An enterprise is a complex socio-economic system. Accordingly, the enterprise planning system is quite complex and diverse. The system of enterprise plans is a comprehensive program to ensure its functioning and development.

The result of planning is a set of plans, each of which represents a part common system and aims to achieve the overall goals of the enterprise, sustainable economic and social functioning and development.

The main tasks of developing an enterprise planning system:

• ensuring high profitability and growth, maximum use resources
• clear mutual coordination of the activities of individual departments, its consistency
• identifying the need for resources required for the production process
• timely and uniform implementation of planned tasks

Individual plans of the enterprise are clearly limited from each other in various areas of activity, divisions, and have different goals, objectives, and time frames. At the same time, they form a single system in which each plan occupies a certain place and plays a certain role.

An enterprise in a market economy independently determines the types and forms of plans and their content. At the same time, the state does not completely exclude its participation in the organization of production. Planning as a form of government influence on the economy exists in almost all countries, organically fitting into the market mechanism of management. The problem lies in determining what and how the state should plan, and what should be planned by business entities themselves.

From the point of view of the mandatory nature of plan targets, a distinction is made between directive and indicative planning.

• Directive planning- this is the process of making decisions that are binding on planning objects. Directive plans are, as a rule, targeted in nature and are characterized by excessive detail. Directive planning can serve effective means solving national economic problems of national importance. Directive planning can also be successfully used within an enterprise, for example, in current planning.

• Indicative planning is of a guiding, recommendatory nature. The indicative plan may contain mandatory tasks, but their number is very limited. The tasks of the indicative plan are called indicators. Indicators are parameters characterizing the state and directions of development of the economy, developed by government bodies and establishing measures of government influence on economic processes in order to achieve the specified parameters.

Indicators that characterize the dynamics, structure and efficiency of the economy, the state of finances, price movements, employment, etc. are used as indicators.

The main task of indicative planning is to ensure interconnection and balance of all indicators of economic development and solution of large-scale problems of the country.

At the enterprise level, indicative planning is used in drawing up long-term plans.

Depending on the period for which the plan is drawn up, it is customary to distinguish:

• long-term (perspective) plans
• medium term plans
• short-term (current) plans

A long-term plan usually covers long periods of time - 5-20 years, and sometimes more. Such plans are designed to determine the long-term strategy of the enterprise.

Long-term planning is based primarily on extrapolation of existing trends and corresponds to an assessment of the state of the object in the future.

Medium-term planning specifies the guidelines for long-term plans, is based on them and serves to ensure their implementation. Medium-term plans are being developed for a period of 1 to 5 years.

Short-term plans are usually developed for a period of up to one year. Includes annual, quarterly, monthly, weekly (ten-day) and daily plans. The most popular plans today are those developed for an annual period - current plans. Plans with a duration of up to 1 year are usually classified as operational plans.

• strategic plans
• tactical plans
• operational production plans

Strategic plans

Strategic plans, as a rule, are focused on the long term and determine the main directions of development of an economic entity. They act as the basis, the foundation on which the entire enterprise planning system is built.

The basis of the strategic plan is strategy, i.e. a set of general goals and means of achieving them.

The purpose of strategic planning is to create the potential for the survival and development of an enterprise in a dynamic external and internal environment.

Unlike long-term planning, which is based primarily on extrapolation of existing trends and a corresponding assessment of the state of the object in the future, strategic planning is planning from the future to the present, based on general goals. Strategy is not a function of time, but a function of the set goal.

The objects of strategic decisions can be: market price, release of new types of products, change in production structure, increase financial stability and etc.

The functions of the strategic plan are:

• adaptation to the external environment
• resource allocation
• coordination and regulation
• organizational changes

The strategic plan does not have a clear development algorithm and is more conceptual in nature and is associated with significant risk.

The result of strategic planning is a set of plans for the development of an enterprise for the long term.

Tactical plans

If strategic planning is considered as a search for new opportunities for an enterprise, then tactical planning is the process of creating prerequisites for the implementation of these opportunities.

In the process of tactical planning, decisions are made about how the enterprise's resources should be distributed to achieve strategic goals. We can say that a strategic plan is the goals facing an enterprise, and a tactical plan is a means of achieving them.

Tactical plan - plan for economic and social development enterprise, representing a comprehensive, detailed program of production, economic and social activities for the relevant period.

Tactical planning begins with a deep technical and economic analysis, which allows us to assess the achieved level and identify internal production reserves - opportunities for better use of all resources.

Based on tactical plans:

• connections are established between structural divisions
• scientifically based proportions in production are achieved
• budgets (estimates) are developed for the main types of activities, their implementation is monitored

Tactical planning usually covers the medium and short term– 3-5 years. Tactical plans are aimed at solving individual independent problems.

Very often in practice, operational planning is separated from tactical planning.

Operational plans

Operational (scheduling, production) planning is the final stage in economic activity enterprises. With the help of operational planning, the indicators of tactical plans are specified in order to ensure the daily systematic and rhythmic work of the enterprise and its divisions.

Operational plans are usually used to plan individual operations (production, marketing).

