^ 1. by content
Technical and economic planning,
operational and production planning,
Business planning,
Financial and investment planning,
Supply and marketing planning.
2. according to the development time, the following types of planning are distinguished:
3. according to the areas of application, there are:
inter-shop planning,
internal planning,
brigade planning,
individual planning,
those. the object of planning in this case is a separate division of the enterprise.
^ 4. according to the stages of development, there are:
advance planning,
final planning.
5. on the accuracy of the development of plans
advanced planning,
Advanced planning.
The accuracy of plans depends on many factors, but the most important of them are:
Tasks to be solved in this planning period
The professionalism of the specialist of this planned service.
Characteristics of plans by development time
The difference between the plans in this case is the timing of the final result. As for the planning object, it, as a rule, does not change. Each of these types of planning has its own distinctive features. They are as follows:
Accuracy of the scheduling interval to be set
Degrees of differentiation
Distribution of duties between specialists economic services
The wider the planning interval, the higher the uncertainty of the planned target.
Strategic planning
– This is a forecast of the company's activities for a separate perspective. This type planning is expressed not in detailed questions, but in a sketch of the main activities of the enterprise. Here is the planning period is 10-15 years
. This period is defined as follows:
During this period, there is a turnover of fixed assets
Technology is changing
Consumer tastes are changing radically.
This type of work at the enterprise is carried out by specialists of the highest rank.
On the basis of strategic planning, work is carried out to long term planning. The period of development of these plans 3-5 years . Here the installations defined in strategic planning are developed. In this work, such issues as the forecast for production volumes, the forecast for sales markets, the forecast for costs and incomes are solved. But here, too, the calculations are carried out enlarged.
On the base long term planning work is being done on short term planning. It is performed on 1-3 years . In this work, a plan for the first year is developed in detail and a forecast is made for the second and third years.
Current planning – is the planning of the enterprise for the year. Here all the issues of the enterprise's activity are developed in detail..
Operational and production planning (OPP) is a continuation of technical and economic planning. This is the planning of the activities of an enterprise or firm for a short period of time (quarter, month).
All of the above types of planning constitute a single planning system, and none of these types of planning should fall out.
On the domestic enterprises the main type of planned work is current planning.
Current planning (plan for the year) – is a comprehensive program of production, economic, financial, commercial activities businesses or firms. The tasks solved by this type of planned work are determined, first of all, by the owner of the enterprise and the situation on the market.
To the most important tasks annual p-p should include:
1. providing consumers with products or services in accordance with the concluded agreements.
2. providing production with the necessary resources.
3. timely implementation of the developed plans.
4. control over the progress of the implementation of planned targets.
5. ensuring the profitability of production.
6. identification of intra-production reserves.
7. Prevention of failures in production.
8. analysis and evaluation of the results of the enterprise.
Initial data in the development of the annual p-p are:
Productive capacity,
Concluded contracts for the supply of goods or services for a given period,
Concluded contracts for the supply of products to the foreign market,
The results of the study of consumer demand for products produced by the enterprise or services provided,
Norms and regulations,
Prices for products or services,
Prices and tariffs for resources,
And other data.
^
The content of the annual p-p enterprise
| Section names | before the transition of enterprises to work in the new conditions of the economy | present time |
| 1. Production and marketing of products | + | production plan, marketing plan |
| 2. Indicators of increasing eq. production efficiency | + | investment plan |
| 3. Technical improvement of the production | + |
|
| 4. Norms and regulations | + | + |
| 5. Logistics | + | + |
| 6. capital construction | + | + |
| 7. Labor, personnel, salary | + | organizational plan |
| 8. C / st, profit, profitability | + | + |
| 9. Economic Stimulus Funds | + | enterprise funds |
| 10. Financial plan | + | + |
| 11. Social development of the team | + | + |
| 12. Nature protection and environment | + | environmental program |
The development of any enterprise plan ends with the calculation of the main technical and economic indicators, which are always number 1 in the enterprise plan.
To the main plan issues companies should include:
1. production facilities and their use,
2. forecast for production and sales volumes,
3. questions of the enterprise logistics plan,
4. cost and profit forecast,
5. financial plan enterprises.
7) Runway stages, their characteristics.
For the first time in our country, the plan was developed in the 1920s and was called "industrial financial plan". runway stages.
| Time period | Plan name | Plan Description |
| 1)20s | "promfinplan" | Issues related to production and finance were worked out. |
| 2) 30s | "techpromfinplan" | In addition to issues of production and finance, issues of technical improvement of production were resolved. |
| 3) 30-80s | "techpromfinplan" | The same |
| 4) mid 80s, early 90s | PESRP (Economic and social development enterprises) | In addition to the above issues, social issues were considered |
| 5) early 90s, 92.93 years old | OPP - promptly - production planning | The planning system was allowed in our country. |
| 6) currently | ||
| 6.1) on the former state. enterprises (now JSC) | Annual P-P | A detailed program of production, commercial, social, PR activities. |
| 6.2) reconstruction of the enterprise | Business plan | |
| 6.3)Small enterprise | Business plan |
^ 8) Organization of planned work on industrial enterprise. Basic requirements for the organization of planned work at an industrial enterprise at the present time.
The entire planning organization system should be aimed at creating favorable conditions for the implementation of the production process and enterprise management. This system includes the following elements: 1) the organizational structure and structure of the enterprise, 2) the planning mechanism, 3) the process of substantiating the adoption and implementation of planned decisions, i.e. the planning process itself, 4) tools that support the planning process.
Characteristics of the elements of the planning organization system
.
(1) Organizational structure
depends on many factors, the most important of which are the following: 1) the size of the enterprise, 2) the dynamism of the market where the company's products are sold, 3) industry affiliation, 4) form of ownership, 5) degree of specialization, 6) foreign economic activity enterprises, 7) the composition and number of divisions of the enterprise and other enterprise management structure can built on a linear basis, and functional subordination various departments. Mixed options are possible. The organization of the planned work of the enterprise and control over the implementation of planned decisions is assigned to the specialists of the planning department or the planning and economic department. The staff of the planning department, together with the management of the enterprise, develops the strategy of the company, participates in the selection and justification of the economic goals of the enterprise, and also sums up the result of the production, economic and commercial activities of the enterprise. The planning department at each enterprise interacts with the planning bureau of individual divisions, as well as with the functional divisions of the enterprise. Small enterprises do not have a planning department. Functions in this case are performed by 1 or 2 planners.
