Organization of intra-company planning at an enterprise using an example (JSC "Avar"). Organization of intra-company planning

Introduction

In conditions market relations planning is one of the most important conditions organizing efficient operation of the enterprise.

The task of any enterprise at the present stage is to increase its competitiveness. This is due to tougher competition and a sharp limitation of external resources. This situation leads to a lack of opportunities for business growth, entry into new markets, diversification and, ultimately, a decrease in its competitiveness. In these conditions, it is necessary to establish a self-adjusting business system capable of adequately and timely responding to impacts. environment in all areas.

Planning covers all the main areas of its production and economic activities - sales, finance, production, procurement, scientific and design developments, which are closely interrelated. This activity is based on identifying and forecasting demand, analysis and assessment of available resources and prospects for the development of economic conditions. This implies the need to link planning with marketing and control in order to constantly adjust production and sales indicators following changes in market demand.

Planning at an enterprise consists of establishing the goals of its activities for a certain period, ways of their implementation and resource provision. It involves the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and the enterprise as a whole. The enterprise's planning system consists of separate plans for clearly limited areas of activity and covers the most important areas of the enterprise's work in order to orient them towards achieving their goals.

Intra-company budgeting is not so much a tool as a management technology; budgeting is an indicator of the quality of management in a company, the compliance of the level of its management and the management decisions made with modern requirements.

Particular attention should be paid to budgeting as the most important link between strategic and operational management all business operations, aimed at coordinating the economic processes of the enterprise and, as a result, increasing its competitiveness. Thus, the need for budgeting for the various structures that make up the financial and economic system of the state is obvious.

The main elements of enterprise planning are as follows:

Forecasting conceptual long-term goals and ways to achieve them based on forecasts for the development of individual industries, regions and the country’s economy as a whole. As an element of in-production planning, forecasting is directly related to marketing and takes the form market strategy enterprises;

Setting planning tasks based on the forecast, establishing approximate deadlines for their implementation and the necessary resource support;

Adjustment of the plan, which consists in the development of a program in which specific deadlines for the implementation of planned tasks are established, the individual stages of the program implementation, supplies, production and sales operations are linked;

Drawing up budgets, or cost estimates for materials, capital investments, cash receipts and expenditures, etc., on the basis of which the functions of each department and performers responsible for certain operations are determined;

Concretization of the plan is the final element, including specific implementation guidelines decisions taken in individual parts of the enterprise.

The purpose of this thesis is to reveal the system intra-company planning at the enterprise.

To explore the topic, a number of tasks are set:

Reveal the theoretical foundations of intra-company planning: the content of the basic concepts of intra-company planning;

Conduct a study of the intra-company planning system at OJSC “VAMIN Tatarstan”;

Reveal the main directions for improving intra-company planning and financial control at the enterprise.

The object of the study is the enterprise OJSC "VAMIN Tatarstan".

The theoretical and methodological basis of the research are the works of Russian and foreign scientists on the problems of financial and management accounting, analysis, audit, statistical materials, data from accounting, statistical and management reporting of the enterprise.

Modeling, analysis and synthesis, aggregation and disaggregation, and general scientific methods of understanding economic phenomena and processes were used in the research process.

The theoretical and practical significance of the study lies in the possibility of using the main provisions and conclusions for further theoretical developments on building a budgeting and control system at the enterprise. In addition, the results of the study can be applied to the scientific analysis of economic relations between business entities within the framework of effective intra-company planning and management.

1. Theoretical foundations of intra-company planning

Planning is one of the basic functions of management along with organizing, staffing, directing, leading and controlling. Application of the concept of “planning system” and systematic approach to the study of planning are justified, since planning is not simply the execution of a sequence of actions provided for by instructions, the result of which is the drawing up of a plan. On the one hand, planning is a complex multifaceted process during which an enterprise, in the interests of its existence, systematically shapes its future; on the other hand, it is possible to effectively carry out the planning process only if there is a planning system, which for a company is logical to designate as an “intra-company planning system” 1.

The components of the intra-company planning system are determined by the main task of planning - this is the development and setting of the goals of the company (enterprise), the conscious prevention of future actions to achieve the goals, by weighing various activities and decisions to choose a favorable path for the development of the enterprise; planning means making decisions that guide the future and through which the production process, both the whole and its component parts, is anticipated.

The intra-company planning system is a set of elements - goal setting, evaluation of alternative options, decision making, organization, motivation, information support, etc. - united in an ordered structure and forming interacting subgroups. Under Aaker D.A. Strategic market management: Business strategy for successful management: Transl. from English - 6th ed. - M., 2005. - 542 p.

interaction is understood, of course, not as the physical impact of elements on each other, but as the exchange of information flows between elements of subsystems, the transfer of data and knowledge, the exchange of experience in the course of decision making, through communications between decision makers engaged in data collection, processing and transmission of information, with the use of computer programs in this case means that the enterprise uses a formal planning procedure, an ordered information base is provided, there is an organizational planning framework, the output result of the planning process is clearly defined, and planning decisions are made within the framework of a certain structure of goals.

The intra-company planning system is one of the main systems of the company, since it must perform an important task for the existence of the company, and has such far-reaching significance, in addition, this system must have a complex structure and be comprehensive.

Knowing your goal and having more or less reliable knowledge about external environment, the head of a company can foresee trends in changes in the external environment of his enterprise, and thus can make adjustments to the ongoing actions of his enterprise. Such adjustments can be provided for at the stage of analysis of the external environment, which is included in the planning process, and is not defined as pre-planning preparation.

The result can be a situational plan that answers the following questions: What happens if events do not develop as expected? To what extent will goals, strategies and policies then need to change? What can be done to implement such a plan? What are the “critical moments” at which the situational plan will have to be implemented?

The external environment of the enterprise includes the environment of direct influence on the enterprise - suppliers (labor, materials, capital), trade unions, competitors, legislation and government bodies, consumers; also determine the environment of indirect influence on the enterprise

International events, scientific and technological progress, political factors, the state of the country's economy, sociocultural factors. Each enterprise independently or with the help of consultants determines its competitive environment.

Planning should be especially addressed in organizations with weak internal connections, i.e. in organizations in which horizontal connections between various services or departments are not strong enough or are absent altogether, which can often lead to duplication of functions. Similar organizations can benefit from the implementation of planning coordination.

The success of entrepreneurial activity largely depends on the quality of intra-company planning, including the determination of long-term goals, ways to achieve them and resource provision.

The type of planning is determined by the nature of the tasks that the enterprise sets for itself and the possible timing of their solution. In accordance with this, planning is divided into long-term (10-15 years), medium-term (3-5 years), short-term, or current (1-2 years) and operational (from one to 10-12 working days).

Every entrepreneur or company must solve three problems of their activities: what, how and to whom their activities are directed. Not improvisation, not spontaneous situational actions, but the systematic preparation of making decisions about goals, means and actions through a comparative assessment of alternatives under expected conditions is the essence of business planning. (Fig. 1.2.1).

Long-term planning. The long-term planning process includes the following stages: economic forecasting, strategic planning, development of a long-term plan.

Economic forecasting. An economic forecast is understood as a multivariate hypothesis about possible directions and the results of the enterprise’s activities in the future, as well as the resources and organizational measures required to achieve them.

The main functions of economic forecasting are:

Analysis of economic, social, environmental and scientific and technical trends;

Assessing current situations and identifying key problems of economic development;

Analyzing directions of change in relevant areas, assessing their actions in the future and anticipating new economic problems;

Identification of possible development alternatives in the future;

Accumulation of sufficient information for a comprehensive justification for making optimal planning decisions.

To determine the main subsystems of intra-company planning, let us once again clarify that planning is the process of determining the desired goals of an enterprise, ways and measures to achieve them while identifying resource limitations to ensure the development and functioning of the enterprise.

The intra-company planning system, defined as a set of elements combined in an ordered structure and forming subgroups, must adequately correspond to the planning process, i.e. contain a set of elements that will allow this process to be carried out.

The fundamental factor in dividing the intra-company planning system into a subgroup of elements is the separation of planning the development process and planning the functioning process. This is explained by the difference in the planning object, planning technology, the difference in the necessary information support, the difference in the organization of the planning process and management approaches.

So, on this basis, there are three main planning subgroups:

Strategic,

Tactical planning is a development process,

Operational - the functioning of the current activities of the enterprise. The differentiation of subsystems proposed below allows not only more

precisely define each subsystem, but also describe their interaction.

Strategic planning. Strategic planning can be defined as the process of identifying goals and the resources and strategies needed to achieve them.

Strategic planning involves setting global

the company's goals and linking these goals with the resources that will be used to achieve them. These goals and the nature of the use of resources affect the organization’s prospects, because strategic planning is inherently focused on a fairly distant future.

Table 1.1 Model of the strategic planning process at the enterprise

The task of strategic planning is, therefore, to determine the goals of the organization, the strategy of its activities and the way to create future generations of goods and services, as well as to develop policies that will ensure the achievement of the goals facing the organization.

Strategic plans must contain the main directions of development of the enterprise; they designate certain “niches” for economic activity, which are subsequently subject to filling by means of tactical and operational planning. The main purpose of strategic planning is to ensure the potential of the future successful activities enterprises.

Strategic planning is applicable in any organization to any problem that1:

a) is directly related to the global goals of the organization. To carry out the activities of the organization in market conditions decisions need to be made at various levels. Decisions aimed at reducing costs in a manufacturing unit do not appear to be the object of strategic planning because it is not directly related to the overall goal of the organization;

b) future-oriented. Any planning is focused on the future, this is inherent in the very definition of the concept; strategic planning considers problems, the solution of which determines guidelines in the distant future, within the framework of achieving global goals.

If a new type of product is planned, the introduction of new equipment, etc. and these elements are important for achieving global goals, then we are talking about strategic planning. Current production decisions (changes in production schedule, assortment) are not strategic, except for the issue of discontinuation of production, which is a strategic decision;

c) seriously affects uncontrollable external factors affecting the organization's performance. The third element characterizing the magnitude of the problem for reference to strategic planning is related to external conditions. Since it is this subsystem of intra-company planning that analyzes the competitive environment and forecasts trends in its changes, any changes in the external environment perceived by the organization should fall into the scope of strategic planning through feedback channels. Only in this way can the adaptive nature of planning be ensured.

In the current situation, Russian enterprises often do not have experience in strategic planning, and there are also no qualified specialists. At the same time, the information infrastructure is not developed and statistical data is not reliable, so the enterprise has to work in conditions of the so-called information starvation. To develop a strategy more quickly and at the lowest cost, it is proposed to use enlarged stages of strategic planning, which correspond to a more compact composition of the strategic plan¹:

The concept of the company's development: the mission of the enterprise (general idea), a system of goals - guidelines, which is the result of a strategic analysis of the external and internal (economic activities, opportunities) environment of the enterprise;

A set of competitive strategies;

System of functional strategies;

Benchmark indicators of strategic efficiency of enterprise development.

Tactical planning with given goals, strategies and resources determines measures for the development of the organization that are adequate to them. The task of tactical planning is to ensure the implementation of the strategic plan by determining a set of (many) alternative options for measures to achieve strategic goals, their economic assessment, developing criteria for choosing the optimal option and the actual choice of tactics for the development of the enterprise.

Tactical planning is a transitional stage from perspective (which it is to a greater extent) to current planning,” this determines the planning technology, structure of plans and content, since through tactical planning interaction and coordination of strategic and operational plans occurs.

As we move from strategy to tactics, the structure of plans remains the same, but the number of plan options grows rapidly. Therefore, one must be prepared to deal with a large number of options at the tactical planning level. In this case we are talking about typical, repeated short-term decisions.

And finally, operational planning outlines the operations of the organization's current activities, aimed at the efficient use of resources in order to make a profit.

Regarding the coordination of tactical and strategic plans with operational plans, the main thing should be stated here. In detailed routine planning, the range of possible planning objects is wide, and managers must decide what to include in budgets, what requires further detail, and what will be carried out automatically.

Reviewing plans is important throughout the process of developing operational plans. The latter must be consistent with tactical and strategic plans and must be free from internal contradictions. There is no simple and uniform formula that can be used to guide such verification. Currently, a number of methods are used, ranging from “ceiling” rules and ending with the method of standard financial ratios.

Operational planning is the process of selecting means to solve problems” set by tactical and strategic plans.

The peculiarity of the development of operational plans is that goals (even if these are qualitative settings) are already defined in the strategic plan, tasks and decision-making criteria are developed in tactical plans, but this does not mean that there is no creative initiative during operational planning.

Operational and financial planning is the final stage in planning the economic activities of a company. It is carried out to control the receipt of funds into the current account and expenditure financial resources.

The payment calendar is a table in which all receipts of money into the organization are entered: sales revenue, credits, borrowings, etc. The calendar must also contain records of the company’s payments. For example, about settlements with suppliers, repayment of interest, loans and payment of wages. The main purpose of this document is to help the financial specialist monitor the creditworthiness and solvency of the organization.

The information base of the payment calendar is: product sales plan; production cost estimate; capital investment plan; statements of the company's accounts and attachments to them; contracts; internal orders; salary payment schedule; invoices; established payment terms for financial obligations.

Unlike other types of financial plans, there is no once and for all approved payment calendar option. This is a constantly adjusted forecast of income and expenses for each day of the planning period. It helps the organization maintain liquidity, and financial workers - effectively control the company's cash flows.

A cash plan is a cash turnover plan that reflects cash receipts and payments through the enterprise's cash desk. To compile it, you need information about expected payroll payments, sales material resources or products to employees, travel expenses, other receipts and payments in cash, the amount of tax payments, as well as the calendar for issuing wages and other payments.

A significant part of the enterprise’s expenses is financed by credit funds, therefore an important stage of financial planning is the development of a credit plan, which justifies the size of the required loan, the amount required for payment to the bank, taking into account interest, as well as the effectiveness of this credit measure.

Thus, the main task of operational financial planning is to specify the indicators of the tactical plan in order to organize the daily systematic and rhythmic work of the enterprise and its structural divisions.

Operational financial planning allows you to quickly and effectively manage the available resources and cash flows of the enterprise, predict the financial condition of the enterprise in the short-term and long term, and also significantly reduce the risk of financial difficulties and bankruptcy.

1.2 Main stages of in-house planning

The definition of the concept of “planning” given in the previous paragraph allows us to build a sequence of the planning process (the course of planning, the purpose of which is to make a decision), consisting of the following main points1:

Stage 1. The beginning of any planning should be setting goals. It should be noted that in practice, as a rule, an enterprise can have several goals at different levels; the goals of different levels are coordinated in such a way that the plans (formal results of the end of the planning process) of the highest level are the goals of the next level. Thus, we always have a system of goals characterized by a complex hierarchy.

A system of goals must satisfy most of the requirements below in order for it to be effective (practical, possible to implement):

a) realism. The goal must be achievable. Some kind of check (enough from the point of view of common sense) should be established as part of the preparation of the plan;

b) efficiency. The goal must be precise in content, scope, time limit, competence;

c) ranking. The rank order should be clear and understandable; this requirement demonstrates the systematic nature of goals and the interconnection of planning subsystems;

d) consistency. Individual goals (of the same horizontal level) must be adjusted (“tuned”) and coordinated with each other. Of course, a conflict of goals may exist, but within acceptable limits;

d) relevance. Outdated goals must be eliminated and discarded. The plan must be adapted to reality; when determining the goal, changes in the external environment and internal conditions of the enterprise are taken into account!

e) accuracy. All goals should be named in the goal system in order to avoid planning inaccuracy;

g) feasibility. Goals must be defined (compiled) so that they are linked to executing units (instances);

h) possibility of verification. The system of goals must be understandable (described in generally accepted, rather than special, enterprise terms) and documented, which allows the principle of accessibility and openness to be implemented.

Once established, the goal system cannot be considered in isolation from the further planning process. This means that it is necessary to provide for the possibility of correcting the system of goals, because the goal is unattainable or a conflict with a goal of a higher level is identified. A similar opportunity is provided at the stage (stage) of searching for alternatives (strategies, directions, activities) to achieve the goal.

