The objects of operational planning include processes. Tactical and operational planning of the enterprise. Principles and Methods

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Operational planning is

Hello everyone, dear readers. They sent me on a working visit to a company that would like to become our client.

When I arrived, I was in shock. The company was in complete chaos in the matter organizational issues. People didn't know who was supposed to do what. I had to tell them about operational planning - what it is and how it will help fix the whole mess.

operational planning

Operational planning is the final stage of planning in the enterprise. It concretizes and details the production program for a decade (10 days), a week, a day and a shift, ensures timely delivery of planned targets to the departments, and also performs a coordinating function, ensuring the coordinated work of all departments of the enterprise.

main goal of operational planning is to ensure uniform, uninterrupted production of products in given quantities and on time, while complying with product quality standards and with optimal use production capacity.

The main functions of operational and production planning can be identified as follows:

1. development of calendar and planning standards for production (duration of the production cycle, the amount of backlog, batch size, etc.);
2. volume calculations equipment and space loading;
3. drawing up operational programs for the main production and procurement workshops;
4. operational management accounting and control over the implementation of operational programs;
5. operational regulation production progress, timely detection of deviations from the plan, development and implementation of measures to eliminate them.

Depending on the content and duration of action, operational planning is divided into two types: calendar and current.

These two types of operational planning are carried out by economists - managers and specialists in planning and production departments and workshops of the enterprise.

scheduling includes the distribution of monthly plan assignments according to production departments and deadlines, as well as bringing the established indicators to specific contractors.

With its help, shift-daily tasks are developed and the sequence is coordinated performance of work individual performers.

The initial data for the development of calendar plans are the annual volumes of output, the complexity of the work performed, the timing of the delivery of goods to the market and other indicators of the socio-economic plans of the enterprise.

Dispatching of production provides for the operational control and regulation of the course of production processes, as well as accounting for the release of products and the expenditure of various resources.

At most machine-building enterprises, operational planning is divided, depending on the scope, into intershop and intrashop planning.

Intershop planning ensures the development, regulation and control of the implementation of plans for the production and sale of products by all the shops of the enterprise, and also coordinates the work of the main and auxiliary shops, design and technological, planning and economic and other functional services.

In engineering companies, as a rule, production programs are developed and issued to workshops by planned services for the next year with a quarterly and monthly breakdown.

OP systems

IN modern production widespread various systems operational planning, determined both by intra-company factors and external market conditions.

Under the system of operational planning of production in the economic literature, it is customary to understand a set of various methods and technologies of planned work, characterized by the degree of centralization, the object of regulation, the composition of calendar and planned indicators, the procedure for accounting and movement of products and registration of accounting documentation.

While generally agreeing with this definition, we consider it necessary to clarify the concept of an operational planning system in accordance with the new market relations enterprises.

This system is a set of methods and methods for calculating the main planning and organizational indicators necessary to regulate the course of the process of production and consumption of goods and services in order to achieve planned market results with minimal expenditure of economic resources and working time.

The main characteristics of any operational planning system include: methods for completing calendar tasks for enterprise divisions, the procedure for coordinating and coordinating the work of workshops and sections, the selected planning and accounting unit, the duration of the planning period, methods and techniques for calculating planned indicators, the composition of accompanying documentation, etc.

Attention!

The choice of one or another operational planning system in market conditions is determined mainly by the volume of demand for products and services, the costs and results of planning, the scale and type of production, organizational structure enterprises and other factors.

The most famous at present are the detailed, order-by-order and complete systems of operational planning and their varieties used in many large enterprises and firms, as well as in small and medium enterprises.

Detailed planning system designed for highly organized and stable production.

According to this system, the progress of work, technological operations and production processes for each part is planned and regulated for a certain planning period - an hour, a shift, a day, a week, etc.

The detailed system is based on accurate planning of the tact and rhythm of production lines and production sites, the correct determination of normal technological, transport, insurance, inter-operational and cycle reserves and their constant maintenance in the production process at a strict calculated level.

The use of this system requires the development of complex calendar-operational plans containing output volume indicators and the route of movement of parts of each item through all production stages and technological operations.

That's why detailed planning it is expedient to apply with a limited and stable range of products, which takes place in conditions of large-scale and mass production.

Order-based operational planning system it is used mainly in single and small-scale production with its diverse range of products and a small volume of products and manufacturing services.

In this case, the object of planning, or the main planning and accounting unit, is a separate production order, which includes several jobs of the same type of a particular consumer-customer.

This planning system is based on calculations of the duration of production cycles and lead times, with the help of which the deadlines required by the customer or the market for the completion of both individual processes or work, and the entire order as a whole are established.

Complete system mainly used in serial engineering production.

As the main planning and accounting unit, various parts are used that are included in an assembly unit or a common set of goods, grouped according to certain characteristics.

Calendar tasks for production units are developed not according to the details of a separate name, but according to enlarged groups or sets of parts for a unit, machine, order, or a certain amount of work and services.

This system helps to reduce the labor intensity of both planning and calculation work, as well as the organizational and managerial activities of the personnel of the linear and functional services of the enterprise.

With this system, the flexibility of operational planning, current control and regulation of the production process is significantly increased, which, in conditions of market uncertainty, serves as an important means for enterprises to stabilize production.

In addition to the three operational planning systems considered, domestic enterprises their subsystems are used, such as planning by the release cycle, by backlog, ahead of schedule, to the warehouse, etc.

Tact planning system. Planning by the cycle of product release provides for the alignment of the duration of technological operations at all stages of the general production process in accordance with a single estimated time for the completion of related work.

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Automation of operational planning processes

Operational plans are the sequential execution of tactical plans. This is a normal, daily activity that allows you to fulfill the tactical, and over time, the strategic tasks of the organization.

The main task of operational plans is the organization of the daily activities of employees, directing it into the priority direction of goals and objectives.

Operational planning is especially important at the initial stage of a business: during rapid development or working on a new line of business.

When business processes are not sufficiently debugged and the staff is disorganized, then, most likely, he will set his priorities.

Operational planning increases control over the work of personnel, results and improves overall performance.

You will be able to see how quickly and efficiently this or that employee copes, whether the quality, work standards (in production, customer service) can withstand.

Attention!

It is also important to see how much the employee is given to work, what achievements he has. Therefore, operational plans also affect motivation.

Part of the operational work and tasks is periodic. For example, writing reports, scheduled maintenance, congratulating clients on holidays, etc.

The presence of business automation tools allows you to set such tasks only once, and then periodically the system will remind the employee of the need to complete this task.

In general, business automation makes it much more efficient to set operational plans and monitor their implementation. An operational plan is a list of tasks that an employee needs to complete in order to get the desired result.

For example, in order to bring plans to employees, you need to collect them, call them or send them to each e-mail. At the same time, for each employee in each task, determine the priority, deadlines and sometimes the budget.

In addition, you may be absent from the site (often employees turn a business trip of the head into a day off at the workplace) and working with remote employees makes operational planning meetings impossible or ineffective.

In the course of work, adjustments to operational plans are possible, which should be made in a timely manner.

This problem can be quickly solved by the business automation system, which significantly speeds up work and makes operational planning really operational.

As part of project management, if the organization's activities are related to the implementation of projects, automation gives an even greater effect.

The manager can use the savings of time to adjust plans, analyze intermediate results and take additional actions to correct.

Operational plans begin with tactical objectives and a program of action. For each item of the program for a certain period, you need to make a list of necessary tasks for the day for each employee or department.

If the organization has departments, then it makes sense to shift operational planning to middle managers, but with the obligatory control of the plans that they put to subordinates.

Do not forget about indicators - each task should have performance criteria or a scorecard.

For example, for a sales agent, this is the volume of sales or income from sales, for a programmer, this is a program code, correspondence terms of reference, for a marketer - the compliance of advertising with a marketing strategy or budget.

For operational plans, the processes of bringing them to the attention of the staff and monitoring their implementation are important.

The formulation of tasks should be simple and understandable to the employee, and control will allow not only to punish the negligent, but also to encourage those who have distinguished themselves - to obtain information for possible adjustments to tactical plans.

Operational plans and distribution of tasks among employees should be interconnected and aimed at one goal - making a profit and solving the tactical tasks of the company.

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Making plans for short periods of time

Operational planning is one of the types of planning, which involves drawing up plans for short periods of time, focused on maximum detail in previously planned work plans and their schedules.

Operationally financial planning is the planning of the financial fund and resources of the organization.

Its necessity lies in the fact that the material sphere changes regardless of the internal conditions at the enterprise and in order to “stay afloat” it needs some savings.

Operational scheduling - a detailed plan for the execution of work, determining the timing of the periods of the beginning and end of the manufacture of any product or the implementation of another front of work.

