Changes taking place in the global economic community in last decades, are characterized by constant tightening of competition. In market conditions, the activities of enterprises cannot be protected from the influence of risk factors leading to unstable functioning. The need to survive in the global and domestic Russian market in the conditions of a developing post-industrial society requires the development of more effective methods management, characterized rational use resources, increasing the flexibility and adaptability of enterprises. In this regard, the task of ensuring the sustainability of the enterprise by improving intra-company planning and production regulation arises with particular urgency.

In modern market conditions, enterprise managers are aware of the significant role of planning in managing the activities of the entire enterprise. Difficulties arise regarding the questions: to plan or not, and how to plan. Despite the existing economic literature, which often describes foreign planning experience, due to the lack of its own, applicable to market conditions, there is no planning system adapted to the operating conditions of modern Russian organizations.

The relevance of the topic of the course work is that modern stage economic transformations, one of the most important tasks of forming an effective management system for business entities is the further development of the theory and practice of intra-company planning and production regulation. The underestimation of intra-company planning in the activities of market economy entities has led to a sharp decrease in the competitiveness of enterprises, imbalance of their production potential, violation of management principles and methods, creation of conflict situations with employees and partners, and generally has a negative impact on the final results of their work.

Planning is designed to ensure interaction between individual structural divisions of the enterprise, including the entire technological chain: research and development, organization of production, repair and maintenance work. In-house planning relies on identifying and forecasting consumer demand, analysis and assessment of available resources and prospects for the development of economic market conditions.

All this points to the need for scientific research related to the development of directions and methods for improving intra-company planning, taking into account the peculiarities of economic development and management.

The most significant contribution to the development of the theory and practice of intra-company planning was made by domestic scientists M.M. Alekseeva, Yu.P. Aniskin, A.M. Pavlova, L.E. Basovsky, M.I. Bukhalkov, V.A. Goremykin, E.R. Bugulov, A.Yu. Bogomolov et al.

Object of study: study of the system of intra-company planning and regulation of production and sales of enterprise products in a market economy.

Subject of research: organizational and economic relations of business entities that develop in the process of intra-company planning.

The purpose of the course work is to theoretically substantiate the issues of improving intra-company planning of enterprise activities, production planning and product sales.

In accordance with the stated purpose of the study, it is necessary to solve the following problems:

Study the essence and structure of the intra-company planning system;

Consider the basic principles and methods of planning in an enterprise;

Analyze the product sales planning system;

Identify methods for planning production.

The theoretical basis of the course work was the works of domestic and foreign scientists on the problems of market economics, the theory of organization of intra-company planning, general and strategic management.

Structurally, the course work consists of a theoretical part, which includes: an introduction, two sections, a conclusion, a list of references consisting of 35 sources. Practical part includes two tasks and applications.

1. Theoretical basis intra-company planning

1.1 Essence and structure of the intra-company planning system

The essence of intra-company planning lies in scientific basis at the enterprise (firm) the upcoming economic goals of its development and forms economic activity, choice the best ways their implementation on the basis of the most complete identification of the types and volumes of goods required by the market and the timing of their release, performance of work and provision of services and the establishment of indicators for their production, distribution and consumption, which, with the full use of limited production resources, can lead to the achievement of the qualitative and quantitative forecasts in the future results.

Intra-company planning involves not only a holistic consideration of production, economic, organizational, managerial, financial, economic and many other problems, but also a focus on the future of decisions made. Therefore, any solution to any existing problem during intra-company planning can be considered as a means to achieve the goal.

Intra-company planning is the most important management function, which includes the following sets of work: analysis of situations and factors external environment; forecasting, evaluating and optimizing alternative options for achieving goals formulated at the strategic marketing stage; development of enterprise plans; implementation of enterprise plans.

1. Based on the mandatory nature of planned targets, there are directive and indicative planning.

Directive planning is the process of making decisions that are binding on planning objects. Directive plans are, as a rule, targeted in nature and are distinguished by detailed detail. For example, planned indicators communicated to workshops, sites and workplaces are of a directive nature. Failure to timely fulfill at least one of these indicators may lead to failure to implement the enterprise plan.