Stage 2. Achieving the set goals is impossible without a certain number of alternatives that support and ensure the implementation of the goals. Moreover, information about the largest possible set of alternatives is necessary, since making a decision on any issue without considering various solution options (economic assessment of alternatives) is usually uneconomical. The goal can be realized with minimal costs only in the most favorable case, when the best alternative (optimal from the point of view of comparing costs and profits) is brought to the fore by the same case. So, after setting a goal, all possible options for achieving the goal must be identified.

Stage 3. At the third stage, all that remains is to select from the compared alternative options only those that meet the criterion of effectiveness in achieving goals. It should be noted that there will be different criteria in the strategic and tactical planning system

the effectiveness of decisions, regardless of the fact that these subsystems belong to the planning of the development process. There are two aspects of the effectiveness of management decisions; target - reflects the measure of achievement of the organization's goals, identifying goals and courses of action to achieve them is the subject of strategic planning, therefore it is legitimate to call target effectiveness strategic; costly - cost-effective ways of converting resources into production results - tactical efficiency.

The strategic aspect of effectiveness is characterized by three factors: the quality of goal setting, i.e. compliance of planned goals with the requirements of the external environment, the capabilities of the enterprise and the interests of personnel; the strengths and directions of motivation to achieve targets, the adequacy of the chosen strategies to the goals set. Criteria for successfully achieving goals - indicator of maximizing sales volume (criterion for company growth); maximizing sales rates; maximizing the growth rate of the company's real assets; factor of tactical efficiency - the ratio of volume and quality of resources involved in production, criterion - minimization of costs.

The choice from a set of alternatives in each planning subsystem is carried out in accordance with their inherent criteria. The second and third stages provide feedback for adjustments in the first stage.

Stage 4. The actual stage of drawing up the plan follows.

Stage 5. If the plan is accepted, then its execution and control follows. There are different opinions regarding whether control belongs to the planning process; for example, it is noted that control is the final stage of planning; according to opinion, control does not belong to the planning process. But everyone agrees that the results of control are guided in the subsequent, renewable cycle of planning and operational planning, since the analysis of control results flows into finding a goal and evaluating options when drawing up plans. Control is one of the most important management functions along with planning, therefore both the first and second processes take place with the indispensable participation of managers and responsible managers. It is organizationally logical to transfer the analysis of the results of the enterprise’s activities regarding the implementation of plans (this does not apply to the collection of information - accounting departments) to specialist planners1.

Business operations of all types must be controlled in seven main areas outlined in Table 1.2.

Control does not belong to the planning process. But everyone agrees that the results of control are guided in the subsequent, renewable cycle of planning and operational planning, since the analysis of control results flows into finding a goal and evaluating options when drawing up plans.

Completeness. Through control procedures, it will be checked whether transactions actually completed were not omitted during registration; if goods are shipped, then each shipment document must be verified with an invoice. Documents supporting a transaction (in this case, shipping documents) are often numbered. Taking into account the sequence of shipping document numbers is an appropriate control procedure.

Permission. Control procedures check whether business transactions were authorized before they were recorded. An example would be whether the sale was authorized on credit. In some cases, the authorization of transactions is not so obvious, for example, what “authorization” is needed to register a payment received by a business? Usually none. However, in order to provide a discount to any customer after the terms of provision have formally expired, the sanction of the person responsible for the sale is needed.

Accuracy. Procedures will be in place to verify that the amounts recorded are calculated correctly. Checking the correctness of the shipped products reflected in the invoice, the unit price and the final data is an example of this type of procedure.

Classification. Procedures are implemented to ensure that transactions are allocated to specific sub-accounts of the relevant customers. Classification is sometimes compared to the accuracy of records, but the difference is that accuracy refers solely to the correctness of the amounts recorded. Thus, control is one of the most important management functions along with planning, therefore both the first and second processes take place with the indispensable participation of managers and responsible managers. It is organizationally logical to transfer the analysis of the results of the enterprise’s activities regarding the implementation of plans (this does not apply to the collection of information - accounting departments) to specialist planners.

As soon as the satisfied need disappears, the enterprise can consider its role in society completed.

Consequently, if an enterprise (enterprise managers) expects to exist for a long time, then it should be defined quite broadly, which means that it will be of a qualitative nature, rather abstract, and the methods for identifying it will be intuitive.

1.3 Methods of intra-company planning in an organization

The issue of organizing an intra-company planning system logically completes the presentation of theoretical approaches to the topic, since it explains how this can be done, how to organize and manage this process; the implementation of effective, systematic and comprehensive planning is impossible without organizing a planning system and managing this system. The modern approach to planning is based on the interaction of planning and other functions and activities of the organization, and determines the need to take into account this interdependence when designing the planning system in the organization, information and other supporting subsystems, as well as other systems and processes.

According to R. Ackoff, when organizing planning, attention should be paid to the following aspects of the problem: what planning method to use, where planning should be concentrated within a given organizational structure, how much time should (and whether) managers and the head of the enterprise spend on planning, and others.

Budget execution remains main goal business managers, as he determines the resources that will be available to the unit in the coming year, during the year the manager will evaluate operational performance against budget indicators, identifying deviations and taking necessary actions to eliminate them. By its nature, the budget is short-term (12 months) and very rarely includes goals and proposals that arise during the strategic planning process.

The traditional interpretation of planning has resulted in the phenomenon that many managers, recognizing the need for planning and organizational planning work, consider it natural to create special planning units at the corporate level and at the level of divisions or departments.

If such a unit is given full responsibility for preparing the plan and for presenting it to the manager of the unit, and then to the head of the organization, then planning is rendered a disservice. The likelihood of successful planning and implementation decreases as the organizational autonomy of those carrying out the planning work increases. Such autonomy guarantees the non-interference of managers, those responsible for production or other departments of the company (organization), and often senior management. “Workers who are considered unsuitable for more “productive” activities are usually assigned to such groups.”

We have already noted that planning is a complex process, it has various subsystems, the result is a complex interconnected system of plans. The planning organization must have adequate complexity and it is unacceptable that it has one incoming information flow (only accounting, statistical information and instructions from the head of the planning unit (department)) and only one outgoing flow - a system of plans approved by top management.

Recognition of the fact that planning has subsystems: strategic, tactical and operational; and these subsystems have

various planning technologies, provided that strategic planning technologies are mainly creative and intuitive methods, and planning tasks include setting global development goals for the entire enterprise as a whole, then the participation in strategic planning of managers and managers of all levels and divisions is urgently required.

The problem of organizing planning thus comes down to finding a way to make it an integral part of management and the study of management problems, and not to creating a separate planning apparatus. An organization always strives to maintain its existing structure and mode of operation, strategic planning should focus on orderly changes in the organization caused by processes of innovation in products, services, production processes and market developments. The simplest traditional approach to organization is not able to provide the necessary conditions for creativity and innovation, which are directly related to strategic planning. Having realized this circumstance, you can begin productive planning, the main thing is to eliminate the phenomenon of the gap between the highest and lower levels of management.

It should be noted once again that the participation of the head of the organization is necessary at the stage of strategic planning, partly at the tactical stage, and here, more than ever, the dichotomy “promising - future” arises.

It is quite difficult for a manager to give up the everyday, since the threat of an unresolved problem today is more obvious than the loss of his opinion when planning the future, but more noticeable later. Managers (this is especially true for Russia) need to realize, and not just know, that planning is part of their functions, and it is they who, first of all, have to engage in strategic planning.

On the other hand, firstly, one should not lose sight of the fact that appropriate assistance from the apparatus of planning specialists is also necessary, although no leader can shift

responsibility for decisions, most managers would improve their planning if they received help with information gathering and analysis. One manager cannot and should not deal with all aspects of planning; they need the help of specialists.

Second, an organization that promotes change must not go to the other extreme, but must also recognize that forward-looking ideas are not the preserve of senior management or professional planners. An innovation-oriented organizational structure must adhere to the principle of disseminating ideas throughout the organization.

If the enterprise does not have qualified personnel for planning, then it is possible to turn to “external” sources for help, but the following precautions must be taken into account1:

Planning itself should not be left to others; it is impossible to carry out effective (“successful”) planning for an organization outside of it, which can only be carried out by the organization itself. The role of consulting firms is only to investigate problematic situations, to give advice on how to solve this or that problem; they offer generalized experience in solving them, taking into account the specific characteristics of the organization;

It is imperative to train the personnel of the company itself in planning methods on-the-job, entrusting this to outside specialists.

And if, nevertheless, the organization has a single department specifically engaged in long-term planning, then it must report to the manager who heads the administrative apparatus. Operations research, information systems, and similar groups must also report to him. With such an organization, it is at least possible to redistribute workers into groups that contain experts in the same field. In order to inform specialists, briefing meetings are held for the entire planning apparatus, research and system groups.

If the structure of an organization includes many levels and many divisions, all belonging to the same or to different levels (i.e., the hierarchy of the pyramid is high and wide), then usually operational planning usually needs to be carried out simultaneously at most levels or even at all at once. And here we return again to the question of whether the head of the department participates in planning or whether this is done by a group (or one) of specialists located within the department. Managers should be involved in the preparation of all plans that relate to their area of ​​responsibility.

Thus, with the help of parallel organizations, to a certain extent it is possible to distinguish between production and planned goals and types of activities (prospective and current), and the achievement of each goal and the implementation of each type of activity will be economical and effective.

A good planning organization therefore presupposes continuity between planning and execution. In other words, in practice it cannot be that the manager makes a decision without participating in the planning process, since decision making is the main thing in the planning process. However, according to many authors, in enterprises of all types, specialists from planning departments work on programs that will never be implemented; that those responsible for making decisions make commitments without regard to planned developments.

The purpose of planning departments is to provide advice and assistance to those in functional management positions in the preparation of formal plans.

To avoid the mistake of separating planning from execution, managers should consult with their planning department, submitting projects of any importance to them for consideration before they are accepted.

In addition, the planning unit should also be required to know the actual state of affairs in the situation regarding which its opinion is sought. This means that employees of the planning department are required to maintain close information contact with those who actively ensure the functioning of the enterprise.

If it can be ensured that the recommendations of the planning department are combined with knowledge of reality, and if there is a clear understanding that decision-making itself is the main thing in planning, and the plan is nothing more than a project or proposal until a decision is made, then It will be possible to eliminate the existing dangerous tendency to separate planning from execution.

In conclusion, it should be noted that if we proceed from the concept of planning and treat all of the above as a process that performs a coordination function, then we must adhere to this position not only when collecting information and conducting planning, but also after its completion. This means that managers who are not directly involved in planning, as well as technical workers who are most directly affected by it, need to be informed about what is happening. They need to be explained the philosophy, strategy and methodology of planning, as well as the underlying assumptions, data collection and analysis procedures.

Then the planned and obtained results are not a surprise to them and can be implemented with less resistance on their part, with less effort than in the absence of explanatory work.

Thus, based on the material presented in this chapter, the following conclusions can be drawn:

Planning as a special specific type of management activity requires taking into account a number of circumstances and approaches, the main of which include:

a) planning should begin at the highest levels of company management;

b) in the organization of planned work, “chance” should be excluded, since the value of planning lies in systematic work, an integrated approach to solving problems, including a careful analysis of the situation and taking into account random factors, which under certain conditions can become a natural phenomenon;

c) planning should not only prevent negative phenomena, but also ensure the identification and use of long-term opportunities;

d) the basis of an effective plan is reliable information;

e) planning is a dynamic process, which requires constant adjustment and control of plans;

f) planning must ensure normal mutual understanding between all participants in the process of its development and implementation;

g) the planning effect is associated with ensuring normal adaptation of planning decisions to a specific situation.

Operational financial planning consists of developing a payment calendar detailing the current financial plan for a quarter or month. The payment calendar helps maintain the solvency of the enterprise and attract short-term borrowed funds on time to cover the gap in the timing of receipts and transfers of funds. The structure (scheme) of the payment calendar is similar to the current financial plan, but reflects the daily movement of funds in the balance sheet of income and expenses of the enterprise.

Planning is based on actual data of the present or past period, therefore the degree of validity of the plan depends on the reliability of the initial indicators that characterize the achieved level of development of a particular company. One of the significant problems in planning is that some economic processes, such as crises, strikes, etc., cannot be accurately planned, while other economic indicators characterizing the market as a whole (market of competitors, volume of demand) do not have a high degree of reliability.

Thus, planning in a market economy is based on incomplete data and presupposes the need to monitor the implementation of plans, as well as the possibility of adjusting planned indicators.

2. Research of the intra-company planning system at JSC “VAMIN Tatarstan”

2.1 Brief economic characteristics of the organization

OJSC "VAMIN Tatarstan" is a young and fast-growing company with a leading position in Russia and the Republic of Tatarstan, uniting regional enterprises for processing milk into whole milk products.

The company was founded in 2002. In 2004, OJSC “VAMIN” consolidated dairy assets within the holding.

The company OJSC "VAMIN Tatarstan" is focused primarily on long-term business growth. The national Russian company OJSC “VAMIN” has enormous resources, finances, management and a world-class research base.

Thanks to work within the company, OJSC “VAMIN Tatarstan” began to produce products under national brands.

In recent years, the enterprise, using its own funds, has carried out technical re-equipment and reorganization of production. New, modern equipment was purchased: an aseptic bottling line for milk and juices with a long shelf life (up to 6 months) “Tetra-Brick-Aseptic”, an automatic bottling machine for milk and dairy products of the “Tetra-Rex” type, a line for the production of curd products using the separation method , a line for the production of glazed cheese curds, a PAST PACK machine. New technologies for the production of dairy products, such as drinking yoghurts with various fillings, vegetable butter, curd masses with fillings, and glazed cheese curds, have been developed and introduced into production.

Thanks to modern equipment and advanced technologies, the enterprise produces products without the use of preservatives with a sales period of up to 6 months. Many products produced by VAMIN Tatarstan OJSC are in particularly high demand among consumers.

Some types of products of JSC "VAMIN Tatarstan" are a unique development of the enterprise and have no analogues in the range of competitors.

Purchases of dairy raw materials are made not only in Tatarstan, but also in the Samara, Saratov, Orenburg, and Ulyanovsk regions.

We use our own transport to sell dairy products to consumers not only in the Samara region, but throughout Russia. In recent months, changes have occurred in the commercial service, which is responsible for the delivery and sale of dairy products of VAMIN Tatarstan OJSC.

A flexible system of approach to working with clients allows us to reach all retail and wholesale clients in the region.

Assortment portfolio of OJSC "VAMIN Tatarstan":

MILK: baked, pasteurized, sterilized;

CREAM: pasteurized, sterilized;

Fermented milk products: kefir, Varenets, fermented baked milk, bifidok, yogurt;

Yogurts: drinking, thick (fruit), bio-yogurt;

Curd products: cottage cheese, curd mass, curds, glazed curds, yogurt creams, curd desserts;

Butter: peasant 72.5%, chocolate 62%, ghee 99%, vegetable cream 72%;

Serum.

The overall strategic goal is to make the products of JSC "VAMIN [Tatarstan" accessible to consumers.

Let's consider some aspects of creating a brand at the enterprise OJSC "VAMIN Tatarstan".

Table 2.1. Production volumes of JSC "VAMIN Tatarstan" for 2007

For clarity, we present the sales structure in Fig. 2.1

Rice. 2.1.1. Sales structure of JSC "VAMIN Tatarstan" for 2007,%

Intra-company planning of JSC “VAMIN Tatarstan” is focused at the highest level of management and aims to determine development trends in various aspects of the enterprise’s activities, calculate and select the most favorable conditions for its activities.

A distinctive feature of the strategic planning of JSC “VAMIN Tatarstan” is its flexibility, due to the mobility of planning horizons, i.e. periods of time for which long-term policies are developed.

Economic indicators of the activities of JSC "VAMIN Tatarstan" are given on the basis of collected data from quarterly reports submitted by the business entity to the tax authorities.

Table 2.1 Main indicators of financial and economic activities of JSC "VAMIN Tatarstan" for 2005-2007.

