Planning as a function of enterprise management. Planning as a management function The planning function includes types of management activities
Contents of the planning function
Definition 1
Planning is the creation of a future desired image of something and steps to achieve it.
Planning in an organization is the formation of an organizational image in the future. Planning is a prerequisite for achieving organizational goals, as it allows you to formulate steps to achieve it. This makes planning one of the key management functions.
Note 1
The purpose of planning is to ensure the achievement of the organization's goals through the stage-by-stage implementation of assigned tasks.
The planning process can be divided into several stages:
- Forecasting - consideration possible options future, assessment of risks and probabilities;
- Identification and selection of alternatives for company development;
- Formulation of goals;
- Development of an action plan necessary to achieve goals and a schedule of related work;
- Budgeting.
Types of plans
In terms of coverage, plans can be:
- General, which cover the entire activity of the company;
- Private, which cover certain specific areas or types of activities.
- Strategic – aimed at finding opportunities;
- Tactical - designed to create some prerequisites;
- Operational – aimed at realizing opportunities.
According to the subject of planning, it can be divided into:
- Target – intended to determine goals;
- Funds planning – distribution of various resources (material, labor, financial);
- Programmatic - similar to target, but at a lower level, planning steps to achieve a goal, drawing up programs;
- Planning of actions and events - an even lower level of planning, creating a program for a separate event or event.
Planning can also be classified by areas of application (production, sales, personnel planning), by terms (short-term (up to 1 year), medium-term (1 to 3 years), long-term (more than 3 years)), by the possibility of making changes (hard and flexible).
Planning principles
- The principle of unity is consideration of the organization as an integral organism, a system of interconnected elements, the planning of which influences other elements and the activities of the company as a whole;
- Participatory principle – all persons who are affected by the results of this process must participate in the planning process;
- The principle of continuity - planning should be carried out on an ongoing basis, which will allow it to respond to frequent changes in the organization’s external environment and adjust the plan in accordance with them;
- The principle of flexibility is ensuring the ability to make changes to the results of the planning process caused by changes in the external or internal environment or other needs;
- The principle of accuracy is the specification and detailing of plans to the level allowed by the company’s operating conditions and other factors;
- Reality - planning should be based on the actual conditions of the company’s activities and its results should result in achievable goals and plans;
- Providing plan targets with resources - implementation of the plan is impossible without access to the necessary material, labor and financial resources;
- Directiveness - planning must be directed, responsibility must be assigned for each part of the plan.
From an economic point of view, planning is the central link of a company’s economic mechanism, a set of organizational and economic activities that determine the company’s development strategy for the future, long-term (current) tasks, rates, proportions, results of the company’s production and economic activities for various periods of time.
The purpose of planning is to develop and ensure the successful implementation of a plan for the production of competitive products that meet market demand, subject to increasing the socio-economic efficiency of production.
Planning functions: formulation of goals and objectives (prospective, current, operational); choosing ways to achieve goals; identification of necessary resources; achieving proportionality and balance in the activities of all divisions of enterprises; organizing the development and implementation of the plan; control and recording of results.
The basis of the plan is a system of norms and standards that determine the use of all types of enterprise resources.
There are several planning methods.
The balance sheet method ensures the establishment of connections between resource needs and sources of covering them, as well as between sections of the plan (for example, it links the production program with the number of employees). The enterprise draws up balances: production capacity, working time, material, energy, financial.
The calculation and analytical method is used to determine plan indicators, their dynamics and factors that ensure the quantitative level. Includes the following main operations: determining the base level of the main indicators of the plan and their change in the planning period due to the quantitative influence of the main factors; calculation of indices of changes in planned indicators compared to the baseline level.
Economic and mathematical methods involve the development of economic models of planned indicators based on identifying their quantitative dependence on the main factors. These methods allow you to develop several plan options and select the optimal one from the perspective of a given optimality criterion. Machine processing of economic information based on computer technology speeds up planning.
The graphic-analytical method makes it possible to depict the results of economic analysis graphically. Using graphs, a quantitative relationship is revealed between related indicators, for example, between the rate of change in capital productivity, capital-labor ratio and labor productivity.
Network graphs are a type of graphic-analytical methods. With their help, the creation in space and time of complex objects, such as, for example, capital construction or reconstruction of workshops, development and mastery of new equipment, etc., is modeled.
Program-targeted methods ensure the preparation of a plan in the form of a program, i.e. a set of tasks and activities united by one goal and confined to specific deadlines.
Long-term planning is based on forecasting. It is used to determine the tempo economic development enterprises, future needs for traditional and new types of products. The company's sales strategy for various sales markets, capacity, production costs, and profits are predicted.
