^ 1. by content
Technical and economic planning,
Operational and production planning,
Business planning,
Financial and investment planning,
Supply and sales planning.
2. Based on development time, the following types of planning are distinguished:
3. By area of application there are:
Intershop planning,
Intra-shop planning,
Brigade planning,
Individual planning,
those. the object of planning in this case is a separate division of the enterprise.
^ 4. According to the stages of development, there are:
Pre-planning
final planning.
5. on the accuracy of the development of plans
Integrated planning,
Refined planning.
The accuracy of plans depends on many factors, but the most important of them are:
Tasks to be solved in this planning period
The professionalism of the specialist of this planned service.
Characteristics of plans by development time
The difference between the plans in this case is the timing of the final result. As for the planning object, it, as a rule, does not change. Each of these types of planning has its own distinctive features. They are as follows:
Exactly the set planning interval
Degrees of differentiation
Distribution of responsibilities between specialists economic services
The wider the planning interval, the higher the uncertainty of the planned target.
Strategic planning
– This is a forecast of the company's activities for a separate perspective. This type planning is expressed not in detailed questions, but in a sketch of the main activities of the enterprise. Here is the planning period is 10-15 years
. This period is determined as follows:
During this period, there is a turnover of fixed assets
There is a change in technology, technology
Consumer tastes are changing radically.
This type of work at the enterprise is carried out by specialists of the highest rank.
On the basis of strategic planning, work is carried out to long term planning. The period of development of these plans 3-5 years . Here the guidelines defined in strategic planning are developed. This work addresses such issues as forecast for production volumes, forecast for sales markets, forecast for costs and income. But here, too, the calculations are carried out on a larger scale.
On the base long-term planning work is being carried out on short-term planning. It runs on 1-3 years . In this work, a plan for the first year is developed in detail and a forecast is made for the second and third years.
Current planning – This is planning of the enterprise's activities for the year. All aspects of the enterprise’s activities are discussed in detail here..
Operational and production planning (OPP) is a continuation of technical and economic planning. This is planning the activities of an enterprise or company for a short period of time (quarter, month).
All of the types of planning discussed above constitute a single planning system, and not one of these types of planning should be omitted.
On domestic enterprises current planning becomes the main type of planned work.
Current planning (plan for the year) – This is a comprehensive program of production, economic, financial, commercial activities enterprises or firms. The tasks solved by this type of planned work are determined, first of all, by the owner of the enterprise and the market situation.
To the most important tasks annual p-p should include:
1. providing consumers with products or services in accordance with concluded contracts.
2. providing production with the necessary resources.
3. timely implementation of developed plans.
4. monitoring the progress of planned tasks.
5. ensuring the profitability of production.
6. identification of internal production reserves.
7. preventing production disruptions.
8. analysis and assessment of the results of the enterprise’s activities.
Initial data in the development of the annual p-p are:
Productive capacity,
Concluded contracts for the supply of goods or services for a given period,
Concluded contracts for the supply of products to foreign markets,
The results of studying consumer demand for products produced by the enterprise or services provided,
Norms and regulations,
Prices for products or services,
Prices and tariffs for resources,
And other data.
^
Contents of the enterprise's annual income statement
| Section names | before the transition of enterprises to work in new operating conditions | present time |
| 1. Production and sales of products | + | production plan, marketing plan |
| 2. Indicators of increasing eq. efficiency of the industry | + | investment plan |
| 3. Technical improvement of production | + |
|
| 4. Norms and standards | + | + |
| 5. Logistics | + | + |
| 6. capital construction | + | + |
| 7. Labor, personnel, salary | + | organizational plan |
| 8. S/st, profit, profitability | + | + |
| 9. Economic Stimulus Funds | + | enterprise funds |
| 10. Financial plan | + | + |
| 11. Social development of the team | + | + |
| 12. Nature conservation and environment | + | environmental program |
The development of any enterprise plan ends with the calculation of the main technical and economic indicators, which are always number 1 in the enterprise plan.
To the main plan issues enterprises should be classified as:
1. production capacities and their use,
2. forecast for production and sales volumes,
3. issues of the enterprise’s logistics plan,
4. cost and profit forecast,
5. financial plan enterprises.
7) Stages of the runway, their characteristics.
For the first time in our country, a plan was developed in the 20s and was called “industrial financial plan”. runway stages.
| Period of time | Plan name | Characteristics of the plan |
| 1)20s | "industrial financial plan" | Questions on production and finance were worked out. |
| 2) 30s | "tekhpromfinplan" | In addition to issues related to production and finance, issues of technical improvement of production were resolved. |
| 3) 30-80s | "tekhpromfinplan" | The same |
| 4) mid 80s, early 90s | PESRP (plan for economic and social development enterprises) | In addition to the above issues, issues of a social nature were considered. |
| 5) early 90s, 92.93 years | OPP – promptly – production planning | The planning system in our country was allowed. |
| 6) currently | ||
| 6.1) on former state enterprises (now JSC) | Annual P-P | An extensive program of production, commercial, social, and enterprise activities. |
| 6.2) reconstruction of the enterprise | Business plan | |
| 6.3) small enterprise | Business plan |
^ 8)Organization of planned work on industrial enterprise. Basic requirements for the organization of planned work at an industrial enterprise at the present time.
The entire planning organization system should be aimed at creating favorable conditions for the implementation of the production process and enterprise management. This system includes the following elements: 1) the organizational structure and structure of the enterprise, 2) the planning mechanism, 3) the process of justifying the adoption and implementation of planned decisions, i.e. the planning process itself, 4) tools that support the planning process.
Characteristics of elements of the planning organization system
.
(1) Organizational structure
depends on many factors, the most important of which include the following: 1) the size of the enterprise, 2) the dynamism of the market in which the enterprise’s products are sold, 3) industry affiliation, 4) form of ownership, 5) degree of specialization, 6) foreign economic activity enterprise, 7) composition and number of divisions of the enterprise and other enterprise management structure can is built according to a linear principle, so functional subordination various departments. Mixed options are possible. The organization of the planned work of the enterprise and control over the progress of implementation of planned decisions is entrusted to the specialists of the planning department or the planning and economic department. The staff of the planning department, together with the management of the enterprise, develops the company's strategy, participates in the selection and justification of the economic goals of the enterprise, and also sums up the results of the production, economic and commercial activities of the enterprise. The planning department at each enterprise interacts with the planning bureau of individual divisions, as well as with the functional divisions of the enterprise. In small enterprises there is no planning department. The functions in this case are performed by 1 or 2 planners.