Indicative planning is state planning, which is the antithesis of directive planning, because the indicator plan is not mandatory for execution. The indicative plan may contain mandatory tasks for the enterprise, but their number is very limited. In general, it has a guiding, recommendatory nature.

Indicative planning is used when drawing up long-term plans, and directive planning is used in current planning. From the above it follows that indicative and directive types of planning should complement each other and be organically linked in a single system of intra-company planning.

2. Depending on the period for which the plan is drawn up and the degree of detail of the planned calculations, long-term and medium-term (prospective), short-term (current) and operational planning are distinguished.

Long-term (long-term) planning covers a period of more than 5 years, for example up to 10 years. Such plans are designed to determine the long-term strategy of the enterprise, including the social, economic and scientific and technical development of the enterprise. A long-term plan allows you to set and solve problems whose solution does not fit into the framework of a medium-term plan. Great importance has a comprehensive forecast to justify the long-term plan. It is compiled for 10-15 years. Its main task is to provide guidelines that determine the possibility of involving new types of raw materials, materials, energy resources, and fuel in the production process; as well as the creation and development new technology and technology, increasing on this basis labor productivity and production efficiency.

The forecast is a kind of “background” for long-term planning. Between planning and forecasting there is common features and there are differences. The general point is that both planning and forecasting are scientific predictions of the development of production at an enterprise. The difference lies in the degree of probability of such foresight: plans are, as a rule, deterministic in nature and contain not only goals, but also means of achieving them, while forecasts are mainly probabilistic in nature and do not include ways and means of practical achievement of goals.

Medium-term (long-term) planning is carried out for a period of 1 to 5 years. At some enterprises, medium-term planning is combined with short-term planning. In this case, a so-called rolling five-year plan is drawn up.

Short-term (current) planning covers a period of one year. The annual plan is a detailed plan for the production and economic activities of the enterprise, aimed at fulfilling the planned indicators of the medium-term plan, their detailing according to the list of products to be manufactured and sold within a specific time frame. In addition, the plan establishes the need for labor, material and financial resources, as well as, along with resources, organizational, technical and socio-economic measures for further development production, increasing labor productivity and product quality, structuring the goals of innovation, optimizing the nomenclature and range of the portfolio of novelties and innovations.

The structure, content and list of indicators of the short-term plan are the same as the medium-term plan of the enterprise, which ensures consistency and continuity of technical and economic indicators.

The enterprise plan, in its content, represents a set of interrelated measures to increase profits by increasing the efficiency of using all used resources and selling products. The success and effectiveness of the planning system is determined to a large extent by the level of its organization, which is aimed at a systematic combination of the main elements of the planning system:

• planned personnel formed into an organizational structure;
• planning mechanism;
• the process of justification, adoption and implementation of planned decisions (planning process);
• tools that support the planning process (information, technical, mathematical and software, organizational and linguistic support).

The entire planning organization system should be aimed at creating the most favorable conditions for improving production processes and enterprise management. If planning theory reveals the patterns and principles of substantiation of planning decisions, then planning organization explores the process-structural aspect.

1. Planned personnel.

This includes all specialists who, to one degree or another, perform planning functions. Moreover, for some of them planning functions may be the main type of activity (for example, for employees of the planning and economic department), and for others they can be combined with other types of activities (for example, specialists from the design department may, along with planning design preparation for production, be engaged in the design of new products) .

The innovative nature of the activities of planners places special demands on personnel policy which includes:

• recruitment, including search, selection and hiring;
• placement (occupation of position);
• employment, including activity assessment and reward;
• development (promotion);
• release (turnover, dismissal).

HR employees have to solve a wide variety of problems: set and balance the short- and long-term goals of the enterprise; determine what is more important - increasing your market share or increasing the productivity of invested capital; If we're talking about about the profitability of invested capital, then establish what to invest new funds in - in increasing the profitability of existing production or in the production of new types of products and services, etc.