According to Table 2.1.1, we see that the volume of manufactured products in 2007 amounted to 2,167,850 thousand rubles, there is a significant increase in volumes compared to 2006 in the amount of 698,226 thousand rubles, an increase of -147.51%.

The number of employees increased by 30 people compared to 2005.

Material costs in 2007 increased by 647,001 thousand rubles. or 159.65%%, the average annual cost of fixed assets compared to 2006 increased by 43,763 thousand rubles, which is 131.19%.

The average annual value of current assets compared to 2006 increased by 156,424 thousand rubles, which is 172.48%.

Labor productivity increased by 43.90% compared to 2006, the working capital turnover ratio decreased and at the end of 2007 amounted to 85.52%.

Table 2.1 Composition of receivables and payables for OJSC “VAMIN Tatarstan” for 2005-2007.

According to table 2.1.2, we see that the amount of accounts receivable increased in comparison with 2005 and amounted to 199,204 thousand rubles in 2006, an increase of 2.75 times, these are buyers and customers - 62,742 thousand rubles ., other A debtors - 136,462 thousand rubles.

Accounts payable increased by 3.59 times compared to 2005 and at the end of 2006 amounted to 370,938 thousand rubles, the main share being suppliers and contractors - 288,313 thousand rubles. and other short-term liabilities - 59,228 thousand rubles.

Table 2.1 Financial stability and autonomy of OJSC “VAMIN Tatarstan” for 2004-2007.

According to table 2.1.3, we see that the coefficients of financial stability and autonomy of the enterprise in 2004-2007 change if in 200
6 there was an increase in these coefficients, then in 2007. coefficients of financial stability and autonomy are decreasing, the ratio of provision with reserves decreased in relation to 2006 and amounted to 50.53% at the end of 2007, the ratio of borrowed funds increased in 2007 by 2.4 times, the ratio of provision with own working capital by 30, 35%, investment ratio - 62%, this is due to a significant increase in the company’s reserves and an increase in accounts receivable

Table 2.1.4 Assessment of solvency of OJSC "VAMIN Tatarstan" for 2005-2007

According to table 2.1.4, we see that the absolute liquidity ratio in relation to 2005 in 2006 increased by 55.74%, and by 2007 - 26.32%, the liquidity ratio in 2006 in relation to by 2006 increased by 3.95%, and in 2007 decreased and amounted to 81.01% at the end of 2007, the current liquidity ratio in 2006 increased by 29.85%, but decreased in 2007 and amounted to 2006. - 47.51%, the current liquidity ratio is below the established 2, this shows that by the end of 2007 the company became dependent on external sources financing.

The financial results of an enterprise are characterized by the amount of profit received and the level of profitability. The greater the profit and the higher the level of profitability, the more efficiently the enterprise operates, the more stable its financial condition.

Table 2.5

According to table 2.1.5, we see that the company’s situation in 2007 is significantly improving, revenue has increased compared to 2006 -147.51%, and the company’s profit has also significantly increased from 75,135 thousand rubles. in 2006 to 113,292 thousand rubles. or - 150.78% in 2007

The enterprise's net profit in 2005 was reduced by the enterprise's tax penalties - 1242 thousand rubles, in 2006 - 156 thousand rubles, in 2007 -57 thousand rubles, the reduction in fines compared to 2007 was - 36.54%. In 2005, the net profit of the enterprise was reduced by the non-adjusted income tax of previous years by the amount of 1892 thousand rubles.

2.2 Study of the strategic management system in the organization

The strategic planning management system of JSC "VAMIN Tatarstan" is a regulation for the interaction of services of the management apparatus and structural divisions, which establishes in the relevant internal regulations and instructions the responsibilities of each department at each stage of the budget process, since the budget process is continuous and repetitive (regular). In the same way, regularly, at appropriate times, the management apparatus should receive from structural divisions the accounting information necessary to ensure it.

The ability for strategic management at JSC “VAMIN Tatarstan” presupposes the presence of several elements. There are two main end products of strategic management in an enterprise.

One of them is the organization's potential, which ensures the achievement of goals in the future.

Another end product of strategic management at JSC “VAMIN Tatarstan” is the internal structure and organizational changes that ensure the organization’s sensitivity to changes in the external environment.

At JSC "VAMIN Tatarstan" this presupposes the ability to timely detect and correctly interpret external changes, as well as to manage adequate response actions, which presuppose the presence of strategic capabilities for the development, testing and implementation of new goods and services, technologies, and organizational changes.

An organization's potential and strategic opportunities are determined by its architecture and the quality of its personnel.

A serious problem at JSC VAMIN Tatarstan is that employees, moving up in the corporate hierarchy, generally do not receive training in the field of strategic management and do not improve their strategic thinking skills.

The technology of strategic analysis at the first stage includes the development of a mission and goals, assessment of the potential, climate (conditions), position and competitive advantage of the company.

The second stage consists of preparing alternatives and a catalog of basic (reference) strategies, as well as selecting and adopting a preferred goal (usually a combination of different types and levels of tasks)

The third stage involves organizational measures to implement the chosen strategy: development of a project and plan, restructuring, control (monitoring) of the analytical process, implementation of decisions.

Business planning at JSC “VAMIN Tatarstan” is a fundamental part of all planning in the organization, from setting strategic goals to planning and monitoring the execution of quarterly monthly and ten-day budgets.

This procedure includes the development and quarterly adjustment of a business plan, which adjusts the implementation option of the chosen strategy and plays the role of a medium-term planning tool, quarterly control and evaluation of the results of achieving target settings.

The entire technological process of strategic management of OJSC "VAMIN Tatarstan", developed by the planning and economic department, is presented in Fig. 2.2.2.

The integration of operational financial planning with business planning occurs at OJSC “VAMIN Tatarstan” in two directions:

All operational plans are drawn up on the basis of the strategic business plan for the development of the enterprise;

Based on the results of the actual implementation of operational plans, deviations “plan-fact” of the strategic business plan are analyzed.

The sales plan in operational plans is focused primarily on the sales plan in the strategic business plan.

The investment plan of the operational plan is detailed based on the investment plan in the strategic business plan.

The strategic plans of JSC "VAMIN Tatarstan" are developed so as not only to remain integral throughout long periods time, but also be flexible enough to allow modification and reorientation if necessary.

The system of organizing personnel planning in the organization of OJSC "VAMIN Tatarstan" is a vital personnel policy of the organization.

Its goal is the most expedient, that is, economical and fair in relation to people, distribution of labor force potential between vacant jobs. The implementation of personnel planning should ensure the optimal degree of satisfaction of JSC "VAMIN Tatarstan" with their jobs if their abilities, skills, requirements and motivation were taken into account.

The strategic planning system at JSC "VAMIN Tatarstan" is carried out by the Board of Directors, the General Director, with the involvement of deputy departments: the economic analysis and tariff policy department, the organization's accounting department, the marketing department, and the financial department. After development, all plans are approved by the General Director of OJSC “VAMIN Tatarstan”.

The basis for effective planning of JSC “VAMIN Tatarstan” is continuity of planning, i.e. the relationship between strategic, medium- and short-term planning, analysis and control over the execution of plans.

One of the most important aspects of the successful application of planning is its systematic nature.

For the clear work of the managers of OJSC “VAMIN Tatarstan”, clear financial guidelines are also necessary, for example: the amount of net profit for the planned period, sales revenue, capitalization growth, total expenses, marginal profit, overhead expenses, capital costs, accounts receivable and payable, the relationship between own assets and borrowed ones, achieving a given level of financial ratios (liquidity, solvency, return on assets, return on sales, asset turnover, etc.).

General management focuses on growth and efficiency of production, and also identifies and eliminates anything that interferes with minimizing unit costs. Financial management handles cash and strictly performs control functions. Marketing deals with sales and its analysis.

The main function in the organization's strategy is the organization of production. It focuses efforts on mass production and automation, which gives the greatest results in terms of cost - production R&D ensures improvement of production process technology and gradual improvement of products.

It is also necessary to improve the financial service of the organization and increase the professional level of financial managers, economists and accountants.

The main task of strategic management in this area is to organize the own potential of OJSC “VAMIN Tatarstan” with a clear focus on the market situation. This general task can be broken down into two separate tasks of fundamental importance. In the short term, the problem of current efficiency comes first, i.e. transforming existing resources and competencies into market competitive advantages, while the long-term challenge is to develop new resources and competencies to take advantage of market opportunities. The next challenge is implementing strategic plans. Failures in their implementation may have direct consequences for the success of the activities of JSC "VAMIN Tatarstan".
Table 2.2.1 Factors influencing the potential of VAMIN Tatarstan OJSC

The strategic management system at OJSC “VAMIN Tatarstan” includes the function of developing the strategic orientation of the organization based on market analysis and internal resources. Within the framework of this system, the strategic potential for success is determined, which must be used in the future. Taking into account long-term goals, JSC "VAMIN Tatarstan" must decide whether to try to look for new potential or follow the previously planned course, i.e. use what has already been identified.

In works devoted to systematization possible options in the field of creating the potential for success, there are four fundamentally important ways.

Focus on existing in-house production potential in developed markets. At the same time, the company focuses on its strengths. Obviously, such an orientation is fraught with a weakening of competitive positions, especially in dynamic markets. 2.Creation of new production potential in already developed markets. This is the main direction in the development of the organization in the case when the developed markets have sufficient growth potential or when the enterprise does not have the means to expand in other markets. With the inclusion of new potential in its work, JSC “VAMIN Tatarstan” strives to improve or maintain its competitive position.

Development of new markets using existing production potential. OJSC “VAMIN Tatarstan”, based on its resources and competencies, is looking for new opportunities or markets where they could be used profitably. The main problem with this orientation is often the lack of market know-how, which makes it difficult to profile products and services among consumers and create an effective distribution network.

Creation of a new strategic potential of JSC "VAMIN Tatarstan" for the development of new markets. This is the most difficult path, since VAMIN Tatarstan OJSC is not familiar with the specifics of the new market and, moreover, is forced to develop competencies that should provide it with long-term advantages over competitors.

Due to the high risks, such a situation is justified in cases where the market promises very high profits. This is typically typical in nascent markets in which a new supplier of goods and services does not face the usual pressures from established competitors.

Such an orientation is not justified when the market does not have high growth potential, is fraught with great risks, and the available resources of the enterprise do not guarantee expansion.

Tools for constructing a conceptual model of an enterprise's strategic plan based on a developed algorithm for the formation and execution of a set of alternative strategies.

The effectiveness of strategies and plans as a whole is assessed based on the fact that value is formed by the totality of the final results and the effectiveness of the processes that are the means to achieve them (Fig. 2.2.5).

At the same time, shifting the emphasis to assessing external and internal results (instead of Porter’s standard value chain) allows us to determine which alternative processes are aimed at developing existing and creating new unique resources (abilities, competencies, KFU) that will provide the company with a competitive advantage.

We propose to focus on assessing the achievement of the state of “ideal enterprise” and “ideal product” in three areas: between the actual state and planned indicators, the actual state and indicators of the ideal model, planned and ideal.

We analyze the first direction in order to assess the quality and effectiveness of the process of implementing a strategy or plan, identifying deviations in results and their causes, which is the initial information when developing corrective measures. We carry out an analysis of the following two directions in order to assess the quality and effectiveness of the planning process itself.

As for the creation of new production potential of JSC "VAMIN Tatarstan", the main problem is the duration of the process.

To identify errors in a timely manner and successfully implement a strategy, it is often necessary to break down long-term goals into short-term ones, i.e. construction of a unique target trajectory. When determining the main development milestones, in each case it is necessary to establish your position relative to competitors. As an analytical tool, you can use a comparative analysis of the value chain or the method of best industry indicators, which allows you to compare your own production potential with that of other organizations.

Due to the high lack of knowledge, only coordination of plans in the form of organization-wide approval can be recognized as a means of increasing the efficiency of intra-company planning at OJSC "VAMIN Tatarstan". The high lack of knowledge in the field of individual strategic processes of JSC “VAMIN Tatarstan” also speaks in favor of a coordinated organization.

Thus, from the study of the strategic management system in the organization, the following conclusions:

The strategic planning system at JSC "VAMIN Tatarstan" is carried out by the financial department of the organization, with the involvement of departments: the department of economic analysis and tariff policy, the accounting department of the organization, the marketing department, the personnel department under the leadership of the financial director of the enterprise.

2.3 Features of intra-company planning in the organization

The target orientation of the plan system is carried out at OJSC "VAMIN Tatarstan" with the help of organizational-hierarchical subordination and naturally determined cooperation of planning objects. The basis of the plan system is a long-term target program containing the main performance indicators of structural units and the enterprise as a whole.

Distant long-term goals at JSC “VAMIN Tatarstan” are twice subject to planning - in long-term and in operationally managed plans. Initially, distant goals are included in the plan as the subject of their development, i.e. the operational and current plans define tasks for developers, start dates for work by stages and dates for their completion. Next, the necessary funds are allocated from available resources to support the work begun, which are also subject to ongoing planning.

Operational planning at JSC "VAMIN Tatarstan" is an extensive continuation of current production planning and includes detailing the current plan of the enterprise and communicating its tasks to each workshop, department, site, team, and worker. Plans and schedules are drawn up for a quarter, a month, a decade, a day, a shift, and sometimes for every hour;

In general, long-term, current and operational planning are interconnected and represent a planning system that integrates into a complex the entire management mechanism of JSC VAMIN Tatarstan (Table 2.3.1).

Table 2.3.1 Organizational and hierarchical scheme of subordination and planning cooperation of JSC "VAMIN Tatarstan"

Interconnection and mutual adjustment in case of divergence in the plans of various services of OJSC “VAMIN Tatarstan” are promptly carried out throughout the entire period of development and implementation of the long-term plan. Complete combination of plans, as well as accounting and control methods used by the management of the construction organization and the accounting department, is achieved, as a rule, only at the final stage.

To develop a plan, planners need relevant information. In addition to forecasting and marketing data, i.e. mainly external information, planning authorities receive a large amount of internal information.

Collection and synthesis of incoming information, its analysis relates to the pre-planning work of specialists. Pre-planning work is as necessary as developing the plan itself.

Financial plan.

Planning is an important part of enterprise management, but, unfortunately, takes a lot of time with the right approach. A critical planning element in commercial activities is financial planning and forecasting the state of the enterprise, or as it is often called - budgeting. It is based on a clear understanding of the patterns of market behavior, the laws of competition and the place of the enterprise in the market, that is, including the formulated strategic goals of the enterprise. But financial planning, although a critical element of business management, is in most cases not sufficient for the implementation of enterprise management

Due to the tightening of competition in the market, these problems for OJSC “VAMIN Tatarstan” are of particular importance. The main directions for their solution are:

Research and adaptation of foreign budgeting methods to modern conditions of functioning of domestic organizations, including the existing system of accounting and control of its execution;

Development of our own budgeting methods that most fully take into account the industry and specific characteristics of a particular enterprise;

Use and improvement of modern information technologies to support management decisions in this area.

The use of budgeting has led to undoubted benefits for the owners, managers, and staff of OJSC “VAMIN Tatarstan”:

The owner received not only complete and effective control over the financial flows of his own enterprise, but also succinct, informative and easy-to-understand reporting (previously there was a shortage of relevant financial information due to the orientation of accounting towards external rather than internal users of information);

Managers at all levels have acquired an effective tool for managing financial flows, preventing cash gaps, prompt and reliable comprehensive information and reporting on the directions and amounts of expenses, sources and items of financial receipts;

The staff received clear instructions for daily actions, a clear distribution of powers, responsibilities and duties, as well as effective control of work.

The financial model of OJSC "VAMIN Tatarstan" is characterized by

the following features:

1. Calculates one or more financial variables: expenses, income, investment, cash flow, taxes, profits.

2. Allows the user to manage the values ​​of one or more financial variables (set and change them).

3. Designed to correct strategic decisions under the influence of alternative values ​​of financial variables.

Different business areas of an enterprise may have different sets of limiting factors.