The goals and objectives of the long-term long-term plan are specified in the medium-term plan. Current annual planning concretizes the medium-term plan and clarifies its indicators. The structure and indicators of the annual plan are identical to the medium-term plan.
Operational production planning clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units: workshop, section, team, workplace.
Question 3 Accounting management of a company
The chief accountant of a company is essentially the manager of the company's accounting department if he is subordinate to a group of people who carry out accounting and prepare financial statements.
Top manager (manager) and chief accountant of the company, carrying out the organization accounting, can independently install:
accounting policy;
organizational form of accounting work (based on specific business conditions);
form and methods of accounting, technology for processing accounting information, based on the forms and methods in force in the Russian Federation, subject to general methodological principles;
system of internal production (management) accounting, reporting and control.
The accounting policy of a company is understood as the set of accounting methods chosen by it - primary observation, cost measurement, current grouping and final generalization of factors of economic activity.
Accounting methods include methods of grouping and assessing the facts of economic life, extinguishing the value of assets, methods of organizing document flow, inventory, methods of using accounting accounts, systems of accounting registers, information processing and other relevant methods, methods and techniques.
Question 4 Supply and logistics management of the company
Supply represents the first stage of movement of the initial factors of production in the enterprise. Its function is to ensure the influx of potential fixed assets (machines, buildings, land plots, etc.), purchased services and materials by purchasing, delivering them to the territory of the enterprise, preparing them for use at the production stage, which ensures the availability of the necessary material resources for production process.
The task of enterprise supply management is not only to acquire initial resources exclusively in ownership or ensure their physical availability, but also to guarantee the possibility of obtaining the resources necessary for the production process, in right time in future. The second part of the problem is solved by managers developing a supply program, which records the types and quantities of materials purchased in various markets, as well as the time of purchase of one or another type of material.
Delivery conditions are fixed in the contract (agreement) between the supplier and the buyer. Depending on the type of goods and the procurement method, there are contracts of purchase and sale, rental, leasing, rental, hire, provision for use on a reimbursable basis, contract for the performance of work or services, contract for the manufacture of products from the customer’s material.
There are also specific contracts that legally express different kinds supply strategies, and their essence is that in many cases the relationship between supplier and buyer is of a long-term strategic nature and goes beyond single purchases.
Question 5 Company production management
The production function covers exclusively the internal processes of processing and processing factors of production in the enterprise.
The main task of management in the field of production industrial enterprise is the formation of a rational production program and effective management of its implementation.
The formation of a rational production program begins with managers allowing the “produce-purchase” alternative.
To carry out a specific production program, management selects and implements the most appropriate of possible methods of organizing production.
The specific organization of the production process depends both on the market situation and on the structure of the enterprise's production capacity.
The essential tasks of production process management include the development of a short-term production program and production process planning.
To form a short-term production program, the manager needs to know the sales program, the production preparation program, including the preparation of production equipment and personnel, have the necessary premises and combine all this, creating a single production organization.
Based on the required quantity of products produced within a given situation, a production program is calculated, which is detailed for each production unit and establishes the production volumes of each type of product.
Question 6 Company finance management
Many financial planning problems, with a certain degree of convention, can be divided into two subsets: general and specific. General tasks may include tasks relating to the financial activities of the company as a whole, and private tasks - the financial activities of the company's divisions. According to the principle of systematicity, specific tasks must be coordinated (in terms of goals, resources and other parameters) with general tasks.
In conditions market relations There is an objective need to determine trends in the financial condition of the company, orientation in financial capabilities and prospects (obtaining a bank loan, attracting foreign investment), and assessing the financial condition of other business entities. The financial strategy of the company addresses these issues.
Financial strategy - a strategy for providing a company with cash - covers all aspects of its activities, including optimization of fixed and working capital, profit distribution, non-cash payments, tax and pricing policies, valuable papers. By comprehensively taking into account the financial capabilities of the company, objectively considering the nature of internal and external factors, financial strategists ensure that the financial and economic capabilities of the company correspond to the conditions prevailing in the market.
Operational financial planning consists of drawing up and executing a payment calendar. A payment calendar is a financial document that reflects in detail the operational cash flow of a company. Since the entire turnover passes through settlement, current, loan, currency and other accounts, the payment calendar represents the movement Money on their receipt and use.
The payment calendar specifies the current financial plan, clarifies its indicators, and gives a complete picture of the state of payments and settlements in the analyzed period.
Introduction
1. The 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 abstract is “Planning as a function of enterprise management.”