The increasing role of planners in management can be explained by the following reasons:

• increasing investment and knowledge-intensive nature of modern production;
• strengthening, in a competitive environment, the priority of quality and the scientific and technical level of products;
• increasing the importance of the creative work of all employees;
• the strengthening of the collective nature of labor, due to the increasing complexity of equipment and technology;
• development of entrepreneurial principles in work.

The listed factors very acutely pose the problem of increasing the level of organization of planned work, taking into account in the work of the enterprise the individual qualities of planners, their personal attitudes and psychological preferences, and deep interest in the final results of work. In order to successfully perform his functions, the planner-manager, in addition to high professional qualifications Must have the ability to learn, communicate and collaborate.

Foreign experience in organizing planning, in particular American, shows that the central planning service of a company is staffed by employees aged approximately 30 to 45 years. Younger persons are not recruited due to insufficient work experience. Employees over 45 are also rare. It is believed that they have exhausted their creative potential.

When forming planning services, preference is given to economists who graduated from the university with honors and to engineers of this type of production profile.

The apparatus of planned workers at the enterprise operates in the form of an appropriate organizational structure(OS) that installs required amount planning personnel and their distribution among departments of the management apparatus, determines the composition of planning bodies, regulates linear, functional and information links between planners and departments, establishes the rights, duties and responsibilities of planners, determines the requirements for their professional level, etc.

The organizational structure of planning depends on various factors, but its nature is most influenced by the following parameters of the enterprise:

• degree of production specialization, characterized by the share of the main products in total volume production;
• the degree of mass production, determined by the number of manufactured products of the same type;
• organizational and legal form of a business entity;
• close connection between individual production units included in the business entity;
• the size of a business entity and its production units, depending on the volume of production, the number of employees, the cost of basic production assets;
• structure of a business entity: composition of production units and structural divisions, the relationship between them in terms of production scale;
• external production and economic relations;
• the number of suppliers and consumers, the range of purchased material and technical resources and products sold;
• composition and structure of personnel and material and technical base of the organization;
• development scientific and technological progress and innovation policy of the enterprise;
• quality level, scientific and technical level and competitiveness of products;
• resource efficiency;
• accepted methods organization of production and labor, management, etc.

Each enterprise approaches the choice of organizational planning structure strictly individually. Nevertheless, it is possible to identify groups of enterprises with the most typical schemes of organizational planning structures.

This classification is based on an industry characteristic. All enterprises (associations) based on industry can be divided into three groups: industry, diversified and interindustry.

TO industry This group includes enterprises (associations) whose activities are limited to one industry. This group includes the majority of small and medium-sized enterprises, as well as large enterprises and associations that produce mass final products. The group of industry companies also includes enterprises and associations that produce raw materials and materials for mass consumption, such as steel, petroleum products, processed mineral raw materials, etc.

Practice shows that the organizational structure of planning in such business entities is relatively simple. In some economic entities, planning is completely centralized at the level of top management, in others - centralization in planning by subordinate enterprises at the level of departments, which have relatively high independence in making production and economic decisions, is combined with decentralization in the management of departments by the top administration.

Departments, along with the management of structural production units (shops, buildings, production facilities, enterprises) can manage other types of activities: supply and sales, research and development work, etc.

Such a production and sales department can unite a group of specialized enterprises, which characterizes horizontal integration of production. Branches are created with the aim of expanding product sales channels and providing our own production with all the necessary components: semi-finished products, raw materials, containers, spare parts, repair facilities, after-sales service for products, etc.

Diversified business entities have a more complex organizational structure.

Group of diversified business entities As a rule, it unites large industrial concerns that, by the nature of their products, are involved in two or three or more industries. In such business entities, close production connections are established between related and parallel industries, represented by individual enterprises and associations. As a result of horizontal and vertical integration of production, the concern concentrates large production complexes that produce consumer goods and operate in the field of large-scale industrial production.