(2) Enterprise Planning Mechanism
– a set of means and methods by which a planned decision is made and implemented. The organization of planning at enterprises is entrusted to economic services. The head of the economic service, together with the management of the enterprise, works out a strategy for its development for the future, and in the future - goals and objectives to achieve in the future. After the approval of the goals and objectives, they become mandatory for the implementation of all services of the enterprise unit.
On the large enterprises the number of employees of economic services is high, on average and not large 1-2 people.
If the organizational structure reflects the external structure of the planning system, then the planning mechanism reveals the internal content of the planned work. V general view planning mechanism including: 2.1) goals and objectives of the enterprise functioning, developed by the enterprise management apparatus. 2.2) planning functions, 2.3) planning methods. 2.1) goals and objectives.
(3) B practical activities enterprises, there are 3 basic schemes for organizing planning in production: 1) from the bottom - up, 2) from the top - down, 3) the principle of oncoming flows.
Planning from the bottom up carried out in the direction from the divisions of the enterprise to its highest level. In this case, the planning department at the enterprise is usually small. In this case, the issues are worked out in the departments of the enterprise. In charge specialists of the central economic service includes: coordination of all actions both for the development of the plan and its control. This planning scheme is the most appropriate for its production orientation .
Top-down planning – planning is carried out in the direction from the central economic service of the enterprise to its divisions. In this case, the main issues are worked out at the level of the enterprise as a whole. The number of specialists in the economic services of the enterprise is significant. The divisions of the enterprise, having received control tasks, determine the plan of their actions for a given period. This scheme allows you to solve the most important tasks of the enterprise and coordinate the work of all its departments. However, with this planning organization scheme, it is difficult to use all the reserves of the enterprise unit. This scheme used in the consumer orientation of the enterprise .
The principle of counter flows . It is built on coordinated work between the central economic service of the enterprise and its divisions. This scheme is considered the most rational, because. it includes strengths 2 previous schemes. Most TPs use the 2nd scheduling scheme. In the planned work of the enterprise, it is conditionally possible to single out 4 stages: 1) analysis of the market situation. In the region, industry and directly in the field of activity of the enterprise itself, 2) analysis of the current and prospective positions of the enterprise, 3) planning itself, 4) monitoring the implementation of planned decisions. The planning procedure, the list of plan types, their structure is established directly by the head of the enterprise.
The planning procedure, the list of developed plans are approved directly by the management of the enterprise. The latter is reflected in regulations one enterprise or another. The order of planning in separate subdivisions of the enterprise is approved by its central economic service.
(4) Means to achieve planned decisions
: 1) information, 2) technical means, 3) software.
^
High level of organization of planned work
in enterprises depends on many factors and ultimately promotes
: 1) increasing the degree of use of production capacity; 2) the principle of self-financing and self-sufficiency is fully implemented; 3) increasing the level of competitiveness of products; 4) increasing the level of competitiveness of the enterprise as a whole; 5) the conquest of new markets for products; 6) the best solution to the social problems of the enterprise team.
Main requirements
to the organization of planned work at the enterprise at the present time: 1) observance of the principle of self-financing and self-sufficiency; 2) a well-established methodology for the implementation of planning by the specialists of the enterprise; 3) development of measures to improve the competitiveness of the enterprise; 4) increasing the degree of use of production enterprise capacity,
^
9) Methodology of planning, its characteristics.
Planning methods are of the greatest theoretical and practical importance in planning. They are developed on the basis of planning principles.
Planning method – These are specific techniques that allow you to perform economic calculations, indicators and make justifications for planned targets.
The more accurately the planning method is chosen, the more efficiently it will be implemented in production. In the economic practice of industrial enterprises, a wide variety of planning methods are used. V Lately the following are the most widely used planning methods :
balance method
Normative method
Planning method based on technical and economic factors (factorial)
Economic and mathematical methods
Expert methods, etc.
The characteristics of planning methods currently at industrial enterprises are reflected in the planning methodology developed by the enterprise's specialists. The choice of planning method in a particular period depends on the purpose of the tasks being solved and the specifics of a particular production.
Characteristics of individual planning methods
balance method – traditional method performing planned work, was used before, is used now and will not be abandoned in the future. With this method solves such issues and tasks as determining the need for production resources and their consumption, and also develops a balance labor resources, the balance of cash income and expenses. This method allows you to establish disproportions in the development production, as well as to determine the proportions of its development in the future, and in addition, to identify intra-production reserves.
Normative method - one of the most progressive methods used in the planned work of enterprises. basis this method is an a well-established system of regulatory management . The system of norms and standards that are used in this period must meet modern development production.
Planning based on technical and economic factors . This method is widely used in dealing with issues such as analysis of the implementation of production programs, justification of labor productivity growth, justification of the level of costs in a given period.
Economic and mathematical methods - relatively new methods used in the planned work of the enterprise. Using these methods allows you to choose the most effective option for the development of production . Among these methods, such as mathematical programming, probability theory, mathematical statistics, imitations, etc. have found wide application.
expert methods.
These methods are widely used in forecasting production for a long period of time. These methods used by business leaders.
1
0) Information support for planned work at industrial enterprises. The system of technical and economic norms and standards used in the activities of the enterprise, its characteristics.
Planned work at any enterprise cannot be carried out without reliable information. Information can be obtained using primary and secondary data. Primary data are obtained as a result of research, as well as specially solved tasks for these purposes. The collection of this information is carried out by observation, measurement, questioning, etc. way. Secondary data are needed when conducting combined studies. All data is collected from external and internal sources. Internal information should include, first of all, office data. Such information is the most reliable and cheapest. This is the main source of information for both small businesses and reputable firms. Inside information should include statistical reporting, financial statements, financial statements. The same information should include the reports of the heads of economic services and primary links , as well as business correspondence enterprises. External information is obtained from economic literature, periodicals, the Internet. In a market economy, the accuracy and validity of planned targets primarily depend on the system of norms and standards.