The topic is relevant at the present time, because in the conditions market economy The sustainability and success of any economic entity can only be ensured by effective planning of its economic activities. Planning, as a central element of management, covers a system of principles, methods, forms and techniques for regulating the market mechanism in the field of using limited resources in order to increase the competitiveness of an economic entity.
Today, competition is increasing. The emergence of new markets and financial stabilization measures taken in our country lead to the fact that enterprises are forced to develop competitive strategies and plans.
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;
- research into planning principles and methods;
- study of planning functions and the structure of planning services of an enterprise.
1. The essence of planning: basic concepts, subject and tasks of planning
The essence of planning in a market economy is the scientific justification at enterprises of the upcoming economic goals of their development and forms of economic activity, the selection of the best ways to implement them, based on the most complete identification of the types, volumes and timing of the production 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 that, with 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 planning goal is to obtain maximum profit. With the help of planning, enterprise managers ensure that the efforts of all workers involved in the process of production and economic activity are directed towards achieving their goals.
Market planning at an enterprise serves as the basis for modern marketing, production management and, in general, the entire economic management system.
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; resources necessary to complete assigned tasks; proportions, that is, maintaining proportionality between the individual elements of production; organization of plan implementation and control.
Planning of internal production activities is an important function of production management in an enterprise. General management functions directly relate to the planned activities of enterprises, and they, in turn, serve as their basis. Basic economic, organizational, managerial and social functions enterprises should be closely connected with the chosen one in the process of planning its development economic activity and be reflected quite fully in both short-term and long-term plans.
Market planning at an enterprise should serve as the basis for organizing and managing production, and be a regulatory framework for the development and adoption of rational organizational and management decisions. In the internal production plan, as in any other, individual parts or functions are combined into a single comprehensive system of socio-economic development of the enterprise.
Enterprise planning is an interconnected scientific and practical activity of people, the subject of which is the system of free market relations between labor and capital in the production, distribution and consumption of material and spiritual values. In modern domestic production, planning functions at enterprises determine not only the main subject of economic planning activity, but also mainly the object of this planning.
The enterprise planning methodology covers a set of theoretical conclusions, general principles, scientific principles, economic provisions, modern market requirements and methods of developing plans recognized by best practice. The planning methodology characterizes the composition of the methods, methods and techniques used at a particular enterprise to justify specific planned indicators, as well as the content, form, structure and procedure for developing the plan. The process of developing a comprehensive plan for socio-economic development is a very complex and labor-intensive subject for each enterprise and therefore must be carried out in accordance with the accepted planning technology. It regulates the generally accepted procedure, established deadlines, necessary content, the required sequence of procedures for drawing up various sections of the plan and the justification of its indicators, and also regulates the mechanism of interaction between production units, functional bodies and planning services and joint daily activities.
The methodology, methods and technology of planning activities at enterprises most fully determine the overall subject of planning. The general or final subject of planning activities at enterprises are draft plans, which have various names: comprehensive plan, work order, business plan and others.
Planning tasks as a process of practical activity include:
– formulating the composition of upcoming planned problems, determining the system of expected dangers or expected opportunities for the development of the enterprise;
– justification of the put forward strategies, goals and objectives that the enterprise plans to implement in the coming period, designing the desired future of the organization;
– planning the main means of achieving set goals and objectives, choosing or creating the necessary means to move closer to the desired future;
– determining the need for resources, planning the volumes and structure of the necessary resources and the timing of their receipt;
– designing the implementation of 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 real performance indicators of the enterprise;
3) monitoring and analysis of final results, adjustment of actual indicators and improvement of the enterprise’s activities.
The correct choice of the type, content and technology of on-farm planning at enterprises is essential not only for justifying goals and plans, but also for increasing production efficiency and the quality of goods and services produced, and entering the foreign market.
The end result of planning is the expected economic effect, which determines general view the degree of achievement of specified 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 planning methods used at 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 management decisions made, contain reasonable calculations of production volumes and sales of products, carry out an economic assessment of costs and resources, as well as the final results of production. During the preparation of plans, managers at all levels of management outline a general program of their actions, establish the main goal and result of joint work, determine the participation of each department or employee in the overall activity, combine individual parts of the plan into a single economic system, coordinate the work of all planners and make a decision on a unified line of labor behavior in the process of implementing adopted plans.
For the first time, the general principles of planning were formulated by A. Fayol. He formulated five principles as the main requirements for developing a program of action or plans for an enterprise:
- The principle of the need for planning means the widespread and mandatory application of plans when performing any type of work 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 presupposes the commonality of economic goals and the interaction of various divisions of the enterprise at the horizontal and vertical levels of planning and management.
