Planning principles:
1) The principle of necessity provides for the mandatory application of plans when performing any type of work activity, which is especially important in conditions market relations, since compliance with this principle corresponds to the requirements for the rational use of limited resources in all enterprises.
2) Continuity principle is that at each enterprise planning processes must be carried out constantly within the established cycle and the plans being developed must continuously replace each other. In addition, continuity of planning means a gradual transition from strategic plans to operational ones, the need for interaction between long- and short-term plans.
3) The principle of flexibility is interconnected with the principle of continuity and implies the possibility of adjusting already developed planned indicators. To comply with the principle of flexibility, plans must be drawn up in the same way as is common in world practice: so that adjustments can be made to them due to changing internal and external conditions. Therefore, plans must contain reserves, otherwise called “safety allowances” or “cushions”.
4) Unity principle involves the development of a general or consolidated plan for the socio-economic development of an enterprise. On domestic enterprises there are plans for the production and sale of products; increasing the technical and organizational level of production, plans for individual structural divisions and others, which must be linked with each other and with one plan socio-economic development of the enterprise in such a way that changes in certain sections of various plans or indicators are reflected in in general terms business entity.
5) Precision principle determined by the influence of various internal and external factors, therefore, plans must be specified and detailed to the extent that the operating conditions of the business entity allow this to be done. And each plan must be drawn up with such accuracy that the enterprise itself wants and can achieve, taking into account its financial condition, market position and other factors.
6) Participation principle involves the active influence of personnel on the planning process, i.e. each member labor collective becomes a participant in planned activities regardless of position and functions performed. The implementation of the principle of participation makes it possible to combine operational management and planning, promotes the development of the personality of each employee involved in planning, and ensures the satisfaction of the needs of employees, since their participation in planning makes the plans of the enterprise their personal plans.
7) Principle of efficiency requires the development of a plan option that, given the existing limitations of the resources used, ensures the greatest economic effect.
8) Optimality principle based on the need for choice best option(out of several possible) at all stages of planning. The criterion for the optimality of various plans can be the minimum labor intensity, material intensity or production cost, maximum profit and other final results of the enterprise.
All of the above basic planning principles guide business entities to achieve the best economic performance.
The implementation of planning principles is carried out through the use of various methods. The main ones are: balance sheet, normative, system-analytical, network, program-targeted, economic-mathematical, engineering-economic, etc. Each of these methods has its own tools and priority requirements for the main planned result, which lies in the basis of their application in the process of planning production and economic activities. For example, the meaning of the balance sheet method is to ensure equality of two planned indicators. The normative method is based on the use of norms and standards of living and materialized labor to determine variable quantities. The network method is used when planning the preparation of production of new products.
The complexity of the economic situation and the variety of processes occurring at the enterprise do not allow the use of the listed methods in their pure form, therefore, most often, various combinations of them are used, which should be based on a systematic scientific approach when studying the state of the enterprise, its external and internal environment.
Basics of planning in an organization
Planning- it's a process scientific development and implementation of a set of measures that determine the direction and pace of development of the organization, ensuring its compliance with market needs and, on the basis of this, increasing sales volume and maximizing profits.
The main tasks decided during the planning process are:
1. identifying directions for the development of consumer demand for products manufactured by the enterprise;
2. increasing the volume of sales of the enterprise’s products, profits and profitability of production;
3. increasing the competitiveness of products by improving their quality, developing new types of products and their prices;
4. cost reduction based on improved use of the enterprise’s production resources;
5. creation of new jobs to ensure social stability
Planning functions:
1. Setting production tasks for the enterprise team and determining ways to solve them
2. Formation of the needs of the enterprise, its divisions and services of labor, material, financial resources
3. Coordination of the activities of individual services and divisions of the enterprise, etc.
Types of planning:
1. Technical and economic planning provides for the development of a system of indicators for the development of technology and the economy of the organization. During this planning, optimal production volumes are justified, the necessary production resources and rational standards for their use are established, the final financial and economic performance indicators are determined.
2. Operational and production planning involves subsequent detailing of the organization’s technical and economic plans. It provides for the establishment of current production targets for various structural units and the adjustment of planned targets during the production process.
3. Operational planning represents the choice of means to solve problems that are determined by senior management.
4. Tactical planning involves justifying the tasks and means necessary to achieve strategic goals (for example, gaining a leading position in the market, etc.). Tactical planning can cover short and medium term periods.
