Planning- this is the development and establishment by the management of the enterprise of a system of quantitative and qualitative indicators of its development, which determine the pace, proportions and trends of development this enterprise both in the current period and in the future.

Planning is the central link in the economic mechanism for managing and regulating production. Planning, administration and control of the activities of the enterprise in foreign practice defined by one concept « ». The relationship between planning and management can be represented as a diagram (Fig. 1).

There are several planning methods: balance sheet, settlement-analytical, economic-mathematical, graph-analytical and program-targeted (Fig. 2). balance method planning ensures the establishment of links between resource requirements and sources of their coverage, as well as between sections of the plan. For example, the balance method links the production program with the production capacity of the enterprise, the labor intensity of the production program - with the number of employees. The enterprise draws up balances of production capacity, working time, material, energy, financial, etc.

Calculation and analytical method is used to calculate the indicators of the plan, analyze their dynamics and factors that provide the required quantitative level. Within the framework of this method, the basic level of the main indicators of the plan and their changes in the planning period are determined due to the quantitative influence of the main factors, indices of changes in planned indicators are calculated compared to the baseline.

Economic and mathematical methods allow to develop economic models dependence of indicators on the basis of identifying changes in their quantitative parameters in comparison with the main factors, prepare several options for the plan and choose the best one.

Rice. 1. Relationship between planning and management production activities enterprises

Rice. 2. Planning methods

Graph-analytical method makes it possible to present the results economic analysis graphic means. With the help of graphs, a quantitative relationship is revealed between related indicators, for example, between the rate of change in capital productivity, capital-labor ratio and labor productivity. network method is a kind of graphical analysis. With the help of network diagrams, the parallel execution of work in space and time on complex objects is simulated (for example, the reconstruction of a workshop, the development and development of new technology and etc.).

Program-target methods allow you to draw up a plan in the form of a program, that is, a set of tasks and activities united by one goal and timed to specific dates. A characteristic feature of the program is its focus on achieving final results. The core of the program is the general goal specified in a number of sub-goals and tasks. The goals are achieved by specific executors who are endowed with the necessary resources. Based on the ranking of goals (general goal - strategic and tactical targets- work program) a graph of the "tree of goals" type is compiled - the initial base for the formation of a system of indicators for the program and the organizational structure of its management.

In terms of timing, the following types of planning are distinguished: long-term, current and operational-production (Fig. 3). forward planning It is based on . With its help, the prospective need for new types of products, the commodity and marketing strategy of the enterprise in various markets, etc. are predicted. Long-term planning is traditionally divided into long-term (10-15 years) and medium-term (3-5 years) planning.

Long term plan has a program-target character. It formulates the economic strategy of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the perspective long-term plan are specified in medium term. The objects of medium-term planning are the organizational structure, production capacities, capital investments, financial requirements, research and development, market share, etc. for 5 years, medium-term - for 2-3 years.

Rice. 3. Types of planning at the enterprise (firm)

It is developed in the context of the medium-term plan and clarifies its indicators. The structure and indicators of annual planning vary depending on the facility and are divided into factory, workshop and brigade. The main sections and indicators of the annual plan are presented in Table. 1.

Table 1 Main sections and indicators of the annual plan

Specifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units (workshop, site, team, workplace). Such a plan serves as a means of ensuring the rhythmic output of products and the uniform operation of the enterprise and brings the planned targets to the direct executors (workers). Operational production planning is divided into intershop, intrashop and dispatching. The final stage of the factory operational production planning is shift-daily planning.

In general, long-term, current and operational production planning are interrelated and form single system. A simplified procedure for developing a comprehensive firm plan includes the following main elements (Fig. 4).

Rice. 4. The procedure for developing a comprehensive plan for an enterprise (firm)

There are various signs of classification of planning by types, terms, forms and other features. From the point of view of the obligation to accept and fulfill plan targets, it is divided into directive and indicative planning. Directive planning characterized by the obligatory adoption and implementation of targets set by the parent organization for its subordinate enterprises. Directive planning permeated all levels of the socialist central planning system (enterprises, industries, regions, the economy as a whole), and fettered the initiative of enterprises. IN market economy directive planning is used at the level of enterprises in the development of their current plans.

Indicative planning - this is the form state regulation production through the regulation of prices and tariffs, tax rates, bank interest rates for loans, minimum wages and other indicators. The tasks of the indicative plan are called indicators. Indicators - these are the parameters that characterize the state and directions of development of the economy, developed by government bodies. As part of the indicative plan, there may also be mandatory tasks, but their number is very limited. Therefore, in general, the plan is guiding, recommendatory in nature. In relation to enterprises (organizations), indicative planning is more often used in the development of long-term plans.

It is necessary to distinguish between long-term planning, forecasting, strategic planning, tactical planning and business planning, which are interconnected, form a single system and at the same time perform different functions and can be used independently. As noted above, advanced planning based on prediction. Forecasting is the basis, the foundation of long-term planning and, unlike it, is based on foresight, built on an economic-mathematical, probabilistic and at the same time scientifically based analysis of the prospects for the development of an enterprise in the foreseeable future.

Strategic planning sets long-term goals and develops means to achieve them, determines the main directions of development of the enterprise (organization) and, most importantly, forms the mission of the enterprise aimed at realizing its common goal. The mission details the status of the enterprise (organization) and provides directions and benchmarks for setting goals and strategies at various levels of development. tactical planning as opposed to perspective and strategic planning covers the short and medium term and is aimed at implementing the implementation of these plans, which are specified in the comprehensive plans for the socio-economic development of the enterprise.

Bite-mining is a kind of technical and economic planning, however, in a market economy, its functions have expanded significantly and it has become an independent type of planning. There are other classifications of forms and types of planning. So, according to the classification of R.L. Akoff, widely used in foreign science and practice, planning can be:

• reactive - based on the analysis and extrapolation of past experience from the bottom up;
• inactive - focuses on the current situation of the enterprise for the survival and stabilization of the business;
• preactive (proactive) - based on forecasts taking into account future changes and carried out at enterprises from the top down by optimizing decisions;
• interactive - is to design the future, taking into account the interaction of the past, present and future, aimed at improving the efficiency of the development of the enterprise and the quality of life of people.

It should be noted that planning at an enterprise (firm) is the most important element of the market system, its basis and regulator.

Long-term, current and operational planning

According to the timing, the following types of planning are distinguished: long-term, current and operational-production.

forward planning based on forecasting, otherwise it is called strategic planning. With its help, the prospective need for new types of products, the commodity and marketing strategy of the enterprise for various sales markets, etc. are predicted. Long-term planning is traditionally divided into long-term (10-15 years) and medium-term (5 years), or five-year planning.

Rice. 6. Relationship between medium-term and current planning

Long term plan, for 10-15 years, has a problem-target character. It formulates the economic strategy of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the perspective long-term plan are specified in medium term(five-year) plan. The objects of medium-term planning are the organizational structure, production capacities, capital investments, financial requirements, research and development, market share, etc.

Currently, the deadlines for the implementation (development) of plans are not binding and a number of enterprises are developing long-term plans for a period of 5 years, medium-term plans for 2-3 years.

Current (annual) planning developed in the context of a five-year plan and refines its indicators. The structure and indicators of annual planning vary depending on the object and are divided into factory, shop, brigade.

The relationship between medium-term and current planning is shown in fig. 6.

Operational and production planning clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units: shop-site-team-workplace. Such a plan serves as a means of ensuring the rhythmic output of products and the uniform operation of the enterprise and brings the planned target to the direct executors - the workers. Operational and production planning is divided into intershop, intrashop And dispatching. The final stage of the factory operational and production planning is shift-daily planning.

In general, long-term, current and operational production planning are interconnected and form a single system.

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

AOU HPE "LENINGRAD STATE UNIVERSITY named after A.S. PUSHKIN"

Department of Socio-Cultural Service and Tourism

TYPES OF PLANNING. ORGANIZATION PLAN SYSTEM

COURSE WORK

St. Petersburg 2013

Introduction

Chapter 1. The concept and types of planning in the organization

1 Current planning in the organization

2 Enterprise plan and its characteristics

3 Classification of types of planning

Chapter 2

1 Planning sub-functions

3 Planning mechanisms

Introduction

Planning is the most important component of modern economic science, which studies the problems of the effective use of limited production resources in order to maximize the satisfaction of the material needs of society and achieve the goals of the enterprise.

From an economic point of view, this is a way to determine the proportions of joint activities, along with the market mechanism. But if the law of value acts as the main regulator in the market, i.e. the price that determines the profitability of production, methods, volume, then at the level of an individual enterprise the price mechanism is supplanted by conscious actions and authoritarian decisions of entrepreneurs and managers.

The internal nature of the company is based on a system of planned decisions, in accordance with which the participants in intra-firm activities lose the freedom of action characteristic of independent and independent market entities, and their behavior is under the control of the company's managers.

From a managerial standpoint, planning is the most important basic function that determines the goals of the system and ways to achieve them. The main impact on the control object is carried out precisely through planning.

Based on this, we can say that planning is a means of setting the goals and objectives of the business and coordinating the joint activities of participants.

The purpose of this work is to study the current planning in the organization. To achieve this goal, it is necessary to solve the following tasks:

define the concept and types of planning in the organization;

· define the concept and content of current planning.

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

In practice, this topic plays a very important role. In the future, it will help me to correctly use the information received to successfully draw up a strategic plan for my enterprise.

planning strategic current intracompany

Chapter 1. The concept and types of planning in the organization

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

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

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

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

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

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

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

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

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

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

Planning can be classified in different ways:

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

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

private planning (planning of certain areas of activity).

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

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

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

According to the objects of functioning, there are:

production planning;

sales planning;

financial planning;

personnel planning.

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

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

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

long-term planning (more than 5 years).

If possible, make changes:

Rigid (does not involve making changes);

flexible (with such planning, changes are possible).

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

Operational planning most often covers a five-year period, as the most convenient for updating the production apparatus and the range of products and services. They “formulate the main tasks for a specified period, for example, the production strategy of the enterprise as a whole and of each division; service sales strategy; financial strategy personnel policy; determination of the volume and structure of the necessary resources and forms of material and technical supply”. Such planning provides for the development in a certain sequence of measures aimed at achieving the goals outlined by the long-term development program.