Kinds

Operational planning in relation to subordination at the enterprise is divided into 2 types:

• Intershop. It ensures the development and control of all products manufactured at the enterprise in general, and also directs the work of each workshop or department in the right direction. This type of planning ensures the coherence of the entire production process.
• Intrashop. Aimed at the synchronous execution of all employees of their work plan. It includes the development of new monthly or quarterly plans for the manufacture of products, the preparation of flow schedules for robots.

Methods

In operational planning, depending on the specifics of production, several basic methods are used.

Volume method. It is intended for the distribution of annual volumes of production and its sale. This method helps not only to distribute the amount of work, but also to optimize the use of production assets.

Calendar method or operational scheduling. This is a detailed plan for the execution of a robot, determining the timing of the start and end periods for the manufacture of any product or the execution of another front of the robot.

Volumetric-calendar method. Allows you to plan simultaneously the terms and volumes of work performed at the enterprise.

Volume-dynamic method. It provides for the close interaction of such planned and calculated indicators as the timing, volumes and dynamics of the production of products, goods or services.

Tasks

It should be said initially that the main task of operational plans is the organization of the daily activities of employees, as well as directing it in the necessary direction, beneficial for the enterprise.

There is also a secondary number of planning tasks, which include such as:

1. fulfillment of tasks for the release of final products;
2. organization of complex production;
3. efficient use of working time.

Principles

First general principles planning were formulated by A. Fayol. He, in turn, singled out 5 basic principles.

• The principle of the need for planning.
• The principle of unity of plans.
• The principle of continuity of plans.
• The principle of flexibility of plans.
• The principle of accuracy of plans.

The stages of operational planning for each of the methods presented above are individual. We will now consider the stages of volumetric planning:

1. Development of nomenclature and calendar plans for the launch of parts, assembly units of products.
2. Development of plan targets for the beginning and end of the production cycle separately for each workshop or department.
3. Formation of the production launch program finished products To the market.

Source: http://site/womanadvice.ru/operativnoe-planirovanie

operational planning

The annual plan of the economy, production unit, defining the program for the year, does not affect the organization of individual works, which has in agriculture its features associated with the seasonal nature of production, the need to perform processes in optimal agrotechnical terms.

Attention!

In this regard, they draw up operational (working) plans for periods of work in industries and departments of the economy.

Operational planning serves as a means of current regulation of the course of production in order to ensure the rhythmic, uninterrupted operation of the enterprise, the effective use of production and labor resources.

Its task is to detail the main indicators of the annual plan of an economic entity, its structural unit and bring them to the direct executors. For these purposes:

• tables and network schedules for the performance of work are developed, indicating specific deadlines and executors, conditions are provided for high-performance work throughout the entire working time;
• uninterrupted supply of jobs is ensured necessary materials of appropriate quality (seeds, mineral fertilizers, fuels and lubricants, etc.), electricity, feed;
• control is organized over the operational preparation of production, the implementation of plans by each structural unit, each performer in strict accordance with the developed operational plans;
• operational management of the entire course of the production process is carried out on the basis of the current order to prevent or eliminate identified organizational and technical malfunctions or inconsistencies that interfere or impede rhythmic production activities;
• available reserves of material and labor resources are identified, and measures are developed for their use in production.

For operational planning, computational-analytical, statistical, economic-mathematical and graphical methods are widely used to organize operational management. technological process using personal computers.

Operational plans are further detailing annual plans. Agricultural enterprises develop:

1. plans for periods of agricultural work (for ploughing, fertilizing, sowing, caring for crops, harvesting, etc.);
2. ten-day, monthly, quarterly plans (tasks) in animal husbandry, construction, industrial and service industries;
3. work plans - tasks for specific performers to perform certain work for a period of one or several days.

Operational (working) plans are a production program for carrying out relevant work in certain periods of the year.

In the livestock sectors, operational plans are distinguished for the production and sale of products, the placement of livestock on the territory of the economy, the use of pasture land and the green conveyor, schedules for providing farms with feed.

Ancillary industries have operational plans for the periods of product acceptance, processing and sale.

Operational plans should be linked to each other by plans for the use of labor resources, tractors, agricultural machines and vehicle fleet.

The work plans in crop production by periods of work reflect the organization labor processes in optimal agrotechnical terms, calculation of the means of production necessary for this and work force.

They are first developed by teams, taking into account technical equipment, based on actual sown areas and expected yields in individual fields and plots.

The work plan for the periods of agricultural work includes the following main indicators:

• list (in chronological order) and scope of work, agrotechnical requirements for their implementation;
• calendar and optimal agrotechnical terms (number of working days) for the performance of each work;
• place of work (team, link, field number, crop rotation, culture, current, etc.);
• the composition of the units (brand and number of machines in the unit) or the way the work is done - manually or using live draft power;
• the number of service personnel on the unit or when performing horse-hand work;
• shift, daily and seasonal output of the unit and workers in horse-hand work;
• daily need for tractors, combines, other agricultural machines and implements, Vehicle ah, labor force (including machine operators) and various materials(seeds, fertilizers, fuel, etc.).

The source material is taken from technological maps, which cannot replace the work plan, as they are compiled for individual crops.

The main task of the work plan is to establish the relationship and sequence of operations in the cultivation of all crops assigned to the brigade, the daily need for equipment, workers, and materials.

Particular attention is paid to the creation of conditions for the fulfillment of shift and daily production rates, the high-performance use of equipment.

The daily demand for tractor units, self-propelled combines is calculated by dividing the expected (planned) volume of work by the seasonal output of one unit, combine.

The number of machines and implements required is determined based on the daily need for tractor units and the number of machines and implements in one unit.

The need for labor force is defined as the product of the number of service personnel on one unit, the number of units and the shift ratio.

For manual work, the number of employees is determined by dividing the volume of manual work by the output of one performer for the entire period of performance of these works.

The daily need for materials is determined based on the norms of their consumption per unit of work and the amount of work that can be done per day by the household or team.

The total daily demand for tractors and labor is determined using a schedule that clearly shows the days of maximum stress. To eliminate "peaks", the schedule is leveled by some change in the calendar terms of work.

If this is not possible, provide for the involvement of additional equipment and labor.

This problem is solved with the help of a network diagram, which is an image of the sequential execution of both individual work processes and their complexes of varying degrees of complexity.

With its help, they take into account the dynamics of work, deviations from the established deadlines and norms, and find ways to overcome the difficulties that arise.

The network schedule allows you to control the implementation of the plan not only in terms of time, but also in terms of the cost of work, the timeliness of the supply of materials.

Attention!

An integral part of the working plans are plans - the routes of movement of aggregates across plots and fields. Their development makes it possible to prepare sites and fields for work in a timely manner, avoid unnecessary moving of units, timely and uninterruptedly provide jobs with materials, and machine-tractor units with maintenance.

The plan-route of the unit indicates the brand and economic number of the tractor, combine, the number of the field in the crop rotation, the type and amount of work, the beginning of their implementation, the scheme for moving the unit from one site to another.

Job plans are assignments for the performance of certain work by a brigade, a link, a separate unit.

They are given to certain period- a decade, a week, a five-day period, one to three days or in a chord - to perform a certain type and amount of work.

The work plan indicates the name of the performer (or group of performers), his class, the composition of the unit, the service life of the tractor, combine, type and place of work, agrotechnical requirements for its implementation, production rate, material consumption rates, tariff category work and wages.

The work plan is not only a planned, but also a reporting document. After completing the work plan, the foreman, agronomist and accountant reverse side of this document, the terms, volume and quality of the work performed, the consumption of fuel and other materials are noted, the main and additional earnings are accrued.

Operational plans have a number of features. In terms of the timing of compilation and action, they are closest to the production process and are closely related to it; they are composed quite often, which gives them the property of continuity; through operational planning, the entire system of on-farm plans is linked to production management.

Source: http://site/eclib.net/30/27.html

Enterprise planning

To ensure the normal functioning of the enterprise, it is necessary to constantly plan activities.

Planning is the process of developing and subsequently monitoring the implementation of a plan for the creation, development and operation of an enterprise.

The following units can be planning objects: products (its type and quality), personnel, sales, finance, investments, scientific and technological development and environmental protection.

For a plan to be effective, it must include the following:

1. grade external environment enterprises;
2. assessment of the enterprise's capabilities, taking into account favorable and unfavorable factors of the external environment;
3. definition and formulation of goals;
4. definition of current operational tasks corresponding to the goals;
5. methods of analysis and control over the implementation of the plan, providing feedback on the next cycle of planning.

Forms of organizing planning:

• From top to bottom - this is planning, when the management determines the main goals of the enterprise and the mechanisms for achieving them, and then communicates it to the staff in order to fulfill the plan. The disadvantage of such planning is that the company's management cannot always see and take into account the potential opportunities of the lower levels.
• Bottom - up - here each employee analyzes his current work, finds reserves for its improvement and submits job proposals to the management of his unit in the future period.

On the basis of the submitted proposals, the head of the unit, independently or with employees, forms a plan for the work of his unit in the planning year and transfers this information to the planning department, where the process of planning and coordinating the work of all units actually takes place.

