2 planning as a function of enterprise management. Planning as the most important management function

07.01.2022 -

Introduction
1. Essence of planning: basic concepts, subject and tasks of planning
2. Principles and methods of planning
3. Planning functions and structure of enterprise planning services
Conclusion
List of sources used

Introduction

The topic of the presented essay is “Planning as a function of enterprise management”.

The topic is relevant at the present time, since in a market economy the stability and success of any economic entity can only be ensured by effective planning of its economic activity. Planning, as the central link of management, covers a system of principles, methods, forms and techniques for regulating the market mechanism in the field of the use of limited resources in order to increase the competitiveness of an economic entity.

Within the framework of this topic, the following main tasks are solved:

studying the essence of planning, that is, the basic concepts, subject and tasks of planning;
study of the principles and methods of planning;
study of the planning functions and the structure of the planned services of the enterprise.

1. Essence of planning: basic concepts, subject and tasks of planning

The essence of planning in a market economy is the scientific substantiation at enterprises of the upcoming economic goals of their development and forms of economic activity, the choice of the best methods for their implementation, based on the most complete identification of the types, volumes and timing of the release of goods required by the market, the performance of work and the provision of services and the establishment such indicators of their production, distribution and consumption, which, with the full use of limited production resources, can lead to the achievement of qualitative and quantitative results predicted in the future. At the current stage of development for most Russian enterprises, the main goal of planning is to maximize profits. With the help of planning, business leaders ensure that the efforts of all employees involved in the process of production and economic activity are directed towards achieving the set goals.

Market planning at the enterprise is the basis of modern marketing, production management and, in general, the entire economic system of management.

A plan is a document that reflects a system of interrelated decisions aimed at achieving the desired result. The plan contains such stages as: goals and objectives; ways and means of their implementation; the resources necessary to complete the tasks; proportions, that is, maintaining proportionality between the individual elements of production; organization of the implementation of the plan and control.

Planning of internal production activities is an important function of production management at the enterprise. General management functions are directly related to the planned activities of enterprises, and they, in turn, serve as their basis. The main economic, organizational, managerial and social functions of the enterprise should be closely related to the chosen economic activity in the process of planning its development and should be fully reflected in both short-term and long-term plans.

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

Planning at an enterprise is an interconnected scientific and practical activity of people, the subject of which is the system of free market relations between labor and capital in the course of production, distribution and consumption of material and spiritual values. In modern domestic production, the functions of planning at enterprises determine not only the main subject of planning and economic activity, but also mainly the object of this planning.

The enterprise planning methodology encompasses a set of theoretical conclusions, general patterns, scientific principles, economic conditions, modern market requirements, and best practice methods for developing plans. The planning methodology characterizes the composition of the methods, methods and techniques used at a particular enterprise to justify specific planned indicators, as well as the content, form, structure and procedure for developing a plan. The process of developing a comprehensive plan for socio-economic development is a very complex and time-consuming subject of activity for each enterprise and therefore must be carried out in accordance with the accepted planning technology. It regulates the generally recognized procedure, the established deadlines, the necessary content, the required sequence of procedures for drawing up various sections of the plan and the rationale for its indicators, and also regulates the mechanism for the interaction of production units, functional bodies and planning services and joint daily activities.

The methodology, methodology and technology of planned activities at enterprises determine the subject of planning to the fullest extent. The general or final subject of planned activity at enterprises are draft plans, which have various names: a comprehensive plan, work order, business plan, and others.

The tasks of planning as a process of practical activity include:

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

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

- planning of the main means of achieving the goals and objectives, the selection or creation of the necessary means to approach the desired future;

- determination of the need for resources, planning the volume and structure of the necessary resources and the timing of their receipt;

- designing the implementation of the developed plans and monitoring their implementation.

Enterprises use planning technology, which contains three main stages of practical activity:

1) drawing up plans, making decisions about the future goals of the organization and ways to achieve them;

2) organizing the implementation of planned decisions, assessing the actual performance of the enterprise;

3) control and analysis of the final results, adjustment of actual indicators and improvement of the enterprise.

The correct choice of the type, content and technology of on-farm planning at enterprises is essential not only for substantiating goals and plans, but also for improving production efficiency and the quality of goods and services produced, entering the foreign market.

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

2. Principles and methods of planning

Activity planning is the most important function of production management in every enterprise. The plans reflect all the managerial decisions made, contain reasonable calculations of the volume of production and sales of products, an economic assessment of costs and resources, as well as the final results of production. In the course of drawing up plans, managers of all levels of management outline a common program of their actions, establish the main goal and result of joint work, determine the participation of each department or employee in common activities, combine individual parts of the plan into a single economic system, coordinate the work of all planners and develop a decision on a single line of labor behavior in the process of implementing the adopted plans.

For the first time the general principles of planning were formulated by A. Fayol. As the main requirements for the development of an enterprise action program or plans, he formulated five principles:

The principle of the need for planning means the widespread and mandatory use of plans in the performance of any type of labor activity. This principle is especially important in the conditions of free market relations, since its observance corresponds to modern economic requirements for the rational use of limited resources in all enterprises.
The principle of unity of plans provides for the development of a general or consolidated plan for the socio-economic development of an enterprise, that is, all sections of the annual plan must be closely linked into a single comprehensive plan. The unity of plans implies a commonality of economic goals and the interaction of various departments of the enterprise at the horizontal and vertical levels of planning and management.
The principle of continuity of plans lies in the fact that at each enterprise the processes of planning, organizing and managing production, as well as labor activity, are interconnected and must be carried out constantly and without stopping.
The principle of flexibility of plans is closely related to the continuity of planning and implies the possibility of adjusting the established indicators and coordinating the planning and economic activities of the enterprise.
The principle of accuracy of plans is determined by many factors, both external and internal. But in a market economy, the accuracy of plans is difficult to maintain. Therefore, any plan is drawn up with such accuracy that the enterprise itself wants to achieve, taking into account its financial condition, market position and other factors.

In modern planning practice, in addition to the considered classical principles, general economic principles are widely known.

The principle of complexity. At each enterprise, the results of the economic activities of various departments largely depend on the level of development of technology, technology, organization of production, use of labor resources, labor motivation, profitability and other factors. All of them form an integral complex system of planned indicators, so that any quantitative or qualitative change in at least one of them leads, as a rule, to corresponding changes in many other economic indicators. Therefore, it is necessary that the planning and management decisions made be comprehensive, ensuring that changes are taken into account both in individual objects and in the final results of the entire enterprise.
The principle of efficiency requires the development of such an option for the production of goods and services, which, given the existing limitations of the resources used, provides the greatest economic benefit. It is known that any effect ultimately consists in saving various resources for the production of a unit of output. The first indicator of the planned effect may be the excess of results over costs.
The principle of optimality implies the need to choose the best option at all stages of planning from several possible alternatives.
The principle of proportionality, that is, a balanced accounting of the resources and capabilities of the enterprise.
The principle of scientific character, that is, taking into account the latest achievements of science and technology.
The principle of detail, that is, the degree of depth of planning.
The principle of simplicity and clarity, that is, compliance with the level of understanding of the developers and users of the plan.

Consequently, the basic principles of planning orient the enterprise to achieve the best economic performance. Many principles are closely interrelated and intertwined. Some of them work in the same direction, for example, efficiency and optimality. Others, such as flexibility and precision, are in different directions.

