

Material consumption rates include:

1) the main or useful consumption of material;

2) additional costs incurred during the technological process;

3) those production costs that are not associated with the technological process.

The material utilization ratio (the ratio of the net weight of the product to the consumption rate) is a particularly significant indicator. Material rates are used when planning the procurement of material and technical resources at the enterprise. When drawing up this type of plan, the size of warehouses, the timing and order of deliveries, etc. are taken into account. The use of norms and standards is necessary in the planning process. Indeed, even when receiving an order for the manufacture of products (as regards manufacturing enterprises), it is necessary to be guided by the norms to calculate the price. Planning the cost of fuel and lubricants also involves the use of norms. To some extent, the use of norms and standards in planning facilitates the work of specialists, because there is a regulatory basis that needs to be analyzed and deviated from which can only be slightly. Of course, there are deviations of the actual data from the normative ones, but still the role of norms and standards in planning at the enterprise cannot be underestimated.

11. Planning automation

Automation is essential to the entire planning process. After all, the foundation of success and prosperity is a carefully worked out, reasonable plan, and not random wishes and ideas. Executives, managers and economists of companies who form plans and are responsible for their accuracy and timeliness (regardless of the company's affiliation to different market niches), as well as accounting services (for which a variety of high-quality auxiliary programs are currently available), need a software option that can provide real help in improving the welfare of their enterprises. First of all, they need help in preparing a detailed plan (business plan) for the upcoming work with an assessment of the needs for financial, labor and material resources necessary to solve the task for any actual period of time - a decade, a month, a quarter, half a year or a year.

The most important questions in the formation of plans are:

1) taking into account the specifics of the enterprise (for example, in one production, finished products are manufactured, and in another, products are processed for the production of other products);

2) calculation of the cost of products (works, services), i.e. information about what expenses and to what extent will be incurred in the course of the company's main activities.

There is another aspect of planning automation - this is the ability to draw up several types of plans for detailed analysis, comparison and then choosing the most optimal one. After all, if the plan is drawn up in one non-automated version, then it will be quite difficult to make another version. If the plan is drawn up in a special program, then everything is simplified. It is possible to form several options for a full analysis of the prospects for the development of the enterprise. In addition to comparative analysis, the advantages of automation also include the ability to identify the causes and factors that affect a particular result. In addition, the program can always be reworked without prejudice to the original data, i.e., adjustments are possible depending on the shortcomings identified during planning.

Thus, for the greatest accuracy, as well as to reduce the preparation time, planning software products are necessary. After all, with their help, the quality of plans increases, and consequently, the efficiency of the enterprise increases.

Recently, more and more enterprises use software products for activity planning. And this is logical, because now there are practically no companies left that keep accounting manually, while the planning process today has become a multifaceted and complex process, and the development of an enterprise sometimes depends on its effectiveness.

12. Financial planning at the enterprise

Financial planning is one of the most basic planning tools in general. This is due to the fact that the cash flow forecast allows you to determine what the financial capabilities of the enterprise are in the short and long term, whether there are enough own funds to cover all current and mandatory expenses.

In modern conditions, when the country's economy is spontaneous, that is, the principle of surprise takes place, financial planning is necessary to protect the enterprise from the influence of negative external factors, to ensure financial stability, and achieve a high result of financial and economic activity. In a market economy where competition is developed, where tax legislation is harsh in its norms, planning allows you to protect the enterprise and protect it from an unexpected deterioration in financial condition and, possibly, even bankruptcy.

Despite its crucial role in the modern economy and the development of the enterprise, financial planning must undergo changes in order to achieve the best result. After all, if we consider the historical factor, it should be noted that earlier the plans of enterprises were no longer oriented towards their own needs and goals, but mainly on the plans of the national economy of the country, that is, decisions were made not by the leadership of this or that enterprise, but by the leadership of the country, which and set the pace for everything. Today's economy offers great opportunities. From the capacity of the enterprise, the literacy of the management, the qualifications of the staff depends on both the entire activity of the company, the goals that are set in the short and long term, and the direct result of this activity.