Then the plan is returned to the departments, where it is considered and approved, and, if necessary, corrected taking into account the comments and submitted for approval to the head of the enterprise.

Mixed planning - the company's management develops the main performance indicators in the planning period and transfers them to the divisions.

There, the possibilities of fulfilling the tasks set are analyzed, programs for achieving the goals are developed, and after correction, the information is transferred to the planning department, where it is reduced to a single draft plan, which, after consideration and refinement in accordance with the wishes of both parties, is agreed and approved.

Each enterprise independently determines the form of planning, but the mixed type is often more successful, because. the head determines the goals that he, as the owner, wants to achieve, and the divisions adjust them depending on the possibilities, therefore, “desires and opportunities” are taken into account.

Technology

Planning technology includes the following steps:

1. Goal definition;
2. Determination of tasks that will achieve the goal;
3. Determination of ways and means to achieve the goal;
4. Development of alternatives;
5. Determine the time to reach the goal;
6. Distribute responsibilities between departments;
7. Design a system for monitoring and adjusting the plan.

Principles and Methods

Planning principles:

• Continuity - planning should extend both to the long term and to shorter periods.
• Scientific - planning should be carried out on a scientific basis, i.e. based on reliable information, carried out by scientifically sound methods.
• Flexibility – Plans must be adjusted according to changes in the environment.
• Accuracy.
• Priority is the subordination of all programs and plans strategic goal enterprise development.
• The principle of participation, formulated by and. Ansoff - it means that each employee of the enterprise should participate in the construction of the plans of the enterprise, who is directly affected by the plan.

There are several planning methods. Program-target - planning, which is based on the development of comprehensive programs focused on achieving the goals.

Balance method - compiling various kinds enterprise balance sheets. Normative method - the enterprise uses a whole system of norms and standards in the planning process.

The norm is the regulated value of the absolute consumption of resources per unit of output or for the performance of a unit of work. On the basis of such norms, balances of consumption of various resources are formed.

Economic and mathematical modeling - involves the use of various economic and mathematical models in the planning process, which are a formalized description of the studied economic process (object) in the form of mathematical dependencies and relationships.

Forecasting method - a set of techniques and methods that allow, based on the study of the internal patterns of the development of an object and its external relations, to derive a judgment (prediction) of a certain reliability about the future state of the object of forecasting.

A forecast is a probabilistic scientifically based judgment about the prospects, possible states of a particular phenomenon and the future and (or) alternative ways and timing of their implementation.

Intuitive methods are based on intuitive-logical thinking. They are used when it is impossible to take into account the influence of many factors due to the significant complexity of the object or the object is too simple and does not require laborious calculations.

Kinds

There are the following types of planning:

1. Operational - contains a plan for a week, shift, decade.
2. Current - from a month to a year, with distribution by quarters and months.
3. Medium-term - up to 5 years.
4. Long-term - from 5 years, aimed at solving individual independent problems of the company's strategy.
5. Strategic - a long-term plan covering a period of 10-15 years or more.

It is more correct to call operational planning operational-production (OPP). PPP is the implementation of the current activities of planning and economic services for a short period.

Attention!

The PPP is based on the production program for the production of finished products, with the help of the PPP this program is detailed and specified.

The purpose of the PPP is to ensure the uniform release of products in given quantities and on time with high quality and the best use of production assets.

Stages of the OPP:

• Volumetric planning is the distribution of work performed by departments and planning periods, taking into account the loading of equipment and space. For effective distribution, the necessary and available resources of the enterprise are compared.
• Calendar planning is the determination of the timing of production, the clarification of the tasks of each workshop, and, if necessary, the adjustment of the results of calculations.
• Operational production planning is the final specification of the production program and the organization of its implementation. If necessary, adjustments are made to work schedules.

Strategic planning (SP) is management process which aims to develop the company's development goals and ways to achieve them.

The main task of the joint venture is to provide flexibility, adaptation and innovation in the activities of the organization necessary to achieve goals in a changing environment.

When the joint venture determines and predicts the parameters of the external environment, the range of products and services, prices, suppliers, markets, long-term goals and strategies for achieving them, as well as systematic management of changes in parameters.

These indicators are extremely important to determine today, because. the firm operates in a market economy based on competition.

SP stages:

1. Definition of mission and purpose;
2. Analysis of the external and internal environment of the enterprise, including the analysis of strengths and weaknesses firm, as well as its potential;
3. Choice of strategy;
4. Implementation of the strategy;
5. Evaluation and control of implementation.

As a result of the joint venture, the company receives a full range of information about the market and its position on it, determines its mechanism of action in the existing conditions, and most importantly, the company identifies various options for action in a changing external environment and ensures effective adaptation of the strategy to the environment.

Competitiveness and success entrepreneurial activity enterprises are determined by carefully formulated and developed goals of the company and the means to achieve them.

These goals and means are more fully reflected in operational, current and strategic planning.

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System of economic organization plans

The result of the planning process is a system of plans. The plan includes key performance indicators to be achieved by the end of the planning period.

Essentially, a plan is a set of instructions for managers describing what role each part of the organization should play in achieving the firm's goals.

The planning process is complex and varied. This determines the complex nature of the system of plans, which can be divided into the following elements.

• The strategic plan, otherwise known as the company's master plan (often drawn up 5 years in advance) and company-wide plans, drawn up as a continuation of the strategic plan.
• Strategic plans for individual business units that make up the firm.
• Operational plans of the organization:
  • company-wide plans for current activities, the so-called "economic plans", or "profit plans", are calculated for one year. With the help of current activity plans, goods and services are produced and supplied to the market;
  • current plans of subdivisions, including budgetary ones, complement the company-wide plans for current activities.
• In addition to plans, the results of the planning process are programs (or plan-programs) and projects.

The strategic plan is a guide for decision-making at lower levels; the general goals of the organization, defined in the strategic plan, are specified in the goals of current activities, called tasks.

In addition, the strategic plan is a limiter for plans of lower levels, since it limits the number of resources needed to solve the tasks of operational planning.

The action plans of any organization can be characterized as either offensive or defensive.

Offensive plans involve the development of the organization: the production of new goods and services, entering new markets, gaining competitive advantage. Offensive plans are usually created by large firms with high economic potential.

Medium and small firms in many cases are content with defensive plans aimed at maintaining their positions in the market and preventing the bankruptcy of the firm.

The organization's development plan, being an expression of offensive plans, includes a set of measures necessary to create new areas of the company's activities.

The development plan should determine the ways to enter new positions and be able to answer the following questions:

1. What will be the conditions of demand in the future, what goods and services will the consumers of the given economic organization expect?
2. What should be the nature of the internal elements of the organization, necessary for its development?
3. What new types of products should be added to the nomenclature of the enterprise, or what part of the main products should be replaced by new goods and services?
4. What should be the methods of error prevention when investing capital and developing new products?
5. What should be the range of economic resources needed to produce new goods and services?
6. What should be the organizational ways of creating new industries, whether it will be a takeover in the form of buying up (acquisitions) of other enterprises, a merger with organizations that produce the necessary products, or the creation of new industries on their own, by carrying out scientific research and development and implementation of entrepreneurial projects.

The development plan for a separate business unit is drawn up in the form business plan. Characteristic of economic organization is the development of programs and projects.

Programs usually determine the development of one of the important aspects of the life of an economic organization. These can be programs for improving technology, programs for organizing quality control, programs for accounting for the movement of stocks, and others.

Attention!

Projects differ from programs in that, “focusing on a certain aspect of the life and development of an organization, they have a fixed cost, a schedule for implementation, include technical and financial parameters, that is, they are distinguished by a high level of specific elaboration.

Typically, projects are associated with the creation and promotion on the market of new products and services of the company.

It is impossible to exaggerate the possibilities of projects in determining the exact deadlines and specific characteristics of a new product. A business plan is usually written in the form of a project.

In addition to these types of planning documents, the organization must draw up auxiliary plans that are needed for the best organization enterprise planning: planning organization plan, contingency plans, programs feedback, program evaluation plans.

tactical planning

Tactical (operational) planning is the decision-making about how the organization's resources should be allocated to achieve strategic goals.

Tactical planning is the making of decisions about how an organization's resources should be allocated to achieve strategic goals.

The main question of strategic planning is what the organization wants to achieve. Tactical planning focuses on how the organization should achieve this state.

That is, the difference between strategic and tactical planning is the difference between ends and means.

Other differences:

• decision-making at the tactical planning level tends to be less subjective because tactical planners have more good, specific information available. In tactical planning, those based on computer technology quantitative methods of analysis;
• the implementation of tactical decisions is better observed, less at risk, since such decisions relate mainly to internal problems;
• tactical decisions are easier to evaluate, as they can be expressed in more specific numerical results (for example, it is more difficult for a farmer to evaluate the specific benefits of introducing products under his own brand than to calculate the increase in the production of chickens in special packaging when acquiring new facilities);
• for tactical planning, in addition to its focus on the middle and lower levels of management, it is also characteristic to gravitate towards the levels of individual divisions - product, regional, functional.