System of norms and standards – this is the basis for the implementation of planned work in the enterprise.
Norm – the maximum allowable consumption of any resource per unit of production or unit of equipment or unit of production area (rate of consumption of raw materials per unit of production).
Regulations
– indicators that most often characterize the degree of relative use of certain resources in a particular industry or in a field of activity or in a region.
Main differences
norms from norms are:
1) as a rule, a longer period of validity of the standard;
2) the norm is developed for specific organizational and technical conditions, while the norm for the prevailing conditions either in a given industry, or in a field of activity, or in a region.
The normative economy of domestic industrial enterprises is still at a very low level. The main reasons for this situation will be the following:
1) the development of norms and standards is a laborious task;
2) in the conditions of a centrally planned economy, enterprises were not interested in identifying all intra-production reserves.
Norms and regulations
– these are dynamic. With the advent of new technologies, technical innovations, norms and standards must be revised.
In the economic practice of domestic enterprises, a huge complex of various norms and standards is used, therefore they are usually classified as follows.
Classification of norms and standards
by time of action
Current
by nature of distribution
Industry
Local
by destination
Semi-finished products
Other various works
by the nature of the resources used
materials
Energy resources
Fuel resources
by level of detail
Group
by development methods
Experienced
Reporting and statistical
^ 11) Evaluation of the implementation of the plan. The system of indicators used in the activities of the enterprise, its characteristics.
The assessment of the implementation of the plan at industrial enterprises is carried out by the heads of the enterprise, the heads and specialists of economic services, the head, both as a whole of the entire enterprise, and of its individual divisions. For this purpose, the actual data of the work of the enterprise or production are compared with the data of the forecast plan for predetermined control points.
Checkpoints - These are indicators of the work of a particular division of an enterprise or an enterprise as a whole.. ^ These milestones are set during the development of plans. Planned and actual work both individual departments and the enterprise as a whole calculated and accounted for a month, a quarter, half a year, 9 months and a year . The smaller range is used only in dispatching. For all these periods, at any industrial enterprise of any form of ownership, an assessment of activity is carried out, for the same periods, the activity of the enterprise's specialists is evaluated. To evaluate the activities of the enterprise's specialists, a system of indicators is developed, according to which they eventually train.
Indicator - This is a sign that characterizes one or another side of the activity of an enterprise or its divisions and reflects one or another economic phenomenon. In our country, in a planned economy, a system of indicators was formed. This system focused the enterprises on the performance of indicators for the production and marketing of products. During the transition of the country to the market, the system of indicators undergoes more serious changes. In a market economy, the most important indicator for assessing the activities of enterprises should include such indicators how:
1) meeting the demand for products produced by the enterprise
2) income growth of an enterprise or firm
3) optimization indicators
Recently, there have been changes not only in the system of indicators itself, but also in the methodology for their determination. The problem of using indicators in a market economy is that there cannot be a single universal indicator. The development of the enterprise's economy in market conditions should be characterized by a system of indicators. Recently, this system of indicators reflects the following:
^ Characteristics of individual groups of indicators
Quantitative indicators - characterize the material side of production, qualitative - the qualitative side
The division of indicators into quantitative and qualitative is necessary to assess the scale of production and its intensification.
^
Examples of quantitative and qualitative indicators for the main sections of the enterprise forecast plan
| Sections P-P enterprises | Quantitative indicators | Qualitative indicators |
| Production plan | Volumes of production and sales of products in physical and value terms | CMM, product grade, average shift ratio, average equipment productivity, average percentage of planned downtime |
| Logistics | The need for various material, technical resources | Cost rates for individual resources |
| Labor and salary plan | Number of staff, salary fund | Growth in labor productivity, average labor intensity, average salary of an employee or worker, specific labor force consumption |
| Plan at cost | Cost of commercial products, cost of comparable products | The cost of 1 rub. marketable products, reducing the cost of a unit of production |
| Financial plan | The amount of income and expenses | Revenue growth over the period, profitability certain types products, return on capital, turnover rate working capital |
Estimated and cost indicators. Estimated indicators are currently determined by the enterprise itself. They are necessary for summarizing the work or departments of the enterprise, or its services, or the enterprise as a whole. They characterize either the achieved or the desired level of production.
Cost indicators characterize the amount of costs for a particular type of activity of the enterprise.
Approved and calculated indicators . Currently most commonly used in relation to the enterprise and its lower levels.
TO approved indicators in the sectors of the economy should include:
Separate economic standards;
State order in certain sectors of the economy;
Limit on the extraction of certain types of minerals;
- state investments;
The level of profitability for state enterprises-monopolists;
Tax rates;
Minimum consumer budget;
minimum wage;
Minimum vacation time, etc.
Within the framework of a particular enterprise, control tasks are brought to its lower levels.
General characteristics and structure of the business plan (BP)
The current economic situation in Russia dictates a new approach to the WFP. Enterprises are forced to look for such forms and models of planning that would ensure maximum efficiency in decision-making. The best option achieving these solutions in the new market conditions is the business plan. No enterprise can operate profitably without a carefully designed BP.
BP – it is an entrepreneurial activity plan, an objective assessment of the enterprise’s own entrepreneurial ability and essential tool design and investment decisions in accordance with the needs of the market and the current situation.
BP – it is a commercial document with a complex structure that reflects the main aspects of the future commercial enterprise, which allows choosing the most promising solutions and identifying the means to achieve them.
In most cases, BP serves as a means of obtaining the necessary investments, that is, a powerful tool for financing a business. Modern economic theory identifies five functions of a business plan.
1 opportunity to use it to develop a business strategy
2 assessment of opportunities for the development of a new direction of activity and control of processes within the company
3 attraction Money from outside. Recently, the decisive factor in granting a loan is the presence of a carefully thought-out business plan.
4 involvement in the implementation of the company's plans of potential partners who can invest in production equity or their technology.
5 involvement of employees in the process of compiling the BP, which allows them to increase their awareness of upcoming actions, coordinate efforts, distribute responsibilities and create motivation to achieve the goal.