A) Experimental - this is the design of norms, standards and models of plans based on the conduct and study of measurements and experiments, as well as taking into account the experience of managers, planners and other specialists.

B) Normative - the essence of the normative method of planning financial indicators is that, on the basis of pre-established norms and technical and economic standards, the need of an economic entity for resources and their sources is calculated. Such standards are tax rates, tariff fees and charges, depreciation rates, working capital requirements, etc.

C) Balance - lies in the fact that by building balances, the link between the available financial resources and the actual need for them is achieved.

D) Program-targeted - a system of methods for planning and managing a program, which includes: assessment and selection of problems for the solution of which programs will be developed; formation and optimization of programs; determining the required resources and distributing them among program elements; organizing a program management system and ensuring organizational impact; coordination and control of work on programs.

E) Budget method (budgeting). To organize a system for analyzing cash flow planning in an enterprise that is adequate to the requirements of market conditions, it is recommended to create a modern financial management system based on the development and control of the implementation of a hierarchical system of enterprise budgets. The system of budgets will make it possible to establish strict current and operational control over the receipt and expenditure of funds, and create real conditions for the development of an effective financial strategy.

E) 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.

G) The reporting and statistical method consists in the development of draft plans based on reports, statistics and other information characterizing the real state and changes in the characteristics of the enterprise.

3. Planning functions and structure of enterprise planning services

Effective planning at the enterprise is based on a systematic approach based on a comprehensive and consistent study of the state of the enterprise, its internal and external environment. System analysis is designed to find answers to the following questions about the operation of the enterprise: how to identify the system whose activities we are going to plan? in what area and under what conditions does the company operate? How is the enterprise organized and how does it actually function? What are the company's policies and practices currently in place? What are the main priorities of the company's management? how did the company work in the past and how does it work now? what is the share capital structure? what are the company's competitors, what is their market share and how does it change? what laws and government regulations affect the operation of the enterprise, and in what way?

The answers to such questions obtained in the course of a system analysis make it possible to identify all the main factors that limit the growth of an enterprise and interfere with its planned development.

Planning and managing economic activities are closely related to such functions of production management as goal selection, resource definition, process organization, execution control, work coordination, task adjustment, staff motivation, and so on. Many categories of personnel are involved in their implementation - heads of all levels of management, economists-managers, planners-executors, etc. The main functions of the top management of an enterprise are to establish a unified development strategy or to justify the planning goal, to choose the main ways to achieve it, to determine methods and technologies plans development. The heads of other levels of management, as well as specialists in planning services, develop all current and tactical plans. Their functions also include analyzing the external and internal environment of the enterprise, making forecasts for the development of their units, calculating and evaluating the necessary resources, planned indicators, and so on.

The management of planning and economic services of enterprises carry out general, scientific, methodological and other main functions of managing all current and prospective planned activities. The personnel of the planning service, together with the top management, takes part in the development of the enterprise's strategy, the selection and justification of economic goals, the creation of the necessary regulatory framework, the analysis and evaluation of planned and actual results of the final activity.

All services of the enterprise, both production and functional, participate in planning their activities. Planning and economic bureaus or professional groups are organized in shops and departments. The structure of the planning and economic services of an enterprise depends primarily on the size of production, product characteristics, market position, form of ownership, and so on. With a non-shop management structure, planned functions are performed by top-level economists-managers. Each enterprise independently chooses the structure of its planning and economic bodies.

The basis for the choice of organizational structures at the enterprise are usually long-term plans for development, production volumes, standards for the number and ratios of various categories of personnel, and many other factors. An example of the linear subordination of economic services at large enterprises can be called successive structural links: general director → chief economist → economic planning department → planning and financial department → planning and calculation bureau. With functional subordination, the right to make decisions and give guidance is granted in relation to specific functions, regardless of who performs them.

With a linear-functional management structure, at each level, a composition of services is formed that permeates the entire enterprise “from top to bottom”.

In a market economy, there are many types of organizational structures into which scheduled services should organically flow. These are divisional, product, matrix, project, and so on, the choice of which is determined by the strategic objectives of the enterprise.

Conclusion

The content of planning consists in a reasonable determination of the main directions and proportions of the development of production, taking into account the material sources of its provision and market demand. The essence of planning is manifested in the specification of the development goals of the entire organization and each unit separately for a specified period, the definition of economic tasks, the means to achieve them, the timing and sequence of implementation, the identification of material, labor and financial resources necessary to solve the tasks.

Thus, the purpose of planning is to seek to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of enterprises. It provides for the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and the entire enterprise. Therefore, planning is designed to provide interconnection between individual structural divisions of the organization, including the entire technological chain: research and development, production and marketing. This activity is based on the identification and forecasting of consumer demand, analysis and assessment of available resources and prospects for the development of the economic situation. Hence the need to link planning with marketing and control in order to constantly adjust production and sales figures following changes in market demand. The higher the degree of monopolization of the market, the more accurately companies can determine its size and influence its development.

Experience shows that organizations that plan their activities operate more successfully than organizations that do not plan their activities. In an organization using planning, there is an increase in the ratio of profit to the volume of sales, an expansion of the scope of activities, an increase in the degree of satisfaction with the work of specialists and workers.

Today the competition is increasing. The emergence of new markets, financial stabilization measures carried out in our country, lead to the fact that enterprises are forced to develop competitive strategies and plans. Planning is one of the economic methods of management, acting as the main means of using economic laws in the management process, serving to prepare decision-making.

List of sources used

1. Babich T. N. Planning at the enterprise: Proc. settlement – M.: KNORUS, 2005.
2. Bukhalkov M.I. Intracompany planning. Textbook. 2nd edition - M .: Infra - M, 2000.
3. Gnezdilova L.I., Leonov A.E., Starodubtseva O.A. Fundamentals of planning. Proc. allowance. - Novosibirsk, 2000.
4. Ilyin A.I. Planning at the enterprise: Proc. settlement – M.: Nauka, 2003.
5. Pereverzev M.P., Shaidenko N.A., Basovsky L.E. Management: Textbook / Under the general. ed. prof. M.P. Pereverzeva. – M.: INFRA-M, 2002.
6. Platonova N.A., Kharitonova T.V. Enterprise planning: Proc. settlement - M .: "Business and Service", 2005.
7. Starodubtseva O.A., Tishkova R.G. Planning at the enterprise: Uch. settlement - Novosibirsk, 2006.
8. Utkin E.A. Management Course: Textbook for High Schools. - M .: Publishing house "Zertsalo", 1998.

Abstract on the topic “Planning as a function of enterprise management” updated: November 18, 2017 by: Scientific Articles.Ru

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ATconducting

planning forecasting management

Planning is one of the functions of management, which is the process of choosing the goals of the organization and ways to achieve them. Planning provides the basis for all managerial decisions, the functions of organization, motivation and control are focused on the development of strategic plans. The planning process provides the framework for managing the members of the organization.

Planning helps the firm to better cope with the uncertainty of the external environment in which it operates, helps managers answer three key questions

Where is the firm currently located? (Current state of the business).

Where is she going? (Desired state).

How and with what resources can the set goals be achieved? (Most efficient way).

Accordingly, planning is based on the analytical function of management and precedes the function of organizing the implementation of the plans drawn up: analysis - planning - organization and control.

Planning is a set of actions and decisions taken by management that lead to the development of specific strategies designed to help the organization achieve its goals. The planning process is a tool that helps in making managerial decisions. Its task is to provide innovations and changes in the organization to a sufficient extent.

