As noted, a modern organization is a complex system that includes special specialized types of management activities - management functions. According to Korotkov E.M., a function is “a work that is performed not only to obtain some result, but also to consistently move from one result to another, to move towards a goal” Korotkov, E.M. Management: textbook for bachelors / E.M. Korotkov. - M.: Yurayt, 2012. - S.6-8. A similar interpretation is shared by Razu M.L.: A function is a duty, a range of activities, an appointment, a role ... Management must be considered as a cyclic process consisting of specific types of managerial work - management functions Management: textbook / coll. ed.; ed. M.L. Once. - 3rd ed., erased. - M.: Knorus, 2011. - P.112.

Taylor F. in his work “Scientific Organization of Labor” writes that “meaningful and purposeful activity of any team, whether it be a patriarchal community or a modern corporation, requires management regulation in its four main forms: planning, organization, leadership, control” Zhemchugov A.M., Zhemchugov M.K. The paradigm of modern management and its basis // Problems of Economics and Management. - 2016. - No. 6 (58). - S. 4-30. .

All management functions can be divided into two categories:

• on the content of the management process (main functions);
• · in the direction of impact on control objects (specific or specific functions).

There are 5 management functions:

• · Planning is forecasting and preparing for the future. Failure to plan means incompetence of the manager.
• Organization is the provision of business with everything necessary for functioning (equipment, materials, financing, people), and the most important element here is the training of the manager.
• · Motivation - a means of performing organizational work; in its limited essence, it is the management of subordinates.
• · Coordination - harmonization of activities to achieve success.
• · Control - Checking and overseeing that things are going as planned.

The management process in accordance with the provided concept begins with the formation of a system of goals and objectives of the organization for a certain period of time. Thus, the management process begins with the information provided on the results of control procedures for making management decisions and ends with the control phase that determines the success of the implementation of the decision.

Planning is an independent function of management and the initial stage of the management process (Fig. 1).

Rice. 1 - Planning as a function of management Brusov P.N. Financial management. Mathematical foundations. Short-term financial policy: Textbook / P.N. Brusov, T.V. Filatov. - M.: KnoRus, 2013. - P.31

Planning, as a function of management, is the definition of the goals of the activity, as well as the development and fixation of a list of actions that are subject to mandatory execution in order to achieve them. From the point of view of the target approach, management is considered as a system focused on achieving certain goals. It is the goals facing the management system that are the starting point for planning and implementing the activities of the enterprise.

To make a true contribution to the success of the organization, the goals must have a number of characteristics Brusov P.N. Financial management. Mathematical foundations. Short-term financial policy: Textbook / P.N. Brusov, T.V. Filatov. - M.: KnoRus, 2013. - P.35:

• specific and measurable goals. By expressing its goals in specific, measurable terms, management creates a clear baseline for future decisions and progress.
• reachable and realistic circuits. Setting a goal that exceeds the capacity of the organization, either due to insufficient resources or due to external factors, can lead to disastrous consequences.
• Objectives must contain deadlines;
• · Goals should call for exceeding standards. Standards - the level of performance that is acceptable to the organization. Goals are the desired outcome.
• · Objectives should be flexible so that they can be revised in the event of unpredictable changes.

Each firm fixes its state in the future in the form of short-term, medium-term and long-term goals. Accordingly, short-term, medium-term and long-term plans are created. Short-term goals are considered goals with a period of implementation up to one year. Medium-term goals are goals that can be achieved within one to three years. Goals that require a period of more than three years to achieve are considered long-term goals. The maximum period for achieving long-term goals usually ranges from five to fifteen years.

Bringing the goals to each level of management and their comprehensive assessment require building a tree of goals. The tree of goals is a structural display of the distribution of goals by levels of management of the organization in their relationship. In management, the goal tree plays the same role and performs the same functions as the program algorithm in cybernetics. If a manager is dealing with a small organization that carries out simple activities, then when drawing up plans, a tree of goals can be omitted. However, planning the activities of large companies, especially transnational corporations with an extensive network of subsidiaries, branches and representative offices, drawing up a tree of goals is objectively necessary.

Depending on the importance in the activities of the organization, strategic, tactical and operational planning are distinguished (Fig. 2).

Fig.2 - Types of planning Repina E.A. Fundamentals of Management: Textbook / E.A. Repin. - M.: Akademtsentr, 2013. - P.72

The result of strategic planning is the development of a strategic plan, which can be formalized in the form of a business plan. Tactical plans specify the strategic plan. If strategic planning focuses on what the organization wants to achieve, then tactical planning focuses on how the organization should achieve this state. Operational planning - planning of individual operations in the general economic flow: production planning, marketing, budgeting and others.

Depending on the object of planning, Repina E.A. Fundamentals of Management: Textbook / E.A. Repin. - M.: Akademtsentr, 2013. - P.105:

• company plans;
• production departments;
• plans of workplaces (positions).

By type of intra-company activity:

• production planning;
• financial and so on.

A principle is the dominant position or starting point in developing a plan. There are the following planning principles:

• · Planning "from what has been achieved" - the manager considers his main task to repeat this year everything that was characteristic of the organization last year, taking into account the changes that have taken place or are expected. This is a transfer of the achieved results to the next period with certain adjustments.
• · Planning by goals. When referring to this principle, the manager abstracts from past experience, he does not tie the planned result to the actually achieved one and does not use it as a basis for his subsequent actions. The initial base in this case is the goal formulated by him - that is, the desired result and the reality of its achievement.

The planning method is a set of techniques and methods of action used by the manager in the implementation of the procedure for developing and implementing the plan. The main planning methods include:

• · The balance method is the most versatile and widespread. It is based on a comparison of revenue and expenditure parts (costs with results). The essence of the method is to develop balances (material, financial, labor, etc.) in the form of tables containing available resources and directions for their spending.
• · The normative method of planning consists in performing planned calculations using scientifically based norms and standards. It is used in planning the cost, labor intensity, number of staff, wages.

The economic norm is the maximum allowable consumption of specific resources for the production of a unit of output (works, services) of an established quality under certain conditions and a period of time. The standard is a relative indicator.

· Program-target method. In modern planning practice, economic and mathematical planning methods are increasingly used, which allow finding the optimal combination of resource use under given constraints.

There are also vertical and horizontal planning methods. Vertical planning methods include top-down and bottom-up planning methods. Top-down planning is used when the goals and objectives of the organization and all its structural divisions are formulated by the top management. Planned tasks descend from above.

The bottom-up planning method is used when:

• The manager strives to actively involve subordinates in the planning procedure;
• The manager is not able to independently determine the potential capabilities of each structural unit of his organization and strive to obtain this kind of information from his subordinates;
• The manager plans to start implementing a new project for the organization and strives to ensure that each structural unit independently determines its role, capabilities and tasks.