The following functional plans are distinguished by planning areas:

• marketing (sales) plan
• production plan (production program, production preparation, etc.)
• personnel planning (needs, retraining)
• production and distribution cost plan
• financial plan
• logistics plan

In the production and structural aspect, plans are:

• corporate
• independent economic units
• individual divisions

According to the form of plans, they are distinguished:

• program - determines the development of one of the important aspects life of an economic organization. For example, programs to improve technology, quality control, etc. Includes the main provisions and goals of the activity. A program may contain several projects
• projects - the entire process of establishing any activity, starting with conceptual development organizational issues, and ending with a schedule of specific activities that will ensure the implementation of the idea. Unlike a program, they have a set cost, implementation schedule, technical and financial parameters, i.e. are distinguished by a high level of specific elaboration. Typically, projects are related to the creation and promotion of new products and services to the market.

The ultimate goals of the program and project are the creation and development in production new technology, technologies that help bring domestic products to the global level.

Investment projects are capital investment plans aimed at creating new production capacities. They are long-term in nature, often coinciding with the life cycle of the project.

- translated from English. – justification of entrepreneurial intentions. A comprehensive plan for the development of a business unit, creating a new company, entering the market, ensuring the profitability of business activities. A business plan is a document that combines strategic and tactical planning.

Budgets are estimates of cash income and expenses for a certain period of time (receipts and expenses are given). For example, time budget, financial budget.

Rice. System for planning enterprise activities in market conditions

In practical activities, enterprises use various types of plans, or a combination of them. A set of different types of plans applied simultaneously to a specific business entity is called a form of planning. The choice of one form or another of planning depends on many factors: the specifics of the enterprise, the external environment, and the characteristics of the management process itself.

· Planning forms

The structure of plans at any enterprise is usually determined by the functions performed by these enterprises and its internal administrative and economic system. Balancing internal production plans is one of the most difficult planning problems.

The plan gradually establishes all the necessary vertical and horizontal connections between departments for the entire planned period. Since the parallel operating structures of the enterprise are independent of each other and are not aware of the state of affairs in related departments, the plan serves as a communication system for these departments.

The planning system brings the greatest return to the enterprise when the following rules are followed: - punctual validity of each element and each stage of the plan; - accurate execution of planned tasks by all employees of the enterprise; - availability of continuous accounting, control and adjustment of plan execution.

Based on the duration of the planning period, they distinguish: - strategic (prospective) - medium-term

Short-term (current).

Strategic planning covers a period of more than 3-5 years. Such plans are designed to determine the long-term development strategy of the enterprise, including social, economic, scientific and technical development. The result of strategic planning are enterprise development plans for various types activities (production, sales, finance, etc.)

In progress long-term planning at the stage of determining the prerequisites, information is collected about environment, competitors, forecasts are made for the future position of the enterprise. At the same time, the analysis and assessment of the results of the past activities of the enterprise reveals its reserves and provides information for drawing up new plans. At the problem formulation stage, the most important results of the enterprise’s activities are predicted, provided that the current policy is maintained, reserves are identified and strategies are developed that allow the use of these reserves.

This plan is descriptive in nature and determines the overall strategy of the enterprise, because It is difficult to carry out all possible calculations for such a long period. Within the framework of this enterprise, new product-market enterprise strategies are being developed in order to eliminate the gap between the forecast values ​​of the indicators and those for which the enterprise claims. At this stage, options for expanding production and reducing costs are studied, changes in the range of works and services are predicted, opportunities for developing new markets, creating subsidiaries, etc. are analyzed.

Based on strategic plans, medium-term planning is carried out, which is carried out for a period from 1 year to 3-5 years. The plan contains specific goals and their quantitative characteristics, and the peculiarity is that the indicators for the next year are adjusted quarterly, and the indicators for 2 and 3 years - every six months or annually.

Adoption process medium term plan it is advisable to carry out in the following order: each business unit makes a forecast of its development based on own base data, then these forecasts are compared and their main discrepancies are identified. On final stage management develops a general scenario for the development of the enterprise and submits it for approval.

Short-term planning carried out on the basis of medium-term plans, these plans are detailed, carried out for a period of up to 1 year (daily, weekly, ten-day, monthly, quarterly, etc.). Plans are developed for the functional areas of the organization (marketing, investment, production, finance) indicating specific data on resources, deadlines, finances, performers, etc. the execution of the short-term plan ends with its evaluation and comparison with the long-term plan.

Medium-term and short-term planning is the responsibility of middle and lower management.

· Types of enterprise plans

There is the following classification of plans:

· Plans and goals is a set of qualitative and quantitative characteristics of the desired state of the enterprise or its divisions, does not contain specific ways to achieve the goal and the resources necessary for this.

Plans for recurring activities prescribe their timing and procedure for implementation in standard situations, for example, traffic schedules.

Plans for non-repetitive activities are drawn up to solve specific problems that arise in the process of enterprise development (enterprise reconstruction program, resource allocation budget, etc.)

- feasibility planning provides for the development of relationships between indicators of technological and economic development. At the same time, production volumes are justified, the necessary resources are selected, standards for their use are established, final financial and economic indicators are determined, etc.