A feature of the planning process is the fact that the description or explanation of many economic phenomena is a process of solving an inaccurate problem based on subjective assessments. Indeed, if the production process can be described to a certain approximation using mathematical formulas, making certain adjustments to them from time to time, then, for example, when planning the economic activity of an enterprise, mathematical methods no longer provide the required accuracy. For example, it is impossible (or, in any case, very risky) to calculate the sales of products even for the next period, relying only on the mathematical apparatus. (p.67.-8)

Disclosure of all aspects related to the planning of the enterprise is the main goal of this course work.

The purpose of this course is a detailed study of the planning function in management and its impact on the effectiveness of the organization's management. In this regard, the following tasks were set:

To study the essence of the concept of "planning" as a management function (principles, concepts) and the effectiveness of organization management

Familiarize yourself with the planning system (types and methods of planning);

We performed a description on a specific example of the planning function in the organization, as well as its impact on the effectiveness of management in the organization.

The object of study for writing a term paper will be the company "TORGSERVISSNAB". The subject for writing a term paper is planning as a management function in an organization.

1. Planningasmainfunctionmanagement

1.1 Kindsandformsplanning

I. From the point of view of the obligatory planning tasks - directive and indicative planning.

Directive planning is a decision-making process that is binding on planning objects. Directive plans are, as a rule, targeted and characterized by excessive detail.

Indicative planning is the opposite of directive planning because the indicative plan is not binding. As part of the indicative plan, there may be mandatory tasks, but their number is very limited. In general, it is guiding, recommendatory in nature. As a management tool, indicative planning is most often used at the macro level. The tasks of the indicative plan are called indicators. These are parameters that characterize the state and directions of economic development. They are developed by government bodies in the course of the formation of socio-economic policy. Indicative planning is also applied at the micro level. Moreover, when drawing up long-term plans, indicative planning is used, and in current planning, directive planning is used. Indicative and directive planning should complement each other and be organically linked.

II. Depending on the period for which the plan is drawn up, and the degree of detail of planned calculations, it is customary to distinguish between long-term (prospective), medium-term and short-term (current) planning.

Currently, considerable attention is paid to long-term planning as a tool for centralized management. Such planning covers a period of 10 to 20 years (usually 10-12 years). It provides for the development of general principles for the company's orientation to the future (development concept); determines the strategic direction and development program, the content and sequence of the implementation of the most important activities that ensure the achievement of the goal.

The main objects of long-term planning are:

organizational structure; production capacities; capital investments; financial requirements; research and development; market share and so on. The long-term planning system uses the extrapolation method, that is, the use of the results of indicators of the past period and on the basis of determining the optimistic goal of spreading several inflated indicators for the future period, in the expectation that the Future will be better than the past. Long-term planning, including medium-term and short-term planning, is widely used in world practice. The long-term plan is developed by the company's management and contains the main strategic goals of the enterprise for the future.

Medium-term planning most often covers a five-year period, since it most closely corresponds to the period of renewal of the production apparatus and product range. These plans form 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; financial strategy; personnel policy; determination of the volume and structure of the necessary resources and forms of material and technical supply, taking into account intra-company specialization and production cooperation. Medium-term plans provide for development in a specific long-term development program. At some enterprises, medium-term planning is combined with the current one. In this case, a so-called rolling five-year plan is drawn up, in which the first year is detailed to the level of the current plan and is essentially a short-term plan.

Short-term planning covers a period of up to a year, including semi-annual, quarterly, monthly, weekly (ten-day) and daily planning. Short-term planning closely links the plans of various partners and suppliers, and therefore these plans can either be coordinated, or certain points of the plan are common to the manufacturing company and its partners. Current or short-term planning is carried out through the detailed development of operational plans for the company as a whole and its individual subsections. For example, marketing programs, plans from research, plans from production, logistics. The main links of the current production plan are calendar plans (monthly, quarterly, semi-annual). This is a detailed specification of the goals and tasks that are set by the long-term and medium-term plans

Strategic planning, as a rule, is focused on the long term and determines the main directions for the development of an economic entity. Through strategic planning, decisions are made about how to expand the business, create new areas of business, stimulate market demand, what efforts should be made to meet customer needs, which markets are best to operate, what products to produce or what services to provide, with what partners. do business, etc. Strategic planning aims to give a comprehensive scientific justification for the problems that the company may face in the future, and on this basis to develop indicators of the company's development for the planning period.

As a result of tactical planning, a plan is drawn up for the economic and social development of the company, which represents a comprehensive program of the production, economic and social activities of the company for the corresponding period. Tactical plans reflect measures to expand production and raise its technical level, upgrade and improve product quality, make fullest use of scientific and technological achievements, and so on. Tactical planning, as a rule, covers the short and medium term, while strategic planning is effective in the long and medium term. Business planning is designed to assess the feasibility of carrying out one or another innovative event, especially one that requires large investments for its implementation.

I think that the above types of planning give the best effect. Any company should apply both long-term and short-term planning. For example, when planning the production of a product as one of the most important elements of a market strategy, it is advisable to apply long-term and operational planning in combination, since planning the production of a product has its own specific features and is determined by the goal, the timing of its achievement, the type of product, and so on.

Planning can also be classified according to the following criteria:

a) coverage levels:

General planning covering all aspects of the problem;

Partial planning, covering only certain areas and parameters;

Planning objects:

Areas of planning:

Sales planning (sales goals, action programs, marketing costs, sales development);

Production planning (production program, production preparation, production progress);

Personnel planning (needs, hiring, retraining, dismissal);

Acquisition planning (needs, purchases, disposal of surplus stocks);

Planning of investments, finances, etc.;

b) planning depth:

Aggregate planning, limited to given contours, for example, planning a workshop as the sum of production sites;

Detailed planning, for example, with a detailed calculation and description of the planned process or object;

Coordination of private plans in time:

Sequential planning, in which the process of developing various plans is one long, coordinated, sequentially implemented process, consisting of several stages;

Simultaneous planning, in which the parameters of all plans are determined simultaneously in one single planning act;

Accounting for data changes:

Rigid planning, which does not provide for the possibility of adjusting plans;

Flexible planning, which provides for such an opportunity;

Sequences in time:

Orderly (current) planning, in which, after the completion of one plan, another is developed;

Rolling planning, in which, after a certain scheduled period, the plan is extended for the next period;

Extraordinary (eventual) planning, in which planning is carried out as needed, for example, during the reconstruction or rehabilitation of an enterprise.

1.2 Principlesandmethodsplanning

The principle of the need for planning means the widespread and mandatory use of plans in the performance of any type of labor activity. This principle is especially important in conditions of free market relations, since its observance corresponds to modern economic requirements for the rational use of limited resources in all enterprises;

The principle of unity of plans provides for the development of a general or consolidated plan for the socio-economic development of an enterprise, that is, all sections of the annual plan must be closely linked into a single comprehensive plan. The unity of plans implies the commonality of economic goals and the interaction of various departments of the enterprise at the horizontal and vertical levels of planning and management;

The principle of continuity of plans lies in the fact that at each enterprise the processes of planning, organizing and managing production, as well as labor activity, are interconnected and must be carried out constantly and without stopping;

The principle of flexibility of plans is closely related to the continuity of planning and implies the possibility of adjusting the established indicators and coordinating the planning and economic activities of the enterprise;

The principle of accuracy of plans is determined by many factors, both external and internal. But in a market economy, the accuracy of plans is difficult to maintain. Therefore, any plan is drawn up with such accuracy that the enterprise itself wants to achieve, taking into account its financial condition, market position and other factors.