Vertical planning methods are aimed at forming the results of the organization, which must be obtained in the planning period. The object of planning can be profit, volume of production and sales. In horizontal planning, the object of planning is the production process itself, or individual work packages (that is, specific projects that the organization aims to implement). The main methods of horizontal planning are:

• planning of the general scheme of the production process;
• network planning.

Thus, planning is the definition of a system of goals for the functioning and development of an organization, as well as ways and means to achieve them. Planning ensures the timeliness of decisions, avoids hasty decisions, sets a clear goal and a clear way to achieve it, and also provides an opportunity to control the situation.

• 1. The content of the concept of "management". Stages and schools in the history of management.
• 2. Management models. Modern trends in management development. Development of management in Russia
• 3. Management of socio-economic systems (organizations). The concept, main features and structure of the organization.
• 4. The nature and composition of management functions. Management methods
• 5. Leadership in management. Manager's style and image (manager's image). Classification of leadership styles.
• 6. Function of planning in management: concept, principles, types and methods. Strategic and tactical plans in the management system.
• 7. Management decision. The process of developing, adopting and executing a management decision. Requirements for management decisions.
• 8. Motivation of activity in management. Modern theories of motivation
• 9. The content of the function of the organization. Delegation of powers: purpose and basic conditions for effectiveness. Management Effectiveness Factors
• 10. Regulation and control in management: concept, goals, objectives, principles, main stages of the control procedure.
• 11. The role of organizational culture in the success of the enterprise

6. Function of planning in management: concept, principles, types and methods. Strategic and tactical plans in the management system.

PLANNING- This is the function associated with the definition of the goals and objectives of the organization, as well as the resources needed to achieve these goals. This is one of the ways in which leadership ensures that the efforts of all members of the organization are directed towards the achievement of its common goals.

Planning principles.

• Participation in planning the maximum number of employees allows you to increase the efficiency of the work, as their interests are taken into account, and, consequently, increases the satisfaction laxity of employees by work;
• continuity: plans serve as the basis for further work;
• flexibility: the ability to adjust plans in accordance with changing conditions;
• economy: planning costs are much less than the benefits;
• providing work with the necessary material and organizational resources.

Depending on the main goals or main approaches of the information used, the regulatory framework, the methods used to obtain and agree on certain final planned indicators, it is customary to distinguish between the following planning methods Key words: experimental, normative, balance sheet, calculation and analytical, program-targeted, reporting and statistical, economic and mathematical and others.

The calculation-analytical method is based on the division of the work performed and the grouping of the resources used by elements and interconnections, the analysis of the conditions for their most effective interaction and the development of draft plans on this basis.

The experimental method is the design of norms, standards and models of plans on the basis of conducting and studying measurements and experiments, as well as taking into account the experience of managers, planners and other specialists.

The reporting and statistical method consists in developing draft plans based on reports, statistics and other information characterizing the real state and changing characteristics of the enterprise's activities.

Types of planning:

By breadth of coverage:

corporate planning (for the entire company as a whole); planning by type of activity (production planning); planning at the level of a specific unit (planning the work of the shop).

By function:

production; financial; personnel; marketing.

By time period:

long-term planning - 5 years or more; medium-term planning - from 2 to 5 years; short-term planning - up to a year.

According to the level of detail of plans:

strategic planning; operational or tactical planning.

Strategic and tactical plans in the management system

Planning is one of the functions of management. During planning, plans are developed.

A plan is a work scheduled for a certain period, indicating its goals, content, scope, methods, sequence, deadlines; an idea that provides for the course, development of something.

strategic plan. The main content of this plan is a strategy for the foreseeable future - three to five years or more. The strategic plan is the top of the system of plans, because it characterizes the main purpose of the organization, its goals and strategies. This plan serves as a guideline for all other plans. At the same time, it also serves as a constraint on decision-making regarding the main activities (products and services) and markets.

Strategy- the image of organizational actions and management approaches used to achieve the organizational objectives and goals of the organization. Determination of the scope of business, goal setting, determination of short-term and long-term tasks (programs), determination of a strategy for achieving the goal forms a strategic plan.

tactical plan is inextricably linked with the strategic plan, since where strategic planning is used, there is a need for tactical planning.

A tactical plan means clarification, correction, addition, in a word, concretization of the strategy. Under the tactical plan is understood the planning of actions that should represent the most effective ways to achieve strategic goals. In other words, tactics are one of the forms of expression of strategy. Strategy and tactics, in general terms, have related goals and their essence lies in determining the means by which the enterprise seeks to achieve its goals and objectives.

tactical plan is a detailed definition and development of issues within the technical lines. Tactics can be seen as certain steps, steps towards the top - the overall goal provided by the strategy.

Federal Agency for Education

Russian Correspondence Institute of Textile and Light Industry

(branch of RosZiTLP, Tver)

COURSE WORK ON THE DISCIPLINE MANAGEMENT

On this topic: " Planning as a function management".

Completed by: Nikitina Ya. E

Stud. 5 course PMT

Checked by: Shmatlay T A

Introduction

Chapter 1 The role and place of planning in enterprise management

Chapter 2 Organization of intra-company planning

Chapter 3 Types of Planning

Settlement part

Conclusion

Bibliography

INTRODUCTION

Management is understood as a set of processes that ensure the maintenance of the system in a given state and its transfer to a new state by organizing and implementing targeted management actions according to given programs. Management is a kind of activity in which the following main functions are distinguished: planning, organization, coordination, control, activation (motivation for social systems).

Planning is a defining function, which consists in developing goals, directions, rates and proportions of the development of the organization, allocating resources and adapting to the external environment; an action strategy, program and plans are being developed.

Planning is aimed at the optimal use of the organization's capabilities, including the best use of all types of resources and the prevention of erroneous actions that could lead to a decrease in the efficiency of the organization.
Planning includes the definition of: final and intermediate goals; tasks, the solution of which is necessary to achieve the goals; means and ways to solve them; the required resources, their sources and method of distribution.

Intra-company planning is always guided by the data of the past, but seeks to determine and control the development of the enterprise in the future. Therefore, the reliability of planning still depends on the accuracy of the actual indicators of the past.

It is impossible to create an organizational and economic mechanism for managing an enterprise in a market economy without developing a clear system of intra-company planning that eliminates these shortcomings. However, the construction of such a system is a rather complicated process that requires resources, appropriate skills and abilities from the employees of the enterprise, primarily managers, who have to solve a number of complex methodological, organizational and technical problems associated with a radical restructuring of all elements of intra-company planning.

Chapter 1 The role and place of planning in enterprise management

Planning provides answers to the following questions:

1) What is the current state of the organization? To do this, you need to assess the situation in the field of finance, production and other areas.

2) what should be the goals of the organization? Assessing opportunities and threats in environment the goals of the organization should be defined.