(2) Enterprise planning mechanism
– a set of means and methods by which a planned decision is made and implemented. The organization of planning at enterprises is entrusted to economic services. The head of the economic service, together with the management of the enterprise, works out a strategy for its development for the future, and in the future - goals and objectives to achieve in the future. Once goals and objectives are approved, they become mandatory for implementation by all departments of the enterprise.
On large enterprises the number of economic service workers is high, in medium and small ones there are 1-2 people.
If the organizational structure reflects the external structure of the planning system, then the planning mechanism reveals the internal content of planned work. IN general view the planning mechanism includes: 2.1) goals and objectives of the enterprise’s functioning, developed by the enterprise’s management apparatus. 2.2) planning functions, 2.3) planning methods. 2.1) goals and objectives.
(3) V practical activities enterprises there are 3 basic schemes for organizing planning in production: 1) bottom-up, 2) top-down, 3) the principle of counter flows.
Bottom-up planning carried out in the direction from the divisions of the enterprise to its highest echelons. In this case, the planning department at the enterprise is usually small. In this case, issues are worked out in the divisions of the enterprise. In charge specialists of the central economic service include: coordination of all actions both to develop the plan and monitor it. This planning scheme is most appropriate for its production orientation .
Top-down planning – planning is carried out in the direction from the central economic service of the enterprise to its divisions. In this case, the main issues are worked out at the level of the enterprise as a whole. The number of specialists in the economic services of the enterprise is significant. Divisions of the enterprise, having received control tasks, determine the plan of their actions for a given period. This scheme allows you to solve the most important tasks of the enterprise and coordinate the work of all its departments. However, with this planning organization scheme it is difficult to use all the reserves of the enterprise division. This scheme used in the consumer orientation of the enterprise .
The principle of counter flows . It is built on coordinated work between the central economic service of the enterprise and its divisions. This scheme is considered the most rational, because. it includes strengths 2 previous schemes. Most TPs use the 2nd scheduling scheme. In the planned work of the enterprise, it is conditionally possible to single out 4 stages: 1) analysis of the market situation. In the region, industry and directly the sphere of activity of the enterprise itself, 2) analysis of the current and future positions of the enterprise, 3) planning itself, 4) monitoring the progress of implementation of planned decisions. The planning procedure, the list of plan types, and their structure are established directly by the head of the enterprise.
The planning procedure and the list of developed plans are approved directly by the management of the enterprise. The latter is reflected in regulations one enterprise or another. The planning procedure in individual divisions of the enterprise is approved by its central economic service.
(4) Means to achieve planned decisions
: 1) information, 2) technical means, 3) software.
^
High level of organization of planned work
in enterprises depends on many factors and ultimately promotes
: 1)increasing the degree of utilization of production capacity; 2) the principle of self-financing and self-sufficiency is fully implemented; 3)increasing the level of competitiveness of products; 4) increasing the level of competitiveness of the enterprise as a whole; 5) conquering new markets for products; 6) better solution of social problems of the enterprise team.
Main requirements
to the organization of planned work at the enterprise at present: 1) compliance with the principle of self-financing and self-sufficiency; 2) a clearly proven methodology for performing planning by enterprise specialists; 3) development of measures to increase the competitiveness of the enterprise; 4) increasing the degree of use of production facilities enterprise capacity,
^
9) Planning methodology, its characteristics.
Planning methods have the most important theoretical and practical importance in planning. They are developed based on planning principles.
Planning method – These are specific technical techniques that allow you to perform economic calculations, indicators and make justifications for planned targets.
The more accurately the planning method is chosen, the more efficiently it will be implemented in production. In the economic practice of industrial enterprises, a wide variety of planning methods are used. IN Lately the most widely used are the following planning methods :
Balance sheet method
Normative method
Planning method based on technical and economic factors (factorial)
Economic and mathematical methods
Expert methods, etc.
The characteristics of planning methods currently used at industrial enterprises are reflected in the planning methodology developed by enterprise specialists. The choice of planning method in a particular period depends on the purpose of the tasks being solved and the specifics of a particular production.
Characteristics of individual planning methods
Balance sheet method – traditional method performing planned work, it was used before, is used now and will not be abandoned in the future. Using this method issues and tasks such as determining the need for production resources and their consumption are resolved, and a balance is developed labor resources, balance of cash income and expenses. This method allows us to establish disproportions in development production, as well as determine the proportions of its development for the future, and in addition, identify intra-production reserves.
Normative method - one of the most progressive methods used in the planned work of enterprises. basis this method is a well-developed system of regulatory management . The system of norms and standards that are used in this period must meet modern development production.
Planning based on technical and economic factors . This method is widely used in dealing with issues such as analysis of the implementation of production programs, justification of labor productivity growth, justification of the level of costs in a given period.
Economic and mathematical methods - relatively new methods used in the planned work of the enterprise. Using these methods allows you to choose the most effective option for the development of production . Among these methods, mathematical programming, probability theory, mathematical statistics, simulations, etc. are widely used.
Expert methods.
These methods are widely used in forecasting production for a long period of time. These methods used by business leaders.
1
0) Information support for planned work at industrial enterprises. The system of technical and economic norms and standards used in the activities of the enterprise, its characteristics.
Planned work at any enterprise cannot be carried out without reliable information. Information can be obtained using primary and secondary data. Primary data is obtained as a result of research, as well as specially solved problems for these purposes. This information is collected through observation, measurement, survey, etc. Secondary data is essential when conducting combination studies. All data is collected from external and internal sources. Internal information should include, first of all, office data. Such information is the most reliable and cheapest. This is the main source of information for both small businesses and established firms. Internal information should include statistical reporting, financial statements, financial statements. This information should also include reports from heads of economic services and primary levels , and business correspondence enterprises. External information is obtained from economic literature, periodicals, and the Internet. In a market economy, the accuracy and validity of planned targets primarily depends on the system of norms and standards.