5. Strategic planning development oriented overall strategy organization and establishing its main goals, managing strategically important factors of activity, determining marketing strategy in the market of individual goods, identifying strategic prospects for financing capital investments, etc. .d. The duration of the planning period, which covers strategic planning, is usually 10-15 years
6. Regulatory planning provides for a reasonable choice of means, tasks and goals of the organization and has no established time limits.
7. Market planning is based on the interaction of demand, supply and prices for manufactured goods and services.
8. Indicative planning represents government regulation prices and tariffs, current types and rates of taxes, minimum wage.
9. Centralized (directive) provides for the establishment by a higher management body of a subordinate organization of plans for indicators of natural volumes of production, product range and delivery dates
10. Short-term planning carried out for a period of 1 to 3 years. Its peculiarity is that the indicators for the next year are adjusted quarterly, and the indicators for the second and third years - every six months or annually. Short-term planning is the basis of current planning, in which indicators are set for the year, broken down by quarter. As part of this planning, a program for the movement of the product and all factors of production is developed, indicating specific dates and services responsible for a particular type of activity.
11. Medium-term planning covers a period of 3 to 5 years and specifies the guidelines defined by the long-term plan.
12. Long-term planning (5-10 years) creates the foundations for economic justification development of a business entity for a certain period, and its result is the enterprise’s plans for various areas of its activities (production, sales, costs, finances, etc.).
Planning principles.
To provide efficient work organizing and reducing the possibility of negative planning results, it should be based on the following principles:
The principle of necessity planning provides for the mandatory application of plans when performing any type of work activity. Its adherence is consistent with the requirements for rational use of limited resources in all organizations.
Continuity principle is that in every organization planning processes must be carried out constantly and the plans being developed must continuously replace each other.
Unity principle involves the development of a general or consolidated plan for the socio-economic development of the organization (the plans of individual structural divisions must be linked with each other and with a single plan for socio-economic development).
The principle of flexibility involves the possibility of adjusting already developed planned indicators.
Precision principle is determined by the influence of various internal and external factors, therefore plans must be specified and detailed to the extent that the operating conditions of the business entity allow this to be done.
Optimality principle is based on the need to select the best option from several possible ones at all stages of planning.
Participation principle involves the active influence of personnel on the planning process.
Principle of efficiency requires the development of a plan option that, given the existing limitations of the resources used, ensures the greatest economic effect.
Planning methods
The implementation of planning principles is carried out through the use of various methods:
ü balance sheet,
ü normative,
ü system-analytical,
ü network,
ü program-targeted,
ü economics and mathematics, etc.
Graphical method may have various shapes: network, linear (which is compiled in coordinate axes, where x is the operating time, y is the type of work), etc.
Program-target method developed when developing complex projects where many performers are involved.
Economic and mathematical models are used in planning in various modifications: a model is compiled from a number of indicators and coefficients.
Planning and forecasting are essential components enterprise management, and without them it is hardly possible successful work enterprises. They allow:
Anticipate the development prospects of the enterprise for the future;
More rational use of all enterprise resources;
Avoid the risk of bankruptcy;
To more purposefully and effectively implement scientific and technical policy at the enterprise;
Timely update and modernize manufactured products and improve their quality in accordance with market conditions;
Increase production efficiency and improve the financial condition of the enterprise.
But in order for forecasting and planning to perform these functions, they must be built on scientific principles and methods.
Under planning principles understand the basic theoretical principles that should be followed in the planning process at the enterprise.
To the basic principles of planning relate:
Continuity of planning. This principle means that the enterprise must develop long-term, medium-term and short-term (annual) plans. Medium- and long-term plans must be systematically reviewed and adjusted to take account of changed circumstances, and annual plans should follow from medium-term plans. This ensures continuity of planning in the enterprise;
Scientificity. This principle means that planning should be carried out on a scientific basis, i.e. based on reliable information and scientifically proven methods. In addition, this principle means that plans should use the latest advances in science and technology, as well as advanced methods of individual enterprises that have emerged in the global community of states;
The focus of plans on the rational use of all resources of the enterprise, on increasing production efficiency and achieving maximum profits;
The principle of leading links and the priority of their implementation. This means that in an enterprise it is always necessary to select the leading links on whose implementation the success of the business depends, and strive to implement them first. The choice of leading links should be based on a deep analysis of the state of affairs at the enterprise, and only real managers can do this;
The principle of mutual coordination and coordination. Planning must cover everything production units enterprises in order to ensure balance in work between them.