- The principle of continuity of plans is that at every enterprise the processes of planning, organizing and managing production, as well as work activities, 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 established indicators and coordinating the planning and economic activities of an 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, every plan is drawn up with the 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 classical ones considered, general economic principles are widely known.
- The principle of complexity. At each enterprise, the results of economic activity of various divisions largely depend on the level of development of equipment, technology, production organization, use of labor resources, labor motivation, profitability and other factors. All of them form an integral integrated 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 are 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 an option for the production of goods and services that, given the existing limitations of the resources used, ensures the greatest economic effect. It is known that any effect ultimately consists in saving various resources per unit of production. The first indicator of the planned effect can be the excess of results over costs.
- The principle of optimality implies the need to select 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 science, that is, accounting latest achievements 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 guide the enterprise towards achieving the best economic performance. Many principles are closely interrelated and intertwined. Some of them operate in one direction, such as efficiency and optimality. Others, such as flexibility and precision, in different directions.
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 the following planning methods:
A) Experimental - this is the design of norms, standards and models of plans based on conducting and studying 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, rates of tariff contributions and fees, depreciation rates, standards for the need for working capital etc.
C) Balance sheet - lies in the fact that by building balance sheets, a link is achieved between the available financial resources and the actual need for them.
D) Program-targeted - a system of methods for planning and managing a program, which includes: assessment and selection of problems for which programs will be developed; formation and optimization of programs; determining the required resources and distributing them between program elements; establishing a program management system and ensuring organizational impact; coordination and control of work on programs.
D) Budget method (budgeting). To organize a system for analyzing cash flow planning at 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 execution of a hierarchical system of enterprise budgets. The budget system will allow us to establish strict current and operational control over the receipt and expenditure of funds and create real conditions for developing an effective financial strategy.
E) The calculation and analytical method is based on the breakdown of the work performed and the grouping of the resources used by elements and relationships, 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 of developing draft plans based on reports, statistics and other information characterizing the real state and changes in the characteristics of the enterprise's activities.
3. Planning functions and structure of enterprise planning services
Effective planning at an 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 an enterprise: how to identify the system whose activities we are going to plan? In what area and under what conditions does the enterprise operate? How is the enterprise organized and how does it actually function? What company policies and practices are 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 is it changing? What laws and government regulations affect the operation of the enterprise, and how?
The answers to such questions obtained during the system analysis make it possible to identify all the main factors that limit the growth of the enterprise and interfere with its planned development.
Planning and management economic activity closely related to such functions of production management as choosing a goal, determining resources, organizing the process, monitoring execution, coordinating work, adjusting tasks, motivating personnel, and so on. Many categories of personnel are involved in their implementation - managers of all levels of management, economists-managers, planners-executors, etc. The main functions of the top management of the enterprise are to establish a unified development strategy or justify the planning goal, select the main ways to achieve it, determine methods and technology development of plans. Heads of other management levels, as well as specialists from planning services, develop all current and tactical plans. Their functions also include analyzing the external and internal environment of the enterprise, drawing up forecasts for the development of their divisions, calculating and assessing the necessary resources, planned indicators, and so on.
The management of economic planning services of enterprises carries out general, scientific, methodological and other main functions for managing all current and future planning activities. The planning service personnel, together with senior management, takes part in the development of the enterprise strategy, the selection and justification of economic goals, the creation of the necessary regulatory framework, the analysis and assessment of the planned and actual results of the final activities.
All services of the enterprise, both production and functional, participate in planning their activities. Planning and economic bureaus or professional groups are organized in workshops 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 shopless management structure, planning functions are performed by top-level economists-managers. Each enterprise independently chooses the structure of its economic planning bodies.
Basis for selection organizational structures They usually serve at the enterprise long-term plans on 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 the following structural links: general director → chief economist → economic planning department → financial planning department → planning and accounting 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 planning 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 production development, taking into account the material sources of its provision and market demand. The essence of planning is manifested in specifying the development goals of the entire organization and each department separately for a specified period, defining economic objectives, means of achieving them, timing and sequence of implementation, identifying the material, labor and financial resources necessary to solve the assigned tasks.
Thus, the purpose of planning 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 enterprises. It involves the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and the entire enterprise. Therefore, planning is intended to ensure interconnection between individual structural divisions of the organization, including the entire technological chain: research and development, production and sales. This activity is based on identifying and forecasting consumer demand, analysis and assessment of available resources and prospects for the development of economic conditions. This implies the need to link planning with marketing and control in order to constantly adjust production and sales indicators following changes in market demand. The higher the degree of market monopolization, the more accurately companies can determine its size and influence its development.