In modern planning practice, in addition to the considered classical principles, general economic principles are widely known.

a) The principle of complexity. At each enterprise, the results of the economic activities of various departments largely depend on the level of development of technology, technology, organization of production, use of labor resources, labor motivation, profitability and other factors. All of them form an integral complex system of planned indicators, so that any quantitative or qualitative change in at least one of them leads, as a rule, to corresponding changes in many other economic indicators. Therefore, it is necessary that the planning and management decisions made be comprehensive, ensuring that changes are taken into account both in individual objects and in the final results of the entire enterprise.

b) The principle of efficiency requires the development of such an option for the production of goods and services, which, given the existing limitations of the resources used, provides the greatest economic effect. It is known that any effect ultimately consists in saving various resources for the production of a unit of output. The first indicator of the planned effect may be the excess of results over costs.

c) The principle of optimality implies the need to choose the best option at all stages of planning from several possible alternatives.

d) The principle of proportionality, i.e. balanced accounting of resources and capabilities of the enterprise.

e) The principle of scientific character, i.e. taking into account the latest achievements of science and technology.

f) The principle of detail, i.e. depth of planning.

g) The principle of simplicity and clarity, i.e. compliance with the level of understanding of developers and users of the plan.

Coordination establishes that the activity of no part of the enterprise can be planned effectively if it is carried out independently of the rest of the objects of this level, and the problems that have arisen must be solved jointly.

Integration determines that planning carried out independently at each level cannot be as effective without the interconnection of plans at all levels. Therefore, to solve it, it is necessary to change the strategy of another level. The combination of the principles of coordination and integration gives the well-known principle of holism. According to him, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence. This "all at once" concept of planning is opposed to both top-down and bottom-up sequential planning. There are also such planning principles as centralized, decentralized and combined.

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: experimental, regulatory, balance, calculation and analytical, program-targeted, reporting and statistical, economic - 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 the development of draft plans based on reports, statistics and other information characterizing the real state and changes in the characteristics of the enterprise.

In the planning process, none of the considered methods is applied in its pure form.

There are three main forms of organizing planning:

"top down";

"down up";

"targets down - plans up."

Top-down planning is based on the fact that management creates plans to be carried out by their subordinates. This form of planning can only produce positive results if there is a rigid, authoritarian system of coercion in place.

Bottom-up planning is based on the fact that plans are created by subordinates and approved by management. This is a more progressive form of planning, but in the conditions of deepening specialization and division of labor it is difficult to create a single system of interrelated goals.

Planning "targets down - plans up" combines the advantages and eliminates the disadvantages of the two previous options. Governing bodies develop and formulate goals for their subordinates and stimulate the development of plans in departments. This form makes it possible to create a single system of interrelated plans, since common targets are mandatory for the entire organization.

Planning is based on data from past periods of activity, but the purpose of planning is the activity of the enterprise in the future and control over this process. Therefore, the reliability of planning depends on the accuracy and correctness of the information that managers receive. The quality of planning largely depends on the intellectual level of competence of managers and the accuracy of forecasts regarding the further development of the situation.

1.3 Thingandsystemplanningon theenterprise

Making planned decisions is always associated with the use of resources. A plan is one or another option for using enterprise resources. Therefore, enterprise resources are the subject of enterprise planning. The purpose of resource planning is to optimize their use.

The classification of resources can be different. However, most often in the practice of planning, the following groups of resources are distinguished:

a) Labor resources.

The labor resources of an enterprise are its personnel.

When planning labor resources, it becomes necessary to take into account in the work of the enterprise the personal qualities of employees, individual attitudes and psychological preferences, everyone's deep interest in the final result of labor, and a creative attitude to work.

At the enterprise, the subject of labor resources planning can be the following indicators: the number and structure of employees; labor productivity; remuneration of employees; the need for manpower and training; reducing the use of manual labor; personnel reserve for promotion; norms of time, production, labor intensity of the production program, duration of the production cycle, etc.

b) Production assets.

The subject of planning of fixed production assets are:

Intensive and extensive use of funds; capital-labor ratio of capital productivity and capital intensity of products; measures for the overhaul and modernization of fixed assets; size and structure of the machine park; production capacity of the enterprise and its divisions; commissioning of production capacities and fixed assets; equipment operating modes, etc.

c) Investments.

The subject of planning are three types of investments:

Real, which are understood as long-term investments in material production;

Financial - acquisition of securities and property rights;

Intellectual, providing for investment in personnel (training of specialists, acquisition of licenses, know-how, joint scientific developments).

The objects of planning investment activity can be: newly created and modernized fixed assets, working capital, securities, intellectual values, scientific and technical products. Land can act as a specific object of investment activity.

d) Information.

Information as an economic resource is a formalized body of knowledge of a scientific, technical, industrial, managerial, economic, commercial or other nature. It has an owner, has processing technology, is the subject and product of labor, the subject of protection from unauthorized access.

This is the most important, although not indisputable, resource that is the subject of planning. Time as a resource is present in all planning indicators and is taken into account when evaluating various business projects. In planning, it is customary to talk about saving or wasting time. Time as a resource is present in making any planning decisions. It can be seen as a goal and as a limitation.

e) Entrepreneurial talent.

It is manifested in the ability to most rationally carry out production and commercial activities, based on innovation, responsibility, risk appetite and other personal qualities.

Entrepreneurship is a talent based on innate inclinations. To instill such qualities is quite difficult, and sometimes impossible. It is a non-renewable resource associated with the identity of a particular person.

The planning system is a combination of the main elements:

Planned permanent staff, 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).

I. Planned personnel. It includes all specialists who, to one degree or another, perform planning functions. The apparatus of planners at the enterprise functions in the form of an appropriate organizational structure, which establishes the required number of planners and their distribution among the divisions of the management apparatus, determines the composition of planning bodies, regulates the relationship between planners and divisions, establishes the rights, duties and responsibilities of planners, determines the requirements for their professional level, etc.

II. planning mechanism. It is a set of means and methods by which planned decisions are made and their implementation is ensured.

In general, the planning mechanism includes: goals and objectives of the enterprise; planning functions; planning methods.

Let's take a look at these components.

a) Goals and objectives of the functioning of the enterprise.

Successful achievement of the final goals depends on how they are broken down into sub-goals and tasks during the planning process. In the general case, the goal planning algorithm includes their specification in the technical and economic indicators of the enterprise and the formulation of the main problems that need to be addressed in order to achieve the goals.

b) Planning functions.

Planning functions can include the following:

Reducing complexity. This is overcoming the real-life complexity of planned objects and processes; when planning, it is necessary to highlight the most significant connections and dependencies, break the planning process into separate planned calculations and simplify the process of developing and implementing the plan and monitoring its implementation.

Motivation. With the help of the planning process, the effective use of the material and intellectual potential of the enterprise should be initiated.

Forecasting. One of the functions of planning is the most accurate forecasting of the state of 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 choice of acceptable and best resource use alternatives in terms of constraints.

Function of coordination and integration. Planning should bring people together both in the process of developing a plan and in the course of its implementation, prevent conflicts and take into account the integration of various areas of the enterprise.

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

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

Documentation feature. Planning provides a documented view of the course of production and economic activities.