- operational production planning represents the subsequent development and completion of feasibility plans. In this case, the current production tasks individual divisions, departments and workplaces

- social and labor plan includes planning a set of activities aimed at improving social structure team, professional and qualification structure of workers, improvement of working conditions and labor protection

- supply and sales plan determines the provision of the enterprise with all types of material and technical resources in the required terms and volumes, as well as the timely and complete implementation of the plan for the sale of products in accordance with contracts

- financial plan carries out planning of financial resources, linking indicators financial plan with the indicators of other plans that have achieved a complete balance of material, labor, and financial resources.

- business plan represents the result comprehensive research the main aspects of the enterprise’s activities, reflects the development of a single specific direction of its work in a particular market

· by justification methods:

Market planning is based on the analysis of demand, supply and prices for manufactured products

Indicative – government regulation prices and tariffs, taxes and balanced rates, minimum salary level, etc.

Centralized (administrative) - plans that are established by a higher management body.

4. by scope: inter-shop, intra-shop, brigade, individual plans

5. by stages of development: preliminary and final plans

6. by degree of accuracy: updated and enlarged plans. Moreover, the accuracy of the plans depends on the methods used, regulatory materials and planning time frames.

Thus, the planning system at an enterprise is a set of individual plans, clearly limited from each other by time of execution, areas of activity of the enterprise and by its structural divisions

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Introduction

The enterprise management process consists of many functions. These include the following: planning; organization; coordination and regulation; accounting, control and analysis; activation and stimulation. Each function is characterized by its inherent technological process of information processing and the method of influencing the controlled object. Management functions are always aimed at achieving management goals.

One of the functions of managing any enterprise is planning. Many years of experience of foreign enterprises shows that underestimation of planning entrepreneurial activity in market conditions, minimizing it, ignoring it or incompetently implementing it often leads to unjustified economic losses and, ultimately, to bankruptcy.

A modern enterprise is a complex system that has to be managed in unstable conditions of transition to the market. The complex nature of an enterprise requires a preliminary analysis of both itself and the external environment, the development of a detailed sequence of actions for setting goals and their implementation, i.e. encourages you to formulate a plan. Simultaneously dynamic and unstable external environment makes rigid and deterministic plans unworkable.

Planning works well in a stable, clear, formalized and predictable environment. In this case, planning allows you to foresee all major upcoming events in advance and take all useful measures in time, including the effective placement and use of resources.

However, planning can be used not only in conditions of a stable, clear, formalized and predictable environment, but also in conditions of a turbulent, unclear and poorly predictable environment. Therefore, the topic course work is very relevant.

The purpose of writing the work was to improve the planning system at the enterprise. To achieve this goal, a number of tasks can be defined:

1. Explore the theoretical aspects of implementing the planning function in an enterprise.

2. Assess the planning system at the enterprise.

3. Propose a number of measures to improve the planning system at the enterprise.

The subject of the study is the enterprise planning system.

The object of the study is LLC "MF ALTAIR".

When writing this work, theoretical textbooks and works of domestic and foreign authors on planning issues were used.

Chapter 1. Theoretical aspects organization of enterprise planning

1.1 Nature and objectives of planning

Planning is one of the management functions, which is the process of choosing the goals of the organization and ways to achieve them. It is through planning that the leadership of an organization seeks to establish guidelines for efforts and decision-making that will ensure unity of purpose for all its members. In management, planning occupies the main place, embodying the organizing principle of the entire process of realizing the goals of the organization.

Planning is the process of forming goals, determining priorities, means and methods for achieving them.

In essence and content, the planning function should answer the following three questions:

What is the current state of the organization?

What direction does the organization want to go?

How is the organization going to do this?

The essence of planning is to justify goals and ways to achieve them based on identifying a set of tasks and work, as well as defining effective methods and methods, resources of all types necessary to perform these tasks and establish their interaction.

Planning is aimed at optimal use capabilities of the enterprise and preventing erroneous actions that could lead to a decrease in the efficiency of the enterprise and loss of customers. The main goal of planning is the integration of all members of the organization to solve a set of tasks and perform work that ensures the effective achievement of final results. The essence of planning is manifested in specifying the development goals of the entire organization and each of its divisions separately for a specified period of time, determining the financial resources necessary to solve the assigned tasks. Thus, the purpose of planning is to strive to take into account, as far as possible, all internal and external factors providing favorable conditions for the normal functioning and development of the entire organization as a whole.

1.2 Planning classification

Planning can be classified into various areas.

According to the scope of activity areas:

general planning, i.e. planning all areas of the enterprise;

private planning, i.e. planning of certain areas of activity.

strategic - searching for new opportunities, creating certain prerequisites;

operational - realizing opportunities and monitoring the current progress of production;

current - planning, which links all areas of the enterprise’s activities and the work of all its structural divisions for the coming financial year.

By objects of operation:

production planning;

sales planning;

financial planning;

personnel planning.

By periods (coverage of a period of time):

short-term, covering a period of time from a month to 1 year of operation of the enterprise;

medium-term, covering a period of time from 1 year to 5 years;

long-term planning, covering a period of time of more than 5 years.