BP assumes compliance with the following principles :
^ 1 flexibility that is, adapting to changes in the environment
2 continuity, i.e. "rolling" nature of planning
3 communicativeness and, i.e. coordination and integration of efforts
4 interactivity, i.e. creative planning
5 multivariance, i.e. availability of alternatives
Small firms at the time of creation develop a compressed version of the BP, but after - the full version.
V modern economy There are many variants of BP in form, content, structure. There is no clearly regulated structure and form of BP. All this is determined by those to whom the BP is addressed, the purpose of the project and the specifics of production. The factors that determine the composition and structure of BP include:
The purpose of compiling the BP
The specifics of the type of business activity
Enterprise size
BP development period
Prospects for the development of the company
The size of the intended market
Presence of competitors
1 option
The goal is the development of production
2 general characteristics production
3 market and main competitor analysis
4 production plan
5 marketing plan
6 organizational plan
7 forecasting and risk management
8 financial plan
Option 2
The goal is the financial recovery of the company
1 general characteristics of the enterprise
2 financial recovery plan summary
3 financial analysis
4 measures to restore solvency and support effective economic activity
5 market and competition
6 marketing plan
7 production plan
8 financial plan
^ Characteristics of the main sections of the BP
Title page contains the name of the company, its location, the name of the BP and the date of compilation, the address of the company and a link to privacy, if any.
V annotations given short description goals and main provisions of the BP
Summary – it is a concise, quick-read overview of the intended business and goals.
Description of the company and industry general description company and all its characteristics that are directly or indirectly related to the upcoming or existing business.
Characteristics of products (services) indicates the needs satisfied by the product, quality indicators, economic indicators, export indicators.
Research and analysis of the product sales market reflects the type of market, market structure, market conditions, selection of target segments, market positioning, sales forecast.
Marketing plan includes: marketing strategy, product policy, pricing policy, sales policy, communication policy and marketing budget.
Production plan (developed only by the company that is going to be engaged in production). It is necessary to prove the suitability of the enterprise for the production of products of the required quality in a timely manner. Includes: product production technology, methods and means of product quality control, production program, production capacity, need for long-term assets, production development schedule, working capital requirement, cost forecast, environmental protection system.
organizational plan devoted to the management system of the company, its personnel policy. These are the organizational structure, management personnel, professional advisors and services, personnel, personnel policy, legal support of activity.
Financial plan necessarily present in the structure of the BP. This is a document or a set of documents that ensures the interconnection of the indicators of the project, the development of the enterprise with the available resources. Financial plan structure: forecast financial results(profit and loss statement), pro forma balance sheet, cash flow statement
The essence of intra-factory (intra-company) planning is scientific justification at the enterprise (firm) of the upcoming economic goals of its development and forms of economic activity, choice best ways their implementation on the basis of the most complete identification of the types, volumes and terms of the release of goods required by the market, the performance of works and the provision of services and the establishment of such indicators of their production, distribution and consumption, which, with the full use of limited production resources, can lead to the achievement of predicted future qualitative and quantitative results. In-factory planning provides not only a holistic consideration of a number of production, economic, organizational, managerial, financial, economic and many other problems, but also an orientation towards the future of decisions made. Therefore, any solution to any existing problem in the course of in-plant planning can be considered as a means to achieve the goal.
1. Based on obligatory planning tasks, Distinguish between directive and indicative planning.
Directive planning is a decision-making process that is binding on planning objects. Directive plans are, as a rule, targeted and detailed. For example, planned indicators brought to shops, sites and workplaces are of a directive nature. Untimely fulfillment of at least one of these indicators can lead to a disruption in the implementation of the enterprise plan.
indicative planning is a form of government planning. It is the opposite of directive planning because the indicative plan is not binding. As part of the indicative plan, there may be mandatory tasks for the enterprise, but their number is very limited. In general, it has a guiding recommendatory character.
Indicative planning is used in the preparation of long-term plans, and directive - in the current planning. It follows from the foregoing that the indicative and directive types of planning should complement each other, be organically linked in unified system in-house planning.
2. Depending from the period for which the plan is drawn up, and the degree of detail of planned calculations, distinguish between long-term and medium-term (prospective), short-term (current) and operational planning.
Long-term (forward) planning covers a time period of more than 5 years, for example, up to 10 years. Such plans are designed to determine the long-term strategy of the enterprise, including the social, economic, scientific and technical development of the enterprise. The long-term plan allows you to set and solve such tasks, the solution of which does not fit into the framework of the medium-term plan. A comprehensive forecast is of great importance for substantiating a long-term plan. It is compiled for 10-15 or more years. Its main task is to provide guidelines that determine the possibility of involving new types of raw materials, materials, energy resources, fuel in the production process; creation and mastering of new equipment and technology, increasing labor productivity and production efficiency on this basis.
The forecast is a kind of "reserve" for long-term planning. There are commonalities and differences between planning and forecasting. The common thing is that both planning and forecasting are scientific predictions of the course of development of an enterprise's production. The difference lies in the degree of probability of such a prediction: plans are, as a rule, deterministic in nature and contain not only goals, but also means to achieve them, while forecasts are mostly probabilistic in nature and do not include ways and means of practical achievement of goals.
Medium-term (long-term) planning carried out for a period of one to five years. At some enterprises, medium-term planning is combined with short-term planning. In this case, a so-called rolling five-year plan is drawn up.
Short-term (current) planning covers a period of time equal to one year. As a rule, the annual plan is a detailed plan of the production and economic activities of the enterprise, aimed at fulfilling the planned indicators of the medium-term plan, detailing them according to the list of products to be manufactured and sold within a specific timeframe. In addition, the plan establishes the needs for labor, material and financial resources, as well as, along with resources, organizational, technical and socio-economic measures for the further development of production, increasing labor productivity and product quality, structuring goals innovation activities, optimization of the nomenclature and assortment of the portfolio of innovations and innovations.
The structure, content and list of indicators of the short-term plan are similar to the medium-term plan of the enterprise, which ensures consistency and continuity of technical and economic indicators.
operational planning includes scheduling and operational regulation(dispatching). The main task of scheduling is to detail the tasks (indicators) of the annual plan by performers (shops, sections, brigades and jobs) and deadlines (short periods - months, decades, weeks, days, shifts, hours) in order to uniformly fulfill production plan. Dispatching is designed to ensure the coherence and uninterrupted operation of all parts of the enterprise.