The function of education and training. Planning has an educational effect through patterns of rational action and allows you to learn from mistakes.

c) Methods of planning. They are understood as a way of carrying out planning, that is, a way of implementing a planning idea.

Most often in planning, traditional methods of justifying planning decisions are used (creativity, adaptive search, accounting system, marginal analysis, rate of return on invested capital, discounting and compounding, sensitivity analysis and stability testing) and various economic and mathematical models (models based on theory of probability and mathematical statistics, methods of mathematical programming, simulation and graph theory).

III. The planning process. Consists of the following steps.

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.

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. Among the possible ways to resolve the problem situation, suitable actions are sought.

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

Grade. Optimizing calculations are carried out to select the best alternative.

Making a planned decision. A single planned solution is selected and executed.

Tools that support the planning process. They allow you to automate the technological process of developing an enterprise plan, from collecting information to making and implementing planned decisions. This includes methodological, technical, informational, software, organizational and linguistic support. The integrated use of these tools allows you to create an automated system of planned calculations.

The essence of planning is manifested in the specification of the development goals of the entire company and each subsection separately for a certain period; determination of economic tasks, means of achieving them, timing and sequence of implementation; identification of material, labor and financial resources that are necessary to solve the assigned tasks.

2. Efficiencymanagementorganization

2.1 conceptandessenceefficiencymanagement

The concept of "management efficiency" has not yet received a clear definition and interpretation either in the scientific literature or in management practice. In domestic and foreign scientific literature on management, there are attempts to divide the concepts of "management effectiveness" and "management efficiency". The effectiveness of management is understood as its target orientation towards the creation of necessary, useful things that can satisfy certain needs, ensure the achievement of final results that are adequate to the goals of management. In a similar interpretation of the concept of "management effectiveness" is characterized by the result, the effect that is achieved by the subject of management due to its influence on the object of management.

A slightly different content fits into the concept of "management efficiency", which is connected, first of all, with the inadequacy of the terms "effect" and "efficiency". The effect is the result, the result of the activity, while the efficiency is characterized by the ratio of the effect to the expenditure of resources that ensured the effect. If we identify the effect of management with its effectiveness, and the costs - with the costs of management, then we will reach the following logical formula for management efficiency.

The use of this qualitative dependence for the quantitative assessment of management efficiency is hindered by a number of circumstances related to the concept of "efficiency":

The problem arises of assessing the enormous diversity of social and production-economic results, which are not reducible to a single measure;

It is difficult to attribute the results obtained to the account of a certain subject or type of management, it is almost impossible to separate them into separate subjects of management and guiding influence;

It is necessary to take into account the time factor - many management activities give an effect after some time (recruitment, training, etc.). Management is connected with the psychology of people, with changes in their behavior, and this is also achieved gradually;

As a result, we get a formula for efficiency, but not for management, but for the entire managed object or process:

The concept of management efficiency largely coincides with the concept of the efficiency of the organization's production activities. However, production management has its own specific economic characteristics. The level of efficiency of the managed object acts as the main criterion for the effectiveness of management. The problem of management efficiency is an integral part of management economics, which includes consideration of:

Management potential, i.e., the totality of all the resources that the management system has and uses. Managerial potential appears in material and intellectual forms;

Management costs and expenses, which are determined by the content, organization, technology and scope of work to implement the relevant management functions;

The nature of managerial work;

Management efficiency, i.e., the effectiveness of people's actions in the course of the organization's activities, in the process of realizing interests, in achieving certain goals.

Efficiency is the effectiveness of the functioning of the system and the management process as the interaction of the managed and control systems, that is, the integrated result of the interaction of the management components. Efficiency shows the extent to which the governing body implements the goals, achieves the planned results.

A number of factors influence the effectiveness of a manager's activity: the employee's potential, his ability to perform certain work; means of production; social aspects of the activities of the staff and the team as a whole; organization culture. All these factors act together, in an integration unity.

Thus, the effectiveness of management is one of the main indicators of improving management, determined by comparing the results of management and the resources spent to achieve them. It is possible to evaluate the effectiveness of management by comparing the received profit and management costs. But such a simplified estimate is not always correct, because:

The result of management is not always in profit;

Such an assessment leads to a direct and indirect result, which hides the role of management in its achievement. Profit often acts as an indirect result;

The result of management can be not only economic, but also social, socio-economic;

Management costs are not always clear enough.

2.2 Conceptsdefinitionsefficiencymanagement

At every level of an organization, managers strive to achieve high results. However, there is no general agreement on the content of the “effectiveness” category. Differences in the definition of managerial efficiency discourage the disposition of different authors to one of the following concepts and approaches to assessing organizational effectiveness Fig.1. In practice, it is advisable to use any of the following concepts, depending on the situation.

1. The target concept of management effectiveness is the concept according to which the organization's activities are aimed at achieving certain goals, and management efficiency characterizes the degree of achievement of the set goals.

According to the goal concept, the organization exists to achieve precise goals. One of the first specialists in the field of management, C. Bernard, stated: “What we understand by efficiency. is to accomplish the tasks set by joint efforts. The degree of their implementation beats the degree of effectiveness. Thus, the target concept discourages purposefulness and rationality - the fundamental principles of the existence of modern Western society.

As indicators that reflect the result of activity, the following are used:

The volume of sales of products (provision of services);

A particle of the organization's product on the market;

The amount of profit;

range of products or services;

Growth rates of sales volumes;

Quality indicators of products (services) of the organization and the like.

Numerous management methods are based on the target concept. However, not because of its attractiveness and external simplicity, the application of the target concept is associated with a number of problems, the most common of which are the following:

Achievement of goals is not easily measured if the organization does not produce material products (goals of educational institutions, government agencies, etc.);

Organizations, for the most part, are trying to achieve several goals, some of which are controversial in content (maximizing profits; ensuring the safest possible working conditions);

It is the existence of a common set of "official" goals of the organization (difficulty reaching agreement among managers) that is controversial.

2. The system concept of management effectiveness is a concept according to which both internal factors and environmental factors influence the performance of an organization, and management efficiency characterizes the degree of adaptation of an organization to its external environment. The systems concept explains why resources should be used for activities that are not directly related to achieving the organization's purpose. That is, the organization must adapt (adapt) to the requirements of the external environment. The systems concept of the organization focuses on two important thoughts:

The survival of an organization depends on its ability to adapt to the demands of its environment;

To meet these requirements, the full cycle of "inputs - process - outputs" should be the focus of management.

3. The concept of management effectiveness based on achieving a "balance of interests" - this concept, according to which the organization's activities are aimed at meeting the expectations, hopes and needs (interests) of all individuals and groups that interact in the organization and with the organization .. Much attention in the evaluation process management efficiency is given to the quality of life, which is understood as the degree of satisfaction of the important personal needs of the employees of the organization by performing work in it. This concept can be used to combine the two previous ones in order to more reliably measure organizational performance.

4. The functional concept of management efficiency is a concept according to which management is considered from the point of view of the organization of labor and the functioning of managerial personnel, and management efficiency characterizes the comparison of the results and costs of the management system itself.

5. The compositional concept of management efficiency is a concept according to which management efficiency is determined by the degree of influence of managerial work on the performance of the organization as a whole.

The managerial personnel, by their activities, influences the reduction of the labor intensity of the production of the product, the increase in the rhythm of work, the improvement of the logistics and maintenance of the main production, the optimization of technical, economic and operational planning. Ultimately, this has a positive effect on the productivity of the organization.