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

1 Current planning in the organization

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

The main links of the current production plan are calendar plans (monthly, quarterly, semi-annual), which are a detailed specification of the goals and objectives set by the long-term and medium-term plans. The calendar plans provide for expenses for the reconstruction of existing facilities, replacement of equipment, construction of new enterprises, training service personnel. Thus, current planning is embodied in short-term and operational plans, which link all areas of activity of the organization and its divisions for the coming period.

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

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

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

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

) shift-daily tasks containing information about the volume of specific types of products that must be produced in this and adjacent shops;

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

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

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

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

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

identification of the problem;

· definition possible actions;

pre-selection of one of certain possible actions;

· analysis possible consequences;

the final choice of action.

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

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

Successful strategic planning is inextricably linked with ongoing planning, which is the detailed work of concretizing the strategy. Daily work of the manager consists in the constant adoption of many decisions, each of which is accompanied by a procedure for the current planning of the course of their implementation.

1.2 Enterprise plan and its characteristics

The functioning of any enterprise implies the interaction and joint work of several links (people, departments, divisions, etc.). In order for their activities to be effective and well-coordinated, a clear statement of the task for each link is necessary, i.e. a plan is needed, developed on the basis of the mission and goals of the enterprise.

Planning is a continuous process of establishing or clarifying and concretizing the development goals of the entire organization and its structural divisions, determining the means to achieve them, the timing and sequence of implementation, distribution (identification) of resources.

Planning is the systematic preparation of decision-making about goals, means and actions, through a purposeful comparative assessment of various alternative actions under expected conditions.

· Planning is not a single act, but a complex multi-phase, multi-link process, a set of successive steps in search of an optimal solution. These steps can be carried out in parallel, but in concert, under one common leadership.

Planning is, first of all, a decision-making process that allows to ensure the effective functioning and development of the enterprise in the future, to reduce uncertainty. Usually, these decisions form a complex system within which they influence each other, therefore, they need a certain linkage to ensure their optimal combination in terms of improving the final result. Decisions that are usually referred to as planned are interconnected with setting goals, objectives, developing a strategy, distributing, redistributing resources, defining standards in accordance with which the enterprise must operate in the coming period.

Planning as the main management process includes the development and implementation of means of influence: concept, forecast, program, plan.

Each of the means of influence has its own specifics and conditions of use. Planning predetermines a systematic comprehension of the situation, clearer coordination, precise setting of tasks and modern methods of forecasting.

Planning in the narrow sense of the word comes down to the development of special documents-plans that define specific directions for the enterprise to achieve its goals for the coming period.

A plan is an official document that reflects the forecasts for the development of an enterprise in the future; intermediate and final tasks and goals facing him and his individual units; mechanisms for coordinating current activities and allocating resources.

The plan is closely related to concreteness, i.e. expressed by specific indicators, a certain value or parameters.

The plan becomes the basis for the activities of an enterprise of all forms of ownership and size, since without it it is impossible to ensure the coordinated work of departments, control the process, determine the need for resources, and stimulate the labor activity of employees. The planning process itself allows you to more clearly formulate the target settings of the enterprise and use the system of performance indicators necessary for subsequent monitoring of results. In addition, planning strengthens the interaction of managers various services. Planning in new conditions is a continuous process of using new ways and means to improve the activities of the enterprise due to the identified opportunities, conditions and factors. Therefore, plans cannot be prescriptive, but must change according to the specific situation.

The plan develops tasks for all types of activities, for each link or for one type of work.

Since the plan is a forward-looking document, the following requirements are formulated for its development:

· continuity of strategic and current plans;

social orientation:

Ranking objects according to their importance;

Adequacy of planned indicators;

Consistency with the parameters of the external environment;

variance;

· balance;

economic feasibility;

automation of the planning system;

· validity of planned tasks from the point of view of a system of progressive technical and economic standards;

Resource support;

availability of a developed system of accounting, reporting, control, responsibility for implementation.

3 Classification of types of planning

Planning is the most important function of management, which, like management, is modified in the process of economic development.

The centralized system of economic planning corresponds to an adequate system of national economic planning. Therefore, the transition to a market management concept required a revision of all elements of planning.

The economic management system in our country has developed under the influence of a number of specific factors:

Monopoly state enterprises, due to the predominance of state property;

· Rigid system of establishment of economic relations between enterprises;

· Restriction of independence of business entities;

· Concentration of production, orientation of industrial specialization not to self-supporting, but to national economic efficiency;

· Closeness of the single national economic complex of the country.

Planning as a form of state influence on the economy exists in almost all countries. It organically fits into the market mechanism of management. It is important to determine what and how the state should plan, and what - the enterprises themselves (the subjects of planning).

To solve this problem, it is necessary to consider the types of planning:

From the point of view of mandatory planning tasks:

directive;

indicative planning.

Directive planning is a decision-making process that is binding on planning objects. The entire system of socialist national economic planning had an exclusively directive character. Therefore, for failure to fulfill planned targets, the heads of enterprises bore disciplinary and sometimes even criminal liability. Directive plans are, as a rule, targeted and characterized by excessive detail.

Indicative planning is the most common form of state planning for macroeconomic development worldwide. Indicative planning is the opposite of directive planning, because the indicative plan is not binding. In general, indicative planning is of a guiding, recommendatory nature.

In the course of activities, in the preparation of long-term plans, indicative planning is used, and in current planning, directive planning. These two plans should complement each other and be organically linked.

Depending on the period for which the plan is drawn up, and the degree of detail of planned calculations, it is customary to distinguish between:

· long-term planning (prospective);

medium-term planning;

short-term planning (current).

Forward planning covers a period of more than 5 years, for example, 10, 15 and 20 years. Such plans are designed to determine the long-term strategy of the enterprise, including social, economic, scientific and technological development.

Forward planning should be distinguished from forecasting. In form they represent the same process, but in content they differ. Forecasting is a process of foresight, built on a probabilistic, scientifically based judgment about the prospects for the development of an enterprise in the future, its possible state. Forecasting allows you to identify alternative options for the development of the planned process or object and justify the choice of the most appropriate option. In this sense, forecasting is one of the stages of long-term planning.

Without this attribute, forward planning would be guesswork, not scientific foresight.

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 and is essentially a short-term plan.

Current planning covers a period of up to a year, including semi-annual, quarterly, monthly, weekly (ten-day) and daily planning.

· tactical planning;

promptly scheduling;

· business planning.

Strategic planning is usually focused on long term and determines the main directions of development of the enterprise.

Through strategic planning, decisions are made about how to expand business activities, create new areas of business, stimulate the process of satisfying customer needs, what efforts should be made to meet market demand, which markets it is best to operate, what products to produce or what services to provide, with what partners to do business with, etc.

The main goal of strategic planning is to create the potential for the survival of the enterprise in a dynamically changing external and internal environment, which generates the uncertainty of perspective.

Tactical planning. If strategic planning is considered as a search for new enterprise opportunities, then tactical planning should be considered the process of creating prerequisites for the implementation of these new opportunities, and operational calendar planning - the process of their implementation.

As a result of tactical planning, an economic and social development company, representing the program of production, economic and social activities of the company for the corresponding period.

Tactical planning covers the short and medium term. As for the objects and subjects of this planning, they can be very different. In doing so, one rule should be remembered: the only way to make the tactical planning process controllable is to plan only the main types of products and costs, the most important functions. But with a different structure of plans, the dependence must be observed: “costs - output - profit price”. Otherwise, tactical planning becomes impractical.

Operational scheduling. Operational scheduling (OKP) is the final stage in planning economic activity firms. The main task of the OKP is to specify the indicators of the tactical plan in order to organize the systematic daily and rhythmic work of the enterprise and its structural divisions.

In the process of operational scheduling, the following planned functions are performed:

Determined the time of execution of individual manufacturing operations assembly units products and products as a whole by establishing conjugated terms for the transfer of items by workshops-suppliers to their consumers;

· Operational preparation of production is carried out by ordering and delivering to the workplace materials, blanks, tools, devices and other equipment necessary to fulfill the production plan;

Systematic accounting, control, analysis and regulation of the course is carried out production process preventing or eliminating its deviations from the planned one.

Operational calendar planning links all these elements of an enterprise into a single production organism, including the technical preparation of production, the logistics of production, the creation and maintenance of the necessary stocks of material resources, the marketing of products, etc.

Business planning. The business plan is designed to assess the feasibility of introducing a particular event. This is especially true for innovations that require large investments for their implementation.

The business plan of the investment project is developed to justify:

· Current and long-term planning of the development of the enterprise, development (selection) of new activities;

Opportunities to obtain investment and credit resources, as well as return borrowed money;

· Offers on creation of joint and foreign enterprises;

· Expediency of providing state support measures.

In the theory and practice of planning, other types of planning can also be distinguished, covering both the main and secondary aspects of this process.

In particular, planning can be classified into the following categories: In terms of coverage:

general planning covering all aspects of the problem;

partial planning, covering only certain areas and parameters; For planning objects:

target planning related to the definition of strategic and tactical goals;

· planning of means, relating to the determination of the means to achieve the set goals (planning of such potentials as equipment, personnel, finance, information);

· program planning, relating to the development and implementation of specific programs, such as production and marketing programs;

planning activities, such as special sales, recruitment; By areas of planning:

sales planning (sales goals, action programs, marketing costs, sales development);

production planning (production program, production preparation, production progress);

personnel planning (needs, hiring, retraining, dismissal);

planning acquisitions (needs, purchases, sale of surplus stocks);

planning of investments, finances, etc. By the depth of planning:

Aggregate planning limited to given contours, for example, planning a workshop as the sum of production sites;

Detailed planning, for example, with detailed calculation and a description of the planned process or facility; By coordinating private plans in time:

Sequential planning, in which the process of developing various plans is one long, coordinated, sequentially implemented process, consisting of several stages;

Simultaneous planning, in which the parameters of all plans are determined simultaneously in one single act of planning; Accounting for data changes:

Rigid planning;

· flexible planning; In order in time:

orderly (current) planning, in which another plan is developed on the completion of one plan (plans alternate sequentially one after the other);

rolling planning, in which, after a certain scheduled period, the plan is extended for the next period;

Extraordinary (eventual) planning, in which planning is carried out as needed, for example, during the reconstruction or rehabilitation of an enterprise.

Factors influencing the choice of planning form.

IN practical activities enterprises use various types of planning, and most often a combination of them. A set of different types of planning, applied simultaneously on a particular economic entity, is called a form of planning.