Thus, we can conclude that the financial budgeting model is formed under the influence of the following factors:

Objectives for developing a financial model (including information necessary for company managers to make decisions);

Existing restrictions;

Company development strategy;

Architecture of the company's budget system.

When drawing up a cash receipt schedule, it is taken into account that only 70% of the proceeds from sales of the current period come in the form of money, the remaining part (30%) comes in the next period and is presented in Table. 2.3.2. Applications 1.

The table data shows that the company plans to receive the balance of accounts receivable in the 1st quarter in the amount of 409.98 thousand rubles. Additionally, in the first period, the enterprise receives 70% of the revenue from the first period in the amount of 1,503,670 rubles, which is 1,052,569 rubles. (1503670*0.7). As a result, the expected amount of receipts in the first period is 1,462,549 rubles. (409980+1053670). The company expects to receive the remaining 30% of the revenue of the first quarter in the second period, 451,101 rubles. (1437290*0.3).

All other chart indicators are calculated in a similar way. In accordance with this budget, OJSC “VAMIN Tatarstan” will not receive 30% of the fourth quarter’s revenue in the planning period, which amounts to 502,686 rubles. (1675620*0.3). This amount will be recorded in the final forecast balance of the organization at the end of the year.

The materials procurement budget is developed on the basis that materials inventories at the end of the period amount to 40% of the need for materials in the next period.

The opening inventory of materials is equal to the ending inventory of the previous period, that is, the ending inventory data for the first quarter is transferred to the beginning inventory data for the second quarter. The budget for materials costs is drawn up taking into account the timing and procedure for repaying accounts payable for materials.

Table 2.3.3 shows the payment schedule for purchased materials, shown in Appendix 2.

The payment schedule is calculated in the same way as the money receipt schedule. The company plans to repay the accounts payable that existed at the beginning of the year in the amount of 258,564 rubles. in the first quarter.

In accordance with the agreement with suppliers of raw materials, the organization must pay 50% of the purchase cost for supplies of raw materials in the first quarter, which will amount to 380,777.7 (761,555.4 * 0.5) rubles. As a result, in the first period it is planned to pay 639341.7 (380777.7+258564) rubles. In the second quarter, it is planned to repay the debt on the purchase of raw materials for the first period and pay 50% of the cost of materials purchased in the second quarter, this will amount to 794,544.2 (380,777.7 + 413,766.5) rubles. etc.

When planning the fourth quarter, accounts payable at the end of the period is assumed in the amount of 50% of the cost of materials planned for purchase in the fourth quarter. This amount is 375734.8(751469.5*0.5) rubles. and is placed in the final balance sheet of the enterprise in the article accounts payable.

The budget for direct labor costs is drawn up based on the wage system adopted by the enterprise. To calculate the total time of use of the main production personnel, it is necessary to multiply the expected production volume in each period by the labor intensity of manufacturing a unit of product and multiply the result by the cost of one person-hour.

The business expenses budget was developed based on the following data (Table 2.3.4 Appendix 3). Most sales costs are planned as a percentage of sales volume. At the same time, the growth rate of business expenses should not outpace the growth rate of sales.

To find budget indicators, the following rates of variable costs per ruble of sales for the period were used: commissions - 1.2%; delivery by own transport - 1%; bonus payments - 0.5%. Advertising costs per quarter will amount to 30,000 rubles; staff salary - 45,000 rubles. The budget for management expenses is presented in table 2.3.4.

The data in Table 2.3.5 demonstrates that the amount of cash payments for management expenses does not include depreciation charges. All management expenses are paid in the same period in which they were incurred. The general production expenses budget of JSC "VAMIN Tatarstan" is presented in table. 2.3.6 Applications 5.

The results of the developed operating budget are included in the budget of income and expenses. It is compiled on the basis of data contained in sales budgets, cost of goods sold and current expenses. At the same time, information about other profits, other expenses and the amount of income tax is added.

The generated budget of expenses and income is presented in table 2.3.7. Applications 6.

In this report, gross profit is obtained by calculating the difference between sales revenue and cost of goods sold. In the first quarter it is equal to 441,070.5 rubles. (1503670-1062600).

To obtain a profit from sales, it is necessary to subtract commercial and administrative expenses from the gross profit; it will be equal to 121,313.2 rubles. (441070.5-115599.1-204158.17). The income tax rate is 24%.

Net profit is found by subtracting the tax rate from taxable profit. For the first quarter it will be 92,198.1 rubles. (121313.2 - (121313.2*0.24)). The profit in the remaining quarters of the budget is calculated in the same way.

The cash flow budget is the final and most important budget in the entire budgeting scheme. It contains the final numerical indicators of each private budget. The cash flow budget is presented in table. 2.3.8. Applications 7.

The result of this budget is the cash balance, which can be positive or negative. Analysis of budget execution includes control (monitoring) of its execution and the analysis process itself. Control is the process of tracking the actual implementation of plans or determining how well actions correspond to the plan, that is, comparing the actual data of financial planning objects with the planned ones to identify deviations.

The key factor in increasing the final financial results of an enterprise should be the growth of gross sales revenue (sales volume).

Thus, the features of intra-company planning in an organization are:

The technology of intra-company planning of JSC "VAMIN Tatarstan" includes:

Determination and justification of the main goal and the ensuing objectives of the enterprise;

Formalization of the task, establishing specific indicators and tasks for performers;

Detailing of the task by types and volumes of work, specific jobs and deadlines;

Detailed calculations of costs and results obtained for the entire period

planning.

Drawing up an activity plan for JSC “VAMIN Tatarstan” begins with the preparation of a draft of its individual parts:

Production and sales plan;

Logistics plan;

Personnel and wage plan;

Long-term plan for new technology and capital investments;

Financial plan.

A financial model, or more precisely a budgeting model, is a system of mathematical equations, logical statements and data that describe the interaction of variables that characterize financial and operational activities.

3. Proposals for improving the internal planning system

internal planning strategic management

3.1 Improving the organization of intra-company planning

Based on the material presented in the second chapter, we have established that the planning system of JSC “VAMIN Tatarstan” includes:

Determination and justification of the main goal and the ensuing objectives of the enterprise;

Formalization of the task, establishing specific indicators and tasks for performers;

Detailing of the task by types and volumes of work, specific jobs and deadlines;

Detailed calculations of costs and results obtained for the entire planning period.

In management, goals are understood as the desired result of the company's activities, which should be strived for. These goals must be organically linked to the mission of the organization and developed taking into account information obtained from an analysis of the external and internal environment.

Goals are developed in two stages:

1. Define quality goals (direction).

2. Quantitatively prove the relationship of the proposed goals.

OJSC "VAMIN Tatarstan" has a fairly high financial potential, allowing it to develop; there are hidden financial reserves associated with high turnover, high level of profitability, which will help, at least, not to worsen the financial position of the company.

The “bottom-up” method is characterized by the greatest degree of response to changes in market requirements, since the initial budget developed at OJSC “VAMIN Tatarstan” is directly in contact with real market problems and turns out to be more adequate to the situation.

Among the methods of drawing up marketing budgets, there are: the “bottom-up” method, the “top-to-bottom” method and the mixed one.

We present the features of the approach to drawing up the budget of JSC “VAMIN Tatarstan” in Fig. 3.1.1.

At the same time, the necessary funds are allocated from profits, which without such expenses would be much higher, but without them it is hardly possible in modern conditions to sell a sufficient number of units of goods to recoup the costs of research work and other things associated with its production, not to mention the profit itself.

The theoretical-cognitive significance of strategic forecasting is to study and improve the methodology and methodology for making forecasts, identifying trends that have manifested themselves in the development of the national economy and in the system of social relations, factors contributing to the emergence and their existence, possible changes in these factors, and, accordingly, themselves trends. The managerial aspect of strategic forecasting is the use of forecasts of economic and social development of society to create the necessary prerequisites to ensure increased scientific level prepared management decisions.

The process and results of forecasting activities can be used in two important directions: theoretical-cognitive and managerial.

Current assets must be financed both from the accounts payable remaining with the enterprise and from a short-term loan taken out. Gradually, the amount of necessary funds can be replenished through the sale of finished products located in the warehouses of VAMIN Tatarstan OJSC.

The effectiveness of the event strategy is calculated using the formula:

Em = Effect (net income of NPV) / costs;

Em = 25177 thousand rubles. / 53230 thousand rubles = 0.472;

those. for 1 rub. income accounts for 0.472 kopecks. expenses.

Profitability of the enterprise for the planned period: Rm = Profit / Revenue of the planned period:

11m = / 67280 thousand rubles. * 100% = 25.4%.

These are good indicators for the planned period.

Thus, we see that sales volume in 2007 increases by 141.76%, gross profit compared to 2006. increases by 351.19%, marketing costs will amount to 42,600 thousand rubles, - 57.5% of all cash receipts of the enterprise, return on sales will be 25.4%. Advertising costs will amount to 7,800 thousand rubles. - 11.5% of sales volume, costs for wages and remuneration of the organization’s personnel will amount to 9285 thousand rubles. - 13.8% of total sales.

Often in Russian companies the budget process is ineffective due to a lack of experience and knowledge of the specific features of budgeting. These principles allow you to set up a company’s financial system and ensure effective budget management:

The basis for effective budgeting of JSC “VAMIN Tatarstan” is continuity of planning, i.e. the relationship between strategic, medium- and short-term planning, analysis and control over the execution of plans.

One of the most important aspects of the successful use of budgeting is its systematic nature. It must be remembered that the budget process is, first of all, a management system that requires the timely and accurate implementation of certain rules and procedures, the violation of which entails the collapse of the budget mechanism as a whole. It is the system that the manager who manages the budget primarily relies on, and then only creativity and intuition. In the absence of a solid foundation of the system, a building built solely by intuition is very unreliable, and since budgeting is a system, then the budget must be planned and compared (plan with fact) systematically. Regularity and systematic preparation of budgets make it possible to debug the financial mechanism of the organization and its manageability as a whole.

The budget must contain the target orientation of the enterprise's activities. This situation is well covered by foreign publications, but domestic experts do not focus attention on this. This is explained by the fact that the short-term goal of Russian enterprises is to maximize profits, and long-term planning encounters serious difficulties associated with great uncertainty in the external environment.

Thus, domestic organizations often do not have a clearly formulated mission, and therefore there is no clear target orientation in the budget, limited to a banal reduction in costs (increase in revenue).

For clear work of managers, clear financial guidelines are also necessary, for example: the amount of net profit for the planned period, sales revenue, capitalization growth, total expenses, marginal profit, overhead expenses, capital costs, accounts receivable and payable, the ratio between own assets and attracted ones, achieving a given level of financial ratios (liquidity, solvency, return on assets, return on sales, asset turnover, etc.).

Target indicators can be set both in the form of specific values ​​and in the form of an interval of acceptable values, which, under conditions of great uncertainty, looks preferable. In this case, the relationship between the company’s target financial indicators and the work of each division (department) should be taken into account.

“The starting point in the planning process is the enterprise's business goals, which is why it is so important to formulate them and then quantify them.

In conditions of growing uncertainty, the budget becomes an indispensable management tool. The great uncertainty of the market in which Russian entrepreneurs have to work makes it necessary to maintain short-term budgets (for example, monthly), since effective forecasting in the medium and long term is unlikely. At the same time, short-term budgeting does not allow even an approximate assessment of the prospects of an individual business and the entire enterprise as a whole. The most reasonable alternative is to maintain two budgets at once - long-term (1-5 years) and short-term (1-3 months).

At the same time, the long-term budget is intended to analyze the prospects for the company’s activities (which cannot be seen in the short-term budget), and the short-term budget is intended to manage and control the current activities of the enterprise (the use of a long-term budget for these purposes is ineffective). A long-term budget is usually subject to adjustments and is less detailed than a short-term budget. It is recommended to maintain a rolling long-term budget with a sliding period, for example, one quarter.

Adjusting the plan in the short-term budget is undesirable even in the presence of force majeure circumstances. If you adjust the plan during the budget period, then at the end of it the actual values ​​will be close to the planned ones, and the analysis of budget execution will not record significant deviations. If the budget plan is not changed after its approval, then at the end of the reporting period all significant deviations will be reflected in the budget, for which their reasons will be established and organizational conclusions (corrective measures) will be made for the next budget period.

The choice of budget period must be justified by management needs. There is a known case from practice when a simple transfer of the beginning of the budget period from the 1st to the 5th day of the calendar month introduced confusion into the regulations for the provision of operating budgets for several months. The employees who were responsible for developing the budgets of their central federal districts, due to some (for example, psychological) factors, could not remember the start dates of the budget period for a long time. For better comparability of budgets, companies can adopt a four-week budget period, but, one way or another, the timing and duration of the budget period should be convenient for management.

When working with a budget, it is necessary to take into account possible changes in circumstances and be prepared to adjust the planned program of action. It is obvious that the budget, which is essentially a quantitative reflection of this program, will also undergo changes. Relatively recently, the concept of risk management, management that reduces the risks of an enterprise, began to be used in our country. In accordance with this concept, it is necessary to constantly analyze existing risks and apply measures to neutralize them. All risks can be divided into two main groups: the risk of loss of income and the risk of increased expenses. Risk can be assessed by calculating the ratio of the amount of possible loss from the occurrence of a risk event (risk occurrence) to the amount of planned income. Typically, when this indicator fluctuates between 10-20%, these financial losses can be assessed as average, less than 10% or more than 20% - low and high, respectively.

For management purposes, the budget must be sufficiently detailed, since if cost items are too aggregated, cost management becomes difficult and the budget loses its transparency.

The budgeting process is negatively affected by frequent changes in income/expense items, especially the division of one item into several, and vice versa. As a result, the comparability of the budget with the budgets of previous periods is lost and it becomes difficult to predict future budgets.

The budgeting process can be represented as a chain of management actions: first, from the top, from the general director, information about the goals and strategy of the enterprise comes down to the heads of departments, then the initially compiled draft budgets of the Central Federal District come from the bottom up, which, after adjustments, are accepted and brought back from the bottom up to the heads of the Central Federal District . The preparation of initial budget proposals should occur “from the bottom up”, i.e. from the lower level of divisions to the upper ones. At the same time, lower-level managers must take into account the strategic instructions of management in the process of planning the budgets of their central financial districts. In a situation where management keeps its strategic plans secret from the leaders of the Central Federal District, the effect of budgeting is sharply reduced, since the budgets planned by managers will not correspond to the actual direction of development of the enterprise.

It is important to be guided by the principle of decomposition when drawing up a budget. This principle is that each lower-level budget is a detail of a higher-level budget.

A typical mistake in budget planning is that it is often based on budget indicators from previous periods. When planning a budget on the basis of what has been achieved, there may be a negative tendency to maintain the previously existing structure of expenses despite possible changes in business conditions and the goals of the organization. At the same time, if the goals, conditions and circumstances of the organization’s activities remain unchanged, when forming a budget, it is useful to rely on the latest data on the expected execution of the budget for the current period.

Another planning principle - “from a zero basis” - is focused on achieving set goals and attracting the necessary resources for this. It forces managers to think about the priorities of their central financial districts, while the first method can result in a mechanical transfer of figures from the last budget to the next one, adjusted for inflation.

Guided by these provisions, it is possible to significantly accelerate the creation of a full-fledged budgeting system, which plays a key role in financial management, thereby ensuring conditions for further development and prosperity of the company.

It is also necessary to improve the financial service of the enterprise and increase the professional level of financial managers, economists and accountants.

Having analyzed the results of the implementation of the financial plan for the 1st quarter of 2005, financiers and accountants of VAMIN Tatarstan OJSC revealed that the profit plan was not fulfilled by 50 thousand rubles. Calculations carried out by the financial manager showed that in order to receive the specified amount of profit above the plan in the second quarter, it is necessary to obtain a volume of revenue from the sale of services in excess of its planned value for the next quarter of at least 700 thousand rubles. and reduce the amount of costs in the second quarter by at least 20 thousand rubles. The specified amount of profit can also be obtained from profits from the sale of unnecessary property, rental of excess space, and from income from non-sales activities.