System of norms and standards – This is the basis for carrying out planned work at the enterprise.
Norm – the maximum allowable consumption of any resource per unit of production or unit of equipment or unit of production area (rate of consumption of raw materials per unit of production).
Standards
– indicators that most often characterize the degree of relative use of certain resources in a particular industry or in a field of activity or in a region.
Main differences
norms from the standards are:
1) as a rule, a longer period of validity of the standard;
2) the norm is developed for specific organizational and technical conditions, while the norm for the prevailing conditions either in a given industry, or in a field of activity, or in a region.
The normative economy of domestic industrial enterprises is still at a very low level. The main reasons for this situation will be the following:
1) development of norms and standards is a labor-intensive task;
2) in the conditions of a centrally planned economy, enterprises were not interested in identifying all intra-production reserves.
Norms and standards
– these are dynamic quantities. With the advent of new technologies, technical innovations, norms and standards must be revised.
In the economic practice of domestic enterprises, a huge complex of various norms and standards is used, so they are usually classified as follows.
Classification of norms and standards
by duration
Current
by nature of distribution
Industry
Local
by destination
Semi-finished products
Other various works
by the nature of the resources used
Materials
Energy resources
Fuel resources
by degree of detail
Group
by development methods
Experienced
Reporting and statistical
^ 11)Assessment of plan implementation. The system of indicators used in the activities of the enterprise, its characteristics.
Assessment of the implementation of the plan at industrial enterprises is carried out by the managers of the enterprise, managers and specialists of economic services, the head of both the entire enterprise and its individual divisions. For this purpose, the actual data of the operation of the enterprise or production are compared with the data of the forecast plan for predetermined control points.
Checkpoints - these are the performance indicators of a particular division of the enterprise or the enterprise as a whole. ^ These milestones are established during the development of plans. Planned and actual work both individual departments and the enterprise as a whole calculated and accounted for a month, a quarter, half a year, 9 months and a year . The smaller range is used only in dispatching. For all the indicated periods, at any industrial enterprise of any form of ownership, the activities are assessed, and for the same periods the activities of the enterprise’s specialists are assessed. To evaluate the performance of the enterprise’s specialists, its own system of indicators is developed, according to which they are ultimately trained.
Index - This is a sign that characterizes one or another aspect of the activity of an enterprise or its divisions and reflects one or another economic phenomenon. In our country, under the conditions of a planned economy, a system of indicators was formed. This system guided enterprises to meet production and sales targets. During the country's transition to a market, the system of indicators undergoes more serious changes. In a market economy, the most important indicator for assessing the activities of enterprises should include the following: indicators How:
1) meeting the demand for products produced by the enterprise
2) income growth of an enterprise or firm
3) optimization indicators
Recently, there have been changes not only in the system of indicators itself, but also in the methodology for their determination. The problem with using indicators in a market economy is that there cannot be a single universal indicator. The development of an enterprise's economy in market conditions should be characterized by a system of indicators. Recently, this system of indicators reflects the following:
^ Characteristics of individual groups of indicators
Quantitative indicators - characterize the material side of production, qualitative - the quality side
The division of indicators into quantitative and qualitative is necessary to assess the scale of production and its intensification.
^
Examples of quantitative and qualitative indicators for the main sections of the enterprise forecast plan
| Sections P-P enterprises | Quantitative indicators | Qualitative indicators |
| Production plan | Volumes of production and sales of products in physical and value terms | CMM, product grade, average shift ratio, average equipment productivity, average percentage of planned downtime |
| Logistics | The need for various material and technical resources | Expense rates for individual resources |
| Labor and salary plan | Number of personnel, salary fund | Growth in labor productivity, average labor intensity, average salary of an employee or worker, specific labor consumption |
| Cost plan | Cost of commercial products, cost of comparable products | Costs per 1 rub. commercial products, reduction in unit costs |
| Financial plan | Amount of income and expenses | Revenue growth for this period, profitability individual species products, return on capital, turnover rate working capital |
Estimated and cost indicators. Estimated indicators are currently determined by the enterprise itself. They are necessary to summarize the work of either departments of the enterprise, or its services, or the enterprise as a whole. They characterize either the achieved or desired level of production.
Cost indicators characterize the amount of costs for a particular type of activity of the enterprise.
Approved and calculated indicators . Currently used most often in relation to the enterprise and its lower levels.
TO approved indicators in sectors of the economy should include:
Separate economic standards;
Government orders in certain sectors of the economy;
Limit on the extraction of certain types of minerals;
- state investments;
Level of profitability for state-owned monopoly enterprises;
Tax rates;
Minimum consumer budget;
Minimum salary;
Minimum duration of vacation, etc.
Within a particular enterprise, control tasks are communicated to its lower levels.
General characteristics and structure of the business plan (BP)
The current economic situation in Russia dictates a new approach to the WFTU. Enterprises are forced to look for forms and models of planning that would ensure maximum efficiency in decision-making. The best option achieving these solutions in new market conditions is a business plan. No enterprise can operate profitably without a carefully designed power supply chain.
BP – this is a business plan, an objective assessment of the enterprise’s own entrepreneurial ability and necessary tool design and investment decisions in accordance with market needs and the current situation.
BP – this is a commercial document that is complex in structure, reflecting the main aspects of the future commercial enterprise, allowing you to select the most promising solutions and determine the means to achieve them.
In most cases, BP serves as a means of obtaining the necessary investments, that is, a powerful tool for financing a business. Modern economic theory identifies five functions of a business plan.
1 possibility of using it to develop a business strategy
2 assessment of opportunities for developing a new line of business and monitoring processes within the company
3 attraction Money from outside. Recently, the decisive factor when granting a loan is the presence of a carefully thought-out business plan.
4 attracting potential partners to the implementation of the company’s plans who can invest in production equity or the technology they have.
5 involvement of employees in the process of drawing up a business plan, which allows them to increase their awareness of upcoming actions, coordinate efforts, distribute responsibilities and create motivation to achieve the goal.