An example of this form of organization of production and planning is the largest concern in the United States, General Motors. Its organizational management structure, like most other American concerns, consists of four main units:

• the highest administration directing all the activities of the concern;
• administrations of production groups coordinating the activities of production units;
• administrations of departments that manage the work of enterprises;
• administration of the enterprises themselves.

The company's senior management is represented by a board of directors, which includes the chairman of the board of directors, the company president, the vice chairman, leading vice presidents and vice presidents, many of whom head production groups and departments of the concern, as well as other companies and banks. Participation in the management of several corporations of executives largest companies helps strengthen intercompany ties and simplifies the process of planning the production and economic activities of the concern. In total, senior management can have up to 30 members.

Such a cumbersome at first glance management apparatus in practice requires strict subordination. In many companies, it is established, for example, that the chairman of the board of directors resolves all production issues with the president of the company, and financial issues with the vice-chairman. They, in turn, resolve issues with the leading vice presidents subordinate to them, and the latter with the vice presidents. In American practice, company presidents have an average of 9 vice presidents. At the same time, the channels through which the activities of the entire company are planned are strictly formalized.

Senior personnel manage enterprises through intermediate links represented by production groups and departments. Moreover, each leading vice president has his own sphere of influence. One of them, as a rule, manages all departments of the highest administration, the others - production groups, which include production departments. In addition, special vice presidents may lead teams to manage overseas branch activities. This structure of the management apparatus, on the one hand, relieves top management from the day-to-day work of managing enterprises and allows them to focus on the problems of strategic planning, and on the other hand, creates conditions for more precise planning and management of the work of enterprises by production groups and departments. The latter have the right to independently resolve production issues at their enterprises based on the strategy developed by senior management. Each group and department faces a smaller, but more specific task: to optimize, based on a plan, the work of a complex of subordinate enterprises and each enterprise individually.

Each branch is a complex of interconnected enterprises located in different areas. In our understanding, a department is a large production association, which includes enterprises of two levels. The first level is represented by enterprises with a high degree of specialization that produce semi-finished products. They supply products to second-tier assembly plants where the final product is manufactured. This is the essence of vertical integration of production in diversified companies, on the basis of which the entire planning and management system is built.

This system has the following advantages.

Firstly, decentralization is achieved in the planning and management of enterprises within the concern, which, with the skillful application of the system of material interest, creates favorable conditions for the effective use of the resources available to enterprises. Departments and enterprises independently draw up current production plans. However, decentralization in the management and planning of the activities of enterprises in the concern is combined with the centralization of financial control, concentrated in the hands of the vice-chairman.

Secondly, the consolidation of enterprises into large production complexes (branches) and the consolidation of the latter into production groups makes it possible to establish a rhythmic operation of interconnected enterprises, to plan an optimal investment program for the enterprises of each department and group as a whole, taking into account the interests of the enterprises and the concern. In addition, it provides more close connection enterprises with research institutes and laboratories included in the structure of the department; makes it easier to attract practical work qualified consultants in the field of production planning and management; optimization becomes possible production capacity and department-wide workforce.

Thirdly, centralization of supply and sales functions allows you to reduce costs for these types of activities and quickly maneuver material resources.

Fourthly, all four levels of management (top administration, management of production groups, departments and enterprises) are connected by one commercial accounting system, which ensures complete independence in planning, freedom and efficiency in work, high degree responsibility and interest in the final results of activities.

Related to cross-industry companies Business entities specialize in the production of products consumed by industry and diversified enterprises and associations. A diversified company, for example, can simultaneously produce parts and assembly units for the automotive and aviation industries, insulation and building materials for construction, packaging materials for Food Industry and so on. As suppliers to many enterprises and associations various industries industry, they occupy a kind of inter-industry position. Multi-industry companies do not have a wide distribution of final products into consumer goods markets. Their market is more limited. Competition from industry and diversified companies is maintained due to lower costs due to high specialization of production and mass production.