If changes are possible:

rigid - does not involve making changes;

flexible - with such planning, changes are possible.

Several criteria are used to assess the effectiveness of planning: medium-term planning strategic principle

completeness of planning, i.e. the degree of planning coverage of all divisions of enterprises;

continuity of planning;

planning flexibility, i.e. the ability to quickly adjust plans;

the ability to monitor the implementation of the plan;

cost-effectiveness of planning;

planning accuracy.

The entire planning process in an economic organization can be divided into three main stages: the strategic planning process, the operational planning process and the current planning process.

Strategic planning aims to provide a comprehensive scientific basis problems that the enterprise may encounter in the coming period, and on this basis develop indicators for the development of the enterprise for the planning period.

Strategic planning sets the direction for the organization's activities and allows it to better understand the structure marketing research, processes of consumer research, product planning, promotion, and sales, as well as price planning. Operational planning most often covers a five-year period, as it is the most convenient for updating the production apparatus and the range of products and services. They formulate the main objectives for a specified period, for example, the production strategy of the enterprise as a whole and each division; service sales strategy; financial strategy personnel policy; determining the volume and structure of the necessary resources and forms of material and technical supply. Such planning involves the development in a certain sequence of activities aimed at achieving the goals outlined in the long-term development program.

Current planning is carried out through the detailed development of operational plans for the company as a whole and its individual divisions, in particular, marketing programs, plans for scientific research, plans for production, logistics. The main links of the current production plan are calendar plans (monthly, quarterly, semi-annual), which represent a detailed specification of the goals and objectives set by long-term and medium-term plans. The calendar plans provide for expenses for the reconstruction of existing facilities, replacement of equipment, construction of new enterprises, and training of service personnel.

1.3 Basic principles of planning

An enterprise can choose its own planning principles. The basic principles of planning include the following:

flexibility (adaptability) - a reaction to the variability of conditions, which manifests itself in giving plans the ability to change their direction in order to counter a possible or actual decrease in the efficiency of the functioning of an economic entity - this means that the enterprise must have a certain margin of safety, some reserve (monetary, production capacity, area).

Continuity implies that planning should be carried out continuously within a set cycle; Such planning allows you to involve enterprise employees in the process of developing the plan.

Holism - combines two directions: coordination and integration. The principle of coordination establishes that the activities of any part of the organization cannot be planned effectively if it is done independently of other units at a given level. The principle of integration assumes that in an organization there are various relatively separate units with their own private plans, but each of the subsystems must act based on general strategies development of the enterprise and its plan should be part of the plan of a higher level unit. Therefore, according to the principle of holism, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence.

Optimality - choosing from alternative options development that will ensure maximum efficiency functioning of the enterprise.

Complexity is the interconnection and interdependence of all elements of the planning system.

Goal orientation - developing plans to achieve intended goals.

Accuracy implies that plans must be specified and detailed to the extent necessary for the successful implementation of the plan and to the extent internal capabilities allow.

1.4 Main stages of the planning process in an organization

The planning process consists of at least five stages.

The first stage is forecasting. Forecasting refers to the work done by a manager trying to look into the future. This involves systematically analyzing a range of factors to anticipate opportunities. At this stage, a risk assessment is given. If a manager systematically engages in forecasting, then such a forecast will help develop a reasonable approach to all plans for the enterprise. Forecasting traditionally uses three dimensions: time (how far ahead are we trying to look?); direction (what are the trends of the future?); magnitude (how big will the changes be?). planning economic organization

The second stage is identifying and choosing development options. In management practice, there are very rare situations that require the only correct approach. Therefore, the manager must make a qualitative assessment of the alternatives, compare them in terms of profitability, as well as in terms of the required resources, and select the most suitable option.

The third stage is the formulation of goals. “It works” at all levels of management general rule: Once a decision has been made on a particular course of action, a clear goal and deadline must be set for achieving it (numbers are used where necessary, where they facilitate the decision-making process).

The fourth stage is developing an action program and drawing up a work schedule. An action plan is a planned and ordered series of upcoming actions that are necessary to achieve a goal. common goal. The preparation of such a program begins with an analysis of certain tasks without excessive detail. All details are worked out later and transferred for execution, as a rule, to line managers. For the program to be effective, it is necessary to establish the order in which these tasks are performed. Moreover, it is necessary to single out those that should receive temporary priority in financing.

The main thing is the time sequence of the program. The first step is to identify the amount of available time that the manager has. The next steps include determining the duration of each stage.

The fifth stage is budget formation (budgeting). This is a very important stage, as it includes the cost assessment of the program and the distribution of all resources, primarily financial. The budget can be used to monitor the implementation of the plan and the quality of enterprise management.