BP requires compliance with the following principles :
^ 1 flexibility, that is, adaptation to environmental changes
2 continuity, i.e. "sliding" nature of planning
3 communicativeness and, i.e. coordination and integration of efforts
4 interactivity, i.e. creative planning
5 multivariance, i.e. availability of alternatives
Small companies at the time of creation develop a compressed version of the power supply, but after that they develop a full version.
IN modern economy There are many options for BP in form, content, and structure. There is no clearly regulated structure and form of BP. All this is determined by who the power supply is addressed to, the purpose of the project and the specifics of production. Factors that determine the composition and structure of BP include:
The purpose of compiling a BP
Specifics of the type of business activity
Enterprise size
BP development period
Prospects for the company's development
Size of the expected market
Presence of competitors
1 option
The goal is production development
2 general characteristics production
3 analysis of the market and main competitors
4 production plan
5 marketing plan
6 organizational plan
7 forecasting and risk management
8 financial plan
Option 2
The goal is the financial recovery of the company
1 general characteristics of the enterprise
2 Brief information on the financial recovery plan
3 financial analysis
4 measures to restore solvency and support effective economic activity
5 market and competition
6 marketing plan
7 production plan
8 financial plan
^ Characteristics of the main sections of the BP
Title page contains the name of the company, its location, the name of the BP and the date of compilation, the address of the company and a link to confidentiality, if any.
IN annotations given short description goals and main provisions of the BP
Summary – it is a concise, quick-to-read summary of information about your intended business and goals.
Description of the enterprise and industry gives general description the company and all its characteristics that are directly or indirectly related to the proposed or existing business.
Characteristics of products (services) indicates the needs satisfied by the product, quality indicators, economic indicators, export indicators.
Product market research and analysis reflects the type of market, market structure, market conditions, selection of target segments, market positioning, sales forecast.
Marketing plan includes: marketing strategy, product policy, pricing policy, sales policy, communication policy and marketing budget.
Production plan (developed only by the company that intends to engage in production). It is necessary to prove the suitability of the enterprise to produce products of the required quality within the specified time frame. Includes: product production technology, methods and means of product quality control, production program, production capacity, need for long-term assets, production development schedule, need for working capital, cost forecast, environmental protection system.
Organizational plan Dedicated to the company's management system and its personnel policy. These are the organizational structure, management personnel, professional advisors and services, personnel, personnel policy, legal support for activities.
Financial plan necessarily present in the structure of the BP. This is a document or a set of documents that ensures the interconnection of project indicators, enterprise development with available resources. Financial plan structure: forecast financial results(income statement), forecast balance sheet, cash flow statement
The essence of in-plant (in-house) planning lies in scientific basis at the enterprise (firm) the upcoming economic goals of its development and forms of economic activity, choice the best ways their implementation on the basis of the most complete identification of the types, volumes and timing of production of goods, performance of work and provision of services required by the market and the establishment of such indicators of their production, distribution and consumption that, with full use of limited production resources can lead to the achievement of qualitative and quantitative results predicted in the future. In-plant planning provides not only for a holistic consideration of a number of production, economic, organizational, managerial, financial, economic and many other problems, but also for future-oriented decisions. Therefore, any solution to any existing problem during in-plant planning can be considered as a means to achieve the goal.
1. Based on obligatory planned tasks, distinguish between directive and indicative planning.
Directive planning is a decision-making process that is binding on planning objects. Directive plans are, as a rule, targeted in nature and are distinguished by detailed detail. For example, planned indicators communicated to workshops, sites and workplaces are of a directive nature. Failure to timely fulfill at least one of these indicators may lead to failure to implement the enterprise plan.
Indicative planning is a form of government planning. It is the antipode of directive planning, because the indicative plan is not binding. The indicative plan may contain mandatory tasks for the enterprise, but their number is very limited. In general, it is of a guiding, recommendatory nature.
Indicative planning is used when drawing up long-term plans, and directive planning is used in current planning. From the above it follows that indicative and directive types of planning should complement each other and be organically linked in unified system in-plant planning.
2. Depending from the period for which the plan is drawn up, and the degree of detail of planned calculations, distinguish between long-term and medium-term (prospective), short-term (current) and operational planning.
Long-term (perspective) planning covers a period of time greater than 5 years, for example up to 10 years. Such plans are designed to determine the long-term strategy of the enterprise, including the social, economic, scientific and technical development of the enterprise. A long-term plan allows you to set and solve problems that do not fit into the framework of a medium-term plan. A comprehensive forecast is of great importance for justifying a long-term plan. It is compiled for 10-15 or more years. Its main task is to provide guidelines that determine the possibility of involving new types of raw materials, materials, energy resources, and fuel in the production process; creation and development of new equipment and technology, increasing labor productivity and production efficiency on this basis.
The forecast is a kind of “background” for long-term planning. There are similarities and differences between planning and forecasting. The general point is that both planning and forecasting are scientific predictions of the development of production at an enterprise. The difference lies in the degree of probability of such foresight: plans are, as a rule, deterministic in nature and contain not only goals, but also means of achieving them, while forecasts are mainly probabilistic in nature and do not include ways and means of practical achievement of goals.
Medium-term (long-term) planning carried out for a period of one to five years. At some enterprises, medium-term planning is combined with short-term planning. In this case, a so-called rolling five-year plan is drawn up.
Short-term (current) planning covers a period of time equal to one year. As a rule, the annual plan is a detailed plan for the production and economic activities of the enterprise, aimed at achieving the planned indicators of the medium-term plan, their detailing according to the list of products to be manufactured and sold within a specific time frame. In addition, the plan establishes the needs for labor, material and monetary resources, as well as, along with resources, organizational, technical and socio-economic measures for the further development of production, increasing labor productivity and product quality, structuring goals innovation activity, optimization of the nomenclature and assortment of the portfolio of innovations and innovations.
The structure, content and list of indicators of the short-term plan are similar to the medium-term plan of the enterprise, which ensures consistency and continuity of technical and economic indicators.