The planning system in interindustry companies is in many ways identical to the system adopted in the auxiliary divisions of large industrial and diversified concerns, which produce products mainly for the needs of the main production divisions and only partially sell them to other companies. However, in the presence of unified planning blocks, even in business entities of the same type, there are differences in the means and methods of their implementation, which indicates the constant development and improvement of the planning system in accordance with the changing conditions of production and the external environment.

Multi-stage planning did not develop immediately, but gradually, with the growth of companies, as an objective response to changing business conditions caused by the external environment.

2. Planning mechanism.

The planning mechanism is understood as a set of means and methods by which planning decisions are made and their implementation is ensured. If the organizational structure reflects the external structure of the planning system, its form, then the planning mechanism reveals the internal structure, the content of the planning system.

In general, the planning mechanism includes:

• apparatus for developing goals and objectives for the functioning of the enterprise;
• planning functions;
• planning methods.

The listed components of the planning mechanism are interdependent as elements of one system. The logic of this connection is as follows: the laws of production development, including economic laws, laws of engineering and technology, cybernetics, laws of social development, etc., give rise to the goals and objectives of the functioning of the enterprise; goals and objectives define planning functions, which determine appropriate planning methods.

Let's look at these components.

A) Goals and objectives of planning. Transition to market economy significantly changes the system of goals and objectives of the enterprise, which in a planned economy was set prescriptively. In a market economy, an enterprise, guided by the needs of the market, forms its own program of work. In general, goal setting can be defined as the process of making planned decisions that precedes future action. The goals of the activities of all structural divisions of the enterprise must be linked to each other. Only with this approach is it guaranteed that all aspects of the enterprise's activities will be given due attention.

Only senior management is able to ensure optimal connection of the goals and objectives of individual departments with the overall goals of the enterprise.

The combination of goals and main tasks to achieve them represents the enterprise strategy. Policy is developed in order to create a mechanism for achieving goals. Moreover, the tasks of a higher level of the enterprise can become goals for a lower level. Policy is very important for managing the day-to-day operations of a business. It allows you to identify and formulate problem situations that require resolution, check practical activities people’s likelihood of achieving goals, predicting the development of various situations, assessing the priority of goals in the process of setting and implementing them, analyzing the experience of management staff, etc.

The system of enterprise goals depends on five components: external opportunities and limitations, internal opportunities and limitations, and risk appetite. Internal capabilities and limitations are determined by labor, financial and material resources; external - by the nature of the external environment, which in relation to goals can be structured into economic, technological, legal, etc.

The system of enterprise activity goals must satisfy the following requirements:

• they must be functional so that managers at various levels can easily transform goals that are set for more high level, into tasks for lower levels;
• a temporal connection must be established between long-term and short-term goals;
• goals should be reviewed periodically to ensure that internal capabilities are appropriate to existing conditions;
• goals must ensure the necessary concentration of resources and efforts;
• it is always necessary to set a system of goals, and not just one goal;
• goals should cover all areas of the enterprise.

These requirements can be implemented if the enterprise

There is a clear mechanism for planning goals, which is based on the following areas of activity:

• allocation of linear and functional units responsible for organizational support of goals of a certain level;
• checking the homogeneity of the goals of each division of the enterprise, preventing a break in the connection between goals and objectives;
• rational distribution of rights and responsibilities for different levels management based on the hierarchy of the system of goals;
• establishing the sequence and nature of work to achieve the ultimate goals of the enterprise;
• efficiency mark various options organizational decisions;
• development of a system for assessing and stimulating labor based on the final results of the unit’s work.

The successful implementation of these ultimate goals will depend on how they are broken down into subgoals and objectives during the planning process. IN general case The algorithm for planning goals includes their specification in the technical and economic indicators of the enterprise and the formulation of the main problems that require solutions to achieve the goals. Goals can be related as follows:

• there may be competition between goals if the implementation of one goal is possible only at the expense of another (Fig. 2.1);
• the implementation of one goal can contribute to the implementation of another (Fig. 2.2);
• the goals are not interconnected (Fig. 2.3).
• b) Planning functions. Planning functions are understood as isolated types of labor generated by the division of labor within the planning process, that is, any work, any action performed in the process of forming a plan and aimed at changing the state of the enterprise.