Chapter 2. Analysis of the organization of medium-term and operational planning of an enterprise (company)

The company was registered on January 29, 2003 by the registrar Inspectorate of the Ministry Russian Federation on taxes and fees for Kirovsky district Astrakhan. The director of the organization is Karasev Vitaly Gennadievich. The company "MF "Altair" LLC is located at 414056, Astrakhan, Savushkina street, 61A, the main activity is "Production of construction materials" metal structures". The main industry of the company is "Production of building steel structures." The organization was assigned TIN 3016026881, OGRN 1033000806783. Let's consider the planning system using the example of LLC "MF "ALTAIR". Based on the nature of its products, the enterprise in question can be classified as a metalworking industry. The number of the company is relatively small. The structure of the enterprise includes a production site, a group of process and auxiliary equipment, quality control group, accounting and financial group, quality control service, warehouse and security department.

Metal-cutting equipment is used in the production of products, grinding machines and electroplating installations.

The enterprise is a joint-stock company. Based on the volume of products produced, production can be classified as mass and large-scale. This is due to the significant market demand for manufactured products and the rational level of costs for their production.

Let's consider the planning mechanism at MF ALTAIR LLC using the example of drawing up a system of annual plans for 2011.

Calculations were made using two types of products - a bushing for a bearing and an M 10 bolt. These types of products are very widely used in many sectors of the economy - industry, construction, transport, which causes a constant, consistently high demand for the company's products.

The company is headed by a director. In his absence, the management of the enterprise is carried out by the chief engineer. In addition, there is a board of shareholders of the enterprise, which is elected at the annual meeting of shareholders. The meeting of shareholders has the right to make decisions regarding the functioning and development of the enterprise.

The controlling stake in the enterprise belongs to the state. A significant part of the shares is owned by the company's employees. The production program of the enterprise for the planned year in physical and monetary terms is formed on the basis of the existing portfolio of orders (concluded contracts) and is presented in Table 1.

Table 1. Production program of MF ALTAIR LLC for 2010

Name of product

Production volume in physical terms

Sales volume, million rubles.

In just a year

including by quarter

In just a year

including by quarter

Bearing sleeve (A)

Bolt M 10 x 40 (B)

The amount of equipment required to complete the production program is calculated based on the labor intensity of the product and the productivity of the equipment is given in Table 2.

Table 2. Calculation of equipment load for the production program

Name of equipment	Labor intensity per unit of production, standard hour.		Planned annual equipment operating time, hour.	Quantity of required equipment	Load factor
1. Lathe
2. Milling machine
3. Grinding machine
4. Thermal oven
5. Installation of metal coatings

The calculation of the required amount of materials in physical and value terms required to complete the production program is given in Table 3.

Table 3. Calculation of the need for basic materials and purchased components

The calculation of depreciation charges for fixed assets of the enterprise is presented in table. 4.

Table 4. Calculation of depreciation charges for fixed assets and intangible assets of LLC MF ALTAIR

The annual balance of working time per worker is compiled taking into account production calendar and is given in Table 5.

Table 5. Time balance per worker, hour

Index	Unit	Quantity
Calendar working time fund
Weekends and holidays
Nominal working time fund
Planned absences from work:
Vacations
Due to illness
Other outlets
Planned working time fund
Nominal working hours
Planned reduction in working hours:
Nursing mothers
For teenagers
Planned working hours
Planned working hours for the year

In Table 6. The calculation of the required number of main production workers required to implement the production program is given. The calculation was made taking into account the coefficient of compliance with standards equal to 125%.

Table 6. Calculation of the number of main production workers by profession and category in regulated work

Profession		Name of product	Labor intensity of the production program, standard hour.	Number of workers, people
		labor intensity, standard hour.	labor intensity, standard hour.
		per unit A	on pro-	per unit B	on pro-
2. Grinder
3. Milling operator
4. Tool maker
5. Operator

The number of personnel of the enterprise by category of workers is given in Table 7.

Table 7. Number of personnel

Calculation of value wages employees of the enterprise are presented in Table 8.

Table 8. Calculation of labor costs

workers	Quantity, people	Average tariff coefficient	Tariff rate at the enterprise, rub.	Amount of wages based on salaries, thousand rubles.	Additional payments and bonuses, thousand rubles.	Additional salary, thousand rubles.	Total labor costs, thousand rubles.
1. Basic
2. Auxiliary
3. Leadership
workers
4. Specialists
5. Employees
7. Students

The estimated costs that the company needs to incur to implement the production program are presented in Table 9.

Table 9. Estimated production costs, thousand rubles.

Elements	Workshops, areas, enterprise
1. Materials
Basic materials
Auxiliary materials
Fuel
Energy
Purchased products
2. Remuneration
3. (36 %)
4. Depreciation
5. Other expenses

The calculation of the cost and selling price for the products in question and the production volume as a whole is presented in Table 10.

Table 10. Calculation of cost and selling price, thousand rubles.

The name of indicators	Product A	Product B
	per unit	per production volume	per unit	per production volume
1. Raw materials and basic materials (excluding waste)
2. Fuel and energy for technological purposes
3. Basic wages of main production workers
4. Additional wages for key production workers
5. Contributions for social needs
6. General production expenses
7. General expenses
8. Selling expenses
9. Full cost of production
10. Profit
11. Wholesale price
12. Contributions to target budget funds
13. Selling price excluding VAT
15. Selling price including VAT

To calculate the break-even point of the enterprise, we will make calculations for the product that occupies the largest specific gravity in the production program.