Experience shows that organizations that plan their activities function more successfully than organizations that do not plan their activities. In an organization that uses planning, there is an increase in the ratio of profit to sales volume, an expansion of the scope of activity, and an increase in the degree of job satisfaction of specialists and workers.
Today, competition is increasing. The emergence of new markets and financial stabilization measures taken in our country lead to the fact that enterprises are forced to develop competitive strategies and plans. Planning is one of the economic management methods, serving as the main means of using economic laws in the business process, serving to prepare decisions.
List of sources used
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2. Bukhalkov M.I. Intra-company planning. Textbook. 2nd edition - M.: Infra - M, 2000.
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4. Ilyin A.I. Planning at the enterprise: Proc. village – M.: Nauka, 2003.
5. Pereverzev M.P., Shaidenko N.A., Basovsky L.E. Management: Textbook / Ed. ed. prof. M.P. Pereverzeva. – M.: INFRA-M, 2002.
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Abstract on the topic “Planning as a function of enterprise management” updated: November 18, 2017 by: Scientific Articles.Ru
1. The essence of planning
1.1 Planning principles
1.2 Planning methods
2. Types of planning
2.1 Long-term and strategic plans
2.2 Tactical and operational planning
3. Business plan of the organization
Conclusion
Literature
Introduction
The planning function, as one of the main management functions, has now acquired qualitatively new features and characteristics; planning received a fundamentally new content, since the need for it is determined by the scale of socialization of production. Expanding planning horizons means that it carries out 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, as early as possible, to take into account all internal and external factors that provide favorable conditions for the normal functioning and development of the enterprise.
Planning is an attempt to look into the future; it helps to assess the scale of the organization, identify competitors, find its niche in the market, and determine the paths and goals of the organization’s strategic achievements. The plans reflect all production and economic activities of the enterprise. Based on plans, managers determine the strengths and weaknesses of the organization, analyze them and develop tactics for their actions, assess the situation in the field of finance, marketing, production and other areas. Figuratively speaking, we are talking about determining “where we are currently, where we want to go and how we are going to do it.”
The development of an economic system is not a simple increase in its production capacity, but movement towards a specific goal. In the process of development, the unity of actions of individual elements of the system is required - this can be ensured by planning the entire activity of the enterprise. Planning is not only an active and conscious pursuit of the future, but at the same time it is also a concept of goal-directed behavior.
1. The essence of planning
Planning is a way to achieve a goal based on the balance and sequence of operations; it is a kind of tool for making management decisions. Planning decisions can be associated with setting goals and objectives, developing a strategy, distributing and redistributing resources, determining performance standards in the coming period. Making such decisions consists of the planning process in a broad sense. In a narrow sense, planning is drawing up special documents - plans, defining the specific steps of the organization to achieve its goals.
Until the mid-twentieth century, firms operated primarily in conditions of stable excess of demand over supply and constant external environment. This allowed them to work based on 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, we had to engage in mid- and long-term planning and draw up long-term target programs.
In the 1960s–1970s. the overall pace of development accelerated, and changes in the environment became unexpected. This led to the transformation of long-term planning into strategic planning, which was based on future possibilities. 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 occur so rapidly and unpredictably that long-term strategic plans ceased to meet the needs of economic practice. In addition to them, strategic programs began to be drawn up to quickly take these changes into account in current decisions.
The plans reflect: forecasts for the organization's future development; intermediate and final tasks and goals facing it and its individual divisions; mechanisms for coordinating current activities and allocating resources; contingency 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 to most effectively implement them.
In some large organizations, planning is carried out planning committee, whose members are usually the heads of departments, as well as the planning department and its local 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 to provide resources.
If the organization is multi-level, 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 interconnected links in the management chain is required.
Taking into account the degree of centralization of the organization's management, the planning process can be carried out in three ways.
1) if it is high, planning bodies single-handedly make most decisions relating not only to the organization as a whole, but also to individual divisions.
2) at an average level, they make only fundamental decisions, which are subsequently detailed in departments.
3) in decentralized organizations, goals, resource limits, as well as a unified form of plans are determined “from above,” and the plans are already drawn up by the units themselves. In this case, the central planning authorities coordinate them, link them and bring them into the overall plan of the organization.
Depending on the economic capabilities of the organization, three approaches to drawing up plans 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 some favorable opportunities arise. Because there may simply not be enough funds to implement them. This satisfaction approach is used mainly by small firms whose main goal is survival.
Wealthier organizations can afford to change plans to adapt to new opportunities and to attract additional funds of which they have surplus to exploit them. Thus, plans once drawn up can be adjusted depending on the situation. This approach to planning is called adaptation.