3. According to the content of planned decisions allocate strategic, tactical, operational and production and business planning.
Strategic planning, as a rule, it is focused on the long term and determines the main directions of development of an economic entity. Through strategic planning, decisions are made about how to expand the business, create new areas of business, stimulate the process of meeting customer needs, what efforts should be made to meet market demand, which markets are best to operate, what products to produce or what services to provide, with what partners to do business with, etc.
tactical planning should be considered the process of creating prerequisites for the implementation of new enterprise opportunities outlined by the strategic plan. If the main goal strategic plan is to determine what the enterprise wants to achieve in the future, but tactical planning should answer the question of how the enterprise can achieve this state. These types of planning differ in goals and means to achieve them.
Tactical planning, as a rule, covers short-term and, in some cases, medium-term periods, while strategic planning is effective in the long-term and medium-term periods.
Operational and production planning is the final stage in the system of planning the economic activity of the enterprise.
In the process of operational and production planning, following features: 1) the time for performing individual operations for the manufacture of parts is determined, assembly units products and products as a whole by establishing conjugate terms for the transfer of objects of labor by workshops (sections, jobs) - suppliers to their consumers; 2) operational preparation of production is carried out by timely ordering and delivery to the workplace of materials, blanks, assembly units, tools, fixtures and other types material assets necessary to fulfill the production plan; 3) systematic accounting, control, analysis and operational regulation (dispatching) of the production process is carried out, preventing its deviation from the established schedules.
Business planning carried out to assess the feasibility of introducing a particular measure. This is especially true for innovations that require large investments for their implementation.
- 4. In the theory and practice of planning, other types of planning can be distinguished, covering both the main and secondary aspects of this process. In particular, planning can be classified according to the following criteria:
- a) by the degree of coverage of the planned work: general planning, covering all aspects of the problem; partial planning, covering only certain areas and parameters;
- b) by planning objects: target planning related to the definition of strategic and tactical goals; means planning, referring to the determination of the means to achieve the set goals (planning of such potentials as equipment, personnel, finance, information); program planning, relating to the development and implementation of specific programs, such as production and marketing programs; planning activities, such as special sales, recruitment;
- c) by areas of planning: sales planning (sales goals, action programs, production progress); production planning (production preparation, production program); personnel planning (needs, retraining, layoffs); acquisition planning (needs, purchases, sale of surpluses); planning of investments, finances;
- d) by depth of planning: aggregated planning, limited by given contours; detailed planning, for example, with a detailed calculation and description of the process;
- e) for the coordination of private plans in time: sequential planning, in which the process of developing various plans is one long, coordinated, sequentially implemented process; simultaneously planning process, in which the parameters of all plans are determined simultaneously in one planning act;
- f) to take into account changes in the initial data: rigid planning; flexible planning;
- g) in sequence in time: ordered (current) planning, in which, upon completion of one plan, another plan is developed (plans alternate); rolling scheduling, in which, after a certain scheduled period, the plan is extended for the next period.
Question 4. Forms of planning and types of plans
Question 3. Planning principles
The main principles include:
Ø The principle of consistency suggests that planning in an organization should be systematic.
Ø Participation principle assumes that each employee of the organization must be, to one degree or another, a participant in planned activities.
Ø Continuity principle lies in the fact that the planning process in the organization should be carried out constantly, and the developed plans should continuously replace each other, overlap each other.
Ø Principle of Flexibility associated with the principle of continuity. It consists in giving the plans the ability to change their parameters, so the plans usually provide for reserves.
Ø The Principle of Efficiency is that the costs of planning should not exceed the effect of its application.
1. C from the point of view of mandatory plan assignments- directive and indicative planning.
2. Depending on the term for which the plan is drawn up, and the degree of detail of planned calculations, it is customary to distinguish between long-term (prospective), medium-term and short-term (current) planning.
The success and efficiency of the planning system is determined to a large extent by the level of its organization, which is aimed at a systematic combination of the main elements of the planning system:
Planned personnel formed into an organizational structure,
planning mechanism.
The process of substantiation, adoption and implementation of planned decisions (planning process);
Tools that support the planning process (information, technical, mathematical, software, organizational and linguistic support).
1. Planned personnel. This includes all specialists who, to one degree or another, perform planning functions.
2. Planning mechanism. In general, the planning mechanism includes: the apparatus for developing goals and objectives for the functioning of the enterprise; planning functions (complexity reduction; forecasting, security; optimization, coordination and integration function, ordering function; control function, etc.); planning methods.
Planning method depends on the specific form of planning and includes two aspects: directions of planning; means of substantiating the planned parameters.
In planning practice, one can distinguish three directions planning: progressive (bottom-up method), retrograde (top-down method) and circular (counter planning).
An important issue of intra-company planning is activity planning. structural divisions enterprises (shops, sections, brigades, services and departments). At the same time, it is important to address the issues of business modeling and organizational engineering based on micrologistic approaches.
The final stage of intra-company planning is the development of operational plans for production and economic activities for the current period. The student must become familiar with the principles, types and systems operational planning.
Operational planning is understood as the implementation of the current activities of planning and economic services for a short period - the development of an annual production program, the preparation of quarterly budgets for an enterprise, monitoring and adjusting the results, etc. Depending on the content and duration of action, operational planning is divided into two types: calendar and current.
Calendar planning involves the distribution of annual targets by production units and deadlines, as well as bringing the established indicators to specific work performers; development of shift-daily tasks and coordination of the sequence of work performed by 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.
Current planning or scheduling of production provides for operational control and regulation of the course production processes, as well as accounting for output and expenditure of various resources.
The student should be familiar with the characteristics of the operational planning system:
- methods of completing calendar assignments for departments of the enterprise;
- the procedure for coordinating and coordinating the work of workshops and sections;
- selected planning and accounting units;
- duration of the planning period;
- methods and techniques for calculating planned indicators;
- composition of accompanying documentation, etc.
The choice of an operational planning system is determined by the volume of demand for products and services, the costs and results of planning, the scale and type of production, the organizational structure of the enterprise, and other factors.