For the case under consideration, the production volume at which the enterprise is at the break-even point is 498 thousand units of products B (bearing bushing).

Rice. 1. Break-even point of the enterprise

The composition of production costs in the amount of cost elements is presented in Table 11.

Table 11. Summary of production costs, thousand rubles.

Articles	Elements
	Materials	Salary	Contributions for social needs	Depreciation	other expenses
Standardized materials
Salaries of main production workers
Contributions for social needs
Overheads

Calculation of the volume of products sold, profits and indicators financial activities enterprises are presented in Table 12.

Table 12. Sales volume and profit of the enterprise, thousand rubles.

Index		including by quarter
1. Sales of products (works, services)
2. Cost of products (works, services)
3. Profit from sales of products (works, services)
4. Income from financial transactions
5. Expenses for financial transactions
6. Profit from financial transactions (4-5)
7. Income from trading and intermediary operations
8. Trade expenses
9. Profit from trading (7-8)
10. Income from other activities
11. Other expenses
12. Other profit (10-11)
13. Sales volume (1+4+7+10)
14. Costs (2+5+8+11)
15. Balance sheet profit (13-14)
16. Taxes from profits
17. Net profit

The structure of the use of profit of LLC MF ALTAIR in the planned year is shown in Table 13.

Table 13. Distribution of profit of MF ALTAIR LLC, thousand rubles.

Index
1. Balance sheet profit
2. Taxes from profits
3. Net profit (retained earnings)
4. Consumption fund (40%), total:
including dividends
5. Savings Fund (45%), total:
including for replenishment working capital
6. Reserve fund (11%)
7. Other funds (4%)

Based on the available data, it seems possible to draw up a draft balance sheet for the enterprise (Table 14).

Table 14. Project balance sheet of the enterprise (shop)

	Reporting year	Planned year
1. Real estate (long-term assets, outside current assets)
Fixed capital (tangible real estate)
Intangible assets (intangible real estate)
Long-term financial investments(financial real estate)
2. Working capital(current assets, current assets)
Finished products
Accounts receivable
Short-term financial investments
Cash (cash)
Total assets (balance sheet)
1. Own capital (capital and reserves, sources of own
Capital (authorized, additional capital)
Funds and reserves
Profit after tax (retained earnings) or loss
2. Borrowed funds (long-term and short-term liabilities)
Long-term financial liabilities (long-term liabilities)
Short-term liabilities (current liabilities, settlements and
other liabilities)
Wage arrears
Insurance debt
Tax debt
Total liabilities (balance sheet)

The enterprise budget is presented in Table 15.

Table 15. Enterprise budget, million rubles.

Index	Reporting year	Planned year
			including by quarter
1. Cash at the beginning of the period (±)
Inflow of capital and current
value (income and receipts)
Volume of sales
Other supply
2. Total income and receipts
Outflow of capital and current
cost (expenses and deductions)
Costs (without depreciation)
Repayment of loan and interest
Investments and assets
Other investments and deductions
3. Total expenses and deductions
4. Cash at the end of the period (+)

The main economic indicators of the activity of the enterprise in question are presented in Table 16.

Table 16. Financial and economic characteristics of the enterprise’s activities

Indicators	Unit	Reporting year (2007)	Planned year (2008)	Growth, decline, %
1. Sales volume
2. Net profit
3. Number of personnel
4. Labor productivity
5. Average pay labor
7. Own capital
8. Number of shares
9. Solvency
10. Current liquidity
11. Return on equity
12. Product profitability
13. Enterprise efficiency
14. Stock returns
15. Business activity

Considering the results of the calculations made, we can conclude that MF ALTAIR LLC operates quite efficiently. Among the main indicators characterizing the effective functioning of the enterprise, it should be noted: growth in production volumes, increase in revenue, increase in the working capital of the enterprise, increase in the profitability of products.

The successful functioning of an enterprise allows for an increase in wages for its employees.

These factors allow MF ALTAIR LLC to receive profit, which is used to pay dividends on shares, replenish working capital, create reserve and other funds.

In addition, in its production and economic activities the company uses borrowed funds, receives income not only from the sale of products, but also from financial transactions.

Chapter 3. Conclusions and suggestions

Many years of experience of foreign companies and Russian enterprises showed that underestimating the planning of business activities in market conditions, minimizing it, ignoring or incompetent implementation often lead to unjustified economic losses and, ultimately, to bankruptcy.

The market does not suppress or deny planning at all, but only moves this work to the primary production link. Even in the country as a whole, the need for planning remains and cannot be completely replaced by the invisible regulatory hand of the market. The state must plan its strategy economic development, solution to global environmental problems, major social and scientific-technical programs, distribution of the country's budget, defense spending, etc. Therefore, it is important to be well prepared for starting a business, to be able to draw up a thoughtful and comprehensively justified detailed plan - a document defining the strategy and tactics of doing business, technology, organization production and sales of products. Having such a plan allows you to actively develop entrepreneurship, attract investors, partners and credit resources, as well as:

Make the most of competitive advantages enterprises, prevent erroneous actions;

Use innovations in your activities;

Timely take protective measures against various types of risks;

Objectively evaluate the results of the production and commercial activities of the enterprise.