Finally, businesses with significant resources can use an optimization approach to planning based on objectives, so that if the project expects to be profitable, no expense is spared.
1.1 Planning principles
The effectiveness of the planning function depends on what principles managers follow when drawing up plans.
Planning is based on the following principles:
1) Participation of the maximum number of employees organization in working on the plan already at the earliest stages of its preparation. As a rule, people are quicker and more willing to complete those tasks that they have set for themselves than those “ordered from above,” since they are closer and more understandable to them.
2) Continuity, due to the relevant nature of the company’s economic activities. In accordance with it, planning is considered not as a single act, but as a constantly repeating process, within the framework of which all current plans are developed taking into account the implementation of past ones and the fact that they will serve as the basis for drawing up plans in the future.
3) Flexibility, suggesting the possibility of adjustment or revision at any time of previously made decisions in accordance with changing circumstances. To ensure flexibility, so-called “windows” are included in the plans, allowing freedom of maneuver within certain limits.
4) The unity and interconnectedness of individual parts of the organization requires compliance with the following principle: coordination of plans. It is implemented through their coordination and integration. Coordination carried out “horizontally”, that is, between units of the same level, and integration– “vertically”, between superior and inferior ones.
5) An important planning principle is efficiency, suggesting that the costs of drawing up a plan should be less than the effect brought by its implementation.
6) Creating the necessary conditions for the implementation of the plan– organizational, resource, ideological, etc.
7) Completeness of planning,– i.e. When planning, all situations and events must be taken into account.
8) Planning accuracy – everything is used to achieve it modern methods, forecasting tools and procedures.
9)Clarity of planning, – those. the goals set should be simple, easy, accessible to all members of the organization.
The principles listed above are universal, suitable for different levels of management; at the same time, each of them can also use its own specific principles.
For example, when planning at the workshop level, the principle plays an important role bottleneck, according to which production output must be determined based on the capabilities of the piece of equipment with the lowest productivity. At the same time, it is usually not used at the enterprise level, but it plays a crucial role here. scientific character planning.
1.2 Planning methods
The main goal of planning is to, as far as possible under given conditions, find the optimal solution to the problems facing the organization. This is not always possible, but it is necessary to strive for it.
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Introduction
1. The 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
Bibliography
Introduction
The topic of the presented abstract 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 activities. Planning, as a central element of management, covers a system of principles, methods, forms and techniques for regulating the market mechanism in the field of using limited resources in order to increase the competitiveness of an economic entity.
Today, competition is increasing. The emergence of new markets and financial stabilization measures taken in our country lead to the fact that enterprises are forced to develop competitive strategies and plans.
Within the framework of this topic, the following main tasks are solved:
· study of the essence of planning, that is, the basic concepts, subject and tasks of planning;
· research into principles and methods of planning;
· study of planning functions and the structure of planning services of an enterprise.
1 . The essence of planning: basic concepts, subjectand planning tasks
The essence of planning in a market economy is the scientific justification at enterprises of the upcoming economic goals of their development and forms of economic activity, the selection of the best ways to implement them, based on the most complete identification of the types, volumes and timing of the production 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 that, with 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 planning goal is to obtain maximum profit. With the help of planning, enterprise managers ensure that the efforts of all workers involved in the process of production and economic activity are directed towards achieving their goals.
Market planning at an enterprise serves as the basis for modern marketing, production management and, in general, the entire economic management system.
Plan is a document reflecting 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; resources necessary to complete assigned tasks; proportions, that is, maintaining proportionality between the individual elements of production; organization of plan implementation and control.
Planning of internal production activities is an important function of production management in an enterprise. General management functions directly relate to the planned activities of enterprises, and they, in turn, serve as their basis. In the process of planning its development, the main economic, organizational, managerial and social functions of an enterprise should be closely related to the chosen economic activity and be reflected quite fully in both short-term and long-term plans.
Market planning at an enterprise should serve as the basis for organizing and managing production, and be a regulatory framework for the development and adoption of rational organizational and management decisions. In the internal production plan, as in any other, individual parts or functions are combined into a single comprehensive system of socio-economic development of the enterprise.
Enterprise planning is the interconnected scientific and practical activity of people, the subject of study of which is the system of free market relations between labor and capital in the course of production, distribution and consumption of material and spiritual values. In modern domestic production, planning functions at enterprises determine not only the main subject of economic planning activity, but also mainly the object of this planning.