The development of operational plans for production consists in the development of the most important volumetric and calendar indicators. In this case, the main methods are used: volume-calendar and volume-dynamic. Calendar norms and planned indicators for the operational regulation of production should be developed on the basis of progressive time standards for technological operations and processes.
An important calendar and planning standard for operational planning is the production cycle, the reduction in the duration of which is determined by many interrelated organizational, technical, planning, economic, social and labor characteristics of the enterprise.
The most important planned function of production management is the operational accounting and control of the enterprise, which solves the problem of ensuring the rhythmic work of all parts of production; reduction of unproductive breaks; increasing the flexibility of current production plans, taking into account dynamic changes in market requirements.
Operational accounting is designed to reflect the state and progress of production and economic activities. The main objects of operational accounting and control of production are planning and economic indicators: from hourly or shift-daily tasks to annual production volumes and sales of products and services.
Dispatching is a constant operational control and regulation of the production process in order to ensure the timely and complete implementation of the production plan in accordance with the tasks, contracts and requirements of customers.
1. What is meant by operational planning?
2. What are the tasks of operational planning?
3. What is scheduling? What does it provide?
4. What is the place of operational planning in the internal plan?
5. What are volumetric-calendar planning methods?
6. What are volume-dynamic planning methods?
7. How is the production cycle planned? What are the methods of reducing the production cycle at a printing company.
8. What is the purpose of operational accounting?
9. What are the tasks of operational accounting and production control.
10. What does production scheduling mean? How is it done in production?
Ministry of Education of the Russian Federation
State University of Aerospace Instrumentation
Teacher: Ilyinskaya E.M.
abstract
on this topic
Intra-production planning as a subsystem of the economic mechanism of an industrial enterprise
Course: Economics
I've done the work
student of group 5838 Bystrov D.A.
Saint Petersburg
2011
CONTENT:
| 1. | INTRODUCTION | page 3 |
| 2. | CLASSIFICATION OF PLANNING TYPES | page 4 |
| operational planning | page 11 | |
| tactical planning | page 14 | |
| Strategic planning | page 17 | |
| Regulatory Planning | page 18 | |
| 3. | PRODUCTION PLAN | page 23 |
| 4. | ANNUAL PRODUCTION PROGRAM | page 25 |
| 5. | WORKFORCE PLANNING | page 28 |
| 6. | PRODUCT COST PLANNING | page 32 |
| 7. | INTERACTION OF IN-PRODUCTION PLANNING WITH MANAGEMENT | page 38 |
| 8. | CONCLUSION | page 42 |
| Bibliography | page 43 |
INTRODUCTION
Planning is one of the most important factors in the functioning and development of industrial firms in a market economy. This activity is constantly being improved in accordance with the objective requirements of the production and sale of goods, the complication of economic relations, the increasing role of the consumer in the formation of technical, economic and other product parameters.
Planning has a decisive influence on the development of social production, increasing its efficiency on the basis of intensification. As the Russian economy develops, planning methods improve and its tasks become more complex.
With the development of the economy, the expansion of the scale of production, the complication of intersectoral, intrasectoral and intraproductive relations, the methods of planned management of the national economy are constantly being improved. In an accelerating pace scientific and technological progress and the growing needs of society, there are changes in production, in the sphere of circulation and service. The level of concentration of production rises, intra-production specialization develops. The professional and cultural level of the working people is steadily rising.
Main Questions modern market, defining, in essence, the main content of planning at the enterprise and the entire market economy as a whole, are as follows.
- What products, goods or services should be produced at the enterprise?
How many products or goods is profitable for the enterprise to produce and what economic resources should be used?
How should these products be produced, what technology should be used and how should production be organized?
Who will consume the produced products, at what prices can they be sold?
How can an enterprise adapt to the market and how will it adapt to internal and external market changes?
CLASSIFICATION OF PLANNING TYPES
There are systems of state or federal regulation, municipal or local planning, in-house or corporate design, as well as sectoral, territorial, republican and other types of planning. In domestic planning and economic literature and economic practice, it has always been generally accepted to distinguish two main types of planning: technical and economic and operational and production.
Technical and economic planning
Technical and economic planning provides for the development of an integral system of indicators for the development of technology and the economy of an enterprise in their unity and interdependence, both in place and in time of action. During this stage of planning, optimal production volumes are substantiated based on the interaction between supply and demand for products and services, the necessary production resources are selected and rational norms for their use are established, final financial and economic indicators are determined, etc.
Operational and production planning
Operational and production planning is the subsequent development and completion of the technical and economic plans of the enterprise. At this stage of planning, current production targets are set for individual workshops, sections and workplaces, various organizational and managerial actions are carried out in order to adjust the production process, etc. one
Intra-company planning as a function of management consists in a reasonable determination of the main directions and proportions of the development of production, taking into account the material sources of its provision and market demand. The essence of planning is manifested in the specification of the development goals of the entire enterprise and each unit separately for a specified period, the definition of economic tasks, the means to achieve them, the timing and sequence of implementation, the identification of material, labor and financial resources necessary to solve the tasks.
Thus, the purpose of planning is to seek to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of enterprises that are part of the firm. It provides for the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and the entire company. Therefore, planning is designed to ensure the relationship between the individual structural divisions of the enterprise, including the entire technological chain: research and development, production and marketing. 2
Intra-firm planning within large companies covers both current and long-term planning, carried out in the form of forecasting and programming.
If long-term planning is designed to determine the general strategic goals and directions of development of the enterprise, the resources necessary for this and the stages of solving the tasks, then developed on its basis current plans focused on the actual achievement of the intended development goals. Therefore, the current plans complement, develop and correct the promising directions of development, taking into account the specific situation.
A high degree of economic freedom in planning activity presupposes not only the expansion of practical work at all enterprises, but also the development of scientific knowledge and the improvement of the very theory of on-farm planning. In particular, it is required to expand the existing classification, systems, types, principles and methods of planning. All types of intra-company and corporate planning can be systematized according to such main classification criteria as:
- content of plans
management level,
justification methods,
time of action,
scope,
development stage,
degree of accuracy, etc.
The principle of continuity lies in the constant development of plans within the established cycle and the constant use of information from successive cycles.