In domestic practice, various planning methods at the enterprise:
balance method, most widely used in planning at the national economic level. It also applies at the enterprise level. When using this method, the following types balances:
Material (balances of fuel, electricity, equipment, building materials etc.);
Labor (balance work force);
Financial (balance of cash income and expenses, balance sheet, cash plan, etc.);
normative method its essence lies in the fact that when planning, a whole system of norms and standards for the use of enterprise resources is used (standards for the consumption of raw materials and supplies, production and maintenance standards, labor intensity, headcount standards, standards for the use of machinery and equipment, organization standards production process, duration of the production cycle, stocks of raw materials, materials and fuel, work in progress);
program-target method, mainly used when planning scientific and technical progress, as it allows:
concentrate and direct the enterprise's resources to implement the most important scientific and technical programs;
ensure end-to-end planning - from idea to implementation in production;
link the implementation of scientific and technical programs with the economic and social development enterprises;
planning method based on technical and economic factors, used mainly in planning production costs and sales of products, production program and other sections of the enterprise’s economic and social development plan.
This planning method takes into account the following factors:
technical (introduction of new equipment and technology, new materials, reconstruction and technical re-equipment of the enterprise, etc.);
improving the organization of production and labor;
changes in production volume, nomenclature and range of products;
inflation;
special factors related to the specifics of the enterprise and production.
This method is used in the development of a production program, a labor and personnel plan, plans for production costs and sales of products.
As a rule, when planning an enterprise, not one method of the above is used, but their entire complex.
Planning methods are ways of developing a plan or its section. Depending on the main goals or main approaches, the background information used, regulatory framework, the applied ways of obtaining and agreeing on certain final planned indicators are usually distinguished by the following planning methods:
balance;
experimental-statistical;
normative;
economics and mathematics.
The main purpose of planning is to find, as far as possible under given conditions, best option solving problems facing the organization. This is not always possible, but it is necessary to strive for it.
The search for such an option is carried out through integration, that is, a sequential transition from one planned solution to another, which somehow improves the previous one.
Currently, there are several ways of drawing up plans, or planning methods: budgetary, balance sheet, regulatory, mathematical and statistical, graphic, etc.
Budget method. It is based on the preparation of budgets, that is, tables reflecting the state or distribution of resources available to the organization for production and other needs in accordance with its goals. Such budgets can be reporting and planned. Subsequently, planned budgets are coordinated, clarified, and adjusted.
An organization can draw up several types of budgets:
1 main (general) budget (reflects the movement Money, state of assets and liabilities, profits and losses)
Operating budgets:
1 production, sales
2 labor
3 finished goods stocks
4 profit distributions
The budget planning method (budget planning) provides:
1 increasing the efficiency of the organization through decentralization of management, rapid detection and correction of deviations
2 optimization of distribution and economical use of resources
3 warning of mismanagement
4 reliable control and assessment of the state of inventories, sales, purchases, planned and actual costs, cash and finance, profitability
The balance sheet method is based on the mutual linking of two budgets: the resources that the organization will have and their distribution within the planning period. If resources are insufficient compared to needs, then additional sources are searched to cover the deficit. Resources can be attracted from outside, or they can be found in one’s own “economy” through its rationalization.
The balance sheet method is implemented through the preparation of a system of balance sheets.
The normative planning method is used both independently and as an auxiliary method in relation to the balance sheet method. It assumes that the basis of plan targets for a certain period (and, accordingly, the basis of balance sheets) are the cost rates of various resources (raw materials, supplies, equipment, working time, cash, etc.) per unit of production. For example, a plan for material and technical supply will be calculated by multiplying the consumption rates of raw materials, materials, energy, etc. by the amount of the production order.
The following types of norms are distinguished:
production rate;
standard of service;
time standard;
population norms.
Most often, standards are individualized in relation to individual departments and workplaces. However, there are also group ones, intended for the same type of jobs in different departments.
For particularly important resources, long-term norms for their use can be developed, but the most common are annual ones, which form the basis of the corresponding plans and balances of material resources. If the operating conditions of the organization are constantly changing, current standards are used, the revision of which occurs regularly as necessary.
Using the normative method, for example, a standardized task is formed, that is, a set amount of work that an employee or group of employees must perform for a given period in compliance with certain quality requirements.