The development of plans occurs, as a rule, in conditions of shortage of time and other resources. When making planning decisions, it is necessary to reconcile the conflicting interests of various enterprises, organizations, and officials. Planned work in many ways is associated with a huge nervous tension, great physical and emotional stress, risk, responsibility not only for one’s personal fate, but also the fate of the team. The planner must be able to keep many issues in view at the same time and know whether he will be able to quickly and reasonably make planning decisions in critical situations. He must have high professionalism and competence. Ultimately, the activities of the planner should be aimed at finding new areas profitable investment resources, implementation of new combinations of resources in production, movement into new markets, creation of new products, reasonable risk.

These requirements can be realized by managers and specialists who have necessary knowledge and practical work experience.

Despite the fact that the planner does not have the right to make planning decisions, he is a very important figure in determining the substantive and organizational aspects of the planning process. The need to foresee and shape the future of an organization places a number of serious demands on the personal qualities of a planner. He must:

Be a good theorist, have abstract thinking skills and at the same time possess the qualities of a diplomat;

Feel the style of the company, be able to apply your knowledge in developing company policies;

Good command of a variety of planning technologies;

Be able to communicate in professional level with specialists of various profiles working in the organization: marketers, financiers, administrators, etc.;

Have experience in the entrepreneurial field, be it the company in which he currently works or another economic organization. It is desirable to have management experience;

Be a mature, deep person in all respects: business, technical, personal.

Thus, planning is necessary for all businesses in order to succeed in a competitive environment.

Exist different levels And different areas in the production control chain. In terms of the production process, it is necessary Information system, capable of...

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19. System of plans at the enterprise.

The system of plans at the enterprise and their relationship

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

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

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

The system of plans at an enterprise can be systematized according to such basic classification criteria as:

According to the level of management, depending on the number of linear links in the enterprise, there are types such as corporate and factory - on top level management. At the middle level, a shop planning system is used, at the lower level - a production system, which covers sections, teams and workplace;

according to justification methods, systems of market, indicative and administrative or centralized planning are used;

in terms of time of coverage, planning can be short-term or current (one year, quarter, decade or week), medium-term within (1-3 years) and long-term or long-term (from 3 to 10 years);

according to the scope of application, planning is divided into inter-shop, intra-shop, team and individual;

according to the stages of development, planning can be preliminary, at the stage of which draft plans are developed, and final;

According to the degree of accuracy, planning can be refined and enlarged. The accuracy of the plans mainly depends on the methods used, regulatory materials, planning time frames and the level of qualifications of the plan developers;

By type of goals, planning can be operational, tactical, strategic and normative.

Tactical planning consists in justifying the tasks and means necessary to achieve pre-established or traditional goals (for example, to gain leadership in the product sales market).

Strategic planning includes the selection and justification of means, tasks and goals to achieve specified or current results for the enterprise.

Regulatory planning requires an open and informed choice of means, objectives, goals and ideals. It has no set boundaries or fixed horizon. In such planning, a decisive role is played right choice ideal or mission of the enterprise.

Each type of plan has its own characteristics in the methods and order of its development, different indicators When planning the activities of an enterprise, they develop plans for: Large subsections of the enterprise and general plan All types of activities or target plans that provide for tasks in one particular area of ​​work Various time periods (long, medium and short-term). Each type of plan has its own characteristics in the methods and order of its development, and different indicators. Depending on the duration of the planning period, planning is divided into long-term and current. Long-term planning covers the long and medium term. The focus of planning is to develop plans at all levels of enterprise management and in all areas of its activity, as well as plans for shorter periods (quarter, month). The core of the system of plans is its development strategy, the development of which uses the results of an analysis of the external environment and the implementation of adopted strategic and tactical plans.

Enterprise activity planning system

When detailing the planning of an enterprise's activities, it is advisable to take into account accounting capabilities, since it makes no sense to plan what cannot be taken into account. In turn, the accounting structure (allocation of accounting centers, analytical accounting) must correspond to the organization of planning. The variance analysis system should provide the information necessary for decision-making, including for improving the planning system.

The use of a system for analyzing deviations from the budget in the remuneration system can increase both the interest of employees in improving the performance of the enterprise, ensure better alignment of the goals of employees and the enterprise as a whole, and improve the quality of planning. Planning and regulation are powerful tools that can be used both to identify transaction costs of an enterprise and to develop measures to reduce them.

The main planning objectives are:

creation of a control system;

motivation and stimulation;

development of an enterprise strategy;

analysis of reserves and opportunities, development of measures to improve the efficiency of the enterprise;

optimal resource allocation;

risk reduction.

Planning system– a defining element of the budgeting system. The planning model and the level of detail of plans is a determining factor both in constructing a reporting system and in analyzing deviations.

The planning system includes the following elements:

budgeting procedure;

budget approval procedure;

budget form (profit plan, cash budget, balance sheet);

distribution of responsibilities for planning and analysis, structure of accounting centers;

formation scheme financial results, cost allocation methods;

composition of the standards used.