Should be clearly defined:
planning object (what is planned), planning subject (who plans), planning period (horizon) (for how long), planning tools (for example, computer software), planning methodology (how to plan), coordination of plans (what, with whom and under what conditions).

3) How can the organization achieve the goals? It is necessary to decide what the staff should do to achieve the goals, what resources should be. The management approach to planning can be carried out by setting the criteria and tasks of planning, determining the means of planning, methods for coordinating plans, directions and methods of planning.

Despite the importance and apparent benefits of planning, it cannot replace improvisation. In the practice of enterprise management, it is impossible to plan all cases of decision-making, and it is not advisable. This could be due to two factors:

Incommensurability of planning costs with the results of the implementation of the plan;

Lack of objective, reliable and sufficient information to develop a plan

The planning process is characterized by a number of specific features.

Firstly, planning has two sides: socio-economic and organizational-technical.

Organizational - technical side is determined by the cooperation of labor and depends on the level of development of the means and methods of planning. Socio-economic the side is determined by the socio-economic conditions of society. Therefore, the essence of production planning must be evaluated from two positions:

1 .its organizational and technical characteristics;

2 .socio-economic conditions.

Otherwise, it is impossible to reveal many cause-and-effect relationships and dependencies that determine the goals, forms and methods of planning.

From the point of view of the organizational and technical side of planning, countries with developed market economies have more experience. The arsenal of technical means and methods used there is much richer. It follows that the level of organization of production and management within individual enterprises and firms is higher there than in the countries of Russia. This means that there is a great opportunity to use the organizational and technical experience of planning in developed foreign countries and a limited possibility of using socio-economic planning experience.

Another important takeaway from this analysis: the socio-economic side of planning should be the leading one in setting the goals of planning and choosing the means for their implementation.

Secondly, planning as an element of control is informational character. The information essence of the planning process is clearly visible in the example of the stages of the planning cycle. In the production process, the planning authorities are constantly faced with problems. Therefore, the first stage in the planning cycle is the identification and formulation of problems (includes the collection and processing of information, as well as an assessment of the consequences of possible options for planned decisions). On this basis, a planned decision is made. Then it is implemented. Information about the results obtained through the feedback system is transmitted to the planning body. The latter, on its basis, evaluates what is happening, formulates new problems, and the entire planning cycle is repeated. The formulation of problems, the adoption of planned decisions, the evaluation of results are always subordinated to the achievement of a certain goal. Therefore, planning is always strictly purposeful.

Planning is carried out in accordance with a number of principles, that is, rules. The main one today is the participation of the maximum number of employees of the organization in the work on the plan already at the earliest stages of its preparation. The reason is that people will sooner and more willingly fulfill those tasks that they have set for themselves, as being closer and more understandable.

Another principle is the continuity , due to the corresponding nature of economic activity. In accordance with this, it is carried out not as a single action, but as a constantly repeating process. Within its framework, all current plans are developed taking into account the implementation and the fact that they themselves will serve as the basis for drawing up plans in the future. This ensures their certain continuity. Continuity of planning requires adherence to the principle of flexibility , implying the need to adjust or revise at any time previously made decisions in accordance with changing circumstances.

The unity and interconnectedness of individual parts of the organization requires compliance with such a principle as the coordination of plans . It is implemented through coordination and integration. Coordination is carried out “horizontally”, that is, between units of the same level, and integration is carried out “vertically” between higher and lower ones.

Economy is an important planning principle. , requiring that the cost of drawing up a plan be less than the effect brought by its implementation. When evaluating the economics of planning, one should take into account its usefulness (which is usually difficult) and the costs of planning. Finally, one of the principles of planning is to create the necessary conditions for the implementation of the plan. . The principles listed above are universal, suitable for various levels of management; at the same time, each of them can also apply its own specific principles.

For example, when planning at the shop floor level, the bottleneck principle plays an important role. , according to which output must be determined based on the capabilities of the piece of equipment with the lowest productivity. At the same time, at the enterprise level and the environment. On this basis, goals are set, strategies are developed and a combination of tools is determined that allows them to be most effectively implemented.

Chapter 2 Organization of intra-company planning .

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

Planned personnel formed into an organizational structure;

Planning mechanism;

The process of substantiation, adoption and implementation of planned decisions (planning process);

Tools that support the planning process (information, technical, mathematical, software, organizational and linguistic support).

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

1. Planned staff.

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

The innovative nature of the activities of planned workers makes special demands on personnel policy, which includes:

· Recruitment, including search, selection and hiring;

Placement (occupation of a position);

· Employment, including activity evaluation and remuneration;

Development (promotion);

Exemption (fluidity, dismissal).

HR has to solve a wide variety of tasks: to set and balance short- and long-term enterprises, to determine what is more important - to increase their market share or increase the productivity of invested capital, etc.

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

1. an increase in the investment and science-intensive nature of modern production;

2. strengthening in the conditions of competition the priority of quality and the scientific and technical level of products.

3. increasing the importance of the creative work of all employees;

4. the strengthening of the collective nature of labor, due to the increase in the complexity of technology and technology.

The listed factors very sharply raise the problem of raising the level of organization of planned work, taking into account the individual qualities of planners, their personal attitudes and psychological preferences, and a deep interest in the final results of labor in the work of an enterprise. In order to successfully perform their functions, the planner-manager, in addition to high professional qualifications, must have the ability to learn, communicate and cooperate.

The apparatus of new employees at the enterprise functions in the form of an appropriate organizational structure(OS), which establishes the required number of planning personnel and its distribution among the divisions of the management apparatus, determines the composition of planning bodies, regulates linear, functional and information communications between planners and divisions, establishes the rights, duties and responsibilities of planners, determines the requirements for their professional level, etc.

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

This classification is based on an industry characteristic. All enterprises (associations) can be divided into three groups according to their sectoral characteristics: sectoral, diversified and intersectoral.

TO industry group include enterprises (associations) whose activities are limited to any one branch of industry.

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

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

Diversified business entities have a more complex organizational structure.

Diversified Group business entities are usually united by large industrial concerns, which, by the nature of their products, are engaged in two or three or more industries.

The top management of the company is represented by a board of directors, which includes the chairman of the board of directors, the president of the company, the vice chairman, senior vice presidents and vice presidents, many of whom head production groups and divisions of the group, as well as other companies and banks. Participation in the management of several corporations by the heads of the largest companies contributes to the strengthening of intercompany ties and simplifies the process of planning the production and economic activities of the concern. Such a cumbersome at first glance, the administrative apparatus requires strict subordination.

Senior personnel manage enterprises through intermediate links represented by production groups and departments. At the same time, each lead vice president has his own sphere of influence. One of them, as a rule, manages all departments of the highest administration, others - production groups, which include production departments.

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

This system has the following advantages.

Firstly, decentralization is achieved in the planning and management of enterprises within the group.