First of all, it is necessary to include the graphical method of network planning. It was developed in the late 50s and was intended for schedule forecasting, cost estimation, design, implementation management and control of large-scale projects.
The starting point for applying this method is to determine the duration of actions (work) associated with achieving the goal. All events and work are combined into a calendar network diagram, which looks like a chain diagram.
A network diagram facilitates the management of the creation of complex technical and economic systems, allows you to concentrate on the implementation of critical work within their framework, and clearly demonstrates their interconnection. The network schedule makes it possible to draw up the most rational plan for the implementation of any activities, to which all other processes are tied: dispatching, issuing tasks for performing certain work, monitoring and monitoring their implementation. The high degree of formalization of the schedule allows the widespread use of computer technology.
The Pattern planning method also belongs to the graphic method. The essence of the method is that, based on the forecast of the development of the planning object, a “tree” of goals and subgoals is built. For each of them, experts establish “weights,” coefficients of relative importance (significance).
Mathematical planning methods come down to calculations based on various types of models. The simplest models include statistical . They are most widely used in financial planning. For example, they allow you to determine future income based on current investments and specified interest rates.
Linear programming methods are used where we're talking about on optimizing the use of certain resources. They are helping:
1 choose technologies that allow you to obtain the required volume of products with the least consumption of raw materials and materials
2 load equipment that performs several types of work so that the highest output is achieved
3 create transport routes that allow, on the one hand, to most fully serve all customers, and on the other hand, to do this at minimal cost
The possibilities of using various planning methods have their limits. These boundaries, firstly, are determined by modern scientific and technological revolution, which causes such rapid changes in the organization and environment that planning simply does not have time to keep up with them. Secondly, a lack of time due to the fact that planned calculations are very lengthy and labor-intensive. Thirdly, the bureaucracy and inertia of the employees themselves, their fear of innovation.
Recently, planning methods such as: sensitivity method have gained particular popularity; stability check; limit analysis; rate of return on invested capital:
Sensitivity analysis - allows you to assess how much the effectiveness of the planned activity will change if the conditions for its implementation or one of the initial parameters change. The stronger this dependence, the higher the risk of implementing the planned event.
Sensitivity analysis can be used:
1 to identify the factors that most influence the results of the implementation of the planned event (changes in income depending on changes in prices for products, raw materials, output volume, etc.). Knowledge of these factors and their influence allows us to identify and take into account in advance, and, consequently, reduce their negative consequences
2 for comparative analysis projects when deciding whether to include them in the plan. For each project, sensitivity to changes in various factors is determined: prices, sales volume, loan interest rates. Preference is given to the least sensitive criterion
Planning principles
Planning principles
Planning at an enterprise is based on certain principles that determine the nature and content of planned activities at the enterprise and ensure uniformity of requirements for the development of plans.
Compliance with planning principles creates the preconditions for successful functioning and enterprise development.
Depending on the policy adopted in the state for regulating economic processes, the principles can be grouped into two areas: general and specific. General principles of planning are applicable both in planned and regulated economies and in market economies. Particulars are characteristic of only one of them.
The general principles of planning include the principles of complexity, unity, continuity, and balance.
The principle of comprehensiveness means that the plan covers all aspects of the enterprise’s activities: goals, resources, functional areas of activity, environmental management.
The principle of unity involves the development of a general or consolidated development plan for the enterprise. The unity of plans presupposes the commonality of economic goals and the interaction of various divisions of the enterprise at the horizontal and vertical levels of management.
The principle of continuity presupposes the combination and continuity of strategic, tactical and current plans. In organizational terms, this means the continuity of the planning process itself, as well as their linkage on the principle of direct and feedback.
The principle of balance means maintaining proportions between production and consumption, on the one hand, production and material, labor and financial resources, on the other.
Structural transformations taking place in the national economy have necessitated the use of market economy principles in the planning process. These are the principles of flexibility, precision, participation, coordination and integration, and monetarity.
Flexibility means that the planning system must quickly adapt to changes in internal and external environment enterprises. The principle of flexibility of plans is closely related to the continuity of planning and implies the possibility of adjusting established indicators and coordinating the planning and economic activities of an enterprise. Constant changes in technology, technology and production organization usually lead to a decrease in the consumption of planned resources and to the need to clarify initial plans.