The choice of one or another form of planning depends on many factors. The dominant position among them is occupied by the specifics of the enterprise. For example, a clothing manufacturing firm plans its products for no more than 1-2 years, and a shipyard for at least 5-10 years.

Among the many factors influencing the form of planning, three main ones can be distinguished:

a) Factors determined by the specifics of the firm (capital concentration, the level of mechanization and automation of the firm's management, the geographic location of the firm, etc.)

The most important of the factors determining intra-company planning is the concentration of capital. For example, the minimum size of the main production assets in a number of branches of American industry is hundreds of millions of dollars. The concentration of capital is enhanced by the processes of diversification and internationalization of capital.

The influence of scientific and technological progress on the production process and its management is expressed in the complication of the division of labor and the manufactured product and, as a result, the complication of organizational - technical structure enterprises and associations.

In structure largest companies there are dozens of scientific laboratories, hundreds of production units, a complex system of logistics and marketing of finished products, including sales agents and technical service enterprises for consumers of their products. This puts forward strict requirements for the coordination of production participants, the need to plan their joint efforts.

Of no small importance is the fact that in Lately In the economies of many countries, there is a significant lag in the growth rate of the population's solvency from the growth rate of production capacities.

This circumstance leads to the strengthening of the role of sales in the activities of companies. In this case, marketing becomes the most important object of planning in the enterprise.

The mechanization and automation of management has a significant impact on the process of intra-company planning, which is reflected in the forms and methods of planning. Since it allows to improve the degree of consistency and balance of plans for various functional areas of production and economic activities and structural divisions of the enterprise, it increases the overall culture of planned work, etc.

b) Environmental factors.

The external environment influences the form of planning through two groups of factors: direct and indirect impact.

The group of direct impact factors includes such factors that determine the direct impact on the planned decisions made in the form of various conditions and restrictions. The subjects of such influence can be suppliers and consumers, competitors, trade unions, central and local authorities. state power and so on.

The group of indirect impact includes factors that do not have an unambiguous influence on the planned decision.

But, nevertheless, they can affect the implementation of the decision through an indirect impact on the interests of the participants in the implementation of the decision, changes in the conditions for its implementation, etc. this may include the state of the economy, international events, political factors, scientific and technological progress, socio-cultural factors, etc.

The number of factors to which business entities are required to respond, as well as the level of variability of each factor, make up the complexity of the external environment, which may have different dynamics of change.

The mobility of the environment is the rate of change in the environment of the enterprise. For different business entities, these changes can be of varying intensity. For example, for electronic, pharmaceutical and chemical industry the external environment is changing at a faster rate than for the confectionery industry or enterprises for the production of spare parts for cars.

c) Criteria determined by the specifics of the planning process.

In whatever economic entities the planning process is carried out, it always has the same structure, must comply with standard requirements, which also applies to the choice of specific forms of planning.

For example, when choosing a form of planning, the following criteria may play a decisive role:

Completeness of planning, which implies that when drawing up a plan, all events and factors that are important for making a decision should be taken into account. The presence of such conditions makes it possible to draw up a complete plan, coupled with a system of private plans.

· Detailed planning, meaning the need to determine with sufficient detail all planned indicators.

· Accuracy of planning, which should be high enough to achieve the goal.

Elasticity and flexibility of planning. These requirements mean that the plan can adapt to changing conditions. Otherwise, there is a danger of its separation from the real conditions in which the plan is being implemented.

The criterion for the effectiveness of intra-company planning is also the degree of its use in practice as a guide to action.

And so the factors considered have a significant impact on the methods and organization of intra-company planning, which is manifested in the following.

There is a need to separate functions in the management of the enterprise and planning its activities. The division of labor is carried out in the direction of separating the functions of strategic planning from operational current planning work, separating R & D planning from the development and implementation of plans for production and sales of products.

In the organization of planning and control over the implementation of plans, the principles of the division of labor and the hierarchy of management, the stages of which are determined by organizational structure enterprise management (OSU). The organizational structure of enterprise management is the key to understanding the methodology, tasks and organization of intra-company planning.

The complexity of the plan increases. It becomes a complex of various indicators, activities, different in nature, timing, performers.

The planning period is growing, in which it is possible to fit the beginning and end of work on the development and development of a new product, the acquisition and use of new equipment. In this regard, the role of long-term plans and the need to coordinate them with medium-term and current plans are growing.

Planning is turning into a special sphere of economic activity, which can be carried out under certain economic, material conditions. It becomes a necessary condition for the functioning of the firm at the current level of socialization of production. But the complication of the planning process leads to the fact that it can be carried out only by a large firm that has the appropriate specialists, equipment and information for this. Internal planning services are turning into a kind of tool for the concentration and control of capital. Thus, planning, being largely the result of the concentration of capital, turns into the most important factor centralization of capital.

Chapter 2. System of plans in the organization

The activity of most organizations involves the formulation of the goals that the organization is going to achieve and the tasks that need to be solved in order to achieve them. It is these activities that constitute the content of the planning function. For the successful functioning and development of an organization, it must have a system of plans and forecasts that define the tasks of the organization both in the long term and in the short term.

The period for which a plan or forecast is drawn up is called the planning horizon. The maximum planning horizon for an organization is determined by the degree of predictability of changes that can occur in the technical, technological, socio-economic and regulatory environments in which the organization operates. It is generally believed that the less volatile the environment in which an organization operates, the greater the maximum planning horizon. Other significant factors that determine the maximum planning horizon are the size of the organization and its market share. Large market-shaping organizations can usually make reasonably well-founded long-term forecasts and plans, since their policies largely determine the behavior of smaller firms. Strategic plans of large firms can be calculated for a period of up to 10-15 years. Small firms usually cannot create reasonable development plans with such a long planning horizon. A typical planning horizon for medium-sized firms is up to 5 years, and for small firms 2-3 years.

A full-scale planning system includes the following types of plans and forecasts:

· Long-term forecasts, which determine strategic goals organizations and offer in an aggregate form the main ways to achieve them. Distinctive feature long-term forecasts is usually their variance arising from an inaccurate idea of ​​the future state of the environment in which the organization will develop. In large organizations, long-term forecasts have a planning horizon of up to 10-15 years.

· Long-term plans that define the strategic objectives that the organization must solve in order to achieve global goals. Long-term plans, unlike forecasts, should clearly define the sequence of solving problems, linking them to the resources available to the organization. Usually long-term plans are made in three versions - optimistic, pessimistic and realistic. A typical long-term planning horizon for large firms is 3 to 5 years.

· Medium-term plans determine the sequence and method of solving problems in a relatively short period (from several months to 1 year). Medium-term plans usually detail the ways and methods of solving the problems set in long-term plans for the near future. Traditionally, there is only one version of the medium-term plan.

· Short-term or calendar plans are for a period of several weeks to several months. These plans define not only the deadlines for solving problems and the resources allocated for their solution, but also indicate specific performers, the types of work they perform, and intermediate results that must be obtained to solve the problems defined by the medium-term plans. Such plans are also called medium-term programs of the organization's activities.

· Operational-calendar or current plans are formed for a period from several days to several weeks. These plans determine the sequence of work performed by the performers, the sequence of processing, the loading of specific types of equipment, regulate the implementation of various preventive and repair work etc. Operational calendar plans are also called short-term programs.

Planning practice shows that the planning horizons of various plans basically obey the rule of quadrupling the horizon when moving from shorter-term plans to longer-term ones. A typical sequence of plans in an organization typically contains:

Weekly plans

Monthly plans

Quarterly plans

· annual plans;

· three-five-year plans forecasts;

Long-term forecasts for 10-15 years.

Within the framework of the organization, in addition to the temporal ordering of plans, there is also their hierarchical ordering, determined by the organizational structure of the enterprise. With a developed planning system in a large organization, in addition to the plans of the organization as a whole, there should be plans for the functioning and development of its individual divisions, which disaggregate the tasks formulated in the organization's plans into separate subtasks for its divisions. Usually, plans are disaggregated for a period not exceeding one year, i.e. medium and short term plans.

Within the organization, there may be separate plans for the implementation of large research, production and investment projects, which determine the coordination of the activities of various departments in achieving the set goals.

1 Planning sub-functions

Within the framework of the planning function, the following sub-functions are distinguished:

Goal setting is a set of activities related to the formation of the organization's goals.

Forecasting is a set of activities that make it possible to determine what state the organization will fall into when implementing conditions for the functioning of the organization changed in one way or another.

Planning (own) - a set of activities linking the goals of the organization with the available resource provision (without detailing)

Programming - a detailed description of the trajectory of achieving the formulated goals.

The planning sub-functions performed are closely related both to each other and to the performance of other macro-functions of the organization. The relationship of planning subfunctions with each other and with other macrofunctions is shown in Figure 1.

Picture 1.

Interrelationship of planning sub-functions

The following most significant relationships of planning subfunctions with other macrofunctions can be distinguished:

goal-setting with the function of analysis (link A in Fig. 1), since the goals of the organization are formed based on the assessment of the state in which the organization is located;

Forecasting with the analysis function (link B in Fig. 1), which is expressed in the use of information about trends in changes in the external environment and the internal situation in the organization, which were obtained as a result of analyzing the operating conditions of the organization, when forming the forecast;

programming with the function of organization (link C), which determines the transfer of a planned system of measures (programs) to management bodies, which should ensure the preparation of the production process.

programming with the function of operational management (connection D), which determines the task of control (planned) standards for operational management; this relationship is absolutely necessary if the operational management scheme is implemented based on the principle of deviation from planned values.

· goal-setting with the function of operational management (connection E), which is implemented in the construction of operational management according to the principle of deviation from the maximum possible result.

On-farm, or intra-company, planning occupies an important position in a market economy. It allows you to combine in a common economic system the mutual interests of the state, firms and households. In countries with developed market relations, the main task of state regulation is to maintain an equilibrium state of the economy, to ensure economic growth and improving the quality of people's lives. Intra-company planning is also aimed at developing the production of material goods, meeting the various needs of people and making a profit. In a market economy, the state and the enterprise are the main independent subjects of planned and regulated production and economic activity.

Internal planning is the most important integral part free market system, its main self-regulator. It allows you to find answers to the fundamental questions of a market economy, which in essence determine the main content of on-farm planning and the entire market economy as a whole and are as follows:

What products, goods or services should be produced at the enterprise?