2.3 Approachestoevaluationefficiencymanagement

Along with the above concepts in the theory and practice of management, there are three most common approaches to assessing the effectiveness of management: integral, level and hourly.

An integral approach to assessing the effectiveness of management is based on the construction of a synthetic (integral) indicator that covers several partial (not directly dummy) indicators of management efficiency.

The integral approach appeared as one of the options for overcoming the main shortcoming of the vast majority of management performance indicators - which cannot reflect the multifaceted management efficiency as a whole. It is an attempt to evaluate the effectiveness of management using synthetic (generalizing) indicators that cover several of the most important aspects of the management activities of a particular organization.

The principal formula for calculating the synthetic indicator of management efficiency (W) is as follows:

where R 1 , R 2 , ... R i ; … P n - partial indicators of management efficiency.

It should be noted that in the conditions of market relations and competition, an important generalizing criterion for assessing the effectiveness of managing an organization is its competitiveness.

The competitiveness of an organization can be determined by a rating, that is, an assessment that characterizes its place among other organizations that supply similar products to the market. A high rating (its growth) reflects a high level (growth) of the organization's management efficiency.

The tiered approach to assessing the effectiveness of management identifies three levels of effectiveness in the evaluation process: individual, group, organizational and relevant factors that influence them.

At the base level is individual efficiency, which reflects the level of performance of tasks by specific employees. Managers traditionally measure individual performance through performance measures that provide the basis for pay increases, promotions, and other organizational incentives.

As a rule, employees of the organization work in groups, which makes it necessary to take into account one more concept - group efficiency. In some cases, group effectiveness means the simple sum of the contributions of all members of a group (for example, a group of specialists who work on unrelated projects).

The third type is organizational effectiveness. Organizations are made up of employees and groups; therefore organizational efficiency includes individual and group efficiency. In fact, the basis for the existence of organizations is their ability to perform more work than is possible due to individual efforts.

The task of management is to identify opportunities to improve organizational, group and individual efficiency. Each level (kind) of efficiency, as shown in Fig.1. The model of the relationship between the types of efficiency and the factors that affect their level is influenced by certain factors. In accordance with this, the essence of management is to coordinate the activities of individuals, groups and organizations by performing the four functions of planning, organizing, motivating and controlling.

The hourly approach to assessing management effectiveness identifies short-, medium- and long-term periods in the evaluation process, for each of which specific criteria for assessing management effectiveness can be determined. The hourly approach to assessing management effectiveness is based on a system concept and an additional factor (time parameter). It emerges from it that:

Organizational efficiency is a general category that contains a number of partial categories as components;

the task of management is to maintain an optimal balance between these components.

3. PlanningandefficiencymanagementincompaniesOOO"TORGSERVISSNAB"

3.1 GeneralintelligenceaboutcompaniesLLC "TORGSERVISSNAB"

The company LLC "TORGSERVISSNAB" was established in 2010 and since that time has been operating in the market of the city of Vologda, Vologda region. OOO "TORGSERVISSNAB" is a leader in wholesale sales in the Vologda region. The field of activity of the company is the wholesale of processed products (flour, animal feed), meat products, bread, cereals, granulated sugar, i.e. socially significant products, organization of a customer service system. Thus, in the narrow sense of the word, the mission of LLC "TORGSERVISSNAB" is to assist various firms, organizations to meet their needs; in providing the population with quality products that meet all standards and State Standards. In a broad sense, the mission is to assist firms and organizations in the formation and development of their business.

The enterprise carries out its activities in accordance with the Charter, constituent documents and the legislation of the Russian Federation.

Stages of development LLC "TORGSERVISSNAB"

I - the childhood of the enterprise.

1. the number of warehouses, sections of the enterprise, their capacity in sizes that ensure the specified purchase of products is established;

2. the areas for each warehouse are calculated, their spatial arrangements are determined in the master plan of the enterprise;

3. the shortest routes for the movement of objects of labor in the course of the production process are outlined.

II - the youth of the enterprise.

Worldwide attraction of foreign and domestic investments in order to upgrade fixed assets and modernize economic and technical equipment.

II - the maturity of the enterprise.

1. maximum satisfaction of the solvent demand of consumers;

2. long-term market stability of the enterprise;

3. competitiveness of its products;

4. creating a positive image in the market and recognition from the public.

The enterprise independently carries out its activities, disposes of its products, profits, remaining at its disposal after paying taxes and other obligatory payments.

The number of workers at the enterprise is 81 people. In the LLC "TORGSERVISSNAB" company, the largest number of employees have higher education. The social structure of the staff is presented in (Appendix 3). In addition, it is necessary to note the presence of specialists with secondary specialized education, the share of which is also quite large (40%).

The type of organizational structure of company management is linear-functional. (app. 4). The positive side of such a structure is the competent solution of special issues, the release of the director from resolving issues in which he is less competent. The negative side of such an organizational management structure is a violation of the principle of unity of command, a weak horizontal connection between functional units.

3.2 Pplanningandefficiencymanagementon theexampleLLC "TORGSERVISSNAB"

The entire planning process in an organization is divided into two levels: strategic and operational.

Strategic planning is the definition of the goals and procedures of the organization in the long term.

That is, strategic planning at TORGSERVISSNAB LLC includes:

Annual budget (sales planning for the year by months and by nomenclature);

Budget for 3 months (sales planning for 3 months by item and by counterparties);

Planning costs for the year (i.e. salaries, stationery, purchase of products, etc.).

Operational planning is a system for managing an organization for the current period of time.

Operational planning in TORGSERVISSNAB LLC includes:

Monthly sales plan (sales planning by weeks, by product range, by cash receipts and by counterparties);

Operational results (summed up daily, they compare the sales plan for the current month and the fact of sales in the current month, cash receipts, receivables and customer base);

Scheduling daily payments (scheduled one day before payment).

Operational and strategic plans are coordinated with the head. All planning forms are developed by the planning and economic department in coordination with the sales service. Only after the plan is signed by all services is it approved. But sales targets are raised monthly by management to increase sales, customer base, and cash flow. In this regard, managers increase the effectiveness of management.

Since the effectiveness of the organization as a whole significantly depends on the effectiveness of management, one of the main tasks of the management system is to determine the directions for its improvement. These include, in particular:

Career advancement;

Ensuring an acceptable level of education;

Acquisition of practical experience;

Raising the qualifications of management employees;

Implementation of periodic certification.

Let's take for example OOO "TORGSERVISSNAB"; the company has a staff turnover (about one employee per month), which negatively affects the work of the company. There are also frequent layoffs of employees, and the main thing here is that the company's managers do not have a clear idea about the nature of this phenomenon. These facts show that management efficiency is low (due to improper selection and inability to attract qualified personnel), so ways must be found to improve it. To reduce staff turnover, which contributed to a decrease in production, and on the basis of this, a decrease in the profit of the enterprise, the management planned the following measures:

I. First of all, it is necessary to strengthen the system (ie, to make several stages of the interview) in the selection of personnel and cover the entire spectrum with this work: from hiring to leaving an employee. It is necessary to improve the nomination procedure: information about vacancies, candidates, responsibility of recommenders, regulation of the right to nominate candidates, procedures for discussion, appointment and induction. If we take each of these elements separately, then they seem not very significant. But taken together, they allow us to raise all the work of recruiting to a new level.