The principle of accuracy of plans is determined by many factors both within the company and its external environment. Therefore, any plan must be drawn up with the accuracy that the enterprise itself wants to achieve, taking into account its financial condition and market position and many other factors.
The principle of participation shows the active influence of personnel on the planning process. It assumes that no one can plan effectively for anyone else. It is better to plan for yourself, no matter how bad, than to be planned by others, no matter how good. The meaning of this: to increase your desires and abilities to satisfy the needs of both your own and others. Planning by others cannot increase these desires and abilities; only one's own planning provides such an opportunity. It should be as joyful as it is productive.
The principle of coordination establishes that the activities of units at the same level should be planned not only simultaneously, but also in interdependence with others. No matter where problems arise, they should be solved together with others.
The principle of integration determines that planning carried out independently at each level cannot be as effective without the interconnection of plans at all levels. A strategy or tactic formulated at one level of the enterprise often creates new problems at other levels. Therefore, to solve it, it is necessary to change the strategy at another level. The combination of the principles of coordination and integration gives the well-known principle of holism. According to him, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence. This concept of “all at once” planning is opposed to sequential planning, both top-down and bottom-up.
The planning principle is the fundamental rule on the basis of which the planning process is carried out.
For the first time, general principles of planning were formulated by A. Fayol. He named five principles as the main requirements for developing an action program or enterprise plans:
1.unity,
2.continuity,
3.flexibility,
4.accuracy
The principle of unity of plans provides for the development of a general or consolidated plan for the socio-economic development of an enterprise. The unity of plans presupposes the commonality of economic goals and the interaction of various divisions of the enterprise at the horizontal and vertical levels of planning and management.
The principle of continuity of plans is that at every enterprise the processes of planning, organizing and managing production, as well as work activity, are interconnected and must be carried out constantly and without stopping. To avoid interruptions or stoppages in production activities, not only continuity of planning is necessary, but also appropriate justification for the products produced and the work performed. Continuity of planning makes it possible to constantly monitor, analyze and modify plans when both internal and external environments change. In the process of continuous planning, there is a noticeable convergence of actual and planned indicators of production and economic activity at each enterprise.
The principle of plan flexibility presupposes the possibility of adjusting established indicators and coordinating the planning and economic activities of an enterprise. Constant changes in technology, technology and organization of production usually lead to a decrease in the consumption of planned resources and to the need to clarify initial plans. Subject to this requirement, it is also necessary to plan the amount of such reserves, since their unreasonable use affects the planning results.
The principle of accuracy of plans is determined by many factors both within the company and its external environment. A high degree of accuracy of plans, apparently, does not seem to be very necessary for our enterprises in conditions of free market relations. Therefore, any plan must be drawn up with such precision as the enterprise itself wants to achieve, taking into account its financial condition and market position and many other factors. In other words, any degree of accuracy of plans is possible, as long as acceptable production efficiency is ensured. It is mainly determined by the planning systems and methods used. With operational or short-term planning, a higher degree of accuracy of planned indicators is required, with strategic or long-term planning, you can limit yourself to choosing a general goal and drawing up approximate calculations.
In conditions of centralized planning, Leninist planning principles were used, some of them remain relevant and are used today.
1). The principle of identifying the leading link in the plan.
The use of this principle focuses on identifying the highest priority goals and problems within the planning framework, for the solution of which programs or special sections of the plan can be developed.
2). The principle of science in planning.
The plan will be developed on a scientific basis if it is based on high-quality, and therefore reliable, complete, and timely information. Also, if when using it, modern planning methods are used, which stipulate a system of planned indicators, standards, norms. And if the development of plans is carried out by qualified specialists.
3). Directive principle.
Currently, directiveness can be considered as the mandatory implementation of a plan developed by a separate independent company.
4). The principle of unity of policy and economic management.
Currently, with the existence of a multi-party system, the parties in power, implementing political ideas, pursue a certain economic policy.
5). The principle of optimal combination of sectoral and territorial interests.
In market conditions, the solution to the problem of sectoral and territorial planning is based on the development of the legislative framework, financial regulation, lending, a system of penalties and other management levers.
Relatively new planning principles.
6). The principle of strictly targeted orientation formulates the goals of economic development, their division into subgoals of an increasingly detailed nature and identifies the resources necessary for their coordinated implementation.
7). The principle of complex orientation.
A comprehensive plan comprehensively and fully describes all aspects of the proposed activities of the enterprise. The main methodological principle is adjustment and interconnectedness, interdependence of plans.