Secondly, combining enterprises into large production complexes (branches) and bringing the latter into production groups makes it possible to establish a rhythmic work of interconnected enterprises, to plan an optimal investment program for enterprises of each department and group as a whole, taking into account the interests of enterprises and the concern. In addition, a closer connection is provided between enterprises and research institutes and laboratories that are part of the structure of the department; facilitating the involvement of qualified consultants in the field of planning and production management in practical work; it becomes possible to optimize production capacities and workforce on a branch-wide scale.

Third, the centralization of supply and marketing functions allows you to reduce the costs of these activities and quickly maneuver material resources.

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

Related to intersectoral companies business entities specialize in the production of products consumed by industry and diversified enterprises and associations. A diversified company can simultaneously produce parts and assemblies for the automotive and aviation industries, insulation and building materials for construction, packaging materials for the food industry, etc. Such organizations withstand competition from industry and diversified companies due to lower costs due to the high specialization of production and mass production.

The planning system in cross-industry companies is largely identical to the system adopted in the auxiliary divisions of large industrial and multi-industry concerns, which produce products mainly for the needs of the main auxiliary divisions and only partially sell it to other companies. However, in the presence of unified planning blocks, even in the same type of business entities, 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 changing production conditions and the external environment.

Multi-stage planning did not take shape all at once, but gradually, with the growth of companies, as an objective reaction to changing business conditions due to the external environment.

2.planning mechanism.

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

the mechanism reveals the internal structure and content of the planning system.

The scheduling 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 development of production, including economic laws, the laws of engineering and technology, cybernetics, the laws of the development of society, etc., give rise to the goals and objectives of the functioning of the enterprise; goals and objectives define the planning functions that determine the appropriate planning methods.

3. The planning process.

As an expedient activity of people in the planning process, it has its own technology, which represents the sequence of work performed in the preparation of the plan.

The planning process contains the following steps :

1) Definition of the purpose of planning.

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

2) Problem analysis.

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

3) Search for alternatives.

This stage involves the search for appropriate actions among the possible ways to resolve the problem situation.

4) Forecasting.

An idea is formed about the development of the planned situation.

5) Grade.

Optimizing calculations are carried out to select the best alternative.

6) Making a planned decision.

A single planned solution is selected and executed.

4.Tools that support the planning process.

The tools that provide 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, informational, software, organizational and linguistic support.

Chapter 3 Types of Planning

Depending on the direction and nature of the tasks to be solved, three types of planning are distinguished: strategic, tactical, and operational.

Strategic (long-term or long-term) planning consists mainly in determining the main goals of the company's activities and is focused on determining the intended final results, taking into account the means and methods for achieving the goals and providing the necessary resources. At the same time, new opportunities for the company are also developed, for example, expanding production capacity by building new plants or acquiring equipment, changing the profile of an enterprise or radically changing technology. Strategic planning covers a period of 10-20 years, has long-term consequences, affects the functioning of the entire management system and is based on huge resources.

Tactical (medium-term) planning consists in determining intermediate goals on the way to achieving strategic goals and objectives. At the same time, the means and methods for solving problems, the use of resources, and the introduction of new technology are developed in detail.

Operational (operational or current) planning involves the development of schedules and ensures the implementation of tactical plans.

Strategic planning

Strategic planning is the set of actions and decisions taken by management that lead to the deconstruction of specific strategies designed to help the organization achieve its goals.

Strategy - is a detailed comprehensive comprehensive plan designed to ensure the implementation of the mission

organization and achieving its goals.

Essence, functions and benefits of strategic planning

Many large companies in modern conditions began to devote everything

greater attention to the development of strategic planning as an instrument of centralized management. Such planning provides for the development of general principles for the firm's orientation to the future; determines the strategic direction and development programs, the content and sequence of implementation of the most important measures that ensure the achievement of the goals set. Strategic planning helps to make decisions on the complex problems of the company's activities on an international scale: determining the directions and amounts of capital investments and sources of their financing; diversification of production and product renewal; forms of foreign investment in terms of the acquisition of new enterprises; improvement of the management organization for individual divisions and personnel policy.

Since the assessment of prospects in the conditions of the spontaneous development of the world market is extremely uncertain, long-term planning cannot orient the company towards achieving quantitative indicators and therefore is usually limited to developing only the most important qualitative characteristics specified in programs or forecasts. Through them, the coordination of promising areas of development of all departments of the company is carried out, taking into account their needs and resources. On the basis of the program, medium-term plans are developed, which already contain not only qualitative characteristics, but also quantitative indicators, detailed and concretized in terms of the choice of means to achieve the goals outlined in the framework of strategic planning.
In the strategic planning system, depending on the methodology and goals, they usually distinguish between long-term planning and strategic planning.
The system of long-term planning uses the extrapolation method, that is, the use of the results of the indicators of the past period and, based on the setting of optimistic goals, the distribution of somewhat inflated indicators for the future period. Here, the expectation is that the future will be better than the past.

In the long-term planning system, goals are translated into action programs, tactical plans and budgets, profit plans developed for each of the main departments of the organization. Then the programs, tactical plans and budgets are carried out by these units and the deviations of the actual indicators from the planned ones are determined.
Strategic planning aims to give a comprehensive scientific justification for the problems that the company may face in the coming period, and on this basis to develop indicators of the company's development for the planning period.

The basis for developing a strategic plan is:

analysis of the development prospects of the company, whose task is to identify trends and factors influencing the development of relevant trends;

analysis of competitive positions, the task of which is to determine how competitive the company's products are in different markets and what the company can do to improve performance in specific areas if it follows optimal strategies in all activities;

choice of strategy based on an analysis of the prospects for the development of the company in various types of activities and the determination of priorities for specific types of activities in terms of its effectiveness and availability of resources;

· analysis of directions of diversification of types of activity, search for new more effective types of activity, determination of expected results.

· When choosing a strategy, it must be borne in mind that new strategies, both in traditional industries and in new business areas, must correspond to the accumulated potential of the company. Capacity structure development planning.

The main features of strategic planning

The main features of strategic planning are:

Purpose of planning

Long-term maintenance of the existence and fulfillment of the main goal of the company,

The bearer of the idea of ​​planning is top management,

Planning problems - lack of reliability and structuring,

Planning horizon - long-term,

Coverage - global, wide range of alternatives,

Principles - changing the environment (controllable factors).

Usually the most important planning issues are sales markets.