How many products or goods is profitable for the enterprise to produce and what economic resources should be used?

How should these products be produced, what technology should be used and how should production be organized?

Who will consume the produced products, at what prices can they be sold?

How can an enterprise adapt to the market and how will it adapt to internal and external market changes?

From these fundamental questions it follows that the main object of on-farm planning is an interconnected system of planning and economic indicators that characterize the process of production, distribution and consumption of goods and resources. At present, all manufacturers and entrepreneurs, based on the market demand for goods, works and services, independently plan their future production and economic activities, determine the prospects for expanding production and developing the enterprise.

In domestic planning and economic literature and economic practice, it has always been generally accepted to distinguish two main types of planning: technical and economic and operational and production.

Technical and economic planning provides for the development of an integral system of indicators for the development of technology and the economy of an enterprise in their unity and interdependence both in place and in time of action. During this stage of planning, optimal production volumes are substantiated based on the interaction between supply and demand for products and services, the necessary production resources are selected and rational norms for their use are established, final rational norms for their use are determined, final financial and economic indicators are determined, etc.

Operational and production planning is the subsequent development and completion of the technical and economic plans of the enterprise. At this stage of planning, current production targets are set for individual workshops, sections and workplaces, various organizational and managerial actions are carried out in order to adjust the production process, etc.

Any intra-company planning provides for the necessary development of certain production facilities, economic systems or the enterprise as a whole. In a developing market economy, therefore, the role of on-farm planning at all enterprises is significantly increasing. A high degree of economic freedom and planned activity presupposes not only the expansion of practical work in all firms, but also the development of scientific knowledge and the improvement of the theory of on-farm planning itself. In particular, it is required to expand the existing classification of systems, types, principles and methods of planning. All types of intra-company and corporate planning can be systematized according to such basic classification features as the content of plans, the level of management, justification methods, duration, scope, development stage, degree of accuracy, etc.

The business plan of the firm must be expressed in writing. Actually, a mental and oral plan is possible, as a contour of the future. But if the plan of one person can be in his head, then the plan of several persons must have a verbal form, expressed in writing, which is necessary for its better understanding by the performers. In addition, such a plan is easier to control in the future.

Therefore, from the point of view of ease of use, we can talk about the form of the plan in the form:

a set of required documents;

structure reflecting the internal logic of construction;

a list of performers indicating their differentiated tasks;

a list of necessary actions to implement the tasks envisaged;

· deadlines specified in accordance with the sequence of necessary actions;

cost estimates;

calculation economic effect as a numerical expression of the assigned tasks.

The plan of intra-company activities of the enterprise contains a whole system of economic indicators representing the general program for the development of all production departments and functional services, as well as individual categories of personnel. The plan is at the same time the ultimate goal of the company, the guiding line of personnel behavior, a list of the main types of work and services performed, advanced technology and production organization, necessary funds and economic resources, etc. Planning characterizes the picture of the future, where the nearest events are outlined with a certain distinctness, according to the clarity of the whole plan, and the distant ones are presented more or less vaguely. Thus, a plan is a program for the social and economic development of an enterprise and all its divisions, which is foreseen and prepared for a certain period.

Activity planning is the most important function of production management in every enterprise. The plans reflect all the managerial decisions made, contain reasonable calculations of the volume of production and sales of products, provide an economic assessment of costs and resources, and the final results of production.

The planning process is carried out according to its internal laws in accordance with the logic of the justification of the indicator, i.e. in accordance with the planning methodology. Planning methodology is a doctrine of a set of basic principles, methods, a system of applied indicators, measures (and actions) necessary for the implementation of the plan, as well as its monitoring.

In the course of drawing up plans, managers of all levels of management outline a common program of their actions, establish the main goal and result of joint work, determine the participation of each department or employee in common activities, combine individual parts of the plan into a single economic system, coordinate the work of all planners and develop decisions on a single line of labor behavior in the process of implementing the adopted plans. When developing a free plan and choosing a line of conduct for all employees, it is necessary not only to ensure compliance with certain rules and principles of planning, but also to achieve the adopted plans and selected goals in the future.

For the first time the general principles of planning were formulated by A. Fayol. As the main requirements for the development of a program of action or plans for an enterprise, he named five principles: necessity, unity, continuity, flexibility and accuracy.

The basic principles of planning guide all our enterprises and firms to achieve the best economic performance. Many principles are very closely related and intertwined. Some of them, such as efficiency and optimality, work in the same direction. Others, flexibility and precision - in different directions.

Our economist-managers currently have a large selection of existing planning principles. Along with the most important principles considered, it is necessary to dwell on two more main provisions developed by R.L. Ackoff of a new method of interactive planning: the principle of participation and the principle of holism.

Consider the basic principles of planning.

The principle of continuity defines the planning process as continuous, when one completed plan is replaced by another. new plan, and to replace the second - the third, etc. the principle applies primarily to plans for different periods: the short-term plan is part of the medium-term, and that, in turn, is part of the long-term. This understanding also includes the connection between planning and forecasting, when the plan is a derivative of the forecast. The principle also defines the circuit and the sequence of planning steps. However, their sequence is important only for the development of a single indicator and calendar period. The stages of planning indicators of different plans in one system can be carried out both simultaneously and varying in time.

The principle of flexibility means the ability of the plan to change its direction under changing operating conditions and to have certain reserves. The principle dictates the presence of a mechanism for changing the planned values, i.e. their possible adjustment to adapt to changing business circumstances. In addition, flexibility in planning means the presence of certain reserves or “safety allowances” that should absorb the results of work when conditions deteriorate.

The principle of accuracy requires the validity, detailing and concretization of the planned indicator. The validity of the plan in numerical terms means its compliance with the available resources, including the normal abilities and labor costs of the performers. The so-called tight plan, which exceeds this norm, does not leave reserves in case circumstances worsen, and the so-called underestimated plan creates conditions for unreasonable incentives for employees without due effort on their part. The need to detail and concretize the plan in the long term is less pronounced than in short term. The effect of this principle increases as the time of the plan approaches.

The principle of participation means that all specialists of the business entity, and, if necessary, external specialists and business partners, should be included in the development of planned indicators. The participation of future performers is mandatory in the development of the planning document. This increases the degree of their involvement in the work process, forms a sense of ownership. In the course of such participation, specialists contribute their ideas, offer their vision of solving problems, which enriches and refines the content of the plan, allowing you to create a really necessary and real document that combines the perspective of the positions of the structural divisions of the company. In the course of such participation, a system of measures is created, in the implementation of which genuine performers will be involved.

These are the most important requirements or principles of market planning in modern production. On their basis, all existing general scientific planning methods are developed and formed in the process of practical activity, which represent the process of searching, substantiating and selecting the necessary planned indicators and results.

Depending on the main goals or main approaches, the source information used, regulatory framework methods of obtaining and agreeing on certain final planned indicators, it is customary to distinguish between the following methods of intra-company planning: scientific, experimental, regulatory, balance, system-analytical, program-targeted, economic-mathematical, engineering-economic, design-variant, etc. . Each of these methods, judging by their name, has several dominant features, or priority requirements, to the main planned result.

For example, the scientific method is based on the wide use of deep knowledge about the subject of planning, the experimental method is based on the analysis and generalization of experimental data, the normative method is based on the application of initial standards, etc. In the planning process, none of the considered methods is applied in its pure form. Effective intra-company planning should be based on a systematic scientific approach based on a comprehensive and consistent study of the state of the enterprise and its internal and external environment.

Another element of the planning methodology is the system of measures (actions) necessary to implement the plan. The plan is a real guide to action. And the actions of the plan require their justifications. Without them, the plan will never become a reality. Hopes that the planned goal will be realized by itself are unlikely. Achieving the goal requires thoughtful, strong-willed and responsible actions. Therefore, the measures to implement the plan include:

a detailed description of the necessary actions;

Resource support;

a list of participating executors (services) and the definition of their differentiated tasks;

· terms of performance of settlement indicators.

Measures to achieve the goals of the plan require justification from the organizational, technological, marketing, personnel and other sides. Typical measures (actions) for the implementation of the planned indicator are provided for various areas activities - in the field of fixed capital, in the field of personnel, management, working capital, in the field of rationalization of production and distribution costs, etc.

The development of measures to implement the plan also includes assignments to performers - employees of departments and services, specialists. In such tasks, the main subgoals are indicated, i.e. tasks for performers. Measures to implement the plan should include deadlines as well as cost estimates. It can be developed:

a) for individual structural units;

b) as a whole for the company per block of tasks of the plan;

c) for an individual executor of the plan;

d) for a separate task of the plan.

It is mandatory to develop a company-wide cost estimate for the entire plan. The specification of the costs of the estimate should not interfere with a certain degree of freedom for the executors of the plan in the performance of its tasks.

3 Planning mechanisms

The sequence of actions within the planning function is called the function execution mechanism.

There are several typical planning mechanisms. Historically, the first planning mechanism is the so-called traditional planning (planning from the achieved). When implementing this mechanism, the following sequence of work on drawing up plans takes place:

The process begins with the implementation of the prediction sub-function. An extrapolation forecast is made that determines the state in which it would be possible to get into, given the invariance of the conditions for the functioning of the organization. The results of the forecast are fixed as the goals of the organization (arrow d in Fig. 1). Based on the formulated goals (arrow "b" in Fig. 1), they proceed to the preparation of long-term, medium-term and short-term plans, i.e. to the implementation of the subfunction "Planning itself".

At this stage, the adequacy of the resources of the organization is checked to achieve the goals formulated based on the prevailing trends. If there are enough resources, then they proceed (arrow "e" in Fig. 1) to the formation of disaggregated short-term plans (programs). If the drawing up of plans shows that the organization does not have enough resources to achieve the goals (for example, due to the high wear and tear of equipment, insufficient staffing, etc.), then they proceed (arrow "c" in Fig. 1) to adjust the forecast.

If during the preparation of programs (detailing and disaggregation of the plan) it turns out that there are not enough resources, then during traditional planning there is a return to the planning subfunction (arrow "f" in Fig. 1).

The advantages of the traditional planning mechanism include its relative simplicity. Such a mechanism is quite effective at large and medium-sized enterprises that produce traditional types of products in a relatively small assortment with stable social conditions. economic conditions and slow progress of scientific and technical processes.