Rice. 2.3.

Rice. 2.1.

Rice. 2.2.

In planning theory, the question of planning functions is the least developed. Basically, planning functions are considered in the works of foreign authors. Performing planning functions is the main task of methodological support. Therefore, methodological support for planning plays a decisive role in both the construction and functioning of the intra-company planning system. However, in Russian literature there is no holistic concept of methodological support for planning, since all the main teaching materials were created mainly during the period of centralized national economic planning and were inadequate to the prevailing economic conditions. Nevertheless, a circle of such functions is beginning to form.

The following planning functions can be included:

Reducing complexity. The most important function of planning is to overcome the real-life complexity of planned objects and processes. To do this, when planning, it is necessary to highlight the most significant connections and dependencies, combining them into modules that delimit areas of activity and are structural elements single plan. This approach allows you to split the planning process into separate planning calculations and simplify the process of developing and implementing a plan, as well as monitoring its implementation.

Motivation. The planning process must initiate efficient use material and intellectual potential of the enterprise.

Forecasting. One of the functions of planning is to predict as accurately as possible the state of both the external and internal environment of the enterprise through a systematic analysis of all factors. The quality of the forecast determines the quality of the plan.

Security. Planning must take into account the risk factor in order to avoid or reduce it.

Optimization. In accordance with this function, planning must ensure the selection of feasible and best alternatives for resource use from the point of view of restrictions.

Function of coordination and integration. Planning should bring people together both in the development of the plan and its implementation, prevent conflicts and take into account integration various fields activities of the enterprise.

Ordering function. With the help of planning, a unified procedure for the actions of all employees of the enterprise is created.

Control function. Planning allows you to organize effective system control over production and economic activities, analysis of the work of all departments of the enterprise.

Documentation function. Planning provides a documented representation of the progress of production and economic activities.

Function of education and training. Planning has an educational effect through examples of rational actions and allows you to learn from mistakes.

c) Planning methods. They mean the method of planning, that is, the method of implementing the planned idea.

The planning method depends on the specific form of planning and includes two aspects:

• planning direction;
• means of justifying planned parameters.

In planning practice, three areas of planning can be distinguished: progressive, retrograde and circular.

Progressive planning (bottom-up method). With this method, planning is carried out from the lowest levels of the enterprise hierarchy to the highest. Here are the lowliest structural units They themselves draw up detailed plans for their work, which are subsequently integrated at the top level, forming an enterprise plan.

Retrograde method("top down"). In this case, the planning process is carried out based on the enterprise plan by detailing its indicators from top to bottom in the hierarchy. At the same time, structural units must convert plans from higher levels that come to them into plans for their units.

Circular method (counter planning). It is a synthesis of the methods discussed above. The circular method involves developing a plan in two stages. At the first stage (top to bottom), ongoing planning is carried out for the main goals. At the second stage (from bottom to top), a final plan is drawn up according to a system of detailed indicators. At the same time, the most successful solutions are included in the plans.

As for the means of justifying planning decisions, they are discussed in detail in Section 3.

3. Planning process.

As an expedient human activity, the planning process has its own technology, which represents the sequence of work performed when drawing up a plan.

The planning process consists of the following steps.

Determining the planning goal. Planning goals are a decisive factor in choosing forms and methods of planning. They also determine the criteria for making planned decisions and monitoring the progress of their implementation.

Problem analysis. At this stage, the initial situation at the time of drawing up the plan is determined and the final situation is formed.

Search for alternatives. At this stage, among the possible resolution paths problematic situation suitable actions are found.

Forecasting. At this stage, an idea of ​​the development of the planned situation is formed.

Grade. At this stage, optimization calculations are carried out to select the best alternative.