All types of plans at an enterprise can be systematized according to such basic classification criteria as level of management, methods of justification, duration of action, scope of application, stages of development, degree of accuracy, content, etc.

By management level depending on the number of linear links in enterprises, it is customary to distinguish between such types of planning as corporate, corporate, factory or other systems of plans related to the highest management level or in general to all economic organization. At the middle level of management, as a rule, a shop planning system is used, at the lower level - a production system, which can cover individual planning objects (site, team, workplace, etc.).

By justification methods The following planning systems are used: market, indicative and administrative, or centralized. At enterprises with state, federal, municipal and other forms of public ownership, the centralized system planning.

Centralized planning involves the establishment by a higher management body of a subordinate enterprise of planned indicators of natural volumes of production, production range and delivery times of goods, as well as many other economic standards.

In business partnerships and joint-stock companies and in other enterprises with private ownership, types of market or indicative planning are used. Market planning is based on the interaction of demand, supply and prices for produced goods and services. Indicative planning is essentially government regulation of prices and tariffs, tax rates, bank interest rates for loans, minimum wages and other macroeconomic indicators.

By duration of action plans are: long-term, medium-term, short-term and current. Long-term plans are developed for a long period of time (10 years or more). Designed to determine the long-term strategy for the operation of the enterprise. Medium term plans are developed for a period of one to 3–5 years. Sometimes they take the form of rolling plans, where the first year is detailed down to the plan level current year, and are adjusted annually. Short-term (current) plans are developed for a period of one year and, depending on the complexity of the planning objects, up to one day.

By scope of application planning is divided into inter-shop, intra-shop, team and individual; the objects of planning in one case or another are the corresponding production system or division of an enterprise.

By stages of development planning can be preliminary or final. At the first stage, draft plans are usually developed, which, after their approval at the second stage, then receive the force of law.

By degree of accuracy planning can be enlarged and refined. The accuracy of the plans mainly depends on the methods used, regulatory materials and planning periods, as well as on the level vocational training and production experience of economists-managers or planners-executors.

By types of goals taken into account in planning, it can be defined as operational, tactical, strategic or normative.

Operational planning is the choice of means of solving problems that are set, given or established by higher management, and are also traditional for the enterprise. Such planning is usually short-term. Its main task is to select the necessary tools and resources to perform given amounts of work or operational tasks.

Tactical planning consists of justifying the tasks and means necessary to achieve predetermined or traditional goals.

Strategic planning includes the selection and justification of means, objectives and goals to achieve given or traditional ideals for the enterprise. Such planning, as a rule, is long-term.

Regulatory planning requires an open and informed choice of means, objectives, goals and ideals. It has no set boundaries or fixed horizon. In such planning, the correct choice of the ideal or mission of the company plays a decisive role.

By content plans developed at the enterprise are classified into technical and economic, operational and production and business plans investment projects. Accordingly, planning is classified into technical and economic (TEP), operational and production (OPI) and business planning of investment projects.

With the help of TEP, plans for the activities of the enterprise and its structural divisions are developed according to all technical, economic and social indicators. With the help of OPP, parameters of the production process are set, monitored and regulated.

The differences between TEP and AKI are presented in Table. 2.1.

Business planning of investment projects assesses the feasibility of implementing a project and attracting investments for this.

The considered classification of plans corresponds to reality. On most Russian industrial enterprises There are strategic, long-term and medium-term plans, current technical, economic and operational production plans, work plans for enterprises and their structural divisions, business plans for investment projects.

Table 2.1

Differences between technical-economic and operational-production planning

Technical and economic planning	Operational and production planning
I. Planning objects:
all activities of the enterprise and its structural divisions	production process as a set of operations. Strict linkage of them (operations) in space and time
II. Meters:
volumetric, enlarged: pieces, rubles	physically detailed: part-operations
III. Planning periods:
year, quarter, month	quarter, month, decade, week, day, shift, hour
IV. Link to resources:
volumetric, by matching resources with needs	volume-calendar, taking into account launch-release
V. Methods of influencing the progress of production:
by bringing targets for production, consumption rates, costs	by communicating process schedules to line managers
by analyzing the condition of the facility and developing recommendations to line management	by directly bringing the system into equilibrium to the specified parameters

In foreign science and practice of planning the future of corporations, it is customary to distinguish four main types of time orientation or typology of plans. According to the classification of R. L. Ackoff, planning can be reactive, inactive, proactive and interactive.

Some planners have a predominant orientation toward the past (reactive), others toward the present (inactive), and others toward the future (proactive). The fourth type of orientation involves the interaction (interactivism) of the past, present and future as different but inseparable types of planning.

Jet planning is based on an analysis of previous experience and the history of production development and most often relies on old organizational forms and established traditions.

Inactive planning is focused on the existing situation of the enterprise and does not provide for either a return to the previous state or advancement. Its main goals are survival and stability of production.

Proactive planning is aimed at implementing continuous changes in various fields activities of enterprises.

Interactive planning is about designing the desired future and finding ways to build it.