To do this, the head of OJSC “VAMIN Tatarstan” must set two goals:

Before the commercial service - to increase services through the use of serviceable equipment and mechanisms for other organizations and achieve above-plan revenue;

The financial service is tasked with reducing costs and making a profit through other sales and income from non-operating operations.

Routine job responsibilities are goals that need to be formulated in order to determine by what results the financier can evaluate his work. For this purpose, the written formulation of parameters and quantitative indicators, in comparison with which the results can be constantly assessed, is important. financial activities and activities of employees and organization of control over their implementation.

Thus, the development strategy of JSC “VAMIN Tatarstan” is a set of its main goals and the main ways to achieve these goals. In other words, developing a company's strategy means determining the general direction of its activities. Strategy cannot be a simple definition of desired goals and convenient ways to implement them. Wishful thinking does not mean developing a strategy.

Of utmost importance, both in strategic planning and in strategic management, is the development of basic models for managing the strategic potential of an organization, which would characterize its systemic manifestations.

3.2 Implementation of a system for monitoring the implementation of plans

The executive's approach to control has the greatest influence on the control environment. A favorable management environment is characterized by a management system that ensures a high level of internal communication system, facilitating the effective work of the executive body, using a system of budgets and performance reports that ensures the effectiveness of internal control. In addition to this enterprise, segregation of duties, control of access to assets, documents and the implementation of periodic comparisons of accounting data.

The number of personnel performing control functions is the most important characteristic of the internal control system. Thus, frequent changes of accountants lead to the fact that accounting and control functions are performed by people who do not have sufficient experience and therefore make more mistakes. New managers and officials may not be sufficiently familiar with the enterprise's accounting system and may make technical and other errors. Sometimes accounting employees quit because they do not want to follow certain accounting procedures that are prescribed by regulations. In general, frequent turnover of accounting staff can be alarming.

A very important characteristic of an effective internal control system is the official division of functional responsibilities; the appropriate division of responsibilities is a prerequisite for the effectiveness of the control procedure.

The four types of functions listed below should be the responsibilities of various divisions or various employees of the accounting department of OJSC "VAMIN Tatarstan".

1. Authorized business transactions. This responsibility is performed by employees who have the authority to authorize records of business transactions. Authorization can be general, relating to a specific type of transaction (for example, all sales) or specific (for example, authorizing the sale of an important asset).

2. Registration of business transactions. Accounting and recording of transactions (reporting), nowadays computer technologies are increasingly used to register business transactions.

3. Ensuring the safety of assets during business operations. This refers to the actual ownership or control of assets owned by the enterprise.

4. Periodic comparison of existing assets with amounts recorded in accounts. This involves regularly taking inventory of assets and taking appropriate action in case of discrepancies.

Supervision is an important element of the control environment.

Enterprise personnel and computer systems perform the accounting functions and control procedures of the enterprise. The controller, while supervising the credit officer's performance, may, for example, periodically compare accounts receivable balances with account totals.

The controller or officials can correct errors found by employees and make and authorize decisions regarding the enterprise's accounting system. Supervision is an important means of management control and a condition for the functioning of the internal control system as a whole.

A number of employees of the enterprise are responsible for accounting and recording assets and liabilities. They must periodically compare the recorded amounts with the documents supporting their existence and valuation.

Accounting employees can make periodic comparisons. At the same time, the persons conducting the comparisons should not be involved in authorizing the relevant business transactions, accounting and recording transactions, or being responsible for the custody of assets.

The first stage of the control process is setting standards, i.e. specific, measurable goals that have time boundaries. Management requires standards in the form of performance indicators of the management object for all its key areas, which are determined during planning.

At the second stage of comparing performance indicators with given standards, the scale of permissible deviations is determined. According to the exclusion principle, only significant deviations from specified standards should trigger the control system, otherwise it will become uneconomical and unstable.

The next stage - measuring the results - is usually the most troublesome and expensive. By comparing measured results with specified standards, the manager is able to determine what actions need to be taken.

Such actions may be changes to some internal system variables, changes to standards, or non-interference in the operation of the system. People are an integral element of control, as, indeed, of all other stages of management.

A specific manifestation of the control function of finance at OJSC “VAMIN Tatarstan” is the preparation and monitoring of a schedule for the implementation of financial activities, the occurrence of receivables, loan repayment, etc.

Decisions regarding the creation of success potential are future-oriented and are therefore based on forecasts of the development of relevant factors. Such forecasts are included in plans as assumptions. It can be said that any strategic plan is actually based on a set of premises that must be constantly checked for suitability in the event of possible changes.

In this regard, strategic control is of particular importance. Since omissions and errors in the field of strategy are identified after a considerable time, strategic control is aimed not so much at detecting mistakes made in the past, but at identifying necessary course corrections in the future. In the field of strategic control, there are three elements - control of prerequisites, control of implementation and strategic supervision.

These three components, in conjunction, ensure the prevention, identification and correction of existing information errors and distortion. There are three clearly distinguishable stages in the control process: the development of standards and criteria, comparison of real results with them and the adoption of an element - control of prerequisites, control of implementation and strategic supervision.

We are talking, first of all, about early detection of the degradation of the involved potential for success and the emergence of a new one. Preconditions based on customer needs are of particular importance. The prerequisites associated with competitors are very important, since the resources of the organization OJSC “VAMIN Tatarstan” lose their value precisely under the influence of their activity. Finally, it is necessary to check the consistency of intra-company prerequisites.

This type of control is focused both on checking the effectiveness of the involved production potential of JSC “VAMIN Tatarstan”, and on the results of work to create new resources and competencies of the organization. As part of this function, it is necessary to answer the following questions:

Are plans to create new production capacity being followed;

Is the existing potential achieving an adequate competitive position in the market;

Does the won position provide a satisfactory level of profit?

The structure of internal control can be divided into three components: control environment - a set of characteristics that determines service relationships favorable for control in the enterprise; business accounting system - policies and procedures regarding the appropriate recording of business transactions; control procedures - special checks performed by enterprise personnel.

These three components, in conjunction, ensure the prevention, identification and correction of existing information errors and distortion. There are three clearly distinguishable stages in the control process: developing standards and criteria, comparing actual results with them and taking the necessary corrective actions. At each stage, a set of various measures is implemented.

We propose to use this model to select a general strategy, containing parameters: the competitiveness of the organization of its partners, the level of development of the organization (Fig. 3.2.2.).

The rationale for the relevance of using this model is that it allows the choice of the general strategy of the organization in six directions: growth-development, growth, growth-stabilization, stabilization, stabilization-reduction, reduction-liquidation.

This will allow us to determine the optimal development trajectory, following which the organization will make the most of its potential.

Within the framework of the implementation system, all tasks and activities outlined in the planning system must be specified or prepared for implementation. Here their effectiveness is tested.

The task of the implementation system is to ensure the creation of strategic success potential, on the one hand, and its transformation into strategic success factors, on the other.

Creating and maintaining the potential for success is closely related to the concept organizational learning. It is in dynamic markets that the ability to learn faster than competitors is seen as the only source of sustainable competitive advantage.

At the same time, two forms of learning are distinguished - adaptive and generative. The first takes place in the context of prevailing ideas at the enterprise, while the second questions previous attitudes and is aimed at creating new models of thinking.

Adaptive learning generally leads to the improvement of established behavior patterns in relation to increasing efficiency.

Generative learning, on the contrary, is aimed at acquiring new knowledge about products, markets, technologies and business processes, with the help of which an enterprise gains the ability to adapt to changing conditions.

To count on success, JSC “VAMIN Tatarstan” must transform competencies that meet market chances into market competitive advantages. In turn, these benefits only lead to success if they positively influence the customer's purchasing decisions. As a result, strategic success factors are formed.

The ability to transform internal potential into competitive advantage is closely related to the organization's market orientation.

The third component of the model, the strategic control system, provides a critical assessment of the organization's current strategy.

In order to recognize market threats and associated changes in advance, continuous testing of the suitability of strategic plans is necessary.

It is important to correctly assess whether decisions made in the past are still suitable against the background of the current and expected development of the market situation.

There are many different control procedures, each of which must prevent errors of a certain type (or several types) and distortions of the information presented in Table 3.2.1.

Table 3.2.1 Main categories of errors and fixes

The source of financial accounting information is only accounting data and elements of the taxation system. The initial data for management accounting are also the consumption rates of material resources, technological maps, market research results, etc.

The results of financial accounting (financial statements) are presented in established forms, the results of management accounting - in a free form convenient for internal users.

Financial information is presented in monetary terms, and in78

Management accounting uses any indicators, including natural, labor, monetary.

Accounting includes control procedures to verify that the accounting for given transactions is fully completed and that the accounting complies with generally accepted accounting standards.

An example would be comparing individual accounts receivable totals with ledger account data to determine whether all ledger account entries have been allocated to the appropriate customer subaccounts. Classification involves checking the correctness of the allocation of amounts to the appropriate accounts and sub-accounts, and accuracy means checking the correctness of the amounts in these accounts. If a specific area of ​​control can be classified as one of the above types, then most likely it relates to control of the enterprise’s accounting system. Periodization involves ensuring that transactions are recorded in the period in which they were completed.

This area of ​​control is closely related to the problem of reality and completeness of reflection of transactions after the balance sheet date. Thus, the enterprise uses numerous control and accounting procedures. All these procedures, one way or another, are aimed at preventing, identifying and correcting errors and misstatements of seven main types that may arise in financial statements.

Thus, assessment and control of the implementation of strategies for OJSC “VAMIN Tatarstan” is logically the last process carried out in strategic management. This process provides stable feedback between how the process of achieving goals is progressing and the organization’s own goals.

The main objectives of control at JSC “VAMIN Tatarstan” are the following:

Determining what and by what indicators to check;

Assessing the state of the controlled object in accordance with accepted standards, standards or other Company benchmarks;

Finding out the reasons for deviations, if any are revealed as a result of the Company’s assessment;

Making adjustments if necessary and possible for the Company.

In the case of control and implementation of strategies, these tasks acquire a very specific specificity, due to the fact that the strategic control of OJSC “VAMIN Tatarstan” is aimed at finding out to what extent the implementation of the strategy leads to the achievement of the company’s goals.

This fundamentally distinguishes strategic control from managerial or operational control, since it is not interested in the correct implementation of the strategic plan, the correct implementation of the strategy, or the correct execution of individual jobs, functions and operations.

Strategic control is focused on whether it is possible in the future to implement the adopted strategies, and whether their implementation will lead to the achievement of the Company's goals. Adjustments based on the results of strategic control may concern both the strategies and goals of VAMIN Tatarstan OJSC.

Conclusion

Based on the material presented in this thesis, the following conclusions can be drawn:

The relevance of the topic of the thesis lies in the fact that planning is the formation of an image of the future based on a certain understanding of reality, and therefore a mandatory prerequisite for the implementation of set goals, an indispensable condition for positive progress in solving complex problems. Subject to certain rules, planning is the longest and therefore the most complex form of strategic management. It requires serious effort to obtain a result that many times covers the costs incurred for its implementation. And, conversely, in the absence of planning, erroneous management decisions are possible, fraught with losses and irreparable destructive effects.

At JSC "VAMIN Tatarstan" business planning is a fundamental part of all planning in the organization, from setting strategic goals to planning and monitoring the execution of quarterly monthly and ten-day budgets. This procedure includes the development and quarterly adjustment of a business plan, which adjusts the implementation option of the chosen strategy and plays the role of a medium-term planning tool, quarterly control and evaluation of the results of achieving target settings.

The strategic planning system at JSC "VAMIN Tatarstan" is carried out by the financial department of the organization, with the involvement of departments: the department of economic analysis and tariff policy, the accounting department of the organization, the marketing department, the personnel department under the leadership of the financial director of the enterprise.

Assessing and monitoring the implementation of strategies for OJSC “VAMIN Tatarstan” is logically the last process carried out in strategic management. This process provides stable feedback between how the process of achieving goals is progressing and the organization’s own goals.

Strategic control is focused on whether it is possible to implement the adopted strategies in the future, and whether their implementation will lead to the achievement of the Company's goals.

Adjustments based on the results of strategic control may concern both the strategies and goals of VAMIN Tatarstan OJSC.

The planning system at JSC “VAMIN Tatarstan” includes the function of developing the strategic orientation of the organization based on market analysis and internal resources. Within the framework of this system, the strategic potential for success is determined, which must be used in the future. Implementation system Within the implementation system, all tasks and activities outlined in the planning system must be specified or prepared for implementation. Here their effectiveness is tested.

To count on success, JSC “VAMIN Tatarstan” must transform competencies that meet market chances into market competitive advantages. In turn, these benefits only lead to success if they positively influence the customer's purchasing decisions. As a result, strategic success factors are formed.

The technology of intra-company planning of JSC "VAMIN Tatarstan" includes:

Determination and justification of the main goal and the ensuing objectives of the enterprise;

Formalization of the task, establishing specific indicators and tasks for performers;

Detailing of the task by types and volumes of work, specific jobs and deadlines;

Detailed calculations of costs and results obtained for the entire planning period.

Drawing up an activity plan for JSC “VAMIN Tatarstan” begins with the preparation of a draft of its individual parts:

Production and sales plan;

Logistics plan;

Personnel and wage plan;

Long-term plan for new technology and capital investments;

Financial plan.

A financial model, or more precisely a budgeting model, is a system of mathematical equations, logical statements and data that describe the interaction of variables that characterize financial and operational activities.

The development strategy of JSC "VAMIN Tatarstan" is a set of its main goals and the main ways to achieve these goals. In other words, developing a company's strategy means determining the general direction of its activities. Strategy cannot be a simple definition of desired goals and convenient ways to implement them. Wishful thinking does not mean developing a strategy.

The marketing strategy of OJSC “VAMIN Tatarstan” is a program of actions for studying and processing the organization’s market. The system of marketing strategy goals should logically follow from the main strategic goals and form its own special marketing branch of the overall tree of the organization’s strategic goals.

Currently, OJSC “VAMIN Tatarstan” occupies a leading position among other competitors.

Factor analysis of competitors showed that the activities of OJSC “VAMIN Tatarstan” are aimed at improving old and mastering new methods of producing dairy products, rational and efficient use of existing financial, technological and human resources.

1. The development of basic models for managing the strategic potential of the organization is of utmost importance for JSC “VAMIN Tatarstan”, both in strategic planning and in strategic management.

When constructing the strategic management outline of JSC "VAMIN Tatarstan", the requirements for completeness, information content and simplicity of the model were taken into account, as well as the essential prerequisites that determine the relationships in the model.

2. Development of new products (improvement or modification) for existing markets using marketing opportunities (“current market - new product”).

The advantages of this strategy for JSC “VAMIN Tatarstan” are:

The ability to use traditional methods of action and existing skills to create major competitive advantages and gain reputation;

Responsiveness to market needs;

Low risk;

Ease of managing the implementation process.

Thus, a comprehensive study of the market of OJSC “VAMIN Tatarstan” is to determine the possibilities for selling the enterprise’s products; planning the range of products and services; advertising planning and sales promotion. To implement them, OJSC “VAMIN Tatarstan” chooses a form of strategy that connects business and marketing goals, and knows what time should be spent on when planning promotion.

In the course of considering the organization of the budgeting process, it was revealed that the budget process is a closed loop of financial management, that is, the completion of the analysis of the current year's budget execution must coincide in time with the development of the next period's budget. This allows the company to exercise strict control over the financial resources of the enterprise, which is important for overcoming the financial crisis.

The level of development of budgeting at the OJSC enterprise was assessed

"VAMIN Tatarstan". It has been established that, as in other Russian enterprises, budget planning still remains a weak point in organization management. Despite the important work that has already been done in the field of budgeting, there are a number of still insufficiently developed issues that specialists from OJSC “VAMIN Tatarstan” are currently working on.

The internal factors influencing the preparation of budgets of JSC “VAMIN Tatarstan” include:

Lack of time due to pressure, priority of current affairs;

The conviction that the main factor in the success of the company is the entrepreneurial talent of its managers, intuition and business connections;

Insufficient qualifications of employees;

Negative attitudes towards planning associated with the Soviet planned economy etc.