Another planning mechanism is the so-called master planning or bottom-up planning. Such a planning mechanism is typical for multi-profile (diversified) organizations consisting of a large number of divisions (branches), each of which is relatively independent.

The initial stage of master planning is the implementation of the "Goal setting" subfunction, which determines the strategic and short-term goals for the organization as a whole. The formulated goals are brought to the subdivisions (arrow "g" in Fig. 1). Each division forms its own long-term and medium-term plans for its actions. The compiled programs are transferred to the center for the formation of a master plan (arrow "f" in Fig. 1). When drawing up a master plan, the sufficiency of the organization's resources is checked to meet the requests of individual departments.

In case of insufficiency of resources, the plans are returned to the subdivisions, while the size of the resources that each of them can apply for is specified (arrow "e" in Fig. 1). In the case of sufficient resources, they proceed to the formation of a forecast of the state of the organization (arrow "c"), which will be achieved by it when implementing the formed plans. After creating a forecast, it may be necessary to adjust the goals of the organization, which in Fig. 1 is indicated by the arrow "d".

The master planning mechanism is effective in diversified organizations operating in heterogeneous environments, for example, when some types of products are developing rapidly, while others are developing relatively slowly, or the company's products are sold in markets that differ sharply in their dynamics.

Target planning mechanism. With the target planning mechanism, the starting point for the formation of plans is goal setting. Further, based on the formed goals, the resources that are necessary to achieve them are determined (arrow "b" in Fig. 1). The possibility of obtaining such resources is predicted (arrow "c" in Fig. 1). Then, the amount of resources that can be obtained is compared with the amount needed to achieve the goal (arrow "a"). If there are not enough resources or there is a significant excess of them, then there is a return to goal setting (arrow "h"). If resources are sufficient, they move on to programming (arrow "e"). If, when drawing up disaggregated plans and programs, it turns out that the resources are still not enough, there is a return to drawing up plans and goals (arrow “f”).

The target planning mechanism is quite effective for large enterprises that produce science-intensive products in a relatively stable socio-economic environment. In its implementation, the presence of project-oriented plans in the enterprise is typical.

Adaptive planning involves the constant parallel formation of forecasts of changes in the environment and the goals of the organization. The generated forecasts and goals are compared with existing resources and plans (arrows "b" and "a" in Figure 1). If it turns out that the existing resources are sufficient to achieve the goals in a modified environment, then they move on to programming. If the intended goals turn out to be unattainable, then it is determined what should be the subject of adjustment - the target state (arrow “h”) or the forecast (if the organization can influence the change in the environment).

The mechanism of adaptive planning is directly related to the idea of ​​continuous planning, in which long-term and medium-term plans are adjusted at the very moment when there are changes (favorable or unfavorable) in the external environment of the organization or its internal production processes. Changes in long-term and short-term plans are also made if it turns out that the plans formed at the previous stages are not being implemented.

Adaptive planning is the only possible mechanism for implementing the planning function for organizations operating in rapidly changing scientific, technical and socio-economic environments.

Conclusion

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

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

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

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

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

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

By focusing on the information flow that is formed in the course of current activities, you can provide the organization with fresh ideas, correct its work in time, and always be on modern level and capitalize on change.

Introduction

Relevance of the research topic. Planning is the process of developing and establishing by the management of an enterprise a system of quantitative and qualitative indicators of its development, which determines the pace, proportions, development trends of this enterprise both in the current and in the future.

Because planning is the main function of management in an enterprise, which plays an important role in the efficiency of enterprise productivity, the study of this topic is really relevant.

Now almost everything is planned. Planning is the most basic of all managerial functions. It bridges the gap between where we are now and where we want to be.

Planning is essentially a choice. The need for it arises only when an alternative course of action is discovered.

The planned activity of an enterprise is one of the primary functions of its management, interacting with such functions as: organization, coordination, control, regulation, stimulation and analysis. Planning at the enterprise is an economic method of management, it is a process of designing the desired future, as well as effective ways to achieve it. The tasks of planning are to identify the prospects for changing the external environment of the company, the formation of goals and development strategies, the definition of priority tasks and actions to solve them. As well as determining the necessary costs and results, designing a change in the state of the enterprise, coordinating the work of all its divisions, monitoring the implementation of planned targets by all divisions of the company, and analyzing the achieved planned results.

Competent leaders are well aware that all great battles are first won on paper - on the plan, and only then in reality.

Object of study is OJSC Khlebozavod No. 5.

The aim of the study is: study the planning system at the enterprise under study. Several objectives follow from the purpose of the study:

To study the essence of the planning system in the enterprise;

To study the forms and types of planning at the enterprise;

To study the essence of intra-production planning;

Analyze the planning system at OAO Khlebozavod No. 5;

To identify the directions of development and further improvement of the planning system at the enterprise under study.

Theoretical and practical significance of the research . The provisions and conclusions of the course study can be used in research and teaching activities. Certain aspects of the problem can be reflected in curricula, become the basis for the development of university special and optional courses.

The structure of the course work. The work consists of an introduction, three chapters containing 7 paragraphs, conclusion, applications. At the end of the work there is a list of used sources, including 28 names.

1. Theoretical foundations of the planning system at the enterprise

1.1 The essence of the planning system in the enterprise and its tasks

A modern enterprise is a complex system that has to be managed in unstable conditions of transition to the market. The complex nature of the enterprise requires a preliminary analysis of both itself and the external environment and the development of a detailed sequence of actions for setting goals and their implementation, i.e. encourages a plan. Simultaneously dynamic and unstable external environment makes rigid and deterministic plans unworkable.

Planning works well in a stable, clear, formalized and predictable environment. In this case, planning allows you to anticipate all major upcoming events in advance and take all useful measures in time, including the efficient allocation and use of resources.

The term "system" covers a wide range of concepts that are used to highlight phenomena, objects, methods, rules from the nature around us. The concept of a system can be used to define a certain set in animate and inanimate nature. It can be: a system of knowledge in a certain field of science, a system of material objects, a system of indicators, that is, everything that can be a set of elements that are in mutual connection and interaction.

The following subsystems are distinguished in the enterprise planning system:

Social - a complex of relations between people as an organizational manifestation of the system;

Production and technical - material means: a complex of machines and equipment, materials, tools, energy;

Information subsystem - information elements and their interconnections.

Each of the listed subsystems has the characteristics of a system, but does not have the isolation inherent in independent systems. It is impossible to call a group of people working at an enterprise without material resources a system, and vice versa.

Preparation of production is the process of direct application of the labor of a team of workers in order to develop and organize the release of new types of products or the modernization of manufactured products.

The production preparation process is a special type of activity that combines the development of scientific and technical information with its transformation into a material object - new products.

The production plan of an industrial enterprise is the main goal: to prove to potential partners the company's ability to produce goods and services in a quality and timely manner, i.e. show the efficiency of the enterprise.

Here are the main tasks of production planning at a modern industrial enterprise:

Choosing the optimal company strategy for the future based on forecasts of alternative strategic marketing options;

Ensuring the sustainability of the functioning and development of the company;

Formation, using scientific approaches, of an optimal portfolio of innovations and innovations in terms of nomenclature and assortment;

Structuring the goals of innovation;

Comprehensive support for the implementation of plans;

Formation of organizational, technical and socio-economic measures to ensure the implementation of plans;

Coordination of the implementation of plans for tasks, performers, resources, deadlines, place and quality of work;

Stimulation of the implementation of plans.

The entire system of production planning consists of several stages of work of specialists in the departments for different direction work. Firstly, the main goal is set, on the basis of which further tasks of production planning come out, and, accordingly, further activities. Examples of such goals are:

1. Ensure long-term competitive advantages and long-term survival of the enterprise.

2. Determine the most important parameters of production and economic activities in the long term.

It should also be noted that plans can be drawn up both for just a year and for several years in advance.

1. Usage strengths enterprises in order to realize the opportunities that have appeared in the external environment.

2. Overcoming the weaknesses of the enterprise due to the emerging opportunities.

3. Elimination of threats of the external environment due to the strengths of the enterprise.

4. Profit maximization.

5. Conquest of sales markets.

6. Increasing the value of the enterprise.

7 Formation of innovation and investment strategy.

8. Development of an effective procurement policy.

9. Development of a pricing strategy.

Next, the most profitable way to achieve the goals of production planning is determined. Establishing a balance between the external environment and the internal structure of the enterprise. Optimizing the use of enterprise resources.

This is followed by a definition of the methods to be used in planning. Mostly formal methods.

Further, the assessment of the effectiveness of decisions is taken into account, such assessments can be:speed and adequacy of response to changes in the external environment, efficient use of resources.

1. Competitive advantages.

2. Competitive barriers.

3. Products.

4. Consumers.

5. Suppliers.

6. Partners.

7. Motivation.

8. Resources.

9. Efficiency.

10. Enterprise assets.

11. Structure of the enterprise.

12. Image of the enterprise.

13. Production program, sales.

14. Marketing.

15. Norms and standards.

16. Investments and capital investments.

17. Logistics.

18. Innovation.

19. Foreign economic activity.

20. Costs, profit.

21. Use of resources.

22. Personnel and pay.

1.2 Forms of planning and types of plans, the basics of organizing planning in the enterprise

1. From the point of view of mandatory planning tasks:

Directive

indicative planning

Directive planning is a decision-making process that is binding on planning objects. The entire system of socialist national economic planning had an exclusively directive character. Therefore, for failure to fulfill planned targets, the heads of enterprises bore disciplinary and sometimes even criminal liability. Directive plans are, as a rule, targeted and characterized by excessive detail.

indicative planning is the most widespread form of state planning of macroeconomic development worldwide. Indicative planning is the opposite of directive planning, because the indicative plan is not binding. In general, indicative planning is of a guiding, recommendatory nature.

In the course of activities, in the preparation of long-term plans, indicative planning is used, and in current planning, directive planning. These two plans should complement each other and be organically linked.

2. Depending on the period for which the plan is drawn up, and the degree of detail of planned calculations, it is customary to distinguish between:

Monopoly of state enterprises, due to the predominance of state property;
Rigid system of establishment of economic relations between enterprises;
Restriction of independence of business entities;
Concentration of production, orientation of production specialization not towards self-supporting, but towards national economic efficiency;
Closeness of the single national economic complex of the country.