The flexibility of planning is closely related to the principle of continuity and allows you to make adjustments to successive intra-production plans that take into account changes in internal and external conditions and allow you to reconsider the direction of planning. The implementation of this principle is based on:
- on transitional plans that differentiate the time period by intervals, i.e. the long-term plan is the main medium-term planning (for a three-year period) and the last plan is distributed over the years;
contingency plan, which is being developed as an additional option, reflecting a probabilistic assessment of possible changes in the external environment.
According to the content of the plans, it is necessary to single out, in addition to the considered technical and economic and operational and production, such types of on-farm planning as organizational and technological, social and labor, supply and marketing, financial and investment, business planning, etc. Each of them provides for the choice of its own systems of planned indicators characterizing the types of specific activities, the timing of work, final or intermediate results, etc.
According to the level of management, depending on the number of linear links in enterprises, it is customary to distinguish between such types of on-farm planning as firm, corporate, factory or other systems of plans related to the top management or, in general, to the entire economic organization. At the middle level of management, as a rule, a shop planning system is used, at the lower level - production, which can cover individual planning objects (site, team, workplace etc.). 3
According to the methods of justification in modern production, the following systems of intra-company planning are used: market, indicative and administrative, or centralized.
By the time of action, intra-company planning is: short-term, or current; medium-term, or annual; long-term or prospective. Long-term planning is usually carried out for a period of 3 to 10 years, medium-term - within 1 to 3 years, and short-term - within one planning year, quarter, month, decade or week.
The main tasks of intra-production planning include:
- assessment of changes in external and internal environment;
determination of priority tasks and needs for all types of consumed resources;
calculation and comparison of current and one-time costs with results;
measures to improve enterprise management.
The nature and content of the planned work of the enterprise provides for the obligatory observance of the basic principles of intra-production planning, which contribute to the creation of conditions for more efficient economic activity. The following principles are widely used today:
- unity
continuity
flexibility
economic feasibility
According to the stages of development, intra-production planning is preliminary and final. At the first stage, draft plans are usually developed, which, after their approval at the second stage, then receive the force of laws.
According to the degree of accuracy, planning can be enlarged and refined. The accuracy of plans mainly depends on the methods used, normative materials and planning time, and also, mainly, on the level of professional training and production experience of economists-managers or planners-executors.
According to the types of goals considered in planning, it can be defined as operational, tactical, strategic or normative. There are three main types of objectives in the planning process:
- tasks that are expected to be approached within the planning period or that can be achieved later;
ideals that are not considered achievable, but to which an approximation is envisaged in the planning period or beyond.
Operational production management includes:
- operational planning of production, i.e. providing each workshop, section, workplace with a production task based on the annual production program;
dispatching - constant coordination of work on the implementation of the production program (accounting, control, analysis, regulation, etc.)
Operational planning is a choice of means for solving problems that are set, given or established by higher management, and are also traditional for the enterprise, for example, the distribution of output according to the volume, nomenclature and terms established by higher management. Such planning is usually short-term. Its main task is to select the necessary means and resources to perform the given amount of work or standing operational tasks.
Operational planning includes:
- forecasting, i.e. development of programs for future development in the direction of the movement of flows of material resources along the technological route in the conditions of the existing production structure;
rationing - the process of developing the maximum allowable amount of raw materials, materials necessary for the production of products;
planning is a management function that consists in making decisions about the main directions economic development enterprises based on the development of quantitative and qualitative indicators, as well as in determining ways to implement them;
organization of production - a management function that provides for the preparation of production and the organization of work of production units.
The calendar method reflects a specific period of time of individual stages of the production process (launch, release of products, etc.).
The volumetric-calendar method is used to establish the timing and volume of work performed, taking into account the coordination of the product range, the contingency of the throughput of production units.
Features of the organization of operational planning lies in the fact that the operational management of production is considered as a system that includes:
- scope of management (production process and its structure);
the subject of management (human resources of the enterprise, enterprise management schemes indicating the rights and obligations of managers and officials);
purposeful activity of the enterprise (performance of functions related to the production of products).
- operational accounting, including observation, measurement, registration and documentation of assets and operations of production and economic activities, etc. accounting is carried out for all workplaces to establish deviations from the calendar plan;
operational control, which provides for the identification of deviations in the production process from the operational plan. Current control is carried out in the process of execution decisions taken. Control provides information to eliminate the causes of deviations in the quality of decision making. Operational accounting predetermines the result of operational control and allows you to establish deviations from operational plans when performing production tasks;
operational analysis aimed at establishing the causes of the deviations that have arisen and at developing measures to eliminate them;
regulation of the production process is carried out on the basis of scheduling and operational planning with the help of decisions taken to eliminate deviations and adjust operational plans.
Scheduled calculations of the production process are made:
- by the duration of the production cycle of products, which is the sum of time, including the time of the cycle of manufacturing the workpiece, machining and assembly of the product, taking into account the time of intershop breaks at the entire stage of the production process;
the standard batch size of parts, aimed at minimizing costs when fulfilling the annual production target;
minimum allowable size part batch, determined by the leading operation, which has the largest share of time, or by the most productive operation performed in the manufacturing process of the part;
the normative value of the batch size, which is used in the process of organizing production. 6
Tactical planning consists in substantiating the tasks and means necessary to achieve predetermined or traditional goals. For example, the tactical goal of gaining market leadership in the next five years may be given to the marketing department by the management of the enterprise. The department must develop a five-year plan to bridge the gap between the enterprise and the existing market leader. Next are selected necessary funds achieving goals in the future.
Tactical planning develops plans for the distribution of enterprise resources in the process of implementing strategic goals; it is typical for a short and medium-term time period and reflects the interests of middle and lower levels of management.
Main tasks tactical planning the following:
- creation and development of new production capacities
special training of qualified employees in market analysis, pricing
development of an action plan to expand sales markets.