All the research carried out in the thesis substantiates the need to introduce the budget planning mechanism into the practice of Russian enterprises as a universal management tool. Since budgeting can ensure the long-term competitiveness of a company by maintaining the leadership function in reducing costs, making optimal management decisions, improving the quality of business processes, and achieving strategic goals based on a limited set of funds and resources.

Based on the results of the assessment of the financial condition based on the budgeting system, it can be concluded that the enterprise has financial stability, but due to the debts of product buyers and other debtors, the financial condition of the enterprise could have been more profitable. The company allocates significant funds to develop production and purchase new equipment; works with competent specialists who know their business, maintains a policy of motivating staff; develops fundamentally new systems for remuneration of workers and specialists.

An enterprise needs to plan and control in two main economic areas. We are talking about the profitability (profitability) of his work and financial position. Therefore, the profit budget (plan) and financial plan (budget) are central elements of intra-company planning.

The enterprise must plan the use of both fixed and working capital. An important factor in planning the use of working capital is planning the timing of income and expenses. The availability of working capital of the enterprise must cover expenses from the time production begins until the consumer pays for the product.

Planning of fixed capital requirements. As the enterprise develops, machines wear out, technology changes, and new buildings, equipment, and computers are required. Often the time frame for acquiring fixed capital is long. This means that it is important to include financial planning in the strategic planning process of a business.

The enterprise OJSC "VAMIN Tatarstan" needs to conquer new markets and expand production of the product, it must take care of the need for capital in the process of forming long-term marketing plans and basic research on production methods.

We are in particularly harsh conditions of the Russian economy, in which some market laws operate exactly the opposite, however, taking into account the fact that before perestroika our country for many years was a shining example of an authoritarian directive-planned economy, the process of planning production and commercial the activities of the enterprise and the main market indicators is based on many years of experience. With the advent of the reform stage in our state, both planning methods and its tasks have changed.

The main meaning of budgeting comes down to increasing the financial, economic efficiency and financial stability of the enterprise by coordinating the efforts of all departments to achieve the final, quantitatively determined result.

The implementation of a budgeting system allows an enterprise to:

Make realistic forecasts of financial and economic activities; - timely detect the most bottlenecks in enterprise management using multivariate analysis tools;

Coordinate the work of structural units and services to achieve the set goal;

Increase the company's manageability through prompt monitoring of deviations of actuals from plans and timely decision-making.

Expected results after implementing budgeting:

Introduction of procedures for regular financial planning and control over budget execution;

Training financial services specialists in financial planning and analysis techniques;

Drawing up the annual budget of the enterprise;

Improving the manageability of the company by empowering, establishing responsibility for company managers and improving the organizational structure;

Improving the financial performance of the company by improving the financial planning and control system.

Thus, the content of the work carried out is expressed in the achievement of the following, most significant, research results.

Firstly, the author details the basic principles of building an effective intra-company planning system, such as the use of a “sliding period”, building a rational financial structure and ensuring a clear target setting.

Secondly, the mandatory conditions for organizing the budget process are highlighted: the presence of a methodological and methodological base, the existence of a management accounting system as filter-relevant information for the initial budget indicators; mandatory components of the organizational structure based on grouping by cost centers and responsibility centers; implementation of the software component.

Thirdly, the components of the technology for compiling consolidated budgeting as types and forms of operating budgets, the development of target indicators and the procedure for consolidation are identified.

Fourthly, internal and external factors that impede the full implementation of budgeting functions at OJSC “VAMIN Tatarstan” have been identified and specified.

Fifthly, the author proposes an economic mechanism for assessing the indicators of the budgeting system of OJSC “VAMIN Tatarstan” in order to exercise effective control over the achievement of the operational and strategic goals of the enterprise.

Sixth, the set of internal reporting based on planned and actual data has been systematized, and the planned indicators have been clarified.

Seventh, forecasting parameters are summarized in order to adjust the indicators of the general (consolidated) budget.

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Today in Russia, “in-house planning” has become an integral part of the activities of enterprises and organizations. This article, based on theoretical material, examines the essence and reasons for intra-company planning for industrial enterprise. The author examines the main stages of development of intra-company planning and concludes that today enterprises use all types of intra-company planning that are available and economically feasible in specific conditions. The author examines the main stages of planning in industry and displays their features. The article analyzes the main issues related to the shortcomings of the current system of intra-company planning at Russian enterprises. Various aspects of the organization of intra-company planning processes, analyzed in the article, reflect current trends and directions of development of planning and management activities at enterprises in modern market conditions.

strategic planning

tactical planning

operational planning

manufacturing process

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4. Gruzinov V.P. Economics of enterprise (entrepreneurial): textbook. for universities. – 4th ed., revised. and additional – M.: UNITY-DANA, 2007. – 795 p.

5. Zhikharevich B.S. Strategic planning as a factor in stimulating regional competition // Region: economics and sociology. – 2011. – No. 1. – P. 3–14.

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In conditions of instability of market conditions, caused by the dynamism of the external environment in which enterprises operate, the place and role of planning in common system control increases. Any business decision is made under conditions of risk and requires a thorough feasibility study, as well as the drawing up of various scenarios, both future results and the conditions for their implementation, which can only be done through planning.

At the same time, insufficient planning accuracy is a systemic problem. The thing is that planning is often simply an attempt to predict the future, and there were, are and will be certain difficulties with this.

Problems in planning socio-economic events and phenomena are determined by the fact that each economic entity in its activities inevitably faces mobility and uncertainty in the external environment. This means that any economic entity does not have sufficiently complete data about its future and is not able to predict all the changes that may occur in the external environment. In these objective conditions and restrictions, the planning task is to classify the factors acting on the subject; assessment of the degree and likelihood of their impact; development of the most likely future options; development of options for actions of subjects in accordance with these options.

Based on the so-called classical definition of labor, which states that “labor is the purposeful activity of man,” the famous economist Russell L. Ackoff noted: “Since labor is the purposeful activity of man, then any activity requires some deliberation, any activity is associated with the function of foresight , therefore, what precedes planning is precisely the function of foresight. This function already existed with the emergence of individual private enterprises. Each entrepreneur, due to the fact that he was engaged in economic activity, and economic activity is connected with the fact that it is necessary, on the one hand, to satisfy needs as much as possible, and on the other hand, to carry out this process in conditions of limited resources. Therefore, you should always look for the best options. It is necessary to determine how, in such conditions, to first satisfy your needs, and then the needs of the economy.”

A plan is an image of the object under study, a model of the future, a system of measures aimed at achieving set goals. Speaking about economic objects, it can be defined as a system of target indicators for the development of an economic system, the functioning of a specific object, as well as an indication of the stages and methods of achievement, distribution of resources, determination of expected results and methods of their use.

home distinguishing feature plan - certainty of tasks. In it, foresight receives the greatest concreteness and certainty. Let us give some interpretations of the concept of “planning” expressed by domestic scientists.

So, A.M. Kovalevsky defines planning as a scientific prediction of the course of development and the determination of specific ways to implement expanded reproduction, based on economic theory, the results of scientific and technological progress, best practices, aimed at achieving set goals.

V.P. Gruzinov emphasizes that “planning is a continuous process during which the goals and objectives of an enterprise’s development are established and constantly updated over time, and a strategy and policy for achieving them are determined.” The last definition brings us back to the subject of research - intra-company planning at an industrial enterprise.

The table presents the main stages of development of intra-company planning.

The main stages of development of intra-company planning

Today, organizations use all types of intra-company planning available to them and appropriate in specific conditions: operational, current, long-term, strategic (scenario or using simulation capabilities). However, it is necessary to understand that the future state of the planning object is always uncertain. Solving some problems and developing basic options does not protect against the emergence of other, even more complex problems and options that previously seemed unlikely. A good example of this is the situation in Ukraine, which affects all economic entities operating in this country. The likelihood of such a development of events was very small and very few were taken into account when developing financial plans, production and sales plans, etc.

As a result, the planning system must be flexible, capable of adapting to constant changes in both the object and the external environment. In this regard, the plan needs constant adjustment. The planning process is always associated with both preventing erroneous actions and reducing the number of unused opportunities.

All this indicates that planning processes should not be overly standardized, as this leads to a decrease in the effectiveness of management decisions.

Currently, the internal company planning algorithm is as follows: collecting and systematizing data - analyzing it - identifying the main risks and opportunities - forecasting the main options - developing plans in accordance with these forecasts.

Intra-company planning is carried out at three main levels: strategic (general and long-term), tactical (broken down by structure, medium-term), operational (broken down by individual entities and divisions, short-term). As we see, operational is the most flexible and specific.

The initial data for calculating the plan for industrial production of any product are: production capacity of the enterprise; volume of sales; prices valid during the planning period; remnants of work in progress, etc. To summarize the work done and the effectiveness of using planned activities, indicators of sales volume, nomenclature and assortment of products, volume of commercial output in value terms, volume of gross output taking into account changes in the volume of work in progress, nomenclature and share of certified products in the volume of commercial products are used. .

Let's consider the main stages of planning at a modern industrial enterprise.

The development of a strategic plan begins in the relevant departments of the enterprise, which establish the goals and objectives necessary for production.

At the tactical planning stage, after projects are approved at a meeting of the association’s management team, ways to implement the projects are determined. The production plan is drawn up on the basis of strategic planning and calculations made in project business plans, taking into account the customer’s target figures, analysis of the production and economic activities of the enterprise over the past years, study of consumer demand for the range and quality of products.

Tactical planning includes the following mandatory indicators established by the customer:

• nomenclature, quantity and quality of products;
• general wage fund;
• the total amount of profit from product sales;
• profitability;
• the amount of payments to the budget and allocations from the budget;
• total capital investment;
• commissioning of fixed assets and production facilities at the expense of customer investments;
• mastering new production information technologies for products, introducing them into production;
• volume of supplies to the enterprise of raw materials, materials and equipment.

At the stage of operational planning, technical and economic indicators of work, progressive standards for production, maintenance and costs are established for each department; system for recording the performance of indicators, the amount and conditions of bonuses for employees. To select indicators, the structure of departments is analyzed and their reserves are identified. Factory services are not provided with the customer’s indicators, but with the indicators processed by the contractor. Analyzing organizational structures, design bureaus, research institutes and the structures of production departments, it is necessary to note the need for a clear, well-functioning decision-making mechanism when planning at an enterprise, the close relationship between the production process and the production structure.

As a result of the implementation of these stages, the output is a plan that takes into account all the capacities and capabilities of the enterprise, the requirements and expectations of customers.

It is also necessary to note the features of industrial planning in Russia:

• taking into account high external and internal risks (for example, delays in budget payments or problems with tax authorities);
• high degree of uncertainty in the actions of customers and performers. Even signed contracts and agreements do not guarantee proper fulfillment of obligations;
• high degree of influence of non-economic factors;
• short-term nature of planning caused by objective external factors and features of the external environment.

All these features leave their mark on intra-company planning in industry in our country and should be taken into account by both practitioners and theorists.

Reviewers:

Konovalova M.E., Doctor of Economics, Head. Department of Economic Theory, Federal State Budgetary Educational Institution of Higher Professional Education "SSEU", Samara;

Mikhailov A.M., Doctor of Economics, Professor of the Department of Economic Theory, Federal State Budgetary Educational Institution of Higher Professional Education "SSEU", Samara.

The work was received by the editor on March 18, 2014.

Bibliographic link

Introduction

Chapter 1. Theoretical foundations of organizing intra-company planning in an enterprise

1 Basic concepts of planning. Subject and tasks of planning

2 Plan as a tool for intra-company planning

Chapter 2. Methodological foundations for organizing intra-company planning at an enterprise

1 Methods for developing enterprise plans

2 Organization and procedure for developing a plan

3 Obstacles to in-house planning

Conclusion

List of sources and literature used

INTRODUCTION

Planning is one of the most important prerequisites for optimal production management at an enterprise. Planning is the construction of a plan, a method of future action, the determination of economic content and successive steps leading to the intended goal.

During Russia's transition to market relations, planning was practically abandoned, especially in 1992-1995, believing that the market would put everything in its place. But planning is the main function of managing any enterprise. It is with planning that both the creation and functioning of an economic entity begins. This is evidenced by the experience of countries with developed market economies. Underestimating planning in market conditions, minimizing it, ignoring or incompetent implementation, as a rule, lead to large economic losses and insolvency of enterprises.

The use of planning methods, covering almost the entire spectrum of management, streamlines and systematizes the decision-making process. In market conditions and fierce competition, entrepreneurs and managers of these enterprises cannot rely only on experience, intuition and apparent successful circumstances. Refusal to use planning when managing an enterprise is accompanied by hesitation, erroneous maneuvers, and untimely changes in orientation, which are the reasons for the poor state of affairs.

The problem of widespread use of planning as the main tool for managing small and medium-sized enterprises is complicated by insufficient methodological support for this important management function and the unpreparedness of most managers to implement it at their enterprise.

Thus, planning is the process of processing information to justify upcoming actions, determining the best ways to achieve goals. It is necessary to plan your business. It often happens that technologically, entrepreneurship is calculated flawlessly, but economic calculations are not carried out, which leads to failures in entrepreneurship. You need to make a plan in advance economic activity enterprises. It is important to economically develop a plan for the purchase of raw materials, materials, fuel, components and semi-finished products. Production efficiency, the amount of value added tax, working capital turnover, and production profitability depend on this. This is the relevance of the topic.

The object of the work is planning, and the subject is intra-company planning at the enterprise.

The purpose of the work is to study the organization of planning in an enterprise and its significance.

To achieve this goal, the following tasks are solved:

Consideration of the theoretical foundations of organizing intra-company planning in an enterprise

Methodological foundations for organizing intra-company planning at an enterprise.

The course work consists of two chapters. The first chapter discusses the basic concepts of planning, the subject and tasks of planning. The concept and types of plans as a tool for intra-company planning are also studied. The second chapter is devoted to the methodological foundations of the issue under consideration. Various methods for developing enterprise plans are studied (budget and balance sheet methods, normative, graphic and mathematical planning methods). The chapter examines the organization and process of plan development, as well as obstacles to intra-company planning.

CHAPTER 1. THEORETICAL FOUNDATIONS OF ORGANIZATION OF INTERNAL PLANNING AT THE ENTERPRISE

.1 Basic concepts of planning. Subject and tasks of planning

Planning functions in such areas as planning the activities of an individual economic unit and planning economic relations. Planning, as a central element of management, covers a system of principles, methods, forms and techniques for regulating the market mechanism in the field of using limited resources in order to increase the competitiveness of an economic entity.

The essence of planning in a market economy is scientific basis at enterprises, the upcoming economic goals of their development and forms of economic activity, the selection of the best ways to implement them, based on the most complete identification of the types, volumes and timing of production of goods, performance of work and provision of services required by the market, and the establishment of such indicators of their production, distribution and consumption that with full use of limited production resources, they can lead to the achievement of qualitative and quantitative results predicted in the future. At the current stage of development for most Russian enterprises, the main planning goal is to obtain maximum profit. With the help of planning, enterprise managers ensure that the efforts of all workers involved in the process of production and economic activity are directed towards achieving their goals.

Market planning at an enterprise serves as the basis for modern marketing, production management and, in general, the entire economic management system.

Planning of internal production activities is an important function of production management in an enterprise. General Features management directly relate to the planned activities of enterprises, and they, in turn, serve as their basis. This is justification of the goal, formation of strategy, work planning, design of operations, organization of planning processes, coordination of plans, motivation of planned activities, control of plans, evaluation of results, change of plans, etc.

In the process of planning its development, the main economic, organizational, managerial and social functions of an enterprise should be closely related to the chosen economic activity and be reflected quite fully in both short-term and long-term plans.

Market planning at an enterprise should serve as the basis for organizing and managing production, and be a regulatory framework for the development and adoption of rational organizational and management decisions. In the internal production plan, as in any other, individual parts or functions are combined into a single comprehensive system of socio-economic development of the enterprise.