Operational planning includes scheduling And operational regulation(dispatching). The main task of calendar planning is to detail the tasks (indicators) of the annual plan by performers (shops, sections, teams and workplaces) and deadlines (short periods - months, decades, weeks, days, shifts, hours) in order to ensure uniform implementation production plan. Dispatching is designed to ensure the coherence and uninterrupted operation of all parts of the enterprise.
3. According to the content of planning decisions distinguish strategic, tactical, operational-production and business planning.
Strategic planning, as a rule, it is focused on the long term and determines the main directions of development of an economic entity. Through strategic planning, decisions are made about how to expand business activities, create new areas of business, stimulate the process of satisfying consumer needs, what efforts should be made to meet market demand, which markets are best to operate in, what products to produce or what services to provide, with what partners to do business with, etc.
Tactical planning should be considered the process of creating prerequisites for the implementation of new enterprise opportunities outlined by the strategic plan. If the main goal strategic plan is to determine what the enterprise wants to achieve in the future, but tactical planning must answer the question of how the enterprise can achieve this state. These types of planning differ in goals and means of achieving them.
Tactical planning, as a rule, covers short-term and, in some cases, medium-term periods, and strategic planning is effective in the long and medium-term periods.
Operational and production planning is the final stage in the planning system for the economic activities of an enterprise.
In the process of operational production planning, following functions: 1) the time required to perform individual operations for the manufacture of parts is determined, assembly units products and products in general by establishing associated deadlines for the transfer of objects of labor by workshops (sites, workplaces) - suppliers of their consumers; 2) operational preparation of production is carried out through timely ordering and delivery to workplaces of materials, blanks, assembly units, tools, devices and other types material assets necessary to fulfill the production plan; 3) systematic recording, control, analysis and operational regulation (dispatching) of production progress is carried out, preventing its deviation from the established schedules.
Business planning carried out to assess the feasibility of implementing a particular activity. This is especially true for innovations that require large investments for their implementation.
- 4. In the theory and practice of planning, other types of planning can be distinguished, covering both the main and secondary aspects of this process. In particular, planning can be classified according to the following criteria:
- a) according to the scope of the planned work: general planning covering all aspects of the problem; partial planning, covering only certain areas and parameters;
- b) for planning objects: target planning related to the determination of strategic and tactical goals; means planning, which refers to determining the means to achieve set goals (planning capabilities such as equipment, personnel, finances, information); program planning, which relates to the development and implementation of specific programs, for example, production and marketing programs; planning activities, for example, special sales, hiring;
- c) by areas of planning: sales planning (sales goals, action programs, production progress); production planning (production preparation, production program); personnel planning (needs, retraining, dismissal); planning of acquisitions (needs, purchases, sale of surplus); investment and financial planning;
- d) by planning depth: aggregate planning limited by given contours; detailed planning, for example, with detailed calculations and description of the process;
- e) to coordinate particular plans over time: sequential planning, in which the process of developing various plans is one long, coordinated, sequentially carried out process; a simultaneously planned process in which the parameters of all plans are determined simultaneously in one planning act;
- f) to take into account changes in source data: rigid planning; flexible planning;
- g) by priority in time: ordered (current) planning, in which, upon completion of one plan, another plan is developed (plans alternate); rolling planning, in which, after a certain planned period, the plan is extended for the next period.
Question 4. Forms of planning and types of plans
Question 3. Planning principles
The basic principles include:
Ø Systematic principle suggests that planning in an organization should be systematic.
Ø Participation principle assumes that every employee of the organization should be, to one degree or another, a participant in planned activities.
Ø Continuity principle lies in the fact that the planning process in an organization must be carried out constantly, and the developed plans must continuously replace each other and overlap each other.
Ø The principle of flexibility associated with the principle of continuity. Consists in giving plans the ability to change their parameters, which is why plans usually provide for reserves.
Ø Principle of efficiency is that planning costs should not exceed the effect of its application.
1. C from the point of view of the obligatory nature of planned targets- directive and indicative planning.
2. Depending on the period, for which the plan is drawn up, and the degree of detail of the planned calculations, it is customary to distinguish between long-term (prospective), medium-term and short-term (current) planning.
The success and effectiveness 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 justifying, making and implementing planning decisions (planning process);
Tools that support the planning process (information, technical, mathematical and software, organizational and linguistic support).
1. Planned personnel. This includes all specialists who, to one degree or another, perform planning functions.
2. Planning Mechanism. In general, the planning mechanism includes: an apparatus for developing goals and objectives for the functioning of the enterprise; planning functions (complexity reduction; forecasting, ensuring safety; optimization, coordination and integration function, ordering function; control function, etc.); planning methods.
Planning method depends on the specific form of planning and includes two aspects: planning directions; means of justifying planned parameters.
In planning practice we can distinguish three directions planning: progressive (bottom-up method), retrograde (top-down method) and circular (counter planning).
An important issue of intra-company planning is activity planning structural divisions enterprises (shops, sections, teams, services and departments). At the same time, it is important to resolve issues of business modeling and organizational engineering based on micrologistics approaches.
The final stage of intra-company planning is the development of operational plans for production and economic activities for the current period. The student must become familiar with the principles, types and systems operational planning.
Operational planning refers to the implementation of the current activities of economic planning services over a short period - the development of an annual production program, the preparation of quarterly enterprise budgets, monitoring and adjustment of the results obtained, etc. Depending on the content and timing, operational planning is divided into two types: calendar and current.
Scheduling involves the distribution of annual planned tasks by production departments and deadlines, as well as bringing the established indicators to specific performers of work; development of daily shift assignments and coordination of the sequence of work performed by individual performers. The initial data for the development of calendar plans are the annual production volumes, the labor intensity of the work performed, the timing of delivery of goods to the market and other indicators of the socio-economic plans of the enterprise.
Current planning or dispatching of production provides for operational control and regulation of progress production processes, as well as accounting for product output and consumption of various resources.
The student must become familiar with the characteristics of the operational planning system:
- methods of completing calendar assignments for divisions of the enterprise;
- the procedure for coordinating and interconnecting the work of workshops and sections;
- selected planning accounting units;
- duration of the planning period;
- methods and techniques for calculating planned indicators;
- composition of accompanying documentation, etc.