This planning includes:

developing a strategy,

Strategic planning of the production program,

Capacity development planning,

Capacity Development Planning

Tactical and operational planning

Tactical plans most often cover a five-year period, as the most appropriate period for the renewal of the production apparatus and product range. They formulate the main tasks for a specified period, for example, the production strategy of the company as a whole and each division (reconstruction and expansion of production capacities, development of new products and expansion of the range); sales strategy (the structure of the sales network and its development, the degree of control over the market and the introduction to new markets, the implementation of activities that promote sales expansion); financial strategy (volumes and directions of investments, sources of financing, structure of the securities portfolio); personnel policy (composition and structure of personnel, their training and use); determination of the volume and structure of the necessary resources and forms of material and technical supply and taking into account intra-company specialization and cooperative production. Medium-term plans provide for the development and a certain sequence of measures aimed at achieving the goals outlined by the long-term development program.
The tactical plan usually contains quantitative indicators, including in relation to the allocation of resources. It provides details by product, investment and funding sources. Developed in production departments.
Current planning is carried out through detailed development of operational plans for the company as a whole and its individual divisions on an international scale, in particular, marketing programs, research plans, production plans, logistics. The main links of the current production plan are calendar plans, which are a detailed specification of the goals and objectives set by the strategic and medium-term plans. Production schedules are compiled on the basis of information about the availability of orders, their availability of material resources, the degree of utilization of production capacities and their use, taking into account the stipulated deadlines for the execution of each order. The schedule of production provides for the costs of reconstruction of existing facilities, replacement of equipment, construction of new enterprises, training of the workforce. Sales and service plans include product exports, overseas licensing, technical services and maintenance.
The implementation of operational plans is carried out through a system of budgets or financial plans, which are usually drawn up for a year or for a shorter period for each individual unit - profit center, and then consolidated into a single budget, or financial plan of the company. The budget is formed on the basis of the sales forecast, which is necessary to achieve the planned financial targets. When compiling it, first of all, indicators developed in strategic or operational plans are taken into account. Through the budget, the interconnection between strategic, current and other types of planning is carried out.
The company's budget is an expression of the operational plan in monetary units; it, as it were, links the operational and financial plans, making it possible to foresee the final result of the activity, that is, the size and rate of profit. Budgeting is usually done by different services or special sectors. Special committees, consisting of top administrators, consider the already prepared budget. The head of the firm approves the budget and is responsible for the effectiveness of the methods for its development. The basis of the budget is the sales forecast and the calculation of production costs. Based on the sales forecast, plans for production, supply, stocks, research, capital investment, financing, and cash receipts are drawn up. The budget of the company covers all aspects of its activities and is based on the operational plans of the departments and enterprises of the company, so it also serves as a means of coordinating the work of all parts of the company.

The salient features of operational planning are:
the carrier of planning ideas is the middle and lower levels of management,

The task of planning is to ensure relative reliability and relative structuring,

Horizon - short and medium terms,

Depth - detailing plans,

Range - limited range of alternatives,

The basis is the created potential.

Operational planning covers individual functional areas of the enterprise. When planning, many problems are solved, the main reasons for which are:

Features of the initial state (planning problems are poorly structured, they are difficult to define and measure),

Features of the final state (the nature of the impact on goals and resources during planning is not defined, but will manifest itself only in the future, a plurality of goals),

Problems of alternatives (there is uncertainty about the available alternatives, the search for others takes time and money),

Problems of tools (selection of the most optimal),

A large number of people involved in planning,

Responsibility (the decision maker assumes responsibility, the plan is made by others),

The problem of control (during the preparation, implementation and adjustment).

CONCLUSION

1. Planning is the process of choosing goals for the sake of

organizations and decisions about what should be done to achieve them;

2. Planning provides the basis for all managerial

3. Strategic plans should be developed from a corporate, not an individual perspective;

4. There is a strong positive correlation between formal planning and organizational success;

5. Key components of planning are goals,

guidance for decision-making and key steps in the planning process;

6. The first and most decisive planning decision is the choice of goals for the organization - its mission and specific goals that ensure its implementation;

7. The primary goal of the organization is the implementation of its mission, that is, the meaning of its existence. The mission must be formally formulated and communicated to the people of the organization. The mission serves as a guideline on which leaders base their decisions.

Choosing a target that is too narrow can limit management's ability to find alternatives in decision making. Choosing a mission that is too broad can hurt the organization's success;

8. Goals should be specific and measurable, time-oriented, long-term or short-term, achievable and cross-supported;

9. The relationship between the values ​​held by top management and corporate goals is important. Leadership values ​​are manifested in the goals of the organization;

10. Management must identify the internal strengths and weaknesses of the organization in order to plan effectively. Management survey is a methodical assessment of the functional areas of the organization;

11 An organization has four strategic

alternatives – limited growth, growth, contraction and a combination of these

options;

12. Management chooses a strategy after it analyzes external opportunities and threats, internal strengths and weaknesses, and evaluates all of its alternatives and options.

Bibliography

1. Bukhalkov I.M. Intracompany planning. M.: Infra-m, 2002

2. Vikhansky O.S. Management. M.: Gardariki 2000

3 Daft R.L. Management. - St. Petersburg: Peter, 2002.

The planning function, as one of the main functions of management, has now acquired qualitatively new features and features; planning received a fundamentally new content, since the need for it is due to the scale of the socialization of production. The expansion of planning horizons means that it performs not only operational tasks, but also long-term development tasks, which is a new aspect of planning. Its purpose as a management function is to seek, if possible, to take into account in advance all internal and external factors that provide favorable conditions for the normal functioning and development of the enterprise.

Planning is an attempt to look into the future, it helps to assess the scale of the organization, identify competitors, find its niche in the market, determine the path and goals of the organization's strategic achievements. The plans reflect all the production and economic activities of the enterprise. Based on plans, managers determine the strengths and weaknesses of the organization, analyze them and develop tactics for their actions, assess the situation in the field of finance, marketing, production and other areas. Figuratively speaking, we are talking here about the definition of "where we are currently, where we want to go and how we are going to do it."

The development of an economic system is not a simple increase in its production capacity, but a movement towards a specific goal. In the process of development, the unity of actions of individual elements of the system is required - this can be ensured by planning the entire activity of the enterprise. Planning is not only an active and conscious pursuit of the future, but also a concept of purposeful behavior.

1. Essence of planning

Planning is a way to achieve a goal based on the balance and sequence of operations, it is a kind of management decision-making tool. Planned decisions can be associated with setting goals and objectives, developing a strategy,Withallocation and redistribution of resources, the definition of standards for deIactivity in the coming period. In making such decisions is the process of planning in the broadest sense. In a narrow sense, planning is preparation of special documents - plans, determining the specific steps the organization takes to achieve its goals.

Until the middle of the 20th century, firms operated mainly in conditions of a stable excess of demand over supply, and an unchanged external environment. This allowed them to work on the basis of current plans based on incoming orders.

In the 1950s the pace of changes in the external environment began to increase, but they still remained predictable. Here, along with the current one, it was already necessary to engage in medium-term and long-term planning, to draw up promising targeted programs.