Enterprise planning is an interconnected scientific and practical activity of people, the subject of study of which is the system of free market relations between labor and capital in the production, distribution and consumption of material and spiritual values.

In modern domestic production, planning functions at enterprises determine not only the main subject of economic planning activity, but also mainly the object of this planning.

The enterprise planning methodology covers a set of theoretical conclusions, general principles, scientific principles, economic provisions, modern market requirements and methods of developing plans recognized by best practice.

The planning methodology characterizes the composition of the methods, methods and techniques used at a particular enterprise to justify specific planned indicators, as well as the content, form, structure and procedure for developing the plan.

Planning tasks as a process of practical activity include:

formulating the composition of upcoming planned problems, determining the system of expected dangers or expected opportunities for the development of the enterprise;

justification of the put forward strategies, goals and objectives that the enterprise plans to implement in the coming period, designing the desired future of the organization;

planning the main means of achieving set goals and objectives, selecting or creating the necessary means to move closer to the desired future;

determining resource needs, planning the volumes and structure of necessary resources and the timing of their receipt;

designing the implementation of developed plans and monitoring their implementation.

In planning, the justification of decisions made and the forecast of expected results are based on theoretical principles and principles, as well as practical data and facts. Planning theory uses the assumption that each enterprise will strive to increase total profit, justify the enterprise's plans for choosing the type of product, recruiting the required workforce, purchasing the necessary resources to organize the production of a certain number of goods and obtaining maximum profit.

Two interrelated methods are used in the study of the economic behavior of producers and consumers scientific research. The first is called inductive and involves the creation of economic theories and principles based on the collection and analysis of facts. The second is deductive, or hypothetical, it means the formation of new economic principles and provisions, starting from the level of theory, which is then confirmed or refuted with the help of facts. In market planning, deduction and induction are not opposing, but complementary methods of economic research, which are a guideline in the collection and systematization of empirical data. Therefore, modern economic theory and scientific research methods, primarily analysis and synthesis, serve as the foundation for enterprise planning and long-term forecasting of enterprise development.

Planned scientific and practical activities at enterprises are closely connected with economic goals and actions and, naturally, with many academic disciplines in the training cycle of economists-managers. These are, first of all, such disciplines as marketing, management, enterprise economics, production organization, labor regulation, industry technology, cost management, accounting, statistics and others.

The end result of planning is the expected economic effect, which determines in general terms the degree of achievement of specified target indicators, socio-economic and other goals. Comparison of the planned and actual effect is the basis for assessing the achieved final results, but also the degree of scientific development of the planning methods used at the enterprise.

In the economic practice of domestic enterprises, it is generally accepted that there are two main systems or types of market planning: technical-economic and operational-production.

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

Operational and production planning is a consequence of technical and economic planning and represents its subsequent development and completion. At this stage, current production tasks are established for a separate workshop, site and workplace, and various organizational and managerial influences are carried out in order to adjust the production process.

internal planning strategy

1.2 Plan as a tool for intra-company planning

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

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

The plan is closely related to specificity, i.e. expressed by specific indicators, certain values ​​or parameters.

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

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

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

continuity of strategic and current plans;

social orientation:

ranking objects by their importance;

adequacy of planned indicators;

consistency with environmental parameters;

variation;

balance;

economic feasibility;

automation of the planning system;

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

resource provision;

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

Plans are distinguished: by timing - strategic, long-term, short-term, current; by purpose functions; management level; principles.

A strategic plan is a long-term plan for a period of 10-15 years, which formulates tasks, goals and a general strategy for achieving them.

The range of issues related to the organization of strategic plans includes the following:

development, coordination and approval of the program, network schedule and program for the implementation of strategic plans,

organization of accounting and control over the implementation of plans,

motivation to implement plans on time, at the required quality and at the lowest cost,

regulating the process of implementing strategic plans when changes occur in the external and internal environment of the enterprise,

To ensure the development of an enterprise, it is necessary to identify market opportunities in areas where the enterprise will have a clear competitive advantage.

Finally, strategic plans must be designed to not only remain coherent over long periods of time, but also to be flexible enough to allow modification and reorientation as needed.

One of the main factors in the quality of plans is the validity of planned indicators. Otherwise, no matter how well the enterprise works at subsequent stages, the result will be unsatisfactory.

The main planned indicators of the functioning and development of the enterprise should provide answers to the following questions: what to produce; with what specific indicators of the quality and resource intensity of the object; for whom to produce; at what price; in what quantity; in what time frame? At the stage of strategic marketing, standards for the competitiveness of goods should be developed that take into account the use of the existing strategic competitive advantages of the enterprise, strategic parameters of product markets, based on indicators of the effectiveness of future products and the competitiveness of the enterprise.

After developing general strategic plans, each production will have to develop its own marketing plans for products, brands and markets.

A long-term plan is a plan developed over several years and aimed at solving individual independent problems of the enterprise strategy. Such a plan is most often an integral part of the strategic plan.

The current plan is a plan that combines all areas of the enterprise’s activities for the current financial year.

The operational plan is intended to address specific issues of the enterprise's activities in the short term (1-2 years), has a narrow focus, a high degree of detail and is characterized by a wide variety of techniques and methods used.

Drawing up current plans is the prerogative of functional managers.

There are three types of ongoing plans: functional, one-time and stable.

Functional plans are necessary for the implementation of management decisions in various functional areas of production that are subject to rapid changes. The functional plan provides for the actions that need to be taken in the near future in a specific area.

The functional plan has some features:

developed for a period of 1 to 2 years;

CHAPTER 2. METHODOLOGICAL BASIS FOR ORGANIZING INTERNAL PLANNING AT THE ENTERPRISE

.1 Methods for developing enterprise plans Budget and balance sheet methods for developing plans

The main goal of planning is to, as far as possible under the given conditions, find the optimal solution to the 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 iterations, i.e., a sequential transition from one planned solution to another, which somehow improves the previous one.

The budget method is based on the preparation of reporting and planned budgets, i.e., tables reflecting the state or distribution of the organization’s resources in accordance with its goals (which can later be clarified and adjusted).

An organization can prepare several types of budgets.

The main (general) budget reflects cash flow, the state of assets and liabilities, profits and losses.

Operating budgets are also drawn up: production; sales; work force; material reserves; finished products; overhead, commercial, administrative and other expenses; distribution of profits (for investments, dividends, taxes); cash receipts, etc.

In accordance with different development scenarios, as well as in unstable conditions, “alternative” budgets can be developed.

The budget planning method (budgeting) provides:

) increasing the efficiency of the organization through decentralization of management, rapid detection and correction of deviations;

) optimization of the distribution and consumption of resources, prevention of mismanagement;

) reliable control and assessment of their movement and costs, etc.

But this method is complex, requires restructuring of the management system, individualization of responsibility, and high costs.

The balance sheet planning method is based on the mutual linking of two budgets: the resources that the organization will have and the needs for them within the planning period.

If resources are insufficient compared to needs, then a search is made for additional sources to cover the deficit (both externally and through rationalization of internal processes).

The inability to solve the problem of shortage forces the company to reduce consumption (either also on the basis of its rationalization, or through mechanical reduction with a corresponding decrease in final results).

If resources are available in abundance, the opposite problem is solved - expanding production on their basis or getting rid of surpluses (the latter is advisable even in conditions of inflation, since significant funds have to be spent on storing reserves; in addition, the corresponding objects are destroyed, as well as obsolete and depreciated ).

The balance method is implemented through drawing up a system of balances, which are:

by time horizon: reporting, planned, forecast;

by purpose: analytical and operational.

The balance sheet is a two-sided (unlike the previous case) budget table, the left side of which reflects the sources of resources, and the right side their distribution. In general, it looks as shown in table. 1.

Table 1. Planned balance of material resources

sources of resources distribution of resources Balance at the beginning of the period Current consumption External receipt Sales to third parties Internal savings Reserves Reserves Balance at the end of the period total balance balance

The balance sheet is based on a balance equation, the meaning of which is that the sum of the balance of resources at the beginning of the period and their receipts from internal and external sources must be equal to the sum of their consumption (current consumption and external sales) and the balance at the end of the period.

At the same time, achieving equality as such between resources and their distribution is not the only goal of drawing up balance sheets. An important role here is played by optimization of the structure, ensuring the greatest efficiency of the organization.

In the balance sheet, resources are usually given by highlighting the main suppliers, which makes it possible to control their movement. They are distributed taking into account in order to ensure the fulfillment of production plans, export obligations, create the necessary reserves, and implement programs related to the development of the organization. Along with natural-material balances, cost balances are widely used in planning, which is explained by a number of circumstances.

Firstly, most organizations are subjects of market relations, purchasing for money everything necessary for their activities and selling the bulk of products and services for them. Thus, the flows of resources and finished products immediately receive a universal cost expression, which is most convenient for drawing up plans.

Secondly, some resources, for example financial ones, can generally only be expressed in monetary units.

Thirdly, generalized indicators characterizing the flows of resources and products are only cost-based.

An example of a value balance is an accounting balance, a balance of expected profits and losses, a payment balance, etc.

Labor balances can also be very diverse in content. These include, for example, the balance of working time, which reflects, on the one hand, its resources for the period (usually in standard hours), and on the other, the distribution of this time among various types of work.

For obvious reasons, such balances cannot provide for time reserves carried over to the next period: the latter either must be used or is irretrievably lost.

Normative planning method

The normative planning method is used both independently and as an auxiliary method in relation to the balance sheet method. It is based on norms and regulations.

The norm is the maximum permissible expenditure of various resources (raw materials, materials, equipment, working time, money, etc.) per unit of product or work, which is periodically revised taking into account the achievements of scientific and technological progress. For example, the logistics plan will be calculated by multiplying the consumption rates of raw materials, materials, energy, etc. by the size of the production order.

The standard means:

specific consumption of a standardization element (resource) per unit of result, which is an integral part of the standard;

specific value of technological waste and losses;

specific amounts of deductions and payments.

Unlike a norm, a norm can only be individualized.

Based on what exactly is standardized, there are:

) production rate, or the number of units of product (real or conditional) that must be produced per unit of time under certain conditions;

) standard of service, i.e. the number of pieces of equipment, workplaces, areas, etc., which must be serviced by one employee (crew);

) the standard of time that determines its necessary costs (in man-hours or man-minutes) for the production of a conventional volume of products, maintenance of a piece of equipment or the implementation of an operation (its individual elements) by one employee (group) in the most favorable conditions;

) staffing rate, determined by the number of workers required to complete a production task (amount of work, maintenance of installed equipment). According to the form of expression, the norms used in planning can be natural, cost and time.

Natural ones usually relate to the consumption of material resources (raw materials, materials, energy, etc.).

Cost standards reflect resource costs in a generalized form or costs that cannot be expressed otherwise than in monetary form, for example, depreciation; or purely monetary costs, say, the cost of manufacturing a unit of production.

Time standards express the time spent on performing certain actions: main, maintenance, preparatory and final operations, technological breaks, etc.

Normalization can be direct (based on functional dependencies) and indirect (based on statistical characteristics).

Rationing of resources, primarily material ones, is carried out using the following methods:

reporting and statistical (the volume of products produced is compared with the costs of resources, on the basis of which their specific consumption is determined). The disadvantage of the method is the averaging of the obtained norms, the actual legalization of losses, irrational use of resources and thereby distortion of real production capabilities;

pilot production (analytical and research), based on equipment testing, timing of operations performed by the most experienced and trained workers, scientific assessment and generalization of the data obtained, which creates a reliable basis for calculating standards;

analytical and calculation based on the design capabilities of the equipment, potential human body, identified on the basis of special medical and biological research, the qualitative characteristics of the raw materials used.

The norms obtained in this way are technically or scientifically sound. 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, production process generally.

For particularly important resources of a limited range, promising standards can be developed. If the operating conditions of the organization are constantly changing, current standards are used, the revision of which occurs regularly as necessary (the most common are annual ones, which form the basis of the corresponding plans and balances of material resources).

Using the normative method, for example, a standardized task is formed, which provides for the required range of products and the amount of work that an employee or group must perform for a given period in compliance with certain quality requirements.

Graphic planning methods

First of all, it is necessary to include the graphical method of network planning. The starting point for applying this method is to determine the duration of actions (work) associated with achieving the goal.

Identifies actual work that requires time and resources; waiting jobs that do not require resources, but only time; fictitious works that do not require either one or the other and reflect the logical connection between the others.

The works connect events that represent the result of some activity. Events can be initial events that are not preceded by any work; intermediate, representing the result of one or more works, followed by others; final, indicating the achievement of the goal. Thus, events and goals turn out to be connected with each other by work.

All events and work are combined into a calendar network diagram, which looks like a chain diagram (Fig. 1).

The goal and events are depicted on it in circles, which indicate their content and serial number, which is deciphered in the attached text, and the work is represented by arrows leading from one circle to another.

Critical path

Figure 1. Network diagram

The arrows carry information about the time it takes to complete the work and the costs associated with it (time is represented by a number above the arrow, and costs below it). If time and labor are not required to move from one event to another, the connection between events on the graph is depicted by a dotted line.

In this case, the number of the subsequent event is greater than the number of the previous one; there should be no events (except for the first or last) from which no work or movement in a closed loop occurs; any events cannot be connected by more than one work; in case of parallel events, fictitious work is introduced.

Any sequence of operations in a network in which the final event of one operation coincides with the initial event of the next one is called a path.

A path can be complete when its beginning coincides with the initial event, and its end coincides with the final one; partial - from the initial event to the intermediate or from the intermediate to the final; critical - the longest in the network diagram from the initial to the final event. The latter determines the maximum duration of the task.

It is convenient to reflect on a network diagram:

options for multi-step actions to implement a planned task, for example, the movement of products and their individual parts along the technological chain;

sequence of operations (some of them can be carried out only in a strictly defined sequence, and some - in parallel);

their start and end dates;

the complete path to the goal.

This makes it possible to draw up the most rational plan for the implementation of any activities, organize their control and, in general, facilitates the management of complex economic systems.

Optimization of the network schedule is aimed at finding opportunities to reduce time and resource costs (minimum resource consumption at standard times, minimum time at a given resource consumption).

It is based on network analysis, which consists of checking the feasibility of carrying out planned work; identifying unnecessary and unnecessary ones; determining the possibility of parallel actions and the appropriateness of the existing level of detail.

Optimization is carried out based on the time reserve (the difference between the earliest possible and the latest acceptable time for completing operations).

But this reserve is available only for those operations that do not lie on the actual shortcut. It is assumed that the duration of operations can be considered with a fairly high degree of accuracy.

With the help of a network schedule, the actual implementation of work is also monitored, changes in the process of their implementation are identified and analyzed, deadlines are adjusted and resources are redistributed.

The graphic method also includes the Pattern planning method, which was partially described above when it came to constructing a “tree” of goals.

The essence of the method is that, based on the forecast of the development of the planning object, a system of goals and subgoals is built, for each of which experts establish a “weight”, coefficients of relative importance (significance), as well as (for each level) coefficients of mutual connection.

In proportion to the significance coefficients, resources are distributed between individual goals, subgoals, problems, and employees. The method allows us to determine the possibility of the results obtained in other areas, the timing of individual work (for example, scientific, development work), their stages up to implementation.

Mathematical planning methods

Mathematical planning methods come down to optimization calculations based on various types of models.

The simplest models include statistical ones, for example correlation, reflecting the relationship between two variables. With its help, it is possible with a certain degree of probability to predict (and, accordingly, plan) the occurrence of event B if the associated event A occurs.

Statistical models 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 make it possible, by solving a system of equations and inequalities that connect a number of variable indicators, to find their optimal values ​​in mutual combination. This helps, based on a given criterion, to select the most suitable option for the operation or development of a managed object in order to ensure maximum profit, minimize costs, etc.

Most often, linear programming methods are used where we are talking about optimizing the use of certain resources, and allow:

choose technologies that make it possible to obtain the required volume of products with the least consumption of raw materials;

load equipment that performs several types of work so that the highest output is achieved;

draw up transport routes that allow, on the one hand, to most fully serve all customers, and on the other, to do this at minimal cost, etc.