The choice of an operational planning system is determined by the volume of demand for products and services, costs and planning results, scale and type of production, organizational structure of the enterprise and other factors.
The development of operational production plans involves the development of the most important volume and calendar indicators. In this case, the main methods are used: volumetric-calendar and volumetric-dynamic. Calendar standards and planned indicators for the operational regulation of production should be developed on the basis of progressive time standards for technological operations and processes.
An important schedule standard for operational planning is the production cycle, the reduction in duration of which is determined by many interrelated organizational, technical, planning, economic, and social and labor characteristics of the enterprise.
The most important planning function of production management is operational accounting and control of the enterprise’s activities, which solves the problem of ensuring the rhythmic operation of all levels of production; reducing unproductive breaks; increasing the flexibility of current product plans taking into account dynamic changes in market requirements.
Operational accounting is designed to reflect the state and progress of production and economic activities. The main objects of operational accounting and production control are planning and economic indicators: from hourly or shift-daily assignments to annual production volumes and sales of products and services.
Dispatching is a constant operational control and regulation of production progress in order to ensure timely and complete implementation of the product production plan in accordance with the tasks, contracts and customer requirements.
1. What is meant by operational planning?
2. What are the objectives of operational planning?
3. What is scheduling? What does it provide?
4. What place does operational planning occupy in the intra-company plan?
5. What are volume-calendar planning methods?
6. What are volumetric-dynamic planning methods?
7. How is the production cycle planned? Name methods for reducing the production cycle at a printing enterprise.
8. What is the purpose of operational accounting?
9. Name the tasks of operational accounting and production control.
10. What does production dispatching mean? How is it carried out in production?
Ministry of Education of the Russian Federation
State University of Aerospace Instrumentation
Teacher: Ilyinskaya E.M.
Essay
on this topic
In-production planning as a subsystem of the economic mechanism of an industrial enterprise
Course: Economics
I've done the work
student of group 5838 Bystrov D.A.
Saint Petersburg
2011
CONTENT:
| 1. | INTRODUCTION | page 3 |
| 2. | CLASSIFICATION OF PLANNING TYPES | page 4 |
| Operational planning | page 11 | |
| Tactical planning | page 14 | |
| Strategic planning | page 17 | |
| Regulatory planning | page 18 | |
| 3. | PRODUCTION PLAN | page 23 |
| 4. | ANNUAL PRODUCTION PROGRAM | page 25 |
| 5. | PLANNING THE NEEDS FOR LABOR RESOURCES | page 28 |
| 6. | PRODUCT COST PLANNING | page 32 |
| 7. | INTERACTION OF INTERPRODUCTION PLANNING WITH MANAGEMENT | page 38 |
| 8. | CONCLUSION | page 42 |
| Bibliography | page 43 |
INTRODUCTION
Planning is one of the most important factors in the functioning and development of industrial firms in a market economy. This activity is constantly being improved in accordance with the objective requirements of the production and sale of goods, the complication of economic relations, and the increasing role of the consumer in the formation of technical, economic and other parameters of products.
Planning has a decisive influence on the development of social production, increasing its efficiency based on intensification. As the Russian economy develops, planning methods improve and its tasks become more complex.
With the development of the economy, the expansion of the scale of production, and the complication of inter-industry, intra-industry and intra-production relations, the methods of planned management of the national economy are constantly being improved. At an accelerating pace scientific and technological progress and the growing needs of society, changes occur in production, in the sphere of circulation and service. The level of concentration of production is increasing, and in-product specialization is developing. The professional and cultural level of workers is steadily increasing.
Main questions modern market, which essentially determine the main content of planning at an enterprise and the entire market economy as a whole, are as follows.
- What products, goods or services should the enterprise produce?
How many products or goods is it profitable for an 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 products produced, and 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?
CLASSIFICATION OF PLANNING TYPES
There are systems of state or federal regulation, municipal or local planning, internal industrial or corporate design, as well as sectoral, territorial, republican and other types of planning. In the domestic economic planning literature and economic practice, it has always been generally accepted to distinguish two main types of planning: technical-economic and operational-production.
Technical and economic planning
Technical and economic planning involves the development of a holistic 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 planning stage, optimal production volumes are justified based on the interaction of supply and demand for products and services, the necessary production resources are selected and rational standards for their use are established, final financial and economic indicators are determined, etc.
Operational and production planning
Operational and production planning represents the subsequent development and completion of the technical and economic plans of the enterprise. On at this stage planning, current production tasks are established for individual workshops, sections and workplaces, various organizational and managerial influences are carried out in order to adjust the production process, etc. 1
Intra-company planning as a management function consists of a reasonable determination of the main directions and proportions of production development, taking into account the material sources of its provision and market demand. The essence of planning is manifested in specifying the development goals of the entire enterprise and each department separately for a specified period, defining economic goals, means of achieving them, timing and sequence of implementation, identifying the material, labor and financial resources necessary to solve the tasks.
Thus, the purpose of planning is to strive to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of enterprises included in the company. It involves the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most effective use of resources by each production unit and the entire company. Therefore, planning is designed to ensure the relationship between individual structural divisions of the enterprise, including the entire technological chain: research and development, production and sales. 2
Intra-company planning within large companies covers both current and long-term planning, carried out in the form of forecasting and programming.
If long-term planning is intended to determine the general strategic goals and directions of development of the enterprise, the resources necessary for this and the stages of solving the assigned tasks, then developed on its basis current plans focused on the actual achievement of intended development goals. Therefore, current plans complement, develop and adjust promising areas of development, taking into account the specific situation.
A high degree of economic freedom in planning activities presupposes not only the expansion of practical work at all enterprises, but also the development of scientific knowledge and the improvement of the very theory of on-farm planning. In particular, an expansion of the existing classification, systems, types, principles and methods of planning is required. All types of intra-company and corporate planning can be systematized according to such basic classification criteria as:
- content of plans,
management level,
justification methods,
time of action,
scope of application,
development stage,
degree of accuracy, etc.
The principle of continuity is the constant development of plans within the established cycle and the constant use of information from successive cycles.