Operational mining means almost the same thing as tactical planning.

The term "operational" is more vivid than the term "tactical", it emphasizes that this is the planning of individual operations in the general economic flow in the short and medium periods, for example, production planning, marketing planning, etc.

Operational planning is also understood as the preparation of the budget of the organization.

Process

Planning activities can be divided into several main stages:

1. The process of planning, or the direct process of planning, that is, making decisions about the future goals of the organization and how to achieve them. The result of the planning process is a system of plans.
2. Activities for the implementation of planned decisions. The results of this activity are the real performance indicators of the organization.
3. Results control. At this stage, real results are compared with planned indicators, as well as the creation of prerequisites for adjusting the organization's actions in the right direction.

Despite the fact that control is the last stage of planning activities, its importance is very high, since control determines the effectiveness of the planning process in the organization.

Thus, the planning process is the first step general activities firms.

The planning process is not a simple sequence of operations for drawing up plans, and not a procedure whose meaning is that one event must necessarily occur after another.

The process requires great flexibility and managerial skill. If certain points in the process do not meet the objectives of the organization, they can be bypassed, which is not possible in the procedure.

The people involved in the planning process do not just perform the functions assigned to them, but act creatively and are capable of changing the nature of the action if circumstances so require.

The planning process consists of a series of steps following one after the other.

First stage. The firm conducts research on 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 situation of the company.

Second phase. The company 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 company 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 of strategic analysis, various options for the strategy are formed.

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

Fifth stage. The final strategic plan of the company is being prepared. 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 firm develops annual operational plans and projects.

The eighth and ninth stages, while not being the stages of the direct planning process, nevertheless determine the prerequisites for creating new plans, which should take into account:

• what the organization managed to do, realizing its plans;
• what is the gap between planned indicators and actual performance.

In general, the planning process is a closed cycle with direct (from developing a strategy to determining operational plans to implementation and control) and reverse (from taking into account the results of implementation to reformulating the plan) communication.

Organization

Intra-company planning brings good results if the planning process is properly organized from the very beginning.

Attention!

Before proceeding with direct planning, those responsible for planning in the enterprise must accept the content and sequence of the planning process.

A large enterprise, as a rule, carries out the entire planning process, without significant exceptions.

A complexly organized firm needs both a strategic plan and medium-term plans and programs, as well as all kinds of operational planning.

A large firm should take care of the preparation and implementation of projects for the development of new products, new divisions

Smaller firms often simplify the planning process, reducing it to a 5-year strategic plan and annual operational plans.

At the same time, if small organization focused on creating offensive plans, it also prepares a project for the development of its production (business).

Having identified the constituent elements of the planning process, those responsible for this activity should establish a sequence of planning activities.

Logically, as it follows from the scheme of the planning process, the development of tactical plans follows strategic planning.

However, many managers and planners, being strong practitioners and having extensive experience in operational planning, at the first steps in strategic planning are afraid to start planning activities with the definition of a strategy.

The formulation of the most general directions of the organization's activity seems to them too abstract, not entirely useful and even dangerous in terms of wasting time and attention to urgent tasks.

Such managers are engaged in the development of operational plans as the main type of planning activity, and strategic planning considered as a trial, side lesson.

In such cases, the sequence of planning is reversed: first, the preparation of operational plans, and then the development of a strategy.

But, as experience shows, gradually, after 2-3 year cycles, managers realize the importance of strategic planning, acquire the necessary skills and find that it is more convenient for them to follow from strategy to tactics.

There are situations when strategic and operational plans are carried out simultaneously.

The main disadvantage of this practice is the appearance of an obstacle to effective planning: the urgency of operational decisions begins to dominate over strategic problems, and the company loses its main guidelines for its activities.

The planning process in the organization continues continuously throughout the year.

Two main parts of planning are carried out in different periods of the year: the preparation of a strategic plan usually takes place in the I and II quarters (quarters) of the financial year, the remaining time is occupied by operational planning. Operational plans specify the content of the 5-year plans for the first year of action.

In order for the planning process to be continuous and there is no gap between the two 5-year plans, many organizations draw up so-called rolling (transitional) plans.

In the rolling plan, instead of the elapsed year, each time is added New Year. This takes into account changes in the state of the market, technology, policies, internal factors organization in the previous year, and the necessary changes are made to the newly drawn up plans.

In sequential planning schemes, certain planning activities (such as budgeting) are carried out regularly, annually, at approximately the same time of the year.

But if there are serious deviations in the fulfillment of the plans, then there is no other way out than to revise the plan at the moment when these deviations are discovered (for example, to revise the budget not in January, but in May).

The following are involved in the planning process:

1. first, the top management of the organization;
2. second, the planning team;
3. thirdly, heads and specialists of departments.

Ideal, as already mentioned, is a situation where all employees of the organization are involved in the discussion and drawing up plans.

Attention!

Top management is the architect of the planning process, determines its main phases and planning sequence.

Top management must make the planning process accessible and understandable to every employee of the organization, he must be able to involve his employees in it as much as possible.

Another function of top management is to develop the firm's strategy and make strategic planning decisions. The management of the company determines the general goals of its development and the main ways to achieve them.

Developing a strategy requires top management to be analytical and think big.

The management of the middle and lower levels, as well as the specialists of the departments, are involved in the development of operational plans.

The duties of specialists also include an analysis of the internal and external environment of the organization, making forecasts. Department heads and staff members come together in evaluating alternative strategies proposed for the organization.

The planning service takes part in the development of the company's strategy, clarifying its main goals. However, planners carry out this function, acting as advisers, consultants.

Often, the key issues of the strategy are discussed by the planner and the top manager in a personal conversation, discussion. The final decisions related to the approval of the strategy are made by the top management.

Planners, along with other specialists, analyze and evaluate the external and internal environment of the firm. They often hold the most valuable information about the firm.

Together with managers, planners participate in making forecasts about the possible future of the company, preparing the forecast part of the final plan.

Planners provide advice and consultation on planning techniques and promote the spread of professional planning methods.

The planning service assists senior management in organizing and conducting the training necessary to ensure that all planners are ready to implement effective innovations in this process.

Planners should strive to create a spirit of creative attitude of workers to planning their future, to teach people to interact with each other.

The Essence of Operational Marketing Planning

Operational planning involves the development of a program of marketing activities of the company, the formation of budgets, taking into account profit plans. It is operational plans that are used by company divisions in their current activities, in contrast to strategic plans, which are intended primarily for the management of the organization. Programs developed as a result of operational planning are guidelines for operational units in their current work. Correspondence of the real actions of the company's employees with operational plans ensures the profitability of the company's current operations.

Operational planning must include:

• development of benchmarks;
• presentation of the current market situation;
• drawing up a list of possible risks;
• compiling a list of organizational tasks and problems;
• description marketing strategies and programs of action;
• budgets and ways to control them.

The principle of adaptability in operational planning

Operational planning, unlike strategic planning, should be carried out by those who will further implement this plan. At the same time, operational planning is much more flexible and adaptive than strategic planning, since it is precisely this that ensures the organization's compliance with changes in the external and internal environment.

Remark 1

The flexibility of the operational plan is especially important for Russian enterprises, many leaders of which are accustomed to consider any plan unchanged and mandatory, regardless of changing conditions.

The principle of adaptability used in operational planning marketing activities, is as follows: the organization needs to take into account the dynamics of demand for the product, which determines the need and volume of its release, as well as the corresponding set of marketing activities.

The Importance of an Operational Marketing Plan

An operational marketing plan is developed based on the results of strategic marketing planning. Typically, operational planning is carried out on an annual basis, that is, an annual operational marketing plan is drawn up.

Remark 2

It is the marketing plan that plays a decisive role in the overall process of organizational planning. This is because the targets of the operational marketing plan have a direct impact on the performance of other sections. general plan, and also contains decisions that determine the products sold, their volume, price and methods of promotion.

Another important purpose of an operational marketing plan is its guiding nature. The operational marketing plan is a "route sheet" for personnel who are engaged in the company's marketing activities. At the same time, with the help of an operational marketing plan, company employees can determine the direction in which the company should develop and propose appropriate adjustments, if necessary, returning the organization to the planned course.

If the company does not have an operational plan for marketing activities, the occurrence of related problems is inevitable. Without planning, an organization develops spontaneously, and every new crisis or problem that arises threatens its existence. The absence of a plan leads to conflicts between possible options for the development of the organization, which, in turn, leads to an incorrect distribution of the efforts of employees and the loss of resources, and can also contribute to the development of a conflict situation within the company.