The enterprise planning methodology covers a set of theoretical conclusions, general principles, scientific principles, economic provisions, modern market requirements and methods of developing plans recognized by best practice. The planning methodology characterizes the composition of the methods, methods and techniques used at a particular enterprise to justify specific planned indicators, as well as the content, form, structure and procedure for developing the plan. The process of developing a comprehensive plan for socio-economic development is a very complex and labor-intensive subject for each enterprise and therefore must be carried out in accordance with the accepted planning technology. It regulates the generally accepted procedure, established deadlines, necessary content, the required sequence of procedures for drawing up various sections of the plan and the justification of its indicators, and also regulates the mechanism of interaction between production units, functional bodies and planning services, and joint daily activities.
The methodology, methods and technology of planning activities at enterprises most fully determine the overall subject of planning. The general or final subject of planning activities at enterprises are draft plans, which have various names: comprehensive plan, work order, business plan and others.
Planning tasks as a process of practical activity include:
Formulating the composition of upcoming planned problems, determining the system of expected dangers or expected opportunities for the development of the enterprise;
Justification of the put forward strategies, goals and objectives that the enterprise plans to implement in the coming period, designing the desired future of the organization;
Planning the main means of achieving set goals and objectives, selecting or creating the necessary means to move closer to the desired future;
Determining resource needs, planning the volumes and structure of necessary resources and the timing of their receipt;
Designing the implementation of developed plans and monitoring their implementation.
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 real performance indicators of the enterprise;
3) monitoring and analysis of final results, adjustment of actual indicators and improvement of the enterprise’s activities.
The correct choice of the type, content and technology of on-farm planning at enterprises is essential not only for justifying goals and plans, but also for increasing production efficiency and the quality of goods and services produced, and entering the foreign market. planning principle method function
The end result of planning is the expected economic effect, which determines in general terms the degree of achievement of specified target indicators, socio-economic and other goals. Comparison of the planned and actual effect is the basis for assessing the achieved final results, but also the degree of scientific development of the planning methods used at the enterprise.
2. Planning principles and methods
Activity planning is the most important function of production management in every enterprise. The plans reflect all management decisions made, contain reasonable calculations of production volumes and sales of products, carry out an economic assessment of costs and resources, as well as the final results of production. During the preparation of plans, managers at all levels of management outline a general program of their actions, establish the main goal and result of joint work, determine the participation of each department or employee in the overall activity, combine individual parts of the plan into a single economic system, coordinate the work of all planners and make a decision on a unified line of labor behavior in the process of implementing adopted plans.
For the first time, the general principles of planning were formulated by A. Fayol. He formulated five principles as the main requirements for developing a program of action or plans for an enterprise:
1. The principle of the need for planning means the widespread and mandatory application of plans when performing any type of work 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.
2. 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 presupposes the commonality of economic goals and the interaction of various divisions of the enterprise at the horizontal and vertical levels of planning and management.
3. The principle of continuity of plans is that at every enterprise the processes of planning, organizing and managing production, as well as work activities, are interconnected and must be carried out constantly and without stopping.
4. The principle of flexibility of plans is closely related to the continuity of planning and assumes the possibility of adjusting established indicators and coordinating the planning and economic activities of the enterprise.
5. 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, every plan is drawn up with the 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 classical ones considered, general economic principles are widely known.
1. The principle of complexity. At each enterprise, the results of economic activity of various divisions largely depend on the level of development of equipment, technology, production organization, use of labor resources, labor motivation, profitability and other factors. All of them form an integral integrated 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 are 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 an option for the production of goods and services that, given the existing limitations of the resources used, ensures the greatest economic effect. It is known that any effect ultimately consists in saving various resources per unit of production. The first indicator of the planned effect can be the excess of results over costs.
3. The principle of optimality implies the need to select the best option at all stages of planning from several possible alternatives.
4. The principle of proportionality, that is, a balanced accounting of the resources and capabilities of the enterprise.
5. The principle of science, that is, taking into account the latest achievements of science and technology.
6. The principle of detail, that is, the degree of planning depth.
7. 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 guide the enterprise towards achieving the best economic performance. Many principles are closely interrelated and intertwined. Some of them operate in one direction, such as efficiency and optimality. Others, such as flexibility and precision in different directions.
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 the following planning methods:
a) Experimental - this is the design of norms, standards and models of plans based on conducting and studying 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, rates of tariff contributions and fees, depreciation rates, standards for working capital requirements, etc.
c) Balance sheet - lies in the fact that by constructing balance sheets, a link is achieved between the available financial resources and the actual need for them.
d) Program-targeted - a system of methods for planning and managing a program, which includes: assessment and selection of problems for which programs will be developed; formation and optimization of programs; determining the required resources and distributing them between program elements; establishing 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 at 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 execution of a hierarchical system of enterprise budgets. The budget system will allow us to establish strict current and operational control over the receipt and expenditure of funds and create real conditions for developing an effective financial strategy.
f) The calculation and analytical method is based on the breakdown of the work performed and the grouping of the resources used by elements and relationships, 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 of developing draft plans based on reports, statistics and other information characterizing the real state and changes in the characteristics of the enterprise’s activities.