Planning flexibility is closely related to the principle of continuity and allows adjustments to be made to successive internal production plans, which take into account changes in internal and external conditions and allow the direction of planning to be reconsidered. The implementation of this principle is based on:
- on transition plans that differentiate the time period by intervals, i.e. the long-term plan is the main medium-term planning (for a three-year period) and the latter plan is distributed by year;
reserve plan, which is developed as an additional option, reflecting a probabilistic assessment of possible changes in the external environment.
According to the content of plans, it is necessary to distinguish, in addition to the considered technical, economic and operational-production, such types of on-farm planning as organizational-technological, social-labor, supply-sales, financial-investment, business planning, etc. Each of them provides for the choice of its own systems of planned indicators characterizing types of specific activities, deadlines for completing work, final or intermediate results, etc.
According to the level of management, depending on the number of linear links in enterprises, it is customary to distinguish between such types of on-farm planning as corporate, corporate, factory or other planning systems related to the top management level or to the entire economic organization. At the middle level of management, as a rule, a shop planning system is used, at the lower level - a production system, which can cover individual planning objects (site, team, workplace etc.). 3
According to justification methods, the following systems of intra-company planning are used in modern production: market, indicative and administrative, or centralized.
According to the duration of action, intra-company planning can be: short-term, or current; medium-term, or annual; long-term, or promising. Long-term planning is usually carried out for a period of 3 to 10 years, medium-term - in the range from 1 to 3 years, and short-term - within one planning year, quarter, month, decade or week.
The main tasks of in-production planning include:
- assessment of changes in the external and internal environment;
identification of priority tasks and needs for all types of consumed resources;
calculation and comparison of current and one-time costs with results;
measures to improve enterprise management.
The nature and content of the planned work of an enterprise requires mandatory adherence to the basic principles of in-production planning, which help create conditions for more efficient economic activity. The following principles are currently widely used:
- unity
continuity
flexibility
economic feasibility
According to the stages of development, in-production planning can be preliminary and final. At the first stage, draft plans are usually developed, which, after their approval at the second stage, then receive the force of laws.
According to the degree of accuracy, planning can be enlarged and refined. The accuracy of plans mainly depends on the methods used, regulatory materials and planning time frames, as well as, mainly, on the level of professional training and production experience of economists-managers or planners-executors.
According to the types of goals taken into account in planning, it can be defined as operational, tactical, strategic or normative. There are three main types of goals pursued in the planning process:
- tasks that are expected to be achieved within the planning period or that can be achieved later;
ideals that are not considered achievable, but to which it is envisaged to be approached in the planning period or beyond.
Operational production management includes:
- operational production planning, i.e. providing each workshop, site, and workplace with a production task based on the annual production program;
dispatching – constant coordination of work to implement the production program (accounting, control, analysis, regulation, etc.)
Operational planning is the choice of means of solving problems that are set, given or established by senior management, and are also traditional for the enterprise, for example, the distribution of product output by volume, nomenclature and deadlines established by senior management. Such planning is usually short-term. Its main task is to select the necessary tools and resources to perform given amounts of work or operational tasks.
Operational planning includes:
- forecasting, i.e. development of programs for future development in the direction of the movement of material resource flows along the technological route in the conditions of the existing production structure;
rationing is the process of developing the maximum permissible quantity of raw materials necessary for the production of products;
planning is a management function that involves making decisions about the main directions economic development enterprises based on the development of quantitative and qualitative indicators, as well as in determining how to implement them;
production organization is a management function that involves preparing production and organizing the work of production units.
The calendar method reflects a specific period of time at individual stages of the production process (launch, release of products, etc.).
The volumetric calendar method is used to establish the timing and volume of work performed, taking into account the coordination of the product range and the interconnected throughput of production departments.
The peculiarities of the organization of operational planning is that operational production management is considered as a system that includes:
- scope of management (production process and its structure);
subject of management (employment resources of the enterprise, enterprise management schemes indicating the rights and responsibilities of managers and officials);
purposeful activities of the enterprise (performing functions related to the production of products).
- operational accounting, including observation, measurement, registration and documenting assets and operations of production and economic activities, etc. accounting is carried out for all workplaces to establish deviations from the calendar plan;
operational control, which involves identifying deviations in the production process from the operational plan. Current control is carried out during execution decisions made. Control provides information to eliminate the causes of deviations in the quality of decision making. Operational accounting predetermines the result of operational control and allows you to establish deviations from operational plans when fulfilling production tasks;
operational analysis aimed at identifying the causes of deviations that have arisen and developing measures to eliminate them;
regulation of the production process is carried out on the basis of dispatching and operational planning with the help of decisions made to eliminate deviations and adjust operational plans.
Scheduled calculations of the production process are carried out:
- by the duration of the production cycle of products, which is the sum of time, including the cycle time for manufacturing the workpiece, machining and assembling the product, taking into account the time of inter-shop breaks at the entire stage of the production process;
the standard size of a batch of parts, aimed at minimizing costs when fulfilling the annual production target;
minimally permissible size batch of parts, determined by the leading operation, which has the largest share of time, or by the most productive operation performed in the process of manufacturing the part;
the standard value of the batch size that is used in the process of organizing production. 6
Tactical planning consists of justifying the objectives and means necessary to achieve predetermined or traditional goals. For example, the tactical goal of gaining market leadership in the next five years may be assigned to the marketing department by the management of the enterprise. The department must develop a five-year plan to reduce the gap between the enterprise and the existing market leader. Next, select necessary funds achieving your goals in the future.
Tactical planning develops plans for the distribution of enterprise resources in the process of implementing strategic goals; it is typical for the short and medium-term time period and reflects the interests of the middle and lower levels of management.
Main goals tactical planning the following:
- creation and development of new production capacities
special training for qualified workers in market analysis and pricing
development of an action plan to expand sales markets.