INTRODUCTION ……………………………………………………………………....3

CHAPTER 1. OPERATIONAL PLANNING ……………………………...4

1.1. Types and systems of operational planning …………………………..4

1.2. Development of operational plans ………………………………………...10

1.3. Auxiliary production …………………………………………………………12

CHAPTER 2. ANALYSIS OF THE ENTERPRISE AZMK LLC………………………...14

2.1. Characteristics of the enterprise and assessment of the main indicators …………14

2.2. Analysis of the property of the enterprise …………………………………………..22

Chapter 3. OPERATIONAL PLANNING IN AZMK LLC…………….28

CONCLUSION …………………………………………………………………32

LIST OF USED LITERATURE …………………………….34

INTRODUCTION

Financial plans commercial organizations, depending on the period of their action, are usually divided into strategic, prospective, business plans, current and operational.

Operational planning uses approved strategic positions in daily activities to achieve set goals.

Operational planning consists in the development and communication to budget executors, payment calendar and other forms of operational planning targets, on all major issues financial activities, in the ability to effectively manage working capital and accounts payable based on the criterion for choosing the best alternatives within the approved budget.

The development of a payment calendar is to determine the specific sequence and timing of all payments, which allows you to transfer funding in a timely manner, the normal economic activity of the enterprise. In many organizations, along with the payment calendar, a tax calendar is compiled, which indicates when and what taxes should be paid. This avoids delays and penalties.

In accordance with the goal, we solved the following tasks:

1. The study of the concept, types, systems and methods of operational planning.

2. The study of the concept and types of auxiliary production.

3. Analysis of production indicators and property of the enterprise in order to identify types of auxiliary (not main) work of the enterprise, and planning to improve the activities of these departments.

CHAPTER 1. OPERATIONAL PLANNING

1.1. Types and systems of operational planning

The final stage of intra-company planning is the development of operational plans for the production and economic activities of the enterprise for the current period. Operational planning is designed to ensure the timely and high-quality implementation of annual tasks, planned socio-economic development of an enterprise or firm. Current planning at the enterprise is usually closely related to operational and managerial decisions aimed at rational distribution production resources to achieve the intended strategic goals. It covers the short-term and medium-term periods of the production and economic activities of the enterprise. Operational planning is understood as the implementation of the current activities of planning and economic services for a short period, for example, the development of an annual production program, the preparation of quarterly budgets for an enterprise, control and adjustment of received budgets. On industrial enterprises It is customary to distinguish between several types and systems of operational planning.

Depending on the content and duration of action, operational planning is divided into two types: calendar and current.

Calendar planning includes the distribution of annual plan targets by production units and deadlines, as well as bringing the established indicators to specific work performers. With its help, shift-daily tasks are developed and the sequence of work performed by individual performers is coordinated. The initial data for the development of calendar plans are the annual volumes of output, the complexity of the work performed, the timing of the delivery of goods to the market and other indicators of the socio-economic plans of the enterprise. Current planning or scheduling of production involves processes, as well as accounting for the release of products and the expenditure of various resources.

Depending on the scope of application, operational planning at most machine-building enterprises is divided into intershop and intrashop. Intershop planning ensures the development, regulation and control of the implementation of plans for the production and sale of products by all the shops of the enterprise, and also coordinates the work of the main and auxiliary shops, design and technological, planning and economic and other functional services. At machine-building enterprises, as a rule, production programs are developed and issued by workshops by planned services for the next year with a quarterly and monthly breakdown. The content of intra-shop planning is the development of operational plans and the preparation of current work schedules for production sites, production lines and individual jobs based on annual plans for the production and sale of products of the main annual plans for the production and sale of products of the main workshops of the enterprise.

In modern production, various systems of operational planning are widespread, determined both by internal factors and by external market conditions. Under the system of operational planning of production in the economic literature, it is customary to understand a set of various methods and technologies of planned work, characterized by the degree of centralization, the object of regulation, the composition of calendar and planned indicators, the procedure for accounting and movement of products and registration of accounting documentation. This system is a set of methods and methods for calculating the main planning and organizational indicators necessary to regulate the course of the process of production and consumption of goods and services in order to achieve planned market results with minimal expenditure of economic resources and working time.

The main characteristics of any operational planning system include: methods for completing calendar tasks for enterprise divisions, the procedure for coordinating and linking the work of workshops and sections, the selected planning and accounting unit, the duration of the planning period, methods and techniques for calculating planned indicators, the composition of accompanying documentation. The choice of one or another operational planning system in market conditions is determined mainly by the volume of demand for products and services, the costs and results of planning, the scale and type of production, the organizational structure of the enterprise and other factors. The most famous at present are the detailed, order-by-order and complete systems of operational planning and their variety, used in many large domestic enterprises and foreign firms, as well as in small and medium-sized businesses.

The detailed planning system is designed for a highly organized and stable production environment. According to this system of operations and production processes for each part for a certain planning period - an hour, a shift, a day, a week. The basis of the detailed system is the precise planning of the tact and rhythm of the work of production lines and production reserves and their constant maintenance during the production process at a strict calculated level. The use of this system requires the development of complex calendar-operational plans containing output volume indicators and the route of movement of parts of each item through all production stages and technological operations. Therefore, it is advisable to apply detailed planning with a limited range of products, which takes place in conditions of large-scale and mass or low-product production.

The order-by-order system of operational planning is mainly used in single and small-scale production with its developed nomenclature and a small volume of products and production services. In this case, the object of planning, or the main planning and accounting unit, is a separate production Kazakh, which includes several similar works of a specific consumer-customer. This planning system is based on calculations of the duration of production cycles and lead times, with the help of which the deadlines required by the customer or the market for the completion of both individual processes or work, and the entire order as a whole are established.

The complex system is used mainly in serial machine-building production. As the main planning and accounting unit, various parts are used that are part of a prefabricated unit or a common set of goods grouped according to certain characteristics. With an integrated planning system, calendar tasks for production units are developed; tasks for production units are developed not according to the details of a separate name, but according to enlarged groups or sets of parts for a unit, machine, order, or a certain amount of work and services. This system helps to reduce the complexity of both planning and calculation work, and the organizational and managerial activities of the personnel of the linear and functional services of the enterprise. With this system, the flexibility of operational planning, current control and regulation of the production process is significantly increased, which, in conditions of market uncertainty, serves as an important means for the enterprise to stabilize production.

In addition to the three systems of operational planning considered, domestic enterprises use such subsystems as planning for the release cycle, for backlogs, for advances, for storage.

Planning by the cycle of product release provides for the alignment of the duration of technological operations at all stages of the overall production process in accordance with a single estimated time for the execution of interrelated work. Tact in this case serves as the most important planning and economic regulator of the course of production at workplaces.

Backlog planning involves maintaining at the required estimated level the stock of blanks, semi-finished products and components intended for further processing and assembly at each stage of production. To ensure the rhythmic work of interconnected production facilities, which represent an appropriate stock of blanks. According to the purpose, backlogs are technological, transport, insurance, inter-operational or inter-cycle. The backlog can be set in units or days. The total normal backlog is usually assumed to be equal to the sum of all components of stocks of blanks and parts.

Planning ahead is characterized by the distribution and grouping of parts and work according to the timing of release and the organization of their timely production and transfer to the appropriate stages of production, depending on the estimated lead time. Lead time is understood as a calendar period of time by which each previous part or stage of the production process must be ahead of the next one in order to complete it at the scheduled time in relation to the final stage of processing or assembly of parts. In this system, the planning unit can be a single part or assembly unit products.

Planning for a warehouse or market is carried out during the release of products and their delivery for sale in significant volumes with low labor intensity and a small number of technological operations. With this system, the planning and production department determines the required number of finished parts, which must constantly be at the intermediate or final stages of production and sale of products.

Estimated stocks of products must be continuously maintained at a level that ensures the uninterrupted course of production or marketing of products.

Thus, operational planning of production, as evidenced by best practices, plays a major role in ensuring the timely release and delivery of products to consumers based on the rational use of limited economic resources in the current period of time. Further development of operational planning at domestic enterprises will contribute to the solution of the following organizational and economic tasks:

Achievement of the coordinated work of all links of production on the basis of a single market goal, providing for the uniform production and sale of goods.

Improving all systems of intra-company planning by increasing the reliability of calendar and planning calculations and reducing labor intensity.

Increasing the flexibility and efficiency of on-farm planning based on a more complete consideration of consumer requirements and the subsequent adjustment of annual plans.

Ensuring continuity in the process of production planning and achieving closer interaction between strategic, tactical and operational plans.

Creation at each enterprise of a system of operational planning of production that meets modern market requirements and the level of development of a particular enterprise.

Improving operational and production planning at domestic enterprises will contribute to the rise in production and increase in efficiency in the conditions of existing market relations.

1.2. Development of operational plans

Operational planning of production consists in the development of the most important volumetric and calendar indicators of the production and economic activities of the enterprise. Any process of operational planning involves the implementation of such stages as the choice of an enterprise development strategy, justification of the form of organization of production, determination of the logistics scheme for the movement of material flows, development of basic calendar and planning standards, operational planning of the work of production and auxiliary units, organizational preparation of production, direct organization of operational work , current control and regulation of the production process. The main task of operational planning ultimately boils down to ensuring the smooth and rhythmic course of all production processes at the enterprise in order to best meet the basic needs of the market, rational use of available economic resources, and maximize profits.