II. The use of piecework wages in the enterprise. The introduction of this form of payment is possible only in the production department. That is, the salary of each employee will depend directly on the output, but there is a necessary mandatory minimum of tasks that must be completed by each employee, and the level of the unchanged wage rate also corresponds to it. As a result, employees of the production department will strive to work with more efficiency, which will have a positive effect on the financial and economic condition of the enterprise as a whole.

III. It is necessary to send personnel for training or advanced training in the regional center.

Approximate range of topics for courses, seminars on staff development:

Fundamentals of personnel management at the enterprise;

Financial management of the organization;

Sales management in the organization;

Optimization of business processes and organizational development of the company;

Logistics management.

Also, an approximate range of educational services of the training center can be as follows:

Implementation of such forms of advanced training as courses, seminars, internships.

An appropriate contract must be concluded with each student, and in case of its violation, penalties are included;

Regular assessment of the professional qualities of the employee, the level of his qualifications, the compliance of existing knowledge and skills with the job description;

Briefing on newly introduced technologies; information support for employees.

Having concluded an agreement with these institutions, during several years of study, send students to practice at TORGSERVISSNAB LLC. This will be very beneficial for the company, since in the future it will take less time for a trial period, not three months, but one or even less. Without serious changes in the field of training and retraining of personnel, it is difficult to expect qualitative changes in the work of the enterprise.

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Theoretical and methodological foundations, essence, methods and models of strategic planning of the enterprise. The process of choosing the goals of managing an organization and ways to achieve them. Guidelines for the development of a strategic plan.

As noted, a modern organization is a complex system that includes special specialized types of management activities - management functions. According to E.M. Korotkov, a function is “work that is performed not only to obtain some result, but also to move sequentially from one result to another, to move towards the 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 "The 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 managerial 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. one - 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 an organization, 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 the manager is dealing with a small organization that carries out simple activities, then when drawing up plans, the 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 represents the 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 the 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 methods of planning 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 strive 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. With 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 gives you the opportunity to control the situation.

1. Planning as a function of enterprise management

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 strive to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of the enterprise.

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 expert opinions 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 planning 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.

1) 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.

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

3) in decentralized organizations “from above” determine the goals, resource limits, as well as a single form of plans, 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 predominantly 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 on it.

2. The concept, goals and objectives 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, allocating and redistributing resources, defining performance standards 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.

The most important goals that are pursued in planning at the enterprise are are usually: bulk sales volume, profit and market share. At the current stage of development for most Russian enterprises, the main goal of planning is maximum profit. With the help of planning, business leaders ensure that the efforts of all employees involved in the process of production and economic activity are directed towards achieving the set goals.

The tasks of planning as a process of practical activity include:- formulation the composition of the upcoming planned problems, the definition of a system of expected dangers or prospective opportunities for the development of an enterprise; justification put forward strategies, goals and objectives that the company plans to implement in the coming period, designing the desired future of the organization;- planning the main means of achieving the goals and objectives set, the choice or creation of the necessary means to approach the desired future;- definition resource needs, planning the volume and structure of the necessary resources and the timing of their receipt; design implementation of the developed plans and control over their implementation.

3. Subject, objects and stages of planning at the enterprise

As subject planning, as a science, are the relations that develop between the participants in the production process regarding the establishment and implementation of priorities, proportions and a set of measures to ensure their achievement.

Object of planning at the enterprise is its activity, which is understood as the performance of its functions. And the main functions (types of activity) are: economic activity(the main task of which is to make a profit to meet the social and economic needs of the owner and members of the workforce); social activity(provides conditions for the reproduction of the employee and the realization of his interests: remuneration, safety of working conditions, etc.); environmental activities(aimed at reducing and compensating for the negative impact of its production on the environment)

4. Basic principles and methods of planning

In modern practice planning, in addition to the classical ones considered, general economic principles are widely known.

1. The principle of complexity . At each enterprise, the results of the economic activities of various departments largely depend on the level of development of technology, technology, organization of production, use of labor resources, labor motivation, profitability and other factors.

All of them form an integral complex system of planned indicators, so that any quantitative or qualitative change in at least one of them leads, as a rule, to corresponding changes in many other economic indicators.

Therefore, it is necessary that the planning and management decisions made be comprehensive, ensuring that changes are taken into account both in individual objects and in the final results of the entire enterprise.

2. The Principle of Efficiency requires the development of such an option for the production of goods and services, which, with the existing limitations of the resources used, provides the greatest economic effect. It is known that any effect ultimately consists in saving various resources for the production of a unit of output. The first indicator of the planned effect may be the excess of results over costs.

Planning is an initial and important, general (universal) function in the work of managers of an organization, regardless of the hierarchical level and the specifics of work. The initial stage of the activity of any company is the planning process.

At present, the effective operation of any organization is impossible without a carefully worked out system of plans in advance. The system of plans includes documents for the company as a whole, for various periods for all the most important components of work (operational, medium-term and strategic, production, personnel development, financial, etc.), for various structural elements (divisions, groups and even individual employees).

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

As noted above, planning involves the preliminary forecasting of the conditions in which the organization will operate, and the consideration of deviations from these forecasts and plans that may occur in reality. Therefore, planning is not a one-time act, but a continuous process that involves constant analysis of the real course of events, revision of goals and specific ways to achieve them, ensuring coordination of the efforts of all members of the organization to achieve its goals.

Enterprise managers should take into account that planning is an economic management function that acts as the main means of using economic laws in the business process. Planning is often based on past data, but seeks to determine and control the development of the enterprise in the future. Thus, the purpose of planning as a management function is to seek to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of enterprises that are part of the firm. It provides for the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the efficient use of resources by each production unit and the entire company.

In the economic literature, there are a large number of approaches to understanding the nature of planning. Here are some common definitions of scheduling:

planning can be viewed as a decision-making process related to the future state of the system (business). It includes setting goals, preparing the necessary measures to achieve them within the framework of the created economic potential of the enterprise;
planning - it is the formation of an image of the future, based on a certain understanding of the realities, and therefore an indispensable prerequisite for the realization of the goals set, an indispensable condition for positive progress in solving complex problems;
planning - a process that 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 the way they are distributed.

Summarizing the above definitions, we can conclude that most authors identify the definition of the organization's goals and ways to achieve them as necessary elements of planning.

Under planning function should understand the definition of the goals of the organization and ways to achieve them. This is the most general definition of the concept of planning. Further specification involves the definition of types and forms of planning in the organization.

In modern conditions, the following can be distinguished principles planning.

unity. Since the organization is an integral system, its constituent parts must develop in a single direction. In other words, the plans of each department should be linked to the plans of the entire organization;
participation. It means that each member of the organization becomes a participant in planned activities, regardless of their position, i.e. the planning process must involve all those affected by it. Planning based on the principle of participation is called participatory;
continuity. It means that the planning process in enterprises must be carried out constantly. This is necessary because the external environment of the organization is uncertain and changeable, so the firm must adjust and refine plans to reflect these changes;
flexibility. It consists in providing the ability to change the direction of plans in connection with the occurrence of unforeseen circumstances;
accuracy. Means that any plan must be drawn up with as much accuracy as possible.

The planning function is implemented when compiling and plan approval. Plan- This document including complex indicators-tasks, balanced by resources deadlines and executors responsible behind security research systems, financial-investment, production-commercial, organizational-economic and other measures (actions) aimed at achieving the goals and objectives of the organization (industry, national economy).