Making a planning decision. A single planning solution is selected and drawn up.

4. Tools that support the planning process

Tools that support the planning process allow you to automate the technological process of developing an enterprise plan: from collecting information to making and implementing planned decisions. This includes technical, information, software, organizational and linguistic support.

The integrated use of these tools makes it possible to create an automated system of planned calculations (ASPR).

Introduction 4
Chapter 1. Intra-company planning 8
1.1. Functions, goals and essence of planning 8
1.2. Planning and management in the organization 13
1.2.1. Planning principles 13
1.2.2. Approaches to planning (planning philosophy) 15
1.2.3. Planning levels 16
1.3. Planning technology 18
1.3.1. Classification of plans (plan meters) 18
1.3.2. Planning process 20
Chapter 2. Main types and tasks of in-house planning of organizations 24
2.1. Main types of intra-company planning 24
2.1.1. Types of plans 24
2.1.2. Characteristics of plans 25
2.1.3. Strategic planning 27
2.1.4. Annual planning 36
2.1.5. Operational planning (production logistics) 49
2.2. Business planning for individual projects 59
2.2.1. The purpose of a business plan, its place in the planning system 59
2.2.2. Business plan structure. Characteristics of the main sections 61
2.3. The essence and objectives of planning organizations 65
2.3.1. Approaches to organizing intra-company planning 65
2.3.2. Planning bodies at the company 68
Chapter 3. Planning and efficiency of organizations 73
3.1. Development of a system of intra-company planning of organizations 73
3.2. Recommendations for the formation and development of financial plans in organizations 80
3.2.1. Enterprise plan system 80
3.2.2. Features of organizing financial planning 81
3.2.3. The most important elements of a financial planning system 83
3.2.4. Financial planning and control 85
Conclusion 88
References 90
Appendix 1. System of enterprise plans 93
Appendix 2. Financial planning and control system 94

Introduction
Relevance
Economic management of an enterprise is based on intra-company planning, which will combine current strategic and financial planning for a short term.
Modern economic planning is “current intra-company planning and control over the results of economic activity,” while it is assumed that “management is based on economically targeted decisions, in turn based on analysis and calculations,” which determine the choice of economic alternatives - options for economic activity.
This choice is made on the basis of drawing up financial plans for the activities of enterprises for each alternative and analyzing the financial results obtained. For the analysis, the profit budget, financial - cash plan and planned balance are used.
In the 70s, under the pressure of increasing competition, successfully operating growing enterprises developed countries were forced to reconsider their approaches to management and move to a “market share” strategy, to a mobile search for profit.
In the 70s and 80s, the practice of economic management was enriched with a detailed analysis of various alternatives in the development of economically targeted decisions. The purpose of the analysis was the conscious choice of an alternative that ensures maximum growth rates, rather than maximizing profits, maintaining profitability and financial stability of the enterprise at a certain level.
Organization of intra-company planning. Intra-company planning, during which proposals are developed for individual alternatives to business activities, is organized according to different schemes. As is known, the most preferable is a combination of “top-down” (break-down) and “bottom-up” (building-up) approaches.
This scheme is implemented in the form of “goals down”, “plans up”. The management of the enterprise determines goals and objectives. Proposals are formed in the divisions of the enterprise. The planning process is coordinated by management.
The functioning of this system is supported by the involvement of personnel in economic management. The involvement of personnel in management necessitated their participation in income, profits and property.
In fact, in business practice there arises a system of involving staff in entrepreneurial activity firms
Participation in ownership has become one of the most effective means in the United States of involving personnel in the management of enterprises. An example of staff involvement in the preparation of proposals and acceptance management decisions The practice of creating knowledge-intensive industries by companies - subsidiaries - with the provision of shares of these companies to the staff on preferential terms can be useful.

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  Organization intra-company planning. System efficiency planning determined to a large extent by the level of its organizations...


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  Organization intra-company planning. System efficiency planning determined to a large extent by the level of its organizations...