In operational planning of production, depending on the developed indicators, such basic methods as volumetric, calendar, as well as their variety: volumetric-calendar, and volumetric-dynamic are used.

The volumetric method is designed to distribute the finished volumes of production and sales of the company's products by individual divisions and shorter time intervals - quarter, month, decade, week, day and hour. This method provides not only the distribution of work, but also the optimization of the use of production assets and, first of all, technological equipment and assembly areas for the planned time interval. With its help, monthly production programs of the main workshops are formed and the timing of the release of products or the fulfillment of an order in all producing divisions of the enterprise is planned.

The calendar method is used to plan specific time periods for the launch and release of products, the standards for the duration of the production cycle and the advance in the production of individual works relative to the release of head products intended for sale in the corresponding product market. This method is based on the use of progressive time to calculate the production cycles for the manufacture of individual parts, planned product sets and assembly processes. In turn, the production cycle of the main product serves regulatory framework for the formation of projects of monthly production programs for other producing shops and participants of enterprises.

The volume-calendar method allows you to plan simultaneously the terms and volumes of work performed at the enterprise as a whole for the entire specified period of time - a year, a quarter, a month. With its help, the duration of the production cycle for the release and delivery of products to the market, as well as the loading rates of technological equipment and assembly stands in each division of the enterprise, are calculated. This method can be used to develop monthly production programs for both producing and non-producing shops and areas.

The volume-dynamic method provides for the close interaction of such planned and calculated indicators as the timing, volumes and dynamics of the production of products, goods and services. Under market conditions, this method makes it possible to most fully take into account the volume of demand and production capabilities of the enterprise and creates the planning and organizational basis for the optimal use of available resources at each enterprise. It involves the construction of plans, schedules for consumers and the loading of production sites and manufacturing shops.

1.3. Auxiliary production: concept and types

Auxiliary production is a part of the production activity of the enterprise, necessary for servicing the main production and ensuring the uninterrupted production and release of its products.

The most important task of auxiliary production: manufacturing and repair of technological equipment, containers and special tools and supplying the main workshops with them; providing the enterprise with all types of energy, repair of energy, transport and mechanical equipment, instrumentation, maintenance and supervision of them; repair of buildings and structures and household equipment; acceptance, and issuance of raw materials, semi-finished products to the workshops of the enterprise. Ancillary production may include the activities of the transport and storage facilities of production, the size of the enterprise and its industrial relations.

Auxiliary derivative can be in the form:

1. Motor transport workshop - provides transport services to the divisions of the enterprise.

2. Railway shop - transportation of materials, as well as incoming goods to the enterprise.

3. Repair and mechanical repair of vehicles, manufacture of spare parts for technological equipment domestic and imported production performs repairs on overhaul heating plant equipment and engines.

4. Repair and construction shop - repair and reconstruction of existing buildings and structures, installation of products and asphalt, installation of new and repair of existing joinery products.

5. Combined heat and power plant - generation and uninterrupted supply of electricity and heat to the enterprise.

6. The energy shop ensures uninterrupted supply of water and compressed air to the enterprise, as well as the transmission of electricity and the repair of power equipment.

7. The Central Laboratory of Automation and Computer Engineering performs work on the introduction of automated production management systems, financial and economic activities and personnel, and also provides reliable radio and telephone communications.

8. Supply area - reception, storage and delivery of materials, equipment and spare parts to the company's divisions.

CHAPTER 2

2.1. Characteristics of the enterprise and assessment of the main indicators

The enterprise LLC "Aramilsky Metalwork Plant" is engaged in the production of metal poles for power transmission lines. In terms of the level of equipment and available production facilities, the enterprise is a solid participant in the market for the production of metal pylons for power transmission lines. The capacity of the enterprise for the production of metal structures is 800 tons per month.

The main production is the manufacture of power transmission towers. Auxiliary production includes the purchase and storage of materials necessary for the manufacture of supports; transport services - the company, if necessary, can deliver the necessary products to any point in Russia.

Let us consider the effectiveness of planning the need for personnel of AZMK LLC.

Table 2.1.1

Number of employees for 2009 - 2010

The dynamics of the number of personnel can be assessed the following indicators:

1. The index of the average number of employees (Ichss) is determined by the ratio of the average number of employees in the company ( structural unit) per one calendar day in the reporting (planned) year and in the base year:

Ihss 2009=119/112=1.06

Ihss 2010=119/123=0.97

2. The index of the share of personnel of this category (Iувi) is determined by the ratio of the share of the i-th category of employees in the total number of personnel in the reporting (planned) year to their share in the base year:

Iуві 2009 workers =34/40=0.85

Iwі 2010 workers=44/42=1.05

3. The labor force index (Ichrs) is determined taking into account the change in the number of employees (usually in certain categories) at the beginning and end of the analyzed period:

Ichrs2009 pl \u003d (117 + 18-8) / 117 \u003d 1.09

Ichrs2010 pl \u003d (127 + 20-16) / 127 \u003d 1.03

Ichrs2009 faq=(121+20-13)/ 121=1.06

Ichrs2010 faq=(128+25-49)/ 128=0.81

4. The attrition rate (CPC) is determined by the ratio of the number of dismissed employees for the analyzed period to the average number of employees for the same period (in%):

Kvk2009 pl \u003d (8/125) * 100 \u003d 6.4

Kvk2010 pl \u003d (16/127) * 100 \u003d 12.6

Kvk2009 fak = (13/119) * 100 = 10.9

Kvk2010 fak = (49/123) * 100 = 39.8

5. Frame acceptance rate (Kpc) is determined by the ratio of the number accepted workers for the analyzed period to the average number of employees for the same period (in%):

Kvk2009 pl \u003d (18/125) * 100 \u003d 14.4

Kvk2010 pl \u003d (20/127) * 100 \u003d 15.7

Kvk2009 fak = (20/119) * 100 = 16.8

Kvk2010 fak = (25/123) * 100 = 20.3

6. The staff turnover rate (CTC) is determined by dividing the number of employees of the company (subdivision) dismissed for unplanned reasons by the average number of employees for the same period (in%):

CTC 2009 pl=(3/125) *100=2.4

CTC 2010 pl=(6/127) *100=8.8

CTC 2009 factor=(9/119) *100=7.6

CTC 2010 fak=(11/123) *100=8.9

After the analysis, it can be seen that in 2009 there has been a sharp decline in the number of personnel, this is due to the lack of motivation of the personnel, both materially and morally. Wages are not paid on time, hence the high turnover of staff.

The index of the average number of employees of the enterprise in 2009 amounted to 0.97. This suggests that the number of employees of the enterprise decreased by 1.5% compared to 2008.

The labor force index says that:

In 2009, at the beginning of the year, the headcount was 121 people, after the recruitment and departure of personnel at the end of the year it was 128 people, thus the number increased by 7 people;

In 2010, the payroll amounted to 128 people; the number was reduced by 29 people.

The attrition rate at this enterprise is a large percentage. In 2009 and 2010, the retirement rate increases first by 10.9%, then by another 39.8%.

The recruitment rate has increased over the course of two years as The company has a high turnover of staff. As a result, the recruitment rate was 16.8% in 2009 and 20.3% in 2010.

Table 2.1.2.

Share of organizations in the services market in 2009-2010

As we see the leading positions on this market services are occupied by LEP Stroy LLC, 48% of all metal structures produced in this industry are performed by them. But AZMK LLC ranks second, and these are very good indicators for an organization that has worked on the market for these services for 2 years.

The asset turnover ratio is calculated as the ratio of sales proceeds to the average value of assets over the period. This indicator characterizes the efficiency of the use of all available resources by the enterprise, regardless of the sources of their formation, that is, it shows how many times during the analyzed period a full cycle of production and circulation takes place.

Oa \u003d 111543: ((106606 + 84167) / 2) \u003d 1.17

For the full period, that is, for a year of 365 days, the cycle of production and circulation takes place 9.9 times.

The turnover of own funds is calculated as the ratio of sales proceeds to the average value for the period equity.

Oss \u003d 111543: ((5817 + 485) / 2) \u003d 35.4

From a financial point of view, the equity turnover ratio determines the rate of equity turnover.

Too high values ​​of this indicator indicate a significant excess of sales over invested capital, which, as a rule, means an increase in credit resources.

Inventory turnover is calculated as the ratio of the cost of production to the average inventory for the period:

Oz = 105277 / ((53899 + 40688) / 2) = 2.23

Cost circulation period:

Pos = 30 / 2.23 = 13.45

With the volume of production prevailing in this period of analysis, the enterprise created stocks for 13 days.

Capital productivity of fixed assets characterizes the degree of efficiency in the use of fixed assets.