The listed limitations cannot be completely eliminated, but they can be significantly weakened by reducing the rigidity and schematic nature of drawing up plans, focusing them on the key goals and objectives facing the organization, specifying them and bringing them closer to the needs of practice, and increasing complexity.

.2 Organization and procedure for developing the plan

In a market economy, enterprises gained complete independence. However, there is a difference in the formation of a production plan for state-owned enterprises and the non-state sector. Thus, the production plan is developed by the state enterprise independently and, after approval, is submitted to a higher organization. Non-state enterprises also develop plans independently, but provide information to a higher authority only about the main directions of their activities.

When developing plans, the following information is used: new wholesale and purchasing prices; new tariffs; prices negotiated and freely determined in the markets; taxation system, tax benefits and economic sanctions; lending procedure; procedure for carrying out foreign trade financial transactions; limits on state centralized capital investments and main types of material and technical resources.

The structure and content of the production plan depends on the level of the planned units, objects and the duration of the period for which the plan is drawn up.

The production plan contains the following sections: initial data for planning; portfolio of orders; production and sales plan; logistics; labor and wage plan; organizational and technical measures; financial (budget); environmental protection; foreign economic relations.

A special place is occupied by the section of forming a portfolio of orders.

The order portfolio is formed by the sales departments on the basis of received applications and drawn up contracts. Received applications are distributed according to deadlines in the following sequence:

current orders that ensure uninterrupted operation, which are supported by contracts;

medium-term orders, with a completion period of 1-2 years or more;

promising orders with a execution period of 2-5 years.

The structure of the production plan is shown in Fig. 2.2.

The most important point in the formation of a portfolio of orders is the analysis of orders, which includes:

assessment of the proposals made - the type of activity of the customer, the type of proposed services, financial conditions, stages of negotiations, etc.;

Figure 2. Enterprise plan structure

Determining possible success among competitors, according to marketing analysis and the number of programs in the medium term;

analysis of the market state in the medium term, taking into account the assortment and sales volume, market segmentation, forecast of demand development;

validity of goals and strategies for working in the market in accordance with the goals and strategies of the enterprise.

Based on concluded orders, the following are determined: direct production costs; labor demand; number of production hours for each order; expected completion dates; potential of each production order.

The better the order portfolio is formed (the function of the sales department), the more accurately the production and sales forecasts are formulated (planning, production, supply and marketing) and the higher the proportion of real orders compared to the forecast, the more specific the production program. To develop a draft production plan, planning specialists, in addition to marketing forecasts, must have information about:

availability and structure of production capacity;

numerical and professional composition of personnel;

financial resources;

availability and consumption of working capital.

The development of a draft production plan is preceded by preliminary stages of work.

The first stage begins with a detailed analysis of the progress of the current plan and the development of measures to eliminate losses of used resources.

The second stage is working with suppliers and consumers.

The third stage is determining the volume, nomenclature, range of products and components and materials.

The fourth stage is concluding contracts with suppliers and agreeing with consumers on preliminary volumes, delivery dates, and technical conditions.

The fifth stage is determining the volume of new products and discontinuing obsolete, uncompetitive products.

The sixth stage is the evaluation of the draft plan.

The draft plan is assessed by management staff. The assessment process includes the following types of work:

analysis of the draft plan for compliance with the goals and objectives of the enterprise;

the relationship of all calculated planned indicators and their linkage;

analysis of technical solutions included in the plan, product certification;

analysis of the interaction of all control systems;

assessment of the level of intensity of the plan, taking into account the used production capacity and the quality of the products;

adjustment and complete balance of material and financial resources and deadlines.

If an enterprise is focused on a high degree of automation of planning and accounting work, then a computer software module is often used. It allows you to create production orders, estimate the volume of semi-finished products, determine the need for raw materials, materials, purchased components, and labor costs.

Contractual relations are established on a contractual basis without limits and funds.

Based on all requests received from consumers, the sales department submits a detailed nomenclature (nomenclature plan) to the planning and dispatch department for the planned period. From the technical documentation department, the required number of copies of the nomenclature plan is supplied to the economic planning department and, after final coordination and approval, the nomenclature plan is communicated to the executors.

The product plan, in addition to the list of products indicating the quantity, contains product release dates in order to timely deliver products to consumers. In conditions of fierce competition in planning, the following trends have emerged: reducing the time required to develop plans, improving the quality of plans by increasing the number of adhered planning principles, the use of modern optimization methods and marketing concepts.

.3 Obstacles to in-house planning

Obstacles to effective planning: fall into two groups. The first group is personal prejudices against planning one’s activities. People are often unwilling or unable to plan due to personality barriers.

The second group is barriers at the organizational level. Organizational barriers arise from limitations in resources, information, and difficulties in implementing decisions made during the planning process.

In turn, personal barriers are multifaceted in nature. One of the reasons for abandoning routine planning is “business turnover.” Managers, especially those who are directly involved in managing the activities of subordinates, spend most of their working time solving problems and making decisions, i.e., ensuring the effective operation of their department. As a result, such managers are focused on continuous activity; as one problem is solved, they move on to the next, then the next, and so on.

Another reason may be a lack of planning skills and experience.

Another barrier to effective planning is the reluctance of some managers to inform others about their goals and plans and thereby take on additional responsibility. main reason such reluctance is a fear of failure or a lack of self-confidence.

The very definition of planning means making decisions regarding future changes. The planning process involves a clash of opinions different people, which can result in discussions. During these discussions, questions about personal values ​​are accepted, new facts and ideas emerge, and changes are made to the established way of working. When such planning begins, it is necessary to think about how to implement new ideas and what each department should do to make them a reality. Typically, new ideas lead to changes in the style and order of work, the organization of relationships, and the pattern of priorities.

However, problems also arise at the organizational level due to external and other organizations, lack of necessary information for planning, the negative effect of group dynamics, and also due to the need for all departments to implement the decisions made in the planning process.

If a firm operates in a complex and dynamic external environment, this complexity can be detrimental to planning. Obviously, in the planning process it is necessary to assess the external environment and try to predict its future conditions. Therefore, the increased complexity of the external environment has become a barrier to effective planning.

Another important barrier to effective planning is limitations in the organization's activities. Lack of information can also hinder effective planning.

As already mentioned, planning involves a number of changes in the order and style of work, the allocation of resources, decision making and even in the structure of the organization. The prospect of such fundamental changes will please some and disturb others. Work groups that are not confident that they can carry out all planned decisions effectively will struggle to make decisions that are in their best interests. The interests of the entire organization fade into the background. Such resistance to any change is one of the obstacles to effective planning.

Planning threatens the existing system of relationships between superiors and subordinates. In addition, it can highlight conflicts caused by struggles over power and the distribution of investments.

Personal and organizational barriers to effective planning can be very high, but planning should not be abandoned because of them. There are several ways to overcome these barriers.

Senior management support and participation in the planning process. Effective planning must start at the top of the organization. Top management should not talk about the importance of planning, but rather participate in it themselves. It must be aware of the barriers within its organization and take action to overcome those barriers.

Responsibility for the planning process. The goal will be achieved only when someone takes personal responsibility for it. This truism is the basis for overcoming barriers; someone must be responsible for setting each specific plan target.

Planning training. Overcoming barriers to effective planning goes much faster if managers have received appropriate training and acquired planning skills. In those companies that continually train managers in planning skills, barriers arising from people's lack of self-confidence, fear of failure, or simply reluctance are easily overcome.

Effective information exchange system. Barriers do not arise in an organization where people can freely receive and exchange the information they need for planning. In companies where information is available to managers, more effective plans are created.

The connection between planning and the reward system. Personal biases against planning are reduced when people are rewarded for a job well done, in this case, creating an effective plan.

Encouraging a participatory system and developing group management skills. Managers and management personnel usually take more responsibility for the plans that they help their subordinates draw up than for those that they are entrusted with drawing up. They often have very high levels of information and implementation of the plan is their responsibility, so their involvement and participation in the planning process is crucial. Since the participation of diverse people in planning involves a group process, barriers associated with group dynamics must be overcome.

Managers responsible for group work should encourage the exchange of information within the group, ensure that each group member has the opportunity to contribute; establish a norm of constructive commitment and give people time to formulate their ideas and express them without fear of criticism.

Development of probabilistic (random) plans. A probabilistic (contingency) plan is an alternative course of action that will be taken in the event of the occurrence of an unforeseen event (or events) not included in the basic plan. Such planning is particularly useful if the firm operates in a very complex and dynamic external environment.

Open response to resistance. By ignoring resistance, you show a feeling of disinterest and disregard for planning. Experienced managers try to deal with resistance openly and constructively.

Understanding that the impact and reality of planning has its limits. Planning cannot solve all the problems of an organization. Often resistance comes from people who have seen the effort that went into planning but have not seen any tangible benefits from it. Such people are the cause of many barriers because they view current planning efforts as just another attempt to succeed. Managers must understand that effective planning alone does not ensure the success of the entire business, and must inform both their subordinates and other participants in the planning process about this.

CONCLUSION

In a market economy, the stability and success of any economic entity can only be ensured by effective planning of its economic activities.

Planning of internal production activities is an important function of production management in an enterprise. This is justification of the goal, formation of strategy, work planning, design of operations, organization of planning processes, coordination of plans, motivation of planned activities, control of plans, evaluation of results, change of plans, etc.

The planning methodology characterizes the composition of the methods, methods and techniques used at a particular enterprise to justify specific planned indicators, as well as the content, form, structure and procedure for developing the plan

The end result of planning is the expected economic effect, which determines in general terms the degree of achievement of specified target indicators, socio-economic and other goals.

In a market economy, the stability and success of any economic entity can only be ensured by effective planning of its economic activities.

Currently, there are several ways of drawing up plans (planning methods): budgetary, balance sheet, regulatory, mathematical-statistical, graphical, etc.

It must be borne in mind that 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 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 organization’s employees themselves, their fear of innovation.

The development of a draft production plan is preceded by preliminary stages of work: analysis of the progress of the current plan and the development of measures to eliminate losses of used resources, working with suppliers and consumers, determining the volume, nomenclature, range of products and components and materials, concluding agreements with suppliers and agreement with consumers preliminary volumes, delivery dates, technical conditions, determination of the volume of new products and discontinuation of obsolete, uncompetitive products, the sixth stage - assessment of the draft plan.

Thus, we can conclude that planning is a continuous process of using new ways and means of improving the activities of an enterprise through identified opportunities, conditions and factors.

LIST OF SOURCES AND REFERENCES USED

1.Akof R. Planning in large economic systems. -M.: Economist, 2007. -p.385.

.Alekseeva M. M. Planning the activities of the company. -M.: Economist, 2007. -p.284.

.Business plan. Methodological materials. - 3rd ed., add./sub. ed. N. A. Kolesnikova, A. D. Mironova. - M.: Finance and Statistics, 2008 - P.57-59.

4.Vershigora E. E. Management: Proc. allowance. - M.:INFRA-M, 2007. -p. 213.

5.Vesnin V. R. Management: textbook. - 3rd ed., revised. and additional - M.: TK Welby, Prospekt Publishing House, 2006. - 504 p.

6.Vikhansky O. S., Naumov A. I. Management. - M.: Gardarika, 2008.- p.108.

7. Goldshtein G.Ya. Fundamentals of Management: Textbook, 2nd edition, expanded and revised. Taganrog: TRTU Publishing House<#"justify">8.Zaytsev N. L. Economics of organization. - M.: “Exam”, 2007. -P.78.

.Lipsits I.V. Business plan - the basis of success: A practical guide. - M.: Mechanical Engineering, 2008. -P.59.

10.Management: Textbook for universities / Ed. prof. M. M. Maksimtsova, prof. M. A. Komarova. - M.: UNITY-DANA, 2008.-p.100.

.Organizational management: Proc. allowance. / 3. P. Rumyantseva, N. A. Solomatin, R. 3. Akberdin et al. - M.: INFRA-M, 2005. - p. 126.

12.Fundamentals of Management / Ed. Prof. R. G. Manilovsky. - M.: Finance and Statistics, 2007. - p. 298.

.Pelikh A. S., Barannikov M. M. Economics of mechanical engineering / Ed. Prof. A. S. Pelikha, Series “Higher Education”. - Rostov n/d: “Phoenix”, 2004. -S. 24.

14.Pirozhkov V. A. Management of a modern organization: Textbook. allowance. - Ekaterinburg: Ural Publishing House. state econ. Univ., 2008. - p. 306.

15.Planning. Workbook. - St. Petersburg: EIS, 2008. -P.69-72.

.Economics of the industry: Textbook / Ed. A. S. Pelikha. - Rostov n/D: “Phoenix”, 2007. -P.147.

.Enterprise Economics: Textbook, Ed. Prof. N. A. Safronova. - M.: “Yurist”, 2006. -P.106.

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There are two main approaches to organizing work on drawing up plans: the top-down method (break-down), the bottom-up method (build-up) and their interaction (slide 10.1).

Top-down approach (team model): Management defines goals and objectives for the firm and its divisions, then these indicators are detailed as they move through the next levels of planning.

This approach is effective when:

The manager, for various reasons, is endowed with great powers.

There is a management system that allows the implementation of adopted plans.

The strong financial position of a business allows it to mobilize resources when necessary.

The advantage of this approach is the possibility of implementing intra-company changes, however, the possibilities for staff participation in planning in this case are limited (low degree of involvement).

Bottom-up approach (sequential model): the firm's plan is formed on the basis of the plans of its divisions, which are assumed to have close connection with the market and can make more informed plans. The involvement of managers in the planning process is ensured (their experience, knowledge, initiative is used), the likelihood of plans being implemented increases, consistency of goals is achieved, managers are familiar with the policies and goals of the company, and understanding of the validity of changes increases. Methodological complexity: coordination and coordination of department plans (implementation of the principle of unity in planning). Functional conflicts may arise.

In a command model, information flows from top to bottom and some information is inevitably lost (“filtered”), so managers may be incompletely or even incorrectly informed. To avoid this, mechanisms for the participation of company employees in the planning process are used, that is, a consistent planning model, but most often a combination of these models. An adaptive (interactive) approach allows you to combine the thoughtfulness and perspective of plans with the need to ensure unity of planning and staff involvement.

A comparison of approaches to organizing the planning process is given in Table 10.1.

Table 10.1. Team-type model Sequential model Autocratic approach: top-down planning Democratic approach: bottom-up planning, staff involvement Planning based on analysis and generalization of industry trends, technology and competition Planning as a solution to emerging current problems Orientation - towards competitors and industry development trends Orientation - on consumers Centralized implementation of changes Changes are not carried out, the idea of ​​gradualism The complexity of the planning process determines the need to develop technology

Team and consistent organization of the planning process

planning techniques, especially for large companies and for recurring plans.

Planning technology is a specific algorithm for preparing planning decisions, which regulates the order and timing of drawing up various sections of the plan, determines the necessary planning procedures and their sequence, regulates the mechanisms of interaction between production and functional departments and planning services of the company.

However, many connections in this process are informal and cannot be regulated, therefore mechanisms for coordination and resolution of possible contradictions must be provided.

These are strong-willed (command) decisions of management, or mechanisms for finding a compromise (meetings, commissions, etc.).

Problems of changing (reorganizing) the planning system (see mini-situation): -

until now, the company has made do with existing technologies and the reasons for changing the usual planning procedures are not obvious to their potential participants; -

changes affect the core business, and with it the existing balance of power and responsibility in the company, which is never painless; -

It is difficult to adequately assess the effectiveness of current activities.

Responsibility for intra-company planning lies entirely with the head of the company, who has (or should have) a holistic view of the company’s activities. He and he alone must ultimately be satisfied with the reality and feasibility of the plan and must be willing to take responsibility for its implementation. This fundamental obligation determines how the director or president of the firm organizes the planning work and uses his authority in this matter.

Pricing and market. - M.: Progress, 1992. - p.41. The book was prepared by experts from UNCTAD (United Nations Conference on Trade and Development). 10.1.

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