Speaking about the classification of plans, it can be noted that, depending on the criterion, experts distinguish various forms and types of planning for the activities of enterprises. Below are some of them.

Kinds planning differ in a number of ways:

a) depending on the duration of the planning period, the following types of planning are distinguished: current - covering a period of time from a month to one year of the enterprise; medium-term - carried out for a period of up to five years; promising - for a period of more than five years;
b) according to the degree of coverage of areas of activity, they distinguish company-wide plans, i.e. planning of all spheres of activity of the enterprise; private plans, i.e. planning certain areas of activity;
c) by objects of functioning (depending on the content of economic activity): production plans; sales; R&D; logistics; financial; personnel planning;
d) depending on the regularity of planning, there are: episodic(irregular, from case to case); periodic(regularly repeated, current or standard). Periodic planning, depending on the sequence of time periods, can be: sliding(with overlapping periods); consistent;
e) from the point of view of the organizational structure of the enterprise, the following types are distinguished: general company planning; activity planning subsidiaries and branches; individual divisions;
f) in terms of content in the aspect of entrepreneurial activity, planning can be strategic, tactical, operational.

Strategic planning It is called upon to determine the general strategic goals and directions for the development of the company, the resources necessary for this and the stages of solving the tasks set. The tactical and current (operational) plans developed on its basis are focused on the actual achievement of the intended goals based on the specific conditions and market conditions at each given stage of development. Therefore, the current plans complement, develop and correct the promising directions of development, taking into account the specific situation.

Operational paying are implemented through a system of budgets that are drawn up for a year or a shorter period for each department - profit center, and then consolidated into a single budget or financial plan of the company.

Budget is a financial plan. It consists of two parts - revenue and expenditure. The revenue part is formed on the basis of sales forecasts. Ego is necessary to achieve the financial indicators outlined by the plan (sales volume, net profit, rate of return on invested capital). The expenditure part represents cost estimates and the distribution of financial resources between departments.

Through the budget, long-term, current and operational plans are linked, as well as plans for all functional areas. The budget is a representation of the plan in monetary units. The budget is reviewed and approved by the top management of the firm.

Based on the sales forecast, the following plans are drawn up: production, supply, inventories, R&D, investment, financing, cash receipts.

Costs form plans for the expenditure of resources of the production units of the organization. The budget of the company covers all aspects of its activities and is based on the operational plans of the departments, so it serves as a means of coordinating and integrating the work of all parts of the company.

Budgeting from zero (BON) - method of more effective control of distribution of costs. The advantage of PBM is that any expenditure must be reaffirmed each time the budget is drawn up, rather than simply being made at “last years” levels regardless of productivity or changes in the external environment. Zero-based budgeting connects planning with the budgeting process and forces each manager at every level to confirm in detail all of his budget requirements.

The core of this system are decision packages, information about each budget alternative. The manager provides a description of what can be expected from a given activity at a minimum level of performance. In another solution package, the manager describes the same task and shows how much can be chosen in performance if more than the minimum funds are received from this budget item. For each budget item, several levels of funding are given. These solution packages are passed on to a higher manager, who starts work on selecting one that suits his own priorities.

A manager who wants to put more emphasis on a certain activity chooses a higher expected level of funding for it. If he runs out of cash before the solution packages run out, then some tasks should be eliminated or cut back. As soon as the manager aligns the packages in his order of preference, they are passed to the higher manager, who must compare them with the packages of all other departments reporting to him.

At each level, BON forces managers to prioritize costs in some order of preference, rather than trying to "empire build" by continuously adding allotments and never cutting any of them. It is not a fail-safe system, but in organizations that gravitate towards bureaucracy and slow development, it forces the reduction of useless and unproductive services and personnel. Thus, managers are forced to decide which activities are important in achieving the goals for which they are responsible, and how much can be spent on each area of activity without jeopardizing the task as a whole.

Depending on the types of plans and forms of organizing planning, planning methods are also distinguished. Planning methods can be divided into the following groups.

By degree of centralization of the planning process distinguished methods:

decentralized, when the organization independently chooses the type of activity, production volumes, markets, pricing policy and other market indicators;
centralized, when the personnel of the organization and the organization as a whole are guided by precise instructions for the implementation of instructions and decisions of higher organizations. The independence of decisions is manifested mainly only in solving internal problems of saving resources and improving quality. The organization does not have the ability to influence the plan as a whole;
indicative, when the development of the organization is regulated on the basis of indicators recommended by the parent organization, or on the basis of indirect, indirect impact, for example, by regulating the taxation system, the size of deductions from the profits of the parent organization (management company);
program-targeted, when the exact terms and results of the implementation of target programs and individual stages are determined. Program-targeted methods provide for clearly defined sets of goals, targeting of distributed resources with an indication of which unit is financed in what volumes, and the procedure for distributing resources in the conditions of program implementation.

By degree of impact on the organization and time horizon planning methods are distinguished:

strategic planning - affect the entire organization, are usually long-term. They can also be of a short-term nature if the decisions made affect the development of the organization as a whole, for example, entering a new market, changing owners or top managers. Methods of strategic planning are based on the application of the principles of a systematic approach and the development of system models, include methods of strategic scenario planning and forecasting;
tactical planning - determine the development of the entire organization in the medium term and the development of its divisions. They include methods of quantitative comparisons, regression analysis, mathematical modeling;
operational planning - designed to manage the organization and its units in the short term. They include methods for solving typical problems, for example, methods for planning production, logistics, planning labor resources, etc.

By the degree of accounting for uncertainties in the external and internal environment there are methods:

deterministic, when changes in the factors of the external and internal environment are not taken into account;
stochastic, when models are applied that take into account probabilistic changes in certain parameters of the control process;
risk, when the main criterion is the risk in assessing the economic consequences of options for management decisions.

By the nature of the applied economic-mathematical models distinguished methods:

optimization (linear, non-linear, dynamic programming);
game theory;
queuing theory;
balance;
regulatory;
engineering and economic.

By the nature of graphic methods:

trend models;
regression;
network planning models;
decision tree modeling.

By degree of use of experience, intuition and non-standard techniques.

standard planning methods using ready-made methods;
methods of expert evaluation (individual, group, collective);
heuristic methods based on obtaining non-standard solutions in conditions where analytical methods cannot be applied.

By the nature and extent of the systems approach methods can be distinguished:

planning on the principle of a black box, based on the analysis of input and output data without studying the patterns of development of objects and planning processes. This method is often used in conditions of scarcity and cost savings for planning. According to its results are unreliable, require the accumulation of statistical data, which in a dynamic environment is difficult to collect and process;
simulation, based on the construction of models that reflect, with varying degrees of enlargement, objects and management processes, partially describing the relationships between them;
system modeling, reflecting all the essential links and elements of planning processes, describing the most important development factors and showing ways to develop the most effective plans. These are the most complex and at the same time the most effective planning methods, since they synthesize all methods based on the construction of a system model containing the patterns of development of control objects and the factors that affect them. The development of a system model requires a significant investment of time and money, but it is precisely such models that provide real competitive advantages.

See: Gerchikova I. N. Management: a textbook for universities. M.: UNITI-DANA, 2004.
See: Ivanov V.V., Tsytovich II. I. Corporate financial planning. SPb. :B AN; Nestor-History, 2010. S. 45.

2 planning as a function of enterprise management. Planning as the most important management function

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