K \u003d 111543 / ((1802 + 1802) / 2) \u003d 61.9

The receivables turnover ratio is calculated as the ratio of sales proceeds to the average value of receivables for the period.

Odz = 111543 / ((13064 + 17323) / 2) = 7.34

Accounts receivable management involves, first of all, control over the turnover of funds in the calculations.

The accounts payable turnover ratio is calculated as the ratio of sales proceeds to the average value of accounts payable for the period.

Okz \u003d 105277 / (96448 + 72315) / 2) \u003d 1.24

Profitability analysis allows you to assess the ability of an enterprise to generate income for the capital invested in it (enterprise). The characteristic of the profitability of the enterprise is based on the calculation of four main indicators - the profitability of all capital, equity capital, core activities and profitability of sales.

The return on total capital (total assets) shows whether the company has a basis for providing a high return on equity. This indicator reflects the efficiency of the use of all property of the enterprise.

Ra = 5792 / ((106606 + 84167) / 2) = 6%

This indicator reflects the profitability of assets, and is determined both by the pricing policy of the enterprise and the level of costs for the production of sold products. There are two main ways to improve return on assets:

1. with low profitability of products, it is necessary to strive to accelerate the turnover of assets and its elements;

2. The low business activity of an enterprise can only be compensated by a reduction in production costs or an increase in product prices, i.e. increasing the profitability of products.

Return on equity characterizes the effectiveness of the use of equity capital. This ratio is one of the most important metrics used in business and measures the total return to shareholders. The high value of this ratio is associated with both high inflation and the high risk of the company.

Rsk \u003d 5792 / ((485 + 5817) / 2) \u003d 183%

The profitability of the main activity is calculated as the ratio of profit from sales to the sum of costs for production and sale of products.

Po2008 = 11026/ 120677 = 9.14%

Ro 2009 = 6266 / 105277 = 5.95%

It shows how much the company has profit from each ruble spent on the production and sale of products.

Increasing the profitability of products is provided mainly by reducing the unit cost of production. The better the basic production assets, the higher the profitability of production. With the improvement of the use of material working capital, their value per 1 ruble decreases. sold products. Consequently, the factors accelerating the turnover of inventories are at the same time factors in the growth of production profitability.

This indicator indicates the effectiveness of not only the economic activity of the enterprise, but also the pricing processes.

It is advisable to calculate it both by the total volume of products sold, and by its individual types.

Return on sales is calculated as the ratio of net profit to the amount of revenue received.

Rpr 2008 = 8657 / 131703 = 6.57%

Rpr 2009 = 5792 / 111543 = 5.19%

This indicator characterizes the efficiency of entrepreneurial activity (how much profit an enterprise has per ruble of revenue). If the profitability of sales is gradually decreasing, then the reason is the increased costs.

The profitability of core activities in the reporting period as a whole decreased from 9.14% at the beginning of the year to 5.95% at the end. This was due to the fact that the growth rate of production costs as a whole exceeded the growth rate of the company's revenue, which indicates a decrease in the efficiency of the company's cost management.

The decrease in return on assets and return on equity was due to a sharp drop in net profit during the year, while the size of equity and total capital decreased slightly.

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depends on how the enterprise solves the issues of reducing the cost of production. The immediate task of the analysis are: checking the validity of the plan at cost, the progressiveness of cost rates; assessment of the implementation of the plan and the study of the causes of deviations from it, dynamic changes; identification of reserves to reduce costs; finding ways to mobilize them. The identification of reserves for cost reduction should be based on a comprehensive technical and economic analysis of the enterprise: the study of the technical and organizational level of production, the use of production capacities and fixed assets, raw materials and materials, labor, economic relations. The cost of work in 2008 was 120,677 thousand rubles, in 2009 it was 105,277 thousand rubles, which indicates that the company controls the costs of implementing work, resorting to methods of minimizing the cost of work.

Based on the foregoing, we can conclude that in the reporting period, the efficiency of the main activity of the enterprise decreased. In addition, a significant impact on the net profit of the enterprise had financial results other types of activities.

2.2. Analysis of the property of the enterprise

The financial condition of the enterprise and its stability largely depend on what property the enterprise has, in what assets the capital is invested and what income they bring.

Information about the placement of capital at the disposal of the enterprise is contained in the asset balance. Each type of allocated capital corresponds to a certain balance sheet item. Based on these data, it is possible to establish what changes have occurred in the assets of the enterprise, what part is the real estate of the enterprise, and what part - working capital, including in the sphere of production and circulation.

The main feature of the grouping of assets of the balance sheet is the degree of their liquidity. On this basis, all balance sheet assets are divided into long-term or fixed capital and current assets.

In the process of analyzing the assets of an enterprise, first of all, changes in their composition and structure should be studied and assessed. There was a change in the total amount of capital by 21.1%.

Table 2.2.3

General assessment of the availability, composition and structure of the enterprise's property in 2010.

Table 2.2.3 shows that during the analyzed period, the amount of fixed capital decreased by 5%. The amount of fixed assets remained unchanged, which indicates no change in the investment activity of the enterprise. A significant share of 90% is occupied by intangible assets: in this case, these are computer software products, energy computer programs, new technologies and solutions that bring benefits in the course of economic activity. Investments in intangible assets pay off within a certain period due to the additional profit received by the enterprise as a result of the application of these programs and projects.

Table 2.2.4.

Analysis of the presence, composition and structure of current assets for 2009-2010

The main directions of operational management of working capital are: ensuring liquidity commercial organization, minimizing financing costs, ensuring compliance with the production schedule, ensuring sales.

As can be seen from table 2.2.4, the largest specific gravity in current assets have reserves: in 2009 and 2010 - 62% of current assets. However, in the composition of reserves, a significant place is occupied by raw materials and materials: in 2009 - 60.8%, in 2010 - 60.6%.

The state of stocks has a great influence on the financial condition of the enterprise and its production results. For the normal course of production and marketing of products, stocks must be optimal. During the reporting period, an increase of 35,299 thousand rubles. This is indicative of poor inventory management, as a result of which a significant part of the capital was invested in the purchase of materials for the production of more necessary metal structures, which is envisaged next year, which was done well in advance.

In addition, there are problems with liquidity, storage costs are growing, which negatively affects the final results of operations. All of this points to a decline. business activity enterprises. But on the other hand, the enterprise sought to provide itself with all the necessary resources, to protect its funds from depreciation under the influence of inflation.

In relation to current assets, 1.4% is occupied by finished products. Storage of finished products and prepared materials in a warehouse not only incurs storage costs, but also the risk of deterioration and aging of them, but also opportunity costs, that is, the rate of return that capital can provide if it is invested not in stocks, but in alternative objects with a similar level of risk.

A great influence on the turnover of capital invested in current assets, and, consequently, on the financial condition of the enterprise has an increase or decrease in receivables. By the end of the year, the share of receivables also increased from 15% to 26.5%, which indicates a deterioration financial situation at the enterprise. The increase in receivables is due to the fact that payments under contracts are made after a certain period of time after the performance of the services described in the contract. The presence of receivables is the result of the normal functioning of the current settlement system.

Consider the structure of receivables.

Table 2.2.5.

Structure of accounts receivable for 2009-2010

Table 2.2.5 shows that most of the receivables are non-payments under transport service contracts, that is, the transportation of finished metal structures to the customer’s location and at the end of 2010 amounted to 7216 thousand rubles or 41.7% of the main part of receivables. 38.5% are debt under custody agreements. Due to the large territory of the enterprise, and the presence of large, bright and warm warehouses, the enterprise takes various items for safekeeping. Thus, we can conclude that accounts receivable from core activities is 14.5%, which is 5 times less than accounts receivable from auxiliary activities.

In 2009, 21.6% were cash, in 2010 8%, this situation gives grounds for the assumption of an insufficient level of liquidity.

According to table 2.2.4. it is possible to assess the production potential of the organization and its changes over the year. Production potential is defined as the totality of fixed assets, inventories and work in progress. In 2009 it was equal to 72,826 thousand rubles or 68.3%, in 2010 it was 58,167 thousand rubles. or 69.4% of the total value of the property at the end of the year.

The analysis of the property of AZMK LLC showed that it is necessary to manage accounts receivable, and first of all, this concerns auxiliary production. It also requires a competent policy in the field of inventory management of the enterprise.

CHAPTER 3. OPERATIONAL PLANNING IN AZMK LLC

LLC "Aramilsky Metalwork Plant" does not use planning in any form, there is no business planning, no operational planning, no strategic planning. The analysis of the property of the enterprise showed that it is necessary to work with the receivables of the enterprise, and most of it arose precisely in auxiliary production. It is necessary to develop receivables repayment calendars for the efficient operation of the enterprise. The payment calendar is an element of operational planning, which will make it possible to see errors when working with receivables, reveal the reason for this situation and take measures to overcome the current situation.