8). The principle of participation.
Each member of an economic organization becomes a participant in planned activities, regardless of the position and function performed by him. That is, the planning process must involve all those who are directly affected by it.
9). The principle of multivariance.
Nowadays any problem can be solved different ways. Already during the decision, the conditions for achieving the goal may change, so other measures should be used. To take into account these objective circumstances during the development of the draft plan, it is advisable to formulate alternative options. Each alternative option covers the entire range of measures to solve a given problem in specific conditions. The task of the draft planners is to find these alternatives. Such work increases the likelihood of better use of resources.
10). The principle of optimality consists in the correct and clear formulation and detailing of the goals of the socio-economic system as a whole and each of its links, the selection of optimality criteria for the entire complex of planning problems and solutions to each problem separately in an optimal way, i.e. find the only correct solution taking into account selected optimality criteria based on solving problems of mathematical programming and economic and mathematical modeling. The criterion for the optimality of various plans can be the minimum labor intensity, material intensity or production cost under existing production conditions and resource limitations, as well as maximum profit and other final results, the value of which is preliminarily determined in the process of in-house planning at each enterprise.
eleven). The principle of continuity is ensured by the interrelation and technology of developing long-term, medium-term, current, and operational plans.
12). The principle of hierarchy.
A prerequisite is hierarchy in the management of the lower structure. The principles of hierarchy are subordinate to the plans of higher levels. Associated with the probabilistic nature of the economic system, they make it possible to “extinguish” minor deviations from plans within individual links of the socio-economic system. The principles of hierarchy represent a compromise between complete centralization and decentralization of management.
13). The principle of efficiency.
This principle requires the development of an option for the production of goods and services that, given the existing limitations of the resources used, ensures the greatest economic effect. Any planned effect shows the degree to which some planned result has been achieved: how the work to produce a product or service will be performed, whether it will satisfy the needs of the consumer, what the possible total profit is, etc. when assessing the effect in the planning process, expected indicators are usually compared with a pre-selected goal, an established standard of return and other comparative data. It is almost not always possible to assess the real effect at the stage of developing a plan; nevertheless, it must be planned. It is known that any effect ultimately consists in saving various resources per unit of production. The first indicator of the planned effect can be the excess of results over costs.
Thus, in modern science and planning practice, in addition to the classical requirements considered, general economic principles are widely known: consistency, optimality, efficiency, priority, balance, equal intensity, specificity, dynamism, risk. Basic planning principles guide all our enterprises and firms to achieve the best economic performance. Many principles are very closely related and intertwined. Some of them, such as efficiency and optimality, act in the same direction. Others, flexibility and precision, go in different directions. Our economic managers currently have a large selection of existing planning principles.
Along with the most important principles considered, it is necessary to dwell on two more basic provisions developed by R.L. Ackoff of a new method of interactive planning: the principle of participation and the principle of holism.
The principle of participation has an active influence of personnel on the planning process. It assumes that no one can plan effectively for anyone else. It is better to plan for yourself, no matter how bad, than to be planned by others, no matter how good. The meaning of this: to increase your desires and abilities to satisfy the needs of both your own and others. Planning by others cannot increase these desires and abilities; only one's own planning provides such an opportunity. It should be as joyful as it is productive. Wherein the main task professional planners' goal is to encourage and facilitate others' planning for themselves. Economic managers must provide the motivation, information, knowledge, understanding, wisdom and imagination needed by other categories of personnel to plan for themselves.
The principle of holism consists of two parts: coordination and integration. Each of them refers to its own dimension of the enterprise, which is divided into levels, and each level into objects that differ in the functions performed, products produced and the serving market. Coordination covers the coordinated interaction of objects of the same level, integration - between objects of different levels.
The principle of coordination establishes that the activities of no part of the organization can be planned effectively if it is carried out independently of other objects at a given level. It follows that the activities of units at the same level should be planned not only simultaneously, but also in interdependence with others. No matter where problems arise, they need to be solved together with others.
The principle of integration determines that planning carried out independently at each level cannot be as effective without the interconnection of plans at all levels. A strategy or tactic formulated at one level of the enterprise often creates new problems at other levels. Therefore, to solve it, it is necessary to change the strategy at another level.
The combination of the principles of coordination and integration gives the principle of holism. According to him, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence. This concept of "all at once" planning is opposed to sequential planning.
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