In the 1960s-1970s. the general pace of development has accelerated, and changes in the environment have become unexpected. This led to the transformation of long-term planning into a strategic one, which proceeded from future opportunities. Planning began to be carried out from the future to the present based on the opinions of experts and complex mathematical models.

Since the early 1970s changes in the external environment began to proceed so rapidly and unpredictably that long-term strategic plans no longer correspond to the needs of economic practice. In addition to them, strategic programs began to be drawn up to quickly take into account these changes in current decisions.

The plans reflect: forecasts for the development of the organization in the future; intermediate and final tasks and goals facing it and its individual divisions; mechanisms for coordinating current activities and allocating resources; emergency strategies.

The planning process itself begins with an analysis of the present and future state of the enterprise and the environment. On this basis, goals are set, strategies are developed and a combination of tools is determined that allows them to be most effectively implemented.

In some large organizations, planning is carried out plAnew committee, whose members are usually heads of departments, as well as the planning department and its field structures. The activities of planning bodies are coordinated by the first person or his deputy.

The task of planning bodies is to determine which units will participate in the implementation of certain organizational goals, in what form this will take place, and how it will be provided with resources.

If the organization is multilevel, planning is carried out simultaneously at all levels. The reason is that no planning decision is independent of the others, and an understanding of the problems of all related links in the management chain is required.

Given the degree of centralization of the management of the organization, the planning process can be carried out in three ways.

if it is high, the planning bodies single-handedly make most of the decisions relating not only to the organization as a whole, but also to individual units.

at an average level, they make only fundamental decisions, which are subsequently detailed in the units.

in decentralized organizations, goals, resource limits, and a single form of plans are determined “from above”, and the plans are already drawn up by the units themselves. In this case, the central planning bodies coordinate them, link them and bring them into a common plan of the organization.

Depending on the economic capacity of the organization, three approaches to planning can be used. If its resources are limited, and the emergence of new ones is not expected in the future, then goals are set, primarily based on them. In the future, plans are not revised, even if there are some favorable opportunities. For their implementation may simply not be enough funds. This satisfaction approach is used mainly by small firms whose main goal is survival.

Wealthier organizations can afford to change plans to accommodate new opportunities and leverage the additional funds they have in excess to exploit them. Thus, plans once drawn up, depending on the situation, can be adjusted. This approach to planning is called adaptive.

And finally, enterprises with significant resources can use an optimization approach to planning based on goals, so if the project is expected to be profitable, no expense is spared.

1.1 Planning principles

The effectiveness of the planning function depends on what principles managers are guided by when drawing up plans.

Planning is based on the following principles:

1) Participation of the maximum number of employees organizations in working on the plan already at the earliest stages of its preparation. As a rule, people are more likely and more willing to perform those tasks that they have set for themselves than those "launched from above", since they are closer and more understandable to them.

2) Continuity, determined by the nature of the business of the firm. In accordance with it, planning is not seen as a single act, but as a constantly recurring process, in which all current plans are developed taking into account the fulfillment of the past and the fact that they will serve as the basis for planning in the future.

3) Flexibility, suggesting the possibility of adjusting or revising at any time previously made decisions in accordance with changing circumstances. To ensure flexibility, so-called “windows” are laid in the plans, giving freedom of maneuver within certain limits.

4) The unity and interconnectedness of individual parts of the organization requires compliance with such a principle as coordination of plans. It is realized through their coordination and integration. Coordination carried out "horizontally", that is, between units of the same level, and integration- “vertically”, between above and below.

5) An important planning principle is economy, assuming that the costs of drawing up a plan should be less than the effect brought by its implementation.

6) Creating the necessary conditions for the implementation of the plan- organizational, resource, ideological, etc.

7) completeness of planning,- i.e. planning must take into account all situations and events.

8) Planning accuracy - to achieve it, all modern methods, tools and forecasting procedures are used.

9)Clarity of planning, - those. goals should be simple, easy, accessible to all members of the organization.

The principles listed above are universal, suitable for various levels of management; at the same time, each of them can also apply its own specific principles.

For example, when planning at the shop floor level, the principle plays an important role bottleneck, according to which the output must be determined based on the capabilities of the piece of equipment with the lowest productivity. At the same time, at the enterprise level, it is usually not used, but the most important role here is played by scientific planning.

1.2 Planning methods

The main purpose of planning is to, as far as possible under given conditions, find the best option for solving 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 by iterations , that is, a sequential transition from one planned solution to another, somehow improving the previous one. Currently, there are several ways to draw up plans, or planning methods: budgetary, balance sheet, regulatory, mathematical and statistical, graphic, etc.

budget method. It is based on budgeting , that is, tables reflecting the state or distribution for production and other needs of the resources available to the organization in accordance with its goals. Such budgets can be reporting and planned. Subsequently, planned budgets are coordinated, specified, and adjusted.

An organization may have several types of budgets.

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

Operating budgets:

production, sales;

Work force;

Stocks of finished products;

Profit distributions.

The budget planning method (budgeting) provides:

1) improving the efficiency of the organization through the decentralization of management, rapid detection and correction of deviations.

2) optimization of distribution and economy of resource consumption.

3) prevention of mismanagement.

4) reliable control and assessment of the state of stocks, sales, purchases, planned and actual costs, cash and finance, profitability.

But the budget method is complicated, cumbersome, requires a restructuring of the management structure, individualization of responsibility for expenses, and high costs.

The balance method is based on the mutual linking of two budgets: the resources that the organization will have, and their distribution within the planning period. If there are not enough resources in comparison with the needs, then there is a search for their additional sources to cover the deficit. Resources can be attracted from the outside, or they can be found in their own "economy" by rationalizing it.

The balance method is implemented through the compilation of a system balances.

The normative method of planning is used both independently and as an auxiliary in relation to the balance sheet. It assumes that the basis of planning targets for a certain period (and, accordingly, the basis of balance sheets) are the cost rates of various resources (raw materials, materials, equipment, working hours, cash, etc.) per unit of output. For example, a logistics plan will be calculated by multiplying the consumption rates of raw materials, materials, energy, etc. to the production order.

There are the following types of norms: production rate; service rateAndvaniya; norm of time; population norms.

Most often, the norms are individualized in relation to individual units and jobs. However, there are also group ones designed for the same type of jobs in different departments.

For especially important resources, prospective norms for their use can be developed, but the most common are annual ones, which form the basis of the corresponding plans and balances of material resources. If the conditions of the organization's activities are constantly changing, current standards are used, the revision of which takes place regularly as necessary.

Using the normative method, for example, a standardized task is formed, that is, a set amount of work that an employee or group of employees must perform in a given period in compliance with certain quality requirements.

To graphic, it is necessary, first of all, to attribute the method of network planning. It was developed in the late 1950s and was intended for scheduling, costing, development, implementation management and control of large scale projects.