One of essential elements working capital is a receivable. At the end of 2010, AZMK LLC amounted to 17 million 323 thousand rubles, of which 7216 thousand rubles are debt under transport service agreements, and 6675 thousand rubles under safekeeping agreements. The rest of the receivables arose from non-payment of services, purchase and sale.

The organization plans to receive receivables in 2011, but a situation may arise that not all debtors will repay it. Due to the late repayment of receivables, the organization will not be able to repay its accounts payable. In this regard, the company will need to take measures to repay it.

We will develop a calendar for the repayment of receivables.

As we can see from the payment calendar, receivables must be fully repaid by September 1, 2011. This calendar has been compiled in agreement with debtors and according to letters of guarantee sent to AZMK LLC.

Table 3.1.6

Receivables return calendar for 2011, thousand rubles

In total, accounts receivable for auxiliary production amount to 9,747 thousand rubles.

A sharp decline in receivables is expected in January 2011. Many enterprises may receive funds that they expected to receive in 2010, but did not receive, and therefore did not make payment under the contract on time. But with the advent of these firms Money they will immediately pay off their accounts payable.

But the enterprise may face the fact that any enterprise will not be able to return its debt. In this case, there are several ways to return.

Offered discounts to the size of the debt in exchange for faster payment. However, be aware that the lender's decision to accept discounted payments may affect future cash flows.

When determining the debtors who can receive such discounts, as well as the amount of discounts, the following question should be answered: To whom to offer discounts:

Debtors with whom it is necessary to maintain good relations;

Debtors who are likely to effectively resist any legal action against them to collect the debt;

Debtors who are unlikely to pay in the near future.

A special role should be given to the buyer evaluation system, which sums up all the risks associated with such business partner. The total dependency on such a partner includes its receivables, goods in stock, ready for shipment, products in production destined for this buyer. This system provides for the establishment of formal limits for each buyer, which are determined by the general relationship with this buyer, the need for funds, and an assessment of the financial situation of a particular buyer. At the same time, sales managers should be responsible for monitoring and updating the status of the buyer. Their remuneration should be tied to the actual collection of funds from the buyers they work with.

One of the ways to return the company's funds is the sale of receivables. Typically, such debts are bought by enterprises that are themselves debtors of the debtor. They are interested in acquiring accounts receivable at a discount from the face value of the debt (discount), and then presenting it for repayment at full cost.

One of the most common ways to sell receivables is an assignment agreement for the right to claim (the so-called cession). This is a re-registration of the original contract, where another company will act as one of its parties. In this case, the enterprise acquires not only the right to demand repayment of the debt, but also other rights and obligations of the original creditor arising from the contract under which the receivables arose. Moreover, in order to assign the right to claim receivables, the consent of the debtor is not required. However, he should still be notified of the transfer of the debt so that he can pay off the new creditor.

A very important point is that under such an agreement the rights are transferred in full, that is, the new creditor can demand from the debtor not only the payment of the principal debt, but also the payment of fines, penalties, forfeits.

Documents confirming both the debt itself and its size should be attached to the cession agreement itself. Ideally, such a document can serve as an act of reconciliation of the mutual debt of the creditor and the debtor.

But sometimes the party that acquires the debt requires the former creditor to transfer the original of the underlying agreement to it, since from the moment the assignment agreement enters into force, the new creditor becomes one of the parties to this agreement. If the organization is forced to sell receivables, then it will be able to receive 13,858,400 rubles for it.

Also, the company can collect receivables through the court, while in addition to the amount of the debt of the company, the debtor will be charged penalties and fines.

A very important role is played by the factor that timely returned receivables will make it possible to repay the company's accounts payable on time.

CONCLUSION

The purpose of writing this term paper was the study of the concept of operational planning on the example of a society with limited liability"Aramilsky plant of metal structures".

In the first chapter, we considered the concept, types, systems of operational planning, as well as the concept and types of auxiliary production. The second chapter is devoted to the analysis of the main production indicators and the analysis of the property of AZMK LLC. In the third chapter, a calendar for the return of receivables is developed and a debt repayment schedule is built, as well as recommendations for the return of receivables.

In accordance with the above material, you can do following output:

1. Operational planning is designed to ensure the timely and high-quality fulfillment of annual targets provided for by the plans for the socio-economic development of an enterprise or firm.

2. Operational planning is understood as the implementation of the current activities of planning and economic services for a short period, for example, the development of an annual production program, the preparation of quarterly budgets for an enterprise, control and adjustment of budgets received.

3. Auxiliary production is a part of the production activity of the enterprise, necessary for servicing the main production and ensuring the uninterrupted manufacture and release of its products.

4. The analysis of the property of AZMK LLC showed that it is necessary to manage accounts receivable, and first of all, this concerns auxiliary production. It also requires a competent policy in the field of inventory management of the enterprise.

5. LLC "Aramilsky Metalwork Plant" does not use planning in any form, there is no business planning, no operational planning, no strategic planning. The analysis of the property of the enterprise showed that it is necessary to work with the receivables of the enterprise, and most of it arose precisely in auxiliary production. It is necessary to develop receivables repayment calendars for the efficient operation of the enterprise. The payment calendar is an element of operational planning, which will make it possible to see errors when working with receivables, reveal the reason for this situation and take measures to overcome the current situation.

6. A very important role is played by the fact that the timely returned receivables will make it possible to repay the company's accounts payable on time.

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Operational planning is the final stage of planning in the enterprise. It concretizes and details the production program for a decade (10 days), a week, a day and a shift, ensures timely delivery of planned targets to the departments, and also performs a coordinating function, ensuring the coordinated work of all departments of the enterprise.

The main goal of operational planning is to ensure uniform, uninterrupted production of products in specified quantities and on time, with the compliance of manufactured products with product quality standards and with optimal use of production capacities.

The main functions of operational and production planning can be identified as follows:

• development of calendar and planning standards for production (duration of the production cycle, the amount of backlog, batch size, etc.);
• volumetric calculations of equipment and space loading;
• drawing up operational programs for the main production and procurement workshops;
• operational management accounting and control over the implementation of operational programs;
• operational regulation of the production process, timely detection of deviations from the plan, development and implementation of measures to eliminate them.

scheduling includes the distribution of monthly targets by production units and deadlines, as well as bringing the established indicators to specific work performers. With its help, shift-daily tasks are developed and the sequence of work performed by individual performers is coordinated.

The initial data for the development of calendar plans are the annual volumes of output, the complexity of the work performed, the timing of the delivery of goods to the market and other indicators of the socio-economic plans of the enterprise. Dispatching of production provides for the operational control and regulation of the course of production processes, as well as accounting for the release of products and the expenditure of various resources. At most machine-building enterprises, operational planning is divided, depending on the scope, into intershop and intrashop planning.

Intershop planning ensures the development, regulation and control of the implementation of plans for the production and sale of products by all departments of the enterprise, and also coordinates the work of the main and auxiliary shops, design and technological, planning and economic and other functional services. At machine-building enterprises, as a rule, production programs are developed and issued to workshops by planned services for the next year with a quarterly and monthly breakdown. The content of intra-shop planning is the development of operational plans and the preparation of current work schedules for production sites, production lines and individual jobs based on annual plans for the production and sale of products of the main workshops of the enterprise.

Operational planning systems

While generally agreeing with this definition, we consider it necessary to clarify the concept of an operational planning system in accordance with the new market relations of enterprises. This system is a set of methods and methods for calculating the main planning and organizational indicators necessary to regulate the course of the process of production and consumption of goods and services in order to achieve planned market results with minimal expenditure of economic resources and working time.

The main characteristics of any operational planning system include: methods for compiling calendar assignments for departments of the enterprise, the procedure for coordinating and linking the work of workshops and sections, the selected planning and accounting unit, the duration of the planning period, methods and techniques for calculating planned indicators, the composition of accompanying documentation, etc.

The choice of one or another operational planning system in market conditions is determined mainly by the volume of demand for products and services, the costs and results of planning, the scale and type of production, the organizational structure of the enterprise and other factors. The most famous at present are the detailed, custom and complete systems of operational planning and their varieties used in many large enterprises and firms, as well as in small and medium-sized businesses.

Detailed planning system

At the heart of the detailed system lies in the precise planning of the tact and rhythm of the work of production lines and production sites, the correct determination of normal technological, transport, insurance, inter-operational and cycle reserves and their constant maintenance in the production process at a strict calculated level.

The use of this system requires the development of complex calendar-operational plans containing output volume indicators and the route of movement of parts of each item through all production stages and technological operations. Therefore, it is advisable to use detailed planning with a limited and stable range of products, which takes place in conditions of large-scale and mass production.

Order planning system

Complete planning system

With this system, the flexibility of operational planning, current control and regulation of the production process is significantly increased, which, in conditions of market uncertainty, serves as an important means for enterprises to stabilize production. In addition to the three systems of operational planning considered, domestic enterprises use such subsystems as planning by the production cycle, by backlog, ahead of schedule, to the warehouse, etc.

Tact planning system