When planning, it is necessary to analyze the market situation, to predict the occurrence of certain events that positively or negatively affect the development of the enterprise. After all, the goal of any activity is to obtain maximum profit, i.e., effective activity, which is why financial planning is designed to reflect and analyze all available labor and financial resources on which the fulfillment of a particular order depends.

Financial planning allows you to see how much money you need to spend for the normal functioning of production and how much money you plan to receive from the sale of products, works, services. Financial planning allows you to anticipate the presence of a deficit or surplus of funds in the enterprise in the future.

Financial planning reflects the receipt of finance - both own and borrowed, as well as directing them to increase production capital.

13. Financial plan as an element of financial planning

Financial processes considered in the short term are reflected in the financial plan, which is a cash flow plan or, as it is also called, a plan of income and expenses.

For the formation of financial plans at the enterprise, it is necessary to have a financial service, the direct responsibility of which is to control cash flows. To exercise such control, it is necessary to make forecasts for a certain period of time, and the financial plan acts as such a forecast.

In addition to the plan of income and expenses (direct method of cash flow analysis), the most common, some enterprises also use a financial plan, which reflects the degree of influence of balance sheet items on the cash balance. Such a plan is formed on the basis of an analysis of cash flows using the indirect method.

The basis for drawing up any financial plan is information received from production services. This is a production program, an estimate of the enterprise, planned revenue, as well as a forecast financial result. This is necessary to draw up a detailed financial plan, which will reflect all the expenses of the enterprise that exist at the moment and those that may arise in future periods.

For the greatest clarity, the entire financial plan (both in its revenue and expenditure parts) is divided into types of activities: current, investment, financial. This is necessary to determine the direction of cash flow.

In addition, when planning monetary resources, inflationary processes must be taken into account.

This brings this type of plan closer to reality to the greatest extent.

The structure of the balance of income and expenses is as follows:

1) cash receipts by type of activity. These are the company's own funds received in the form of proceeds from the sale of products (works, services), as well as attracted sources (credits and loans, budget revenues). This section reflects such items as proceeds from the sale of products (works, services), proceeds from the sale of property, loans and credits received, financial assistance, etc.;

2) expenses and deductions. The section reflects the use of financial resources, i.e., the cash costs of the enterprise, grouped by type of activity. The main items included in this section are: material and technical expenses, salaries of employees, taxes and fees, utility bills, rental expenses, repair of fixed production assets, transportation expenses, acquisition of fixed assets and intangible assets, repayment of loans and borrowings, as well as interest accrued on debt obligations, etc.

14. System of forecasts and plans

The theory identifies a standard system of forecasts and plans. The annual plan of any enterprise is a forecast and program of financial, economic and production activities. It consists of the following elements:

1) marketing plan;

2) production program;

3) technical development and organization of production;

4) increasing the economic efficiency of production;

5) norms and standards;

6) capital investments and capital construction;

7) logistics;

8) labor and personnel;

9) cost, profit and profitability of production;

10) economic incentive funds;

11) financial plan;

12) plan for nature protection and rational use of natural resources;

13) social development of the team.

The entire system of forecasting and planning is based on a long-term determination of the main directions of the economy.

It should be noted that the complex process of choosing an enterprise strategy is most effective when using a system of plans and forecasts. The functioning of the long-term planning system is possible in the case of the use of interrelated planning documents containing the goals and strategy of the company. The strategic plan or action plan characterizes the main goal of the activity, it acts as a guide for other types of plans. In addition, it is to some extent a limiter for making any managerial decisions. It is developed for a period of three years or more (if necessary). The strategic planning subsystem is based on programs and projects.

The development plan is formed for a shorter period (from one to five years). The most important role of this type of plan from the standpoint of the company's strategy is to determine the prospects for activity, the possible level of improvement, the expansion of production, the development of new activities, the use of new technologies. The development plan gives impetus to the emergence of derivative plans:

1) diversification plan (development of new types of products);

2) a plan for research and development (development of fundamentally new technologies, etc.);

3) a liquidation plan (determination of the factors hindering development, i.e., those from which it is necessary to get rid of).