The starting point for applying this method is to determine the duration of actions (works) associated with the achievement of the goal. All events and works are combined into a calendar network diagram, which looks like a chain diagram.

The network diagram facilitates the management of the creation of complex technical and economic systems, allows you to focus on the implementation of critical work within their framework, and clearly demonstrates their interconnection. The network schedule makes it possible to draw up the most rational plan for the implementation of any activities, to which all other processes are tied: dispatching, issuing tasks for the performance of certain works, monitoring and monitoring their implementation. The high degree of formalization of the schedule allows the widespread use of computer technology.

The graphic method also includes the Pattern planning method. The essence of the method is that on the basis of the forecast of the development of the planning object, a "tree" of goals and subgoals is built. For each of them, the experts set the "weight", the coefficients of relative importance (significance).

Mathematical planning methods are reduced to calculations based on various types of models. The simplest models are statisticaleskies. They are most widely used in financial planning. For example, they allow you to determine future returns based on current investments and given interest rates.

Methods linear programming are used where it is a question of optimizing the expenditure of certain resources. They are helping:

Select technologies that allow obtaining the required volume of products at the lowest consumption of raw materials and 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 serve all customers most fully, and on the other hand, to do this at minimal cost, etc.

The possibilities of using various planning methods have their limits. These boundaries, firstly, are determined by the modern scientific and technological revolution, which causes such rapid changes in the organization and environment that planning simply does not have time to keep up with them. Secondly, the lack of time associated with the fact that planned calculations are very long and laborious. Thirdly, the bureaucracy and inertia of the employees themselves, their fear of innovation.

The restrictions listed above cannot be completely eliminated, but they can be significantly weakened by reducing the rigidity and sketchiness of drawing up plans, focusing them on key goals and objectives, concretizing and approaching the needs of practice.

2. Types of planning

depending from the management level differs:

strategic and forward planning is the highest level;

tactical (or current) planning is the middle level;

Operational planning is the lower level.

Depending on the destination There are three main types of plans:

1) goal plans, which are a set of qualitative and quantitative characteristics of the desired state of the control object and its individual elements in the future. These goals are agreed and ranked according to one principle or another, but they are never associated with either a specific way to achieve it, or with the resources necessary for this. Goal plans are used for long periods or the fundamental unpredictability of specific events;

2) plans for recurring activities, prescribing their timing, as well as the procedure for implementation in standard situations, for example, a railway timetable. They usually provide "windows" to allow for freedom of maneuver in the event of unforeseen circumstances and the need for correction;

3) plans for non-repetitive actions, drawn up to solve specific problems that arise in the process of development and functioning of the organization. Such plans may take the form of a program, budget receipts and distribution of resources, etc.

By deadline plans are divided into long-term(over 5 years), related mainly to the category of target plans; medium-term(from one to five years), carried out in the form of various programs; brieflyOurgent(up to a year), in the form of budgets, network schedules, etc. A variety of short-term plans are operational, drawn up for a period of one shift up to one month.

2.1 Perspective and strategic plans

Perspective plans. Usually long-term plans in the organization are developed for a period of more than one year. As a rule, it is about medium-term plans for up to 5 years.

Long-term plans may take the form of a set of goals; target complex programs; and so on.

Within the framework of long-term planning, plans are created: development of new products; cost reduction; innovation; acquisitions; marketing; production; investments; logistics; development of the management system; social events; work plan; financial plan, etc.

Through such plans, the definition steps toOto be taken in the future to achieve the goals of the organization, primarily obtaining a given volume of production, profit, etc. Their development begins with the selection of promising goals. Then, based on an assessment of the available resources, the organization's policy is determined, the rules and procedures are selected, alternatives are developed, the most acceptable of them is selected, and its detailing in budgets, schedules, and standard solutions.

Strategic plans. As prerequisites for the emergence of strategic planning can be called:

rapid changes in the external environment of the organization, brought to life by the modern stage of the scientific and technological revolution and manifested in the unlimited growth of production opportunities, a sharp increase in competition for resources and sales markets;

wide availability of scientific, technical and economic information and the rapid growth of its volume;

a fundamental change in the role of man in production and the awakening of his creative abilities and activity associated with this.

These and other circumstances determine the unpredictability of the ways of development of the organization and its environment and the uncertainty even of the relatively near future. The way to partially reduce or overcome this uncertainty is the preparation of strategic plans.

Strategic plans reflect today's steps firms aimed at shaping its future potential and ensuring long-term survival. In the process of their compilation, the goals of the organization, the corresponding strategies are formulated and the necessary resources are allocated.

The strategies that form the basis of such plans are determined primarily on the basis of threats and opportunities (which exist or may appear in the external environment of the organization), and not the search and mobilization of internal resources, which is typical for conventional forward planning. The meaningful result of their implementation should be major changes in the organization. Thus, if a company wants to survive in today's unstable environment, the transition to strategic planning is inevitable, but it must be gradual, without destroying the traditional planning system.

2.2 Tactical and operational planning

Tactical or current planning is represented mainly by short-term plans, which provide for the actions necessary to achieve strategic goals. At its core, current planning is production and has a number of features:

the objects of such planning can be an order, a group of products, indicators;

when planning, the connection of management levels is taken into account; it can occur from top to bottom (detailing), from bottom to top (indications sent down from above are enriched below);

when drawing up production plans, there is either a clear link to the calendar, or free planning is allowed.

Short term plans. They cover the annual period and they specify the tasks of long-term plans for the corresponding year with distribution by quarters.

Annual plans are developed on the basis of a study of the market situation (conjuncture, prices, nature of competition) and a sales forecast based on received orders, information about the amount of sales over the past period, and the results of marketing research.

The elements of an annual plan are usually:

manufacturing program- it is developed for a period of several weeks to a year for the enterprise as a whole and its individual divisions, taking into account their existing production capacities and contains, for example, decisions on how to ensure the production of the necessary products and services based on minimum costs;

enterprise development plan- it contains decisions on the introduction of new technology, changes in technology, the withdrawal from production of certain types of products, etc.;

marketing and sales plan- it is the basis of other plans of the enterprise and is compiled on the basis of sales forecasts, information about customer requirements for the range and quality of products, concluded contracts, prices, frequency of orders, distribution channels, etc. This plan is detailed by months and weeks;

cost and profitability plan- it reflects: fixed costs, balance sheet and net profit, estimated profitability, cost, etc.;

financial plan - includes such indicators as the balance of income and expenses, production and distribution costs, the use of own and borrowed funds, the payment period and the amount of dividends;

logistics plan;

plan for labor and personnel.

The enterprise, on the basis of the production program (and the subdivisions, on the basis of the part that concerns them), carries out the process operational areaAnirovaniya its activities.

operational plans. They are devoted to solving specific issues of the enterprise's activities in the short term, for example, reflect the movement of material flows. Such plans have a narrow focus and are always detailed, their goal is to create conditions for the coordinated work of all shops, sections, services, divisions.