- plan of the main directions of enterprise development
long-term plan for the development of the enterprise
plan for the current economic activity of the enterprise (operational planning)
special programs and projects
Perspective plans development of the enterprise reflect the main stages of the development of the enterprise, the prospect of changes external environment, the share of participation of each division of the enterprise in the creation finished products, revision of the current nomenclature in the direction of increasing the share of new and highly profitable products, financial plan and investment plan, list of programs and projects, long-term and reserve plans. A long-term development plan can be formalized in the form of a business plan. Plans for current economic activity provide for: development of the main technical and economic indicators; a system of planned activities that reflect specific strategies for pricing and sales of finished products; methods of stimulating advertising activities; material and technical support of production; current plans for labor, cost; financial plan; capital investment and capital construction plan.
The list of special plans includes a system of activities or tasks united by a common goal, taking into account the nature, scale of the goals and the possibilities of resource provision. The structure of special plans largely depends on the development strategy of the enterprise, its product policy, etc. 7
The internal and external environment of an independent business entity are characteristics that affect the process of achieving the goals of the enterprise.
The internal environment reflects the economic activity of the enterprise and includes:
- a set of interrelated technological operations in the course of which, with the help of tools and labor, raw and material resources are converted into finished products. Information features characteristics of equipment, sources of material resources, measures to reduce the labor intensity of products, the introduction of scientific and technological progress, the objectivity of establishing the maximum allowable consumption of raw materials and materials per unit of output
system of financial and economic relations that arise in the process of circulation of fixed production assets (fixed capital) and working capital ( working capital) in the sphere of production and circulation. Information features - gross revenue, profit, sources of cash receipts, balance sheet indicators
a system of management of the activities of the enterprise, which ensures the promotion of goods on the market to meet demand, taking into account the requirements of the consumer. Information features - the level of competitiveness of production and products, the share of the company's products in the market, price elasticity coefficients, others marketing research, advertising, service maintenance etc.
managing the formation of the labor potential of an enterprise that meets the requirements of a market economy. Information features personnel policy of the enterprise, the results of the analysis of labor activity, incentive system, etc.
the process of rationally combining labor resources with material and material elements of production to ensure the planned release of finished products, taking into account current costs and labor intensity of the product. Information signs - characteristic organizational structure enterprises, the results of the analysis of the relationship between managers and employees, assessment of the influence of managers
Workspace reflects the relationship of the enterprise with those entrepreneurs who provide the enterprise with the means of production and labor force, consumers of finished products and services, including intermediaries, organizations that ensure the reputation of the enterprise
General environment- this is the relationship with those organizations that, with their scientific and technical research, have an impact on improving the technical level of production and products, organization and management. It includes the results of research in the field of economics, scientific and technological progress, politics, social issues.
Strategic planning
Strategic planning includes the selection and justification of means, tasks and goals to achieve given or traditional ideals for the enterprise. As strategic ideals, an enterprise can choose economic growth, continuous development of human potential, periodic updating of products, entering the world market, etc. Such planning, as a rule, is long-term.
Strategic planning reflects the direction of planning the economic activity of an enterprise, taking into account changes in the external and internal environment, a real assessment of the opportunities to take its place in the relevant markets, to ensure the planned level of production efficiency based on the creation and use of material and labor resources and existing production capacities.
Strategic plans are developed on the basis of the current policy of long-term development of the enterprise and are the main and limitation in the development of solutions for the implementation of current tasks.
Strategic planning allows taking into account the results of scientific, technical, economic and social changes and developing measures that help eliminate possible deviations in the implementation of strategic plans.
Strategic plans are drawn up mainly for the medium term, i.e. For three years. Long-term strategic plans have low accuracy or reliability, as they reflect an aggregated assessment of the goals and possibilities for achieving them due to the lack of sufficiently objective information. eight
Regulatory Planning
Normative planning consists in substantiating planned targets with the help of norms and standards. The norm is understood as an indicator of the consumption of resources (financial, material, labor, etc.) per unit of work; under the standard - a set of produced or consumed services and goods per unit (consumer, financing, area, equipment, etc.). Norms and standards are expressed in absolute and relative terms, coefficients, percentages, specific weights and other units.
Normative planning requires an open and informed choice of means, objectives, goals and ideals. It has no set boundaries or a fixed horizon. In such planning, the correct choice of the ideal or mission of the enterprise plays a decisive role. 9
The use of the normative method implies the existence and use of a regulatory framework, which includes:
- a system of indicators chosen as normative;
methodology for calculating the quantitative values of these indicators
calculation (determination) of specific normative quantitative values of indicators;
approval of specific norms and standards
procedure for the revision of norms and standards. Availability regulatory framework greatly facilitates planning by setting specific indicators of the desired results. Moreover, the control system (as deviations in one direction or another from the normative indicators based on the results of activities), as well as the organization of wages and incentives (in accordance with the degree of implementation of the relevant norms) is significantly facilitated and simplified. It should be remembered that, despite the existence of local, sectoral and intersectoral norms, the creation of a normative one is a process that always goes “from below”, and the improvement of the standardization of the base is a prerogative legally assigned to the management of an organization, institution or enterprise.
Service standards express the number of visitors, circles, teams, equipment per employee. The reciprocal of the service rate is the number rate, that is, the number of workers required to carry out a unit of work. Staffing tables are often planned according to these norms. Less commonly used in planning practice are labor standards and production standards, which express the amount of work per unit of time. Basically, these norms are used when planning piecework paid work on household maintenance and landscaping.
The considered norms refer to the norms of labor costs, since they ensure the efficiency of the use of labor resources in planning. In addition to them, in the practice of planning, the norms and standards for the use of financial resources, determined by the instructions and regulations of state financial control bodies, are widely used. This group also includes wage rates (rates, salaries, tariffs, categories, pay categories and other standards that determine the size of the fund wages), as well as standards for the use of financial resources. There are also norms and standards for the use of fixed assets - buildings, structures, machinery and equipment, film equipment, musical instruments, books, etc. These standards include, for example, the standard for the use of the hall, individual rooms, etc. An important place in planning The activities of cultural institutions are also occupied by the consumption rates of materials, fuel, raw materials, electricity, inventory. The normative method is used to plan the placement and development of a network of cultural institutions (the number of institutions of various types in different regions, the number of places in institutions per 1 thousand people).
The four types of planning considered by types of goals are very widespread, both at domestic enterprises and at foreign enterprises. Operational planning is carried out in the main divisions of the enterprise independently. Tactical covers the relationships that have developed within subsystems or workshop
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