From the point of view of the obligatory planning targets:

- directive

- indicative planning

According to the content of planned decisions, there are:

The time for the execution of individual operations for the manufacture of assembly units of products and products as a whole is determined by establishing the associated deadlines for the transfer of items by workshops-suppliers to their consumers;
Operational preparation of production is carried out by ordering and delivering to the workplace materials, blanks, tools, fixtures and other equipment necessary to fulfill the production plan;
Systematic accounting, control, analysis and regulation of the production process is carried out, preventing or eliminating its deviations from the planned schedule.?

Current and long-term planning of the development of the enterprise, development (selection) of new types of activities;
Opportunities for obtaining investment and credit resources, as well as the return of borrowed funds;
Proposals for the creation of joint and foreign enterprises;
The expediency of providing measures of state support.

4.In the theory and practice of planning, other types of planning can also be distinguished. covering both major and minor aspects of this process.

In particular, planning can be classified into the following categories:

1.2. Factors influencing the choice of planning form.
In practice, enterprises use various types of planning, and most often their combination. The combination of different types of planning, applied simultaneously on a particular business entity, is called form of planning.
The choice of one or another form of planning depends on many factors. The dominant position among them is occupied by the specifics of the enterprise. For example, a clothing manufacturing company plans its products for no more than 1-2 years, and a shipyard for at least 5-10 years.?
Among the many factors influencing the form of planning, three main ones can be distinguished:
A) Firm specific factors (concentration of capital, level of mechanization and automation of company management, geographic location of the company, etc.)
Here the content of the plan takes on various forms depending on the general conditions of reproduction, scientific and technological development, methods and features of the management of the company.
The most important of the factors determining intra-company planning is capital concentration. For example, the minimum size of fixed assets in a number of branches of American industry is hundreds of millions of dollars. The concentration of capital is enhanced by the processes of diversification and internationalization of capital.
The influence of scientific and technological progress on the production process and its management is expressed in the complication of the division of labor and the manufactured product and, as a result, the complication of the organizational and technical structure of the enterprise and association.
In the structure of the largest companies there are dozens of scientific laboratories, hundreds of production units, a complex system of logistics and marketing of finished products, including sales agents and technical service enterprises for consumers of their products. This puts forward strict requirements for the coordination of production participants, the need to plan their joint efforts.
Of no small importance is the fact that recently in the economy of many countries there has been a significant lag in the growth rate of the population's solvency from the growth rate of production capacities. This circumstance leads to the strengthening of the role of sales in the activities of companies. In this case, marketing becomes the most important object of planning in the enterprise.
A significant impact on the process of intra-company planning has mechanization and automation of control that is reflected in the forms and methods of planning. Since it allows to improve the degree of consistency and balance of plans for various functional areas of production and economic activities and structural divisions of the enterprise, it increases the overall culture of planned work, etc.
b) Environmental factors.
The external environment influences the form of planning through two groups of factors: direct and indirect impact.
Group of factors direct impact includes such factors that determine the direct impact on the planning decisions made in the form of various conditions and restrictions. The subjects of such influence can be suppliers and consumers, competitors, trade unions, central and local public authorities, etc.
To the group indirect impact includes factors that do not have an unambiguous influence on the planned decision.
But, nevertheless, they can affect the implementation of the decision through an indirect impact on the interests of the participants in the implementation of the decision, changes in the conditions for its implementation, etc. this may include the state of the economy, international events, political factors, scientific and technological progress, socio-cultural factors, etc.
The number of factors to which business entities are required to respond, as well as the level of variability of each factor, make up the complexity of the external environment, which may have different dynamics of change. Mobility of the environment is the rate of change in the environment of the enterprise. For different business entities, these changes can be of varying intensity. For example, for the electronics, pharmaceutical and chemical industries, the external environment is changing at a faster pace than for the confectionery industry or enterprises producing spare parts for automobiles.
c) Criteria determined by the specifics of the planning process.
In whatever economic entities the planning process is carried out, it always has the same structure, must comply with standard requirements, which also applies to the choice of specific forms of planning.?
For example, when choosing a form of planning, the following criteria can play a decisive role?:
The completeness of planning, which implies that when drawing up a plan, all events and factors that are important for making a decision should be taken into account. The presence of such conditions makes it possible to draw up a complete plan, coupled with a system of private plans.

Detailed planning, meaning the need to determine with sufficient detail all planned indicators.
Planning accuracy, which must be high enough to achieve the goal.
Elasticity and flexibility of planning. These requirements mean that the plan can adapt to changing conditions. Otherwise, there is a danger of its separation from the real conditions in which the plan is being implemented.

1.3. Organization of internal planning.
The plan of the enterprise in its content is a set of interrelated measures to increase profits by increasing the efficiency of the use of all resources used and the sale of products. The success and efficiency of the planning system is determined to a large extent by the level of its organization, which is aimed at a systematic combination of the main elements of the planning system:
- planned personnel formed into an organizational structure;
- planning mechanism;
- the process of substantiation, adoption and implementation of planned decisions (planning process);
- tools that support the planning process (information, technical, mathematical, software, organizational and linguistic support).
The entire planning organization system should be aimed at creating the most favorable conditions for improving production processes and enterprise management. If the theory of planning reveals the patterns and principles of substantiation of planning decisions, then the organization of planning explores the process-structural aspect?.

Planned staff.

Recruitment, including search, selection and hiring;
Placement (occupation of a position);
Employment, including activity evaluation and remuneration;
Development (promotion);
Exemption (fluidity, dismissal).

an increase in the investment and science-intensive nature of modern production;
strengthening in the conditions of competition the priority of quality and scientific and technical level of products.
increasing the importance of the creative work of all employees;
the strengthening of the collective nature of labor, due to the increase in the complexity of equipment and technology.

Foreign experience in organizing planning, in particular American, shows that the central planning service of a company is staffed with employees aged approximately 30 to 45 years. Younger persons are not recruited due to insufficient work experience. Employees over 45 are also rare. It is believed that they have exhausted their creative potential.?
When forming planning services, preference is given to economists who graduated with honors from the university, and engineers of this production profile.
The apparatus of new employees at the enterprise functions in the form of an appropriate organizational structure(OS) ?, which establishes the required number of planning personnel and its distribution among departments of the management apparatus, determines the composition of planning bodies, regulates linear, functional and information communications between planners and departments, establishes the rights, duties and responsibilities of planners, determines the requirements for their professional level, etc.?
Each enterprise approaches the choice of organizational planning structure strictly individually. Nevertheless, it is possible to single out groups of enterprises with the most typical schemes of such structures.
This classification is based on an industry characteristic. All enterprises (associations) can be divided into three groups according to their sectoral characteristics: sectoral, diversified and intersectoral.
TO industry group include enterprises (associations) whose activities are limited to any one branch of industry. For example, enterprises producing steel, oil products, processed minerals, etc.
Practice shows that the planning OS in such business entities is relatively simple. In some economic entities, planning is completely centralized at the level of top management, in others - centralization in planning by subordinate enterprises at the level of departments, which have relatively high independence in making production and economic decisions, is combined with decentralization in the management of departments by the top administration.
Departments, along with the management of structural production units (shops, buildings, industries, enterprises) can manage other types of activities: supply and marketing, research and development work, etc.
Such a production and marketing department can unite a group of specialized enterprises, which characterizes the horizontal integration of production. Branches are created with the aim of expanding the channels for selling products and providing our own production with all the necessary components: semi-finished products, raw materials, packaging, spare parts, repair base, after-sales service for products, etc.
Diversified business entities have a more complex organizational structure.
Diversified Group business entities are usually united by large industrial concerns, which, by the nature of their products, are engaged in two or three or more industries.
An example of this form of organization of production and planning is the largest concern in the United States, General Motors. Its organizational management structure, like most other American concerns, consists of four main links:
1. supreme administration, directing all the activities of the concern;
2. administration of production groups coordinating the activities of production units;
3. administration of departments that manage the work of enterprises;
4. administration of the enterprises themselves.
The top management of the company is represented by a board of directors, which includes the chairman of the board of directors, the president of the company, the vice chairman, senior vice presidents and vice presidents, many of whom head production groups and divisions of the concern, as well as other companies and banks. Participation in the management of several corporations by the heads of the largest companies contributes to the strengthening of intercompany ties and simplifies the process of planning the production and economic activities of the concern. In total, the top management can have up to 30 members.
Such a cumbersome at first glance, the administrative apparatus requires strict subordination.
Senior personnel manage enterprises through intermediate links represented by production groups and departments. At the same time, each lead vice president has his own sphere of influence. One of them, as a rule, manages all departments of the highest administration, others - production groups, which include production departments.
Each branch is a complex of interconnected enterprises located in different areas. In our understanding, a branch is a large production association, which includes enterprises of two levels. The first level is represented by enterprises with a high degree of specialization, manufacturing semi-finished products. They deliver products to second-tier assembly plants where the final product is made. This is the essence of the vertical integration of production in diversified companies, on which the entire system of planning and management is built.
This system has the following advantages.
Firstly, decentralization is achieved in the planning and management of enterprises within the group.
Secondly, combining enterprises into large production complexes (branches) and bringing the latter into production groups makes it possible to establish a rhythmic work of interconnected enterprises, to plan an optimal investment program for enterprises of each department and group as a whole, taking into account the interests of enterprises and the concern. In addition, a closer connection is provided between enterprises and research institutes and laboratories that are part of the structure of the department; facilitating the involvement of qualified consultants in the field of planning and production management in practical work; it becomes possible to optimize production capacities and workforce on a branch-wide scale.
Third, the centralization of supply and marketing functions allows you to reduce the costs of these activities and quickly maneuver material resources.
Fourth, all four levels of management (top administration, management of production groups, departments and enterprises) are connected by one system of commercial calculation, which ensures complete independence in planning, freedom and efficiency in work, a high degree of responsibility and interest in the final results of activities.