The system of plans also includes tactical plans, which are linked to the strategic plans, but are not included in their structure. Tactical plans are designed to get ahead of such tactics of action, in which the manufactured products will find their consumers.

15. Production program and its place in the planning process

The production program is the initial stage in the development of a business plan for an enterprise. It is with her that planning of financial and economic activities begins.

Like all other types of plans, the production program appears as a result of defining and setting the goals of the enterprise, such as:

1) obtaining maximum profit;

2) satisfaction of the product sales market;

3) reduction of production costs, etc. The production program must contain information on the loading of production, the volume of output of finished products, as well as the timing of deliveries to consumers. Consequently, the construction of plans depends on it: material and technical supply, labor and wages, financial plan, capital investment plan, marketing plan, etc.

The process of optimizing the production program is to obtain high profitability. For this, a cost study alone is not enough. It is necessary to analyze how costs affect sales revenue.

The production plan contains indicators of production and sales of products, broken down into nomenclature, assortment and quality by calendar periods.

The purpose of this type of plan is to comply with the contractual terms for the supply of products, taking into account the resources available to the enterprise.

The production program is developed by economic services on the basis of information provided by the marketing department and the production and dispatch department. Of course, deviations from the actual data will be possible due to the normalization of indicators and the presence of various factors influencing the deviation of these indicators in one direction or another.

The objectives of the production program are as follows:

1) determining the price of the product;

2) allocation of production costs;

4) determination of production capacities.

The entire plan of the enterprise depends on the accuracy of drawing up the production program, since both terms and volumes of production are interconnected here. The main sections of the production program are:

1) the plan for the production of the enterprise's products;

2) a plan for the release of products for export (if any);

3) a plan to improve product quality;

4) plan for the sale of products.

When preparing a production program, it is necessary to be guided by the following questions:

1) what is the company's strategy for the future;

2) what is the specialization of the industry of this production;

3) what are the markets for the products manufactured at the enterprise.

The control of the implementation of the production program is, by and large, the control of the implementation of the entire business plan of the enterprise. In this regard, after the approval of the program, it is necessary not only to bring it to production services, but also operational control of its implementation.

16. Enterprise business plan as a planning tool

A business plan is a business plan for the future. It reflects the goals and prospects of the enterprise. It contains an assessment, analysis and forecast of the sales market, weaknesses and strengths of production.

A business plan can be drawn up both separately for investment projects and for the activities of the enterprise as a whole. It is of great value in determining production efficiency and often serves as the basis for investors' funding decisions.

Quite recently, to obtain a loan, it was enough for enterprises to submit only a couple of pages of a feasibility study, which in fact were not decisive in making decisions on granting a loan, but now more and more Russian banks require a business plan, which they rely on when considering organizations as a borrower .

The business plan is the main planning tool, because on the basis of it all other types of plans are formed. It gives an idea of the state of affairs today and what the enterprise or individual project can achieve in the future.

Currently, many enterprises consider the business plan to be the main element of production management, for which they hire highly qualified specialists. After all, a well-written business plan not only reflects the economic situation at the enterprise, but also predicts development or degradation, and also helps to attract external financing.

A business plan helps:

1) get a clear picture of the financial condition of the enterprise;

2) make important management decisions;

3) get an idea about the sales market and the marketing system;

4) anticipate and avoid difficulties in the course of activities;

5) set specific tasks;

6) expand production;

7) to attract external financing in case of a lack of own resources.

Thus, the business plan is an informative base for making managerial decisions to improve the efficiency of the enterprise and maximize profits. The business plan includes a forecast of the company's revenue, the cost of manufacturing products, providing services, financial results, tax payments; allows you to determine the possibility of increasing the staff, etc.

As for investment projects, the business plan reflects information about the company, marketing strategy, sales, production and financial prospects. The business plan of the investment project allows the management to present the picture of the financial condition of the enterprise to investors in the most profitable way possible in order to attract additional financing. All departments of the enterprise should participate in the creation of a business plan.

To achieve the greatest accuracy, each department should provide information for the area of work for which it is responsible. Only then can the business plan become the main element in making managerial decisions.