Operational planning involves: drawing up monthly and intra-shift tasks, production schedules, route maps and control over their implementation.

Operational calendar plan depending on the nature of the manufactured products, determines the sequence and timing of the launch, processing and release of products and their batches by day of the week - routing, which is embodied in the route technological map, loading of technological lines and individual pieces of equipment, the need for tools, etc. The degree of detail of the operational calendar plan depends on the type of production.

The operational calendar plan is often used as the main document for the development shift-daily tasks. They list the specific nomenclature and quantity of products necessary for the normal implementation of the production process in this workshop and adjacent to it. Shift-daily tasks can be supplemented schedule movement of products and their individual parts within the framework of the technological process.

Thus, as part of the implementation of operational plans, additional opportunities are sought to attract resources, and the most appropriate distribution of work over time is determined.

3. Business plan of the organization

All of the plans listed above constitute a kind of general system, which is called the general, general plan or business plan of the organization. A business plan is a specific form of an organization's plans. Usually it is compiled either at its creation, or at turning points in its existence, for example, when expanding the scale of activities, issuing securities, attracting large loans, etc. Often these measures are carried out on the eve of serious changes in the external situation and are intended to forestall them.

Although many items in the business plan are scrupulously calculated for up to five years, they are largely probabilistic in nature, and success in its implementation is far from obvious.

The purpose of the business plan is to orient the business activities of the firm in accordance with market needs and opportunities to obtain resources; identify its specific types, markets; assess the financial situation; anticipate difficulties and pitfalls.

Compared to other types of plans, a business plan has two specific features. First, in order to prove the profitability of a project, it must be attractive, clearly demonstrate to all interested parties the benefits that they can get by taking part in its implementation.

Secondly, the business plan is drawn up in several versions.

The main and most complete is intended for internal use, and on the basis of it, options are already being developed, taking into account different types of users. This is quite understandable, because each of them is only interested in those moments that create guarantees for their own interests.

For banks, insurance companies and investors, this is the financial strength of the organization; for sales firms - quality, novelty, cost of products; for suppliers - the volume of demand for raw materials, materials, semi-finished products, components, services; for trade unions - social moments.

The structure of the business plan is free, but nevertheless it must contain a certain set of sections and indicators that characterize both the organization itself and the future project for which this document is being drawn up.

Any business plan opens with an introduction, which helps to immediately determine the feasibility of further acquaintance with the document.

The introduction reveals the role of the type of activity chosen by the organization at the moment, trends and prospects for its development; approximate terms of work in this direction are given; expected profitability and payback period of investments are calculated; guarantees of their safety are given.

The main sections of the business plan may contain the following information:

- about the purposes of business activity, main and functional strategies;

- about the potential of the organization, its development for the coming period and related costs;

- about the image- traditions, reputation in business circles, consumers and the public. A favorable image means a lot to address the issue of trust in the company from potential partners;

- about the staff principles of its selection, evaluation, promotion; management system and ways of its development; introduction of new management methods; forms of relations with the trade union organization;

- on future production activities and their necessaryWithlovia: technologies and equipment planned for implementation; sources and methods of meeting the needs for raw materials, materials, energy, components, necessary costs; ways to increase labor productivity and production efficiency, ways to control processes and product quality;

- about a product or service, their technical level, quality parameters, unique properties, shortcomings; availability of product certificates, protection by patents, licenses, trademarks; on the possibilities of using waste;

- about marketing strategy. Usually this section begins with a description of the sales markets for the products planned for production;

- about the competitiveness of products, ways to fight against the main potential and real competitors, to conquer a market niche. The section provides information about competitors, their market share; lists the main parameters by which competition can be conducted (technical indicators, reliability, aesthetics, environmental friendliness, ergonomics, safety, quality, uniformity, packaging, service, etc. Based on a comprehensive analysis of these points, parameters are determined that can surpass rivals;

- about the marketing plan, including a description of the marketing situation (market size, main types of products present on it, main competitors, distribution channels); list of tasks; a program of action for their implementation; ways to control them; necessary costs;

About the main directions foreign economic activity. Here, in particular, the procedure for registering a company as its participant, the timing of opening a foreign currency account are considered; features of settlements with foreign partners, alleged objects of export and import; possible counterparties;

- about cost, price, profitability production, their critical value, below which the company's activity is unprofitable.

- about risks and ways to insure them. Risks arising in the course of business activities may be associated with the destruction, damage or theft of property, natural disasters and political conflicts that impede the normal course of work; financial and commercial failures. The section provides an approximate assessment of risks and lists the main measures aimed at their reduction (equipment prevention, fire safety measures, alarm equipment;

- about financial strategy organizations in the implementation of a new type of activity. Here the sources of formation of financial resources are determined (issue of shares, bonds, bank loans, accumulated profit), requirements for the efficiency of their use, the ratio of own and borrowed funds, overall profitability, etc.;

final the section is usually devoted to the financial plan of the organization, which represents in concentrated monetary terms all the previous sections. As part of the financial plan, taking into account the forecast of sales volumes, a number of important documents are drawn up: a plan of income and expenses, a forecast balance sheet, a plan for obtaining targeted funds from higher organizations or customers for the implementation of targeted programs, a cash flow plan for bank accounts and cash desks, a profit and loss plan,

In addition to the main sections, a business plan may contain applications in the form of visual various materials - graphs, diagrams, diagrams, tables that facilitate the perception of the material, as well as a schedule of main events indicating responsible persons.

Compared with a strategic plan, a business plan is characterized by the following features:

Includes only one goal related to the development of a particular business;

It has a clearly defined time frame, is not prolonged, is not specified;

It has a high functional orientation.

Conclusion

Planning is one of the most complex types of mental activity available to a person, because when drawing up plans, you need to foresee, foresee, and link so much together that this activity can rightfully be considered bordering on art.

Planning covers all aspects of economic life, and today no enterprise can do without it. At the same time, plans cannot be absolutized, because they fetter the initiative, which is unacceptable in a rapidly changing economy. Therefore, planning should always be accompanied by the provision of subdivisions with the maximum possible independence, the right to make decisions taking into account the current state of affairs, if such decisions turn out to be more effective than those laid down in the plan.

In some enterprises, planning is still often approached the old fashioned way. The plans made are lowered for unconditional execution, but this is a vicious approach. Today, planning can only be the living creativity of all workers, and only then will it be successful.

Planning involves the adoption of specific decisions on the functioning and development of the production system, their linkage in terms of optimizing the final result. This makes it possible to ensure its effective functioning and development in the future. Any economic decision made under risk conditions requires a thorough feasibility study, forecasting both the future result and the conditions for its implementation, which can only be done with the help of planning tools and methods. Therefore, the study of his theory and practice occupies an important place in the training of managerial specialists.

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