Related to intersectoral companies business entities specialize in the production of products consumed by industry and diversified enterprises and associations. A diversified company can simultaneously produce parts and assemblies for the automotive and aviation industries, insulation and building materials for construction, packaging materials for the food industry, etc. Such organizations withstand competition from industry and diversified companies due to lower costs due to the high specialization of production and mass production.
The planning system in cross-industry companies is largely identical to the system adopted in the auxiliary divisions of large industrial and multi-industry concerns, which produce products mainly for the needs of the main auxiliary divisions and only partially sell it to other companies. However, in the presence of unified planning blocks, even in the same type of business entities, there are differences in the means and methods of their implementation, which indicates the constant development and improvement of the planning system in accordance with changing production conditions and the external environment.
Multi-stage planning did not take shape all at once, but gradually, with the growth of companies, as an objective reaction to changing business conditions due to the external environment.?
2.planning mechanism.
The planning mechanism is understood as a set of means and methods by which planned decisions are made and their implementation is ensured. If the organizational structure reflects the external structure of the planning system, its form, then

the mechanism reveals the internal structure and content of the planning system.
The scheduling mechanism includes:

apparatus for developing goals and objectives for the functioning of the enterprise;
planning functions
planning methods.

a) Goals and objectives of planning.

They should be functional so that managers at various levels can easily transform goals that are set at a higher level into tasks for lower levels;
There must be a temporary connection between long-term and short-term goals;
Goals should reviewed periodically so that the internal capabilities correspond to the existing conditions;
Goals should provide the necessary concentration of resources and efforts;
Always needed set a system of goals rather than a single target;
Goals should cover all areas of the company.

I.
100% Degree of goal achievement I
A
IN

C Degree of realization of the goal II

0 % 100 %

Fig.3 Possible combination of goals in case of their competition.

II.

WITH
Degree of implementation
goals II
0 % 100 %
Rice. 5 Possible combination of independent targets.
That is, the goals of the enterprise are not interconnected.

b) Planning functions.

Security.

Optimization.

6) Function of coordination and integration.
Planning should bring people together, both in the process of developing the plan and in the process of implementing it. It should also prevent conflicts, take into account the integration of various areas of the enterprise.

Ordering function.

Documentation feature.

progressive planning (bottom up method).

Retrograde method ("top down").

Circle method (counter planning).

Definition of the purpose of planning.

Problem analysis.

1.4 The structure of planning bodies in the enterprise.
Intra-company planning as an integral part of the enterprise management process can have the following organizational forms:
- with central planning functions
- with decentralized planning functions.
According to these forms, a system of planning bodies of a particular economic entity is being built.?
In a company with centralized functions planning under the top management, a special planning service is created, called the planning and control department. She reports directly to the president or vice president, develops long-term and current plans and monitors the progress of their implementation.
With a centralized planning system, it is easier to coordinate the work of interconnected enterprises. However, with the expansion of the company's activities, the strengthening of the diversification process and the emergence of diversified concerns, it becomes impossible to plan their work from one center.
At decentralized system Intra-company planning, planned work is carried out at three levels. At the senior management level, the company has a central planning service that develops only long-term plans. Each production department has its own planning department, which draws up the current plan for the complex of its enterprises.
In this variant, the centralization of long-term planning and the decentralization of the current one contributes to an increase in the initiative of departments and enterprises in the use of production capabilities.
The main planning work is concentrated in production units, and is built taking into account the specifics of their work.
The degree of decentralization of planning functions in different firms may be different. For example, forward planning may not always be focused only at the highest level. In firms where branches can be compared to large companies, such as General Motors, the bulk of the forward planning work of the branches is done in the planning departments of the branches. In this case, the planned service is entrusted with the functions of developing a general strategy for the company, coordinating and controlling the work of planning services of departments, checking the state of current financial expenses of departments and enterprises.?
The place of the central planning service in the composition of the top management of the firm may be different. Most often, it is remote from the main administration.
The removal of the central service is carried out so that its employees are not used for all sorts of emergency work and are not under pressure from other departments of the top management of the company. This allows planners to be freed from performing operational functions that are unusual for them and to focus on specific planning problems.
Different approaches can also be taken when creating planning departments in the main production link - at enterprises.
In large American firms with a decentralized planning system, this department is called the production planning and control department and most often consists of three sectors:
1. production planning;
2.production control;
3. sector of control over production stocks.
And this is what it looks like graphically:

Fig.6 Scheme of a department of a large manufacturing enterprise.
Each of the sectors, in turn, consists of several groups.

The main functions of the production planning and control department may vary depending on the scale and nature of production.
Is the current structure of planned services fundamentally different from the structure common in the enterprises of the former USSR? The difference is that in contemporary practice all these functions are performed in various functional departments, for example, in the department of labor and wages, planning and economic department, etc.
In general, domestic planning is decentralized and dispersed in almost all functional departments of enterprises.

2. Types of planning.

UDC: 338.43:636.5 (470.333)

ORGANIZATION OF THE PLANNING SYSTEM AT THE ENTERPRISE

Kuzmitskaya A.A., Candidate of Economic Sciences, Associate Professor, Bryansk State Agricultural Academy

Summary: The article presents the main provisions on the organization of the planning system at the enterprise. As an example, consider the planned

activities of the poultry enterprise Pobeda-Agro CJSC. It is concluded that it is necessary to improve the planning system for the considered

enterprise, the most significant events for the organization effective system planning.

Keywords: planning system, forecasting, risk assessment, business planning, strategic plan.

The resume: In the article are represented basic condition on the organization of planning system at the enterprise. As an example is examined the planned activity of the poultry-breeding enterprise of privately held company "Victory-agro". Is made conclusion about the need of improving planning system at the enterprise in question, the most significant measures for the organization of the effective system of planning are indicated.

The keywords: planning system, prognostication, the estimation of risks, business-planning, strategic plan.

Introduction. Process Results

planning materialize in the form of a system of enterprise plans - a set of development plans and activities of the organization and its divisions, agreed on goals, deadlines and resources. The system of plans serves as a tool for implementing the strategy. Its purpose is to direct current activities organizations to achieve strategic goals and organize the coordinated work of all departments to achieve these goals.

The planning process is based on a set of principles or rules that must be taken into account in its implementation.

The guiding principle of the market

planning is the participation of the maximum number of employees in the work on the plan already at its earliest stages.

An important principle of planning is economy. Its essence is that plans should provide for such a way to achieve the goal, which is associated with the maximum effect obtained, and the costs of drawing up the plan should not exceed it.

Planning must be flexible. Flexibility is achieved by giving plans the ability to change their direction, but this is only permissible within certain limits, since, for example, it is not always possible to postpone a decision until there is full confidence in its correctness. In general, flexibility reduces the risk of loss caused by unexpected

circumstances, but may require

Another principle of planning is continuity, due to

the appropriate nature of the economic activity of the enterprise. As a result, planning is seen not as a single act, but as a constantly updated process of drawing up plans, setting goals, developing strategies, allocating resources, creating projects for restructuring the organization in accordance with changing conditions.

The planning process should be based on the principles of coordination and integration. Coordination of planned activities occurs "horizontally", that is, between units of the same level. And integration is “vertically”, between higher and lower units. As a result, the planning process acquires the necessary integrity and unity.

a goal-oriented set of plans, between which there are specific links that manifest themselves in the form of the structure of the plans themselves.

Materials and methods. The following research methods were used: observation and comparison, statistical, economic and mathematical.

Results and its discussion. At present

considerable additional costs, which must always be weighed against the risk.

In addition to the principles of planning listed above, other principles are often used in practice: proportionality, methodological unity of plans,

optimality and others.

Enterprise planning system -

At present, the problem of organizing an effective planning system is one of the most relevant for most Russian enterprises, including poultry farms. As an object of study, the activity of CJSC Pobeda-Agro in the Dyatkovo district is considered. Studies have shown that CJSC Pobeda-Agro is a major producer of poultry meat in the Bryansk region (Table 1).

Table 1 - Key indicators of production and marketing activities in the broiler poultry farming of Pobeda - Agro CJSC

Indicators 2011 2012 2013 2013 in % to:

2011 2012

Poultry population, thous. head 983 1108 1015 103.3 91.6

Gross growth, c 181373 200455 216226 119.2 107.9

Average daily gain per head, g 50.6 49.6 58.4 115.4 117.7

Implementation of growth, c 146654 200558 217376 148.2 108.4

The cost of gross output, rub. 704761 791511 917257 130.2 115.9

Labor costs, thousand man-hours. 242 240 238 98.3 99.2

Selling price 1c, rub. 6476.2 6116.9 5579.5 86.2 91.2

Proceeds from sales, rub. 949760 1226792 1212859 127.7 98.9

Level of marketability, % 80.9 100.1 100.5 19.6 p.p. 0.4 p.p.

Profitability level, % 9.5 24.1 10.3 0.8* p.p.** -13.8* p.p.

* - deviation

** - percentage points

CJSC Pobeda-Agro is a profitable poultry enterprise with a stable material, resource and financial base. The main activity of the enterprise is the production and processing of poultry meat.

In general, the enterprise for the period from 2011 to 2013 has seen an increase in the dynamics of the number and productivity of poultry. As a result, there is an increase in the production of poultry meat. The production process at the enterprise is a closed cycle, consisting of the main links "production - processing - sale".

The cost of poultry production in 2013 increased by 30.2%. The sales price of products decreased by 2013 by 13.8%, sales revenue increased by 27.7%, the level of marketability in 2013 compared to 2011 increased by 19.6 percentage points. The level of profitability in 2013 was 10.3%, which is 0.8 percentage points higher than in 2011.

divisions. In decentralized enterprises, the planning authority determines the goals, resource limits, as well as a single form of plans, which are already compiled by the units themselves. He also coordinates these plans, interconnects them and, on their basis, draws up a master plan for the enterprise.

Three approaches to planning can be used, taking into account the economic capabilities of the enterprise. If the enterprise

The profitable activity of the analyzed enterprise is due to competent

organization, clear coordination and management of the entire production process. Planning is the main function of management. Pobeda-Agro CJSC uses tactical (production plan, annual profit plan) and long-term (medium-term) planning. The plans developed at the enterprise need to be systematized.

Depending on the degree of centralization of the enterprise, there are three options for organizing the planning process. In conditions of high centralization, the planning body of the enterprise single-handedly makes most of the decisions concerning

planning activities not only of the organization as a whole, but also of individual units. If the level of centralization is medium, then the planning authority makes only fundamental decisions, which are subsequently decentralized by the planning authorities.

1) single-cycle planning systems, including one planned cycle for developing a sales forecast and, on its basis, drawing up an enterprise budget;

2) two-cycle systems, in which the preparation of the budget is preceded by a cycle of formation of functional plans for various areas of the enterprise;

3) three-cycle systems in which

is experiencing a shortage of resources, and the appearance of additional ones is not expected in the future, it is precisely on the basis of their availability that goals are set that it can actually achieve. The goals are not revised further, even if there are favorable opportunities, since there may not be enough funds to achieve them. Small businesses use this approach the main task which is survival.