3. Functionsplanningand structure of enterprise planning services
Effective planning at an 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 an enterprise: how to identify the system whose activities we are going to plan? In what area and under what conditions does the enterprise operate? How is the enterprise organized and how does it actually function? What company policies and practices are 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? Who are the company's competitors, what is their market share and how is it changing? What laws and government regulations affect your business, and how?
The answers to such questions obtained during the system analysis make it possible to identify all the main factors that limit the growth of the enterprise and interfere with its planned development.
Planning and management of economic activity are closely related to such functions of production management as choosing a goal, determining resources, organizing the process, monitoring execution, coordinating work, adjusting tasks, motivating personnel, and so on. Many categories of personnel are involved in their implementation - managers of all levels of management, economists-managers, planners-executors, etc. The main functions of the top management of the enterprise are to establish a unified development strategy or justify the planning goal, select the main ways to achieve it, determine methods and technology development of plans. Heads of other management levels, as well as specialists from planning services, develop all current and tactical plans. Their functions also include analyzing the external and internal environment of the enterprise, drawing up forecasts for the development of their divisions, calculating and assessing the necessary resources, planned indicators, and so on.
The management of economic planning services of enterprises carries out general, scientific, methodological and other main functions for managing all current and future planning activities. The planning service personnel, together with senior management, takes part in the development of the enterprise strategy, the selection and justification of economic goals, the creation of the necessary regulatory framework, the analysis and assessment of the planned and actual results of the final activities.
All services of the enterprise, both production and functional, participate in planning their activities. Planning and economic bureaus or professional groups are organized in workshops 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 shopless management structure, planning functions are performed by top-level economists-managers. Each enterprise independently chooses the structure of its economic planning bodies.
The basis for choosing organizational structures at an enterprise is usually long-term development plans, 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 the following structural links: general director > chief economist > economic planning department > financial planning department > planning and accounting 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 planning 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 production development, taking into account the material sources of its provision and market demand. The essence of planning is manifested in specifying the development goals of the entire organization and each department separately for a specified period, defining economic objectives, means of achieving them, timing and sequence of implementation, identifying the material, labor and financial resources necessary to solve the assigned tasks.
Thus, the purpose of planning 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 enterprises. It involves the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and the entire enterprise. Therefore, planning is intended to ensure interconnection between individual structural divisions of the organization, including the entire technological chain: research and development, production and sales. This activity is based on identifying and forecasting consumer demand, analysis and assessment of available resources and prospects for the development of economic conditions. This implies the need to link planning with marketing and control in order to constantly adjust production and sales indicators following changes in market demand. The higher the degree of market monopolization, the more accurately companies can determine its size and influence its development.
Experience shows that organizations that plan their activities function more successfully than organizations that do not plan their activities. In an organization that uses planning, there is an increase in the ratio of profit to sales volume, an expansion of the scope of activity, and an increase in the degree of job satisfaction of specialists and workers.
Today, competition is increasing. The emergence of new markets and financial stabilization measures taken in our country lead to the fact that enterprises are forced to develop competitive strategies and plans. Planning is one of the economic management methods, serving as the main means of using economic laws in the business process, serving to prepare decisions.
Bibliography
1. Babich T.N. Planning at the enterprise: Proc. village - M.: KNORUS, 2005.
2. Bukhalkov M.I. Intra-company planning. Textbook. 2nd edition - M.: Infra - M, 2000.
3. Gnezdilova L.I., Leonov A.E., Starodubtseva O.A. Basics of planning. Textbook allowance. - Novosibirsk, 2000.
4. Ilyin A.I. Planning at the enterprise: Proc. village - M.: Nauka, 2003.
5. Pereverzev M.P., Shaidenko N.A., Basovsky L.E. Management: Textbook / Ed. ed. prof. M.P. Pereverzeva. - M.: INFRA-M, 2002.
6. Platonova N.A., Kharitonova T.V. Planning of enterprise activities: Proc. village - M.: "Business and Service", 2005.
7. Starodubtseva O.A., Tishkova R.G. Enterprise planning: Uch. village - Novosibirsk, 2006.
8. Utkin E.A. Management course: Textbook for Universities. - M.: Publishing house "Mirror", 1998.
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