17. Planning for the profit of the enterprise

Profit is the backbone of any business. Every organization, whether it is a service sector or manufacturing, seeks to maximize financial results. In this regard, profit planning occupies one of the most important places in the planning system.

Profit is planned by type:

1) from the sale of products and goods;

2) from the sale of other non-commercial products and services;

3) from the sale of fixed assets;

4) from the sale of other property and property rights;

5) from payment for work performed and services rendered, etc.;

6) from non-operating transactions. Profit planning is carried out according to the following methods.

1. Direct account method (the most common method), when the financial result is calculated as the difference between the company's revenue (excluding VAT) and the full cost for the corresponding period.

2. Analytical method, the essence of which is to analyze the impact on the financial result of various factors. The method is carried out in three successive stages:

1) determination of profitability by dividing the profit for the reporting period by the cost of production for the same period;

2) calculation of the volume of marketable products in the calculated period at the cost of the reporting year and finding profit on marketable products based on basic profitability; 3) taking into account the influence of various factors on the planned profit: lowering the cost of production, increasing its quality and grade, changing the assortment, prices, etc. 3. The method of combined calculation, in which the first and second methods are combined, namely: the cost of marketable products is determined method of direct calculation, and the impact on profit, change in cost, product quality are determined using the analytical method.

Planning the profit of the enterprise occurs by determining the proceeds from the sale of products and the cost of its manufacture, as well as determining the amount of operating and non-operating income and expenses. Thus, profit planning is the end result of an enterprise's business plan. One of the factors determining the efficiency of production is the indicator of profitability. An economist's handbook establishes that profitability is a relative indicator of production efficiency, which characterizes the level of return on costs and the degree of use of resources, expressed as a percentage. The calculation of the profitability ratio is made according to the formula: the profit of the enterprise, divided by the funds spent (revenue from sales, assets of the enterprise).

Thus, profit planning and the calculation of the profitability indicator are the process of determining the forecast of the enterprise and the effectiveness of this forecast.

18. Tax planning

The relationship between the state and taxpayers cannot be ignored, since today this problem is acute and most likely will be relevant for a very long time. The tighter the tax legislation, the closer the link between tax planning and the shadow economy. In general, tax planning should create a management system that will smooth (and possibly) and eliminate the risks associated with the modern taxation system.

Any activity is related to taxes, which is why any manager tries to manipulate them, therefore, tax planning should become an indispensable tool of the management system.

The problem of tax planning is one of the few most serious problems of financial science, when practical actions are ahead of the creation of a theoretical framework, as a result of which there is a lack of unity in understanding this term. The problem of tax planning is considered only from the standpoint of practical recommendations to accountants, economists, financiers considering the possibility of reducing tax deductions.

Tax planning performs the function of organizing taxation in an enterprise in order to maximize profits at minimized costs. Tax planning is part of the financial planning system, one of its elements.

Another function of tax planning is the optimization of taxation, the development of mechanisms for payments to the budget, the analysis of management decisions that affect tax payments. Forecasting payments to the budget leads to an increase in the efficiency of the use of resources at the disposal of the enterprise.

The fundamental principles of tax planning are as follows:

1) compliance of all applied methods and methods with the current legislation;

2) observance of the principle of economy (reasonable expenditure of resources) when developing the optimization of tax payments;

3) an individual approach to all types of activities and features of a particular taxpayer;

4) systematic and the presence of several options in the application of tax optimization methods at the enterprise.

Tax planning is carried out by:

1) analysis of the activities of the enterprise in the financial and economic aspect;

2) analysis of the current legislation;

3) study of specific problems of each taxpayer to identify schemes and methods for optimizing taxation;

4) analysis of tax optimization methods used by competitors and partners in order to apply the most effective schemes in their own enterprise;

5) application of the most effective schemes and methods of taxation of the company.

19. The concept of "budget"

The concept of "budget" in modern conditions has become widespread. Today it has become a very familiar and familiar concept. This is due to the fact that the function of the budget is extremely useful for controlling the activities of the enterprise, for avoiding unforeseen situations, for understanding at what stage of development the company is.