Wealthier enterprises can afford to seize such favorable opportunities by investing in their extra funds, the surplus of which they have. In this case, when drawing up plans, it is assumed that in the future they can be adjusted in accordance with the changed situation. This approach to planning is called adaptive.

An enterprise with significant resources can use an optimization approach to planning - plans are drawn up based on the goals set, taking into account the fact that there are always funds for a profitable new investment. Pobeda-Agro CJSC can use both adaptation and optimization approaches.

As a result of summarizing the experience of the planned work of Russian enterprises in modern conditions a certain

classification of planning systems. It consists of three groups:

functional planning and

budgeting is preceded by strategic planning.

The third group of plans of the system most fully satisfies the market conditions and needs of enterprises and can be used when planning activities in CJSC Pobeda-Agro. As practice shows, a planning system or a system of plans must meet certain requirements and always has a specific structure determined by the subject of planning.

According to the system approach, the system of enterprise plans must meet certain requirements:

purposefulness, integrity, completeness, as well as the appropriate structure for building plans, integrated into a single system. In addition, the planning system must be endowed with a degree of flexibility and be efficient in implementation. The logic behind the development of the plan should be based on the systematic approach shown in Figure 1.

The planning process at a poultry enterprise is complex and time-consuming, because in addition to production and marketing

restrictions that any enterprise has, the process of growing poultry is associated with some uncertainty. It is impossible to predict for sure the percentage of hatching of chickens, the yield of meat and offal, the daily weight gain.

Rice. 1. Sequence of plan development

Under these conditions, a software technological cycle is necessary in the main and

planning system containing elements of auxiliary production has its own

production, accounting and documentary reflection in the program and

management accounting. For CJSC "Victory - can be analyzed using

product 1C: "Poultry" (Fig. 2). Every perspective. stage

Rice. 2. Software system planning in broiler poultry farming

On present stage planning of broiler poultry farming, the automated system of reporting and analysis of the work of the poultry breeding enterprise "Tekhnolog" is of particular relevance.

Software "Technolog" is designed to enter information about the activities of the enterprise into the database for the purpose of subsequent forecasting and planning of its activities.

In modern economic conditions, system planning is impossible without forecasting and risk assessment at the enterprise. For

for a poultry enterprise, this is most relevant, since the analyzed enterprise operates in a highly competitive environment. Increase

production of poultry meat at CJSC Pobeda-Agro in the future is associated with the emergence of new risks in the production and sale of products, the main of which are the loss of product quality, shortage of personnel, obsolescence of technologies and changes consumer preferences(Table 2).

Table 2 - Risk assessment in the production and sale of poultry meat in Pobeda-Agro CJSC

Name of risk Probability of occurrence of risks, % Weight of risk Points

Legal risks

Change tax legislation(increase in tax burden, including penalties and fines) 25 0.036 0.9

Operational risks

Increased competition 75 0.375 28

Loss of product quality 50 0.036 1.8

Increase in the cost of raw materials (including energy carriers, fuels and lubricants) 25 0.375 9.4

Shortage of personnel (technologies, workers of the main production) 50 0.036 1.8

Increasing crime rate (theft) 25 0.036 0.9

Change in consumer preferences 50 0.036 1.8

Financial risks

Deterioration of the macroeconomic situation due to the crisis, decrease in income (purchasing power of the population) 25 0.036 0.9

Deterioration of credit conditions 25 0.036 0.9

Decrease in business profitability 50 0.036 1.8

Total for the totality of risks 48.2

Therefore, in order to create an efficient and sustainable development In the future, the poultry enterprise is invited to pay more attention to business planning, which is a reliable way to express innovative business ideas. One of the innovations at the enterprise can be a business project related to

contracts with legal entities and individual entrepreneurs for the supply of down and feather products to them. Consumers of down and feather raw materials can be procurement enterprises in the regions of the country and the CIS. The production of similar products in the region on an industrial basis is practically not carried out. Technology

introduction of a line for the processing of down and feather raw materials in CJSC Pobeda-Agro (Table 3). Comprehensive processing of chicken feathers will make it possible to more rationally use poultry farm waste, obtain feed protein, biologically active substances, fabrics and other materials that meet modern environmental requirements. This line is intended for the production of down and feather products, which are further used by textile enterprises. In the future, it is planned to conclude

preparation of down - raw mass at existing poultry farms is an accompanying process. In the private agricultural sector of the Bryansk region, the procurement of down and feather raw materials is underdeveloped. The above factors confirm the expediency of filling this market niche in view of the growing need for high-quality down and feather raw materials in the domestic and foreign markets.

Table 3 - Economic efficiency from the introduction of a line for the processing of down - feather raw materials in CJSC "Pobeda - Agro" (approximate design data)

Indicators Type of product (down and feather raw materials)

Sales volume for the year, tons 203

Production cost, rub. for 1t 22690

Commercial cost, rub. for 1 ton 15350

Selling price of 1 ton, rub. 50238

Cash proceeds, rub. 10198314

Profit, rub. 2120580

Profitability level, % 22.4

Business planning in modern business conditions is

an integral part of the process

strategic planning for the development of broiler poultry farming, this is especially true when introducing innovative technologies.

Strategic planning is the most important part of the planning system in the enterprise. It is a tool with the help of which a system of goals for the functioning of an enterprise is formed and

the efforts of the entire team are united to achieve it. His most important

the task is to provide innovations necessary for the life of the enterprise.

To obtain a positive effect from the introduction of system planning, it is necessary to follow the sequence of implementation of plans, as well as exercise control at each stage of the planning process and, if possible, make timely

corrections and additions. The level of profitability for the future (taking into account the implementation of a business project) can be 29.5%.

Growth reserves economic efficiency in broiler poultry farming of CJSC Pobeda-Agro for the future

Indicators 2013 Project Deviation (+,-)

Livestock, thousand heads 1015 1121 106

Gross growth, c 216226 247568 31342

Average daily weight gain 1 goal. birds., g 58.4 70.2 11.8

The cost of gross output, thousand rubles 917257 997248 79991

Labor costs, thousand man-hours. 238 218 -20

Unit cost of production, rub. 3436 3220 -216

Net income, thousand rubles 469844 494069 24225

Production profitability level, % 17.7 29.5 +11.8 p.p.

When forming a planning system for new plans, which should take into account: the enterprise proceeds from the principle - what the enterprise managed to do by implementing

enterprises as a business activity center their plans;

or as a goal-oriented structure - what is the gap between the planned

potential, processes and objects. The enterprise planning system should consist of separate subsystems:

Planning goals, the subject of which are the highest material, cost and social goals, in the aggregate, determining the policy of the enterprise (general target planning);

Capacity planning, covering planning by type, facility and capacity structure;

Planning of processes and objects, within the framework of which the sequence of ongoing processes necessary to achieve the goal is determined in time and space, and the type and amount of use of subjects and volumes of resources in the relevant processes are established;

Planning calculations, which are a quantitative expression of planning.

The planning process at an enterprise, including a poultry farm, should take place in stages.

First stage. The enterprise conducts research of the external and internal environment of the organization. Identifies the main components of the organizational environment, highlights those that really matter to the organization, collects and monitors information about these components, makes forecasts for the future state of the environment, and assesses the real state of the enterprise.

Second phase. The enterprise sets the desired directions and guidelines for its activities: vision, mission, set of goals. Sometimes the stage of setting goals precedes the analysis of the environment.

Third stage. Strategic analysis. The enterprise compares the goals (desired indicators) and the results of studies of external and internal environmental factors (limiting the achievement of the desired indicators), determines the gap between them. With the help of methods strategic analysis various strategies are being developed.

Fourth stage. The choice of one of the alternative strategies and its development are made.

Fifth stage. being prepared

final strategic plan

enterprise activities.

Sixth stage. Medium term planning. Medium-term plans and programs are being prepared.

Seventh stage. Based on the strategic plan and the results of medium-term planning, the enterprise develops annual operational plans and projects.

indicators and actual performance.

The implementation of these steps will help streamline planned activities at the enterprise.

Conclusions. Summarizing the above, it should be noted that in the current economic conditions, it is important to plan the activities of an enterprise for the future. This can be achieved through the organization of a planning system that will promote efficient and sustainable production. System

planning in Pobeda-Agro CJSC needs to be improved, namely, current planning should be of a program nature, include forecasting and risk assessment, long-term planning should be supplemented by business planning, which is an integral part of the strategic plan of the enterprise. The main summary planning document for the enterprise should be a strategic plan. Only a set of plans combined into a system will allow the enterprise to function successfully in the face of increasing competition.

Literature. 1. Taramonov, S.N. Planning at the agro-industrial complex enterprise / S.N. Taramonov. - Rostov n / D: Phoenix, 2010. - 446 p.

2. Kuzyk, B.N. Forecasting, strategic planning and national programming: Textbook / B.N. Kuzyk, V.I. Kushlin, Yu.V. Yakovets. - 2nd ed., revised. and additional - M.: CJSC "Publishing House" Economics ", 2008. - 575 p.

3. Kuzmitskaya, A.A. Modern aspects of the organization of strategic planning in the agro-industrial complex / A.A. Kuzmitskaya, L.V. Ozerova // Management economic systems: electronic scientific journal. - 2014. - No. 3 (63). - P.42-53.

4. Kuzmitskaya, A.A. State and prospects of innovative development of animal husbandry in the Bryansk region / A.A. Kuzmitskaya, E.N. Kislova, M.A. Babiak, E.E. Babiak // Scientific journal "Bulletin of Bryansk state university. Economics". - Bryansk: RIO BGU, 2013. 3. - S. 208 - 212.

5. Kuzmitskaya, A.A. Features and main directions of development of strategic planning at the enterprises of the agro-industrial complex. / A.A. Kuzmitskaya // Innovations in economics, science and education: concepts, problems, solutions. Materials of the international scientific - methodological conference. - Bryansk: BSHA, 2014. - 364 p.

6. Dyachenko, O.V. globalization and food security Russia / O.V.

The eighth and ninth stages, while not being the stages of the direct planning process, nevertheless, determine the prerequisites for creating

Dyachenko // Scientific journal "Nikon Readings". - Moscow, 2011. No. 16. - S. 13-14.