- plan for the main directions of enterprise development
long-term enterprise development plan
plan for the current economic activities of the enterprise (operational planning)
special programs and projects
Long-term plans development of the enterprise reflect the main stages of development of the enterprise, the prospect of changes external environment, the share of participation of each division of the enterprise in the creation finished products, revision of the current nomenclature in the direction of increasing the share of new and highly profitable products, financial plan and investment plan, list of programs and projects, long-term and reserve plans. A long-term development plan can be presented in the form of a business plan. Plans for current economic activities include: development of basic technical and economic indicators; a system of planned activities reflecting specific strategies for pricing and sales volumes of finished products; methods of stimulating advertising activities; logistics of production; current plans for labor, cost; financial plan; capital investment and capital construction plan.
The list of special plans includes a system of activities or tasks united by a common goal, taking into account the nature, scale of goals and resource capabilities. The structure of special plans largely depends on the development strategy of the enterprise, its product policy, etc. 7
The internal and external environment of an independent business entity are characteristics that influence the process of achieving the goals of the enterprise.
The internal environment reflects the economic activities of the enterprise and includes:
- a set of interconnected technological operations, during which, with the help of tools and labor, raw materials and material resources are transformed into finished products. Information features, characteristics of equipment, sources of material resources, measures to reduce the labor intensity of products, introduction of achievements of scientific and technological progress, objectivity in establishing the maximum allowable consumption of raw materials and materials per unit of production
system of financial and economic relations that arise in the process of circulation of fixed production assets (fixed capital) and working capital ( working capital) in the sphere of production and circulation. Information features - gross revenue, profit, sources of cash receipts, balance sheet indicators
a management system for the activities of an enterprise that ensures the promotion of goods to the market to meet demand, taking into account consumer requirements. Information features - level of competitiveness of production and products, share of the enterprise’s products on the market, price elasticity coefficients, others marketing research, advertising, service maintenance and so on.
management of the formation of the labor potential of an enterprise that meets the requirements of a market economy. Information features of the enterprise's personnel policy, results of labor activity analysis, incentive system, etc.
the process of rationally combining labor resources with material elements of production to ensure the planned release of finished products, taking into account current costs and labor intensity of the product. Information signs - characteristics organizational structure enterprises, results of analysis of relationships between managers and employees, assessment of the influence of managers
Working environment reflects the relationship of the enterprise with those entrepreneurs who provide the enterprise with the means of production and labor force, consumers of finished products and services, including intermediaries, organizations ensuring the reputation of the enterprise
General environment- this is a relationship with those organizations that, through their scientific and technical research, influence the improvement of the technical level of production and products, organization and management. It includes the results of research in the field of economics, scientific and technological progress, politics, and social issues.
Strategic planning
Strategic planning includes the selection and justification of means, objectives and goals to achieve specified or traditional ideals for the enterprise. As strategic ideals, an enterprise can choose economic growth, continuous development of human potential, periodic renewal of products, entry into the world market, etc. Such planning, as a rule, is long-term.
Strategic planning reflects the direction of planning the economic activities of an enterprise, taking into account changes in the external and internal environment, a real assessment of the opportunities to take its place in the relevant markets, to ensure the planned level of production efficiency based on the creation and use of material and labor resources and existing production facilities.
Strategic plans are developed on the basis of the current policy for the long-term development of the enterprise and are the main and limitation in the development of solutions for the implementation of current tasks.
Strategic planning allows you to take into account the results of scientific, technical, economic and social changes and develop measures that help eliminate possible deviations in the implementation of strategic plans.
Strategic plans are drawn up mainly for the medium-term period, i.e. For three years. Long-term strategic plans have low accuracy or reliability, since they reflect an aggregated assessment of goals and the possibilities of achieving them due to the lack of sufficiently objective information. 8
Regulatory planning
Regulatory planning consists of justifying planned targets using norms and standards. The norm is understood as an indicator of the consumption of resources (financial, material, labor, etc.) per unit of work; under the standard - the totality of services and goods produced or consumed per unit (consumer, financing, area, equipment, etc.). Norms and standards are expressed in absolute and relative indicators, coefficients, percentages, specific weights and other units.
Normative planning requires an open and informed choice of means, objectives, goals and ideals. It has no set boundaries or fixed horizon. In such planning, the correct choice of the ideal or mission of the enterprise plays a decisive role. 9
The use of the normative method presupposes the existence and use of a normative framework, which includes:
- a system of indicators selected as normative;
methodology for calculating the quantitative values of these indicators
calculation (determination) of specific standard quantitative values of indicators;
approval of specific norms and standards
procedure for revising rules and regulations. Availability regulatory framework significantly facilitates planning by setting specific indicators of the desired results. Moreover, the control system (as deviations in one direction or another from standard indicators based on performance results), as well as the organization of wages and incentives (in accordance with the degree of compliance with relevant standards) is significantly simplified and simplified. It should be remembered that, despite the existence of local, industry and inter-industry standards, the creation of a normative one is a process that always comes “from below”; and the improvement of the standardization base is a prerogative, legally assigned to the management of an organization, institution or enterprise.
Service standards express the number of visitors, clubs, groups, equipment per employee. The reciprocal of the service rate is the headcount rate, i.e., the number of workers required to carry out a unit of work. Staffing schedules are often planned according to these standards. Less commonly used in planning practice are labor standards and production standards, which express the amount of work per unit of time. Basically, these standards are used when planning piecework paid work on economic maintenance and improvement
The considered standards relate to labor cost standards, since they ensure the efficient use of labor resources during planning. In addition to them, in planning practice, rules and regulations for the use of financial resources, determined by the instructions and regulations of state financial control bodies, are widely used. This group also includes wage standards (rates, salaries, tariffs, categories, pay categories and other standards that determine the size of the fund wages), as well as standards for the use of financial resources. There are also norms and standards for the use of fixed assets - buildings, structures, machinery and equipment, film equipment, musical instruments, books, etc. Such standards include, for example, standards for the use of a hall, individual premises, etc. An important place in planning The activities of cultural institutions also include consumption standards for materials, fuel, raw materials, electricity, and equipment. The normative method is used to plan the placement and development of a network of cultural institutions (the number of institutions of various types in different regions, the number of places in institutions per 1 thousand population).
The four types of planning considered by type of goals are very widespread, both at domestic enterprises and at foreign enterprises. Operational planning is carried out independently in the main divisions of the enterprise. Tactical covers the relationships that have developed within subsystems or workshops
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