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  Organization intra-company planning. System efficiency planning determined to a large extent by the level of its organizations, which.


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  Organization intra-company planning. System efficiency planning determined to a large extent by the level of its organizations, which.


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  Organization intra-company planning. System efficiency planning determined to a large extent by the level of its organizations, which.


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  Organization intra-company planning. System efficiency planning determined to a large extent by the level of its organizations, which... more ».


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  This is the justification of the goal, the formation of a strategy, planning work, operations design, organization processes
  Kinds intra-company financial planning.

Although the importance of planning for efficient work enterprises are large, the managers of some of them believe that this is a waste of money and time. Others who understand big role inside three-company planning, they do not know how to organize it at their enterprise. Planning textbooks say that planning is carried out in the economic planning department, the functions of this department are listed, however, there is not a word about how to organize an intra-company planning system, where to start, what are the main stages in implementing a planning system in an enterprise.

The level of organization of intra-company planning is largely determined by the structure of the planning management bodies of a particular enterprise and the content of planned work.

Participating in the planning process are:

• senior management of the company,
• planning team,
• heads and specialists of departments.

Top management is the architect of intra-company planning; it determines its main elements, the sequence and timing of actions. Top management must make the planning process accessible and understandable to every employee of the enterprise, and also be able to involve their employees in it as much as possible. Top management should strive to create a spirit of creative attitude among employees in planning the future of the company, and teach people how to interact in this work. The most important function of top management is to develop the company's strategy, determine the overall goals of its development and the main ways to achieve them. Strategy development requires top management to have analytical skills and big-picture thinking.

Planning team - these are specialists who create an in-house methodology and organize all the work related to the collection, processing of information and the preparation of consolidated planning documents for decision-making. As a rule, they work in a special service that ensures the systematic movement of a set of planning documents (for example, the economic planning department).

The need for such a service in every efficiently operating company is confirmed not only by foreign experience, but also by the fact that in many Russian enterprises, without any external pressure, its elements appear in the form of an analytical cost accounting service, an economic service, and programmers for economic and financial calculations and etc.

The planning service takes part in developing the company's strategy and clarifying its goals. However, planners perform this function, acting as advisers and consultants. The final decisions related to strategy approval are made by senior management. Planners, along with other specialists, analyze and forecast the company's business environment and prepare final versions of plans. They provide advice on planning technology issues and promote the dissemination scientific methods planning. Planning service helps senior management in organizing and conducting training necessary to ensure that all planning participants are ready to introduce effective innovations in this process.

There is no single template for choosing a planning service option today. Its composition and size depend on the type of organizational structure (centralized or decentralized) and on ideas about management style. One of the most important factors determining the construction of a planning service is enterprise size.

Since planners are very important figures in determining the substantive and organizational aspects of the planning process, serious demands are placed on them. The planner must:

• be a good theorist, have skills abstract thinking and at the same time possess the qualities of a diplomat;
• have good command of a variety of planning technologies;
• be able to communicate on a professional level with specialists of various profiles working in the organization: marketers, financiers, technologists, administrators, etc.

Heads and specialists of departments are developing operational plans. They also take part in analyzing the internal and external environment of the enterprise, making forecasts, and evaluating alternative strategies for the company.

Intra-company planning produces results if it is properly organized from the very beginning. We can propose the following algorithm for developing and implementing a planning system for any company.

Responsible for the process of developing and implementing a planning system at the first and final stages is the general director of the company, and at intermediate stages - his deputy for economic issues (or an employee holding a similar position). It takes one to three years to implement a planning system. After one year of its operation, as a rule, real conditions appear for improving the planning system in relation to the new situation. Further, as information is accumulated and the planning and management functions are analyzed, this work can be continued.

Sometimes, to organize a planning system at an enterprise, it is useful to involve a planning consultant. The consultant, in addition to knowledge of the theory and practice of planning, must inspire respect and trust in order to be able to perform the function of an arbitrator in controversial cases.

Table 8.1

Stages of development and implementation of a planning system _at the enterprise _