Ivan Drogomiretsky - Planning at the enterprise: lecture notes. Planning the activities of the company: Educational and methodological manual Planning the activities of the organization textbook

Galina Afanasievna Makhovikova, Evgeny Lazarevich Kantor, Ivan Ivanovich Drogomiretsky

Enterprise Planning: Lecture Notes

Introduction

For a long time in the economic literature it was assumed that the plan and the market are mutually exclusive concepts. For Development market economy in the early 90s. the planning system in our country was virtually eliminated. Initially, it was assumed that the elimination of planning would automatically be followed by economic growth. However, in recent years, domestic enterprises have encountered a number of problems, which forced us to reconsider this point of view. In an effort to guarantee their activities, reduce the negative impact of external and internal risks, many entrepreneurs are forced to return to planning their business.

Planning is a natural form of goal-setting human activity in any of its spheres, a function of managing actions due to the ability of a person to perceive and reflect in his life the influence on the conditions of his existence of the cyclicity and sequence of development of natural processes and phenomena, natural and other threats from the outside world, etc. .

The history and experience of the development of the Russian, Soviet, modern domestic and foreign economies convincingly shows that a disdainful attitude to planning, to the universally recognized values ​​of the theory and practice of domestic planning, underestimation in planning of the traditions, conditions and characteristics of the country, factors of political, national and social value lead to the adoption of erroneous, unreasonable planned decisions and are a prerequisite for the aggravation or emergence of new economic problems at all levels and sectors of the economy.

At the microeconomic level, this leads to losses of enterprises and their bankruptcy. Therefore, competent economic policy includes the full use of planning as one of the essential tools business management.

In the theory and organization of planning, domestic economic thought has enriched world science works of the most prominent scientists in the field of planning. These are L. Kantorovich, N. D. Kondratiev, V. V. Leontiev, and others. Today, this knowledge and experience is urgently needed by domestic production.

Society-wide planning takes place at all spaces and levels economic activity: global, state (federal), regional, local territorial and microeconomic levels: at enterprises (firms), private entrepreneurs without education legal entity and in households.

At the macroeconomic level, it is planned:

Structure, volumes and processes of the country's economy and its sectors;

Production and structure of gross domestic product (GDP - the total value of all goods and services produced during the year);

the cost of its production;

Gross national income (GNI - the total value of all final goods and services produced during the year), plus net income from property abroad (interest rent, dividends and profits);

Internal and external investments, rational and integrated use of resources, etc.

At the microeconomic level, economic science studies the problems of producing individual goods, plans their production, sale, production costs, taking into account effective use resources, impact on environment, financial and reproductive activities. Successfully operating enterprises carry out not only strategic (long-term) planning, but also detailed development of operational (current) plans for each unit and even workplace. Calendar plans(monthly, ten-day, quarterly, semi-annual), specifying the goals and objectives of the enterprise, include information about orders, their availability of material resources, the degree of loading production capacity and their use, taking into account the deadline for the execution of each order. Enterprises widely use the advantages of planning in competition.

Planning the activities of an enterprise is sometimes considered as the processing of information to justify upcoming actions and determine best ways achievement of the goals set by the enterprise. This definition can be correlated with preparatory stage planning, in which the initial information is actually processed and the best ways to achieve the goals are determined. The plan uses already processed and verified information, and the content of the plan as a process consists of the selected ways to achieve the goals. In the plan adopted for execution, for example, there may be an operational variance in decision-making within the framework of the planned ways to achieve the goals of the enterprise.

At the level of the enterprise as a whole, planning consists in integrating (generalizing) planned indicators and developing a consolidated plan for the functioning and development of the enterprise in the planning period.

Topic I. Fundamentals of enterprise planning

Lecture 1 The role and importance of planning in the economy

1.1. Essence and functions of market planning

Planning How general concept- this is the process of modeling options for the development of an object (phenomenon) for a certain period, evaluation, comparison, selection and development of intermediate and final indicators for the implementation of the plan.

As Professor Saburo Okito of the University of Tokyo, author of the plan to double the national income of Japan, rightly noted, “any major transformation must be carefully prepared, that is, it must be preceded by the development of a plan or program for transformation.” This provision can be attributed to any level of management. national economy- to the national economy as a whole, industry, enterprise, firm, organization.

economic planning at an enterprise is a way of modeling the development of an enterprise, indicators of the environment of its activity: production and supply of products, consumption and use of resources, product market and prices, costs and results, cash flows and operational efficiency.

The result of planning is a plan drawn up and approved by the management of the enterprise.

Plan- this is a process for the implementation of an event (type of activity, technology, development of an enterprise) developed for a certain period, including its goals, content and indicators.

Planning at the enterprise is subject to targets (landmarks), which, along with ultimate goal maximizing profits include others, for example:

Increasing the volume and improving the structure of sales;

Improving the efficiency of products, their range and range;

Tech level up production assets and technological processes;

decline negative impact enterprises on the environment and the elimination of its consequences;

Improving the capital structure;

Improving wages and increasing its efficiency;

Increasing the efficiency of using natural and material resources, etc.

Thus, the essence of planning lies in the scientific substantiation of the forthcoming economic development goals and forms of economic activity; choosing the best methods for their implementation on the basis of the most complete identification of the types, volumes and terms of the release of goods required by the market, the performance of work and the provision of services and the establishment of such indicators of their production, distribution and consumption, which, when full use limited production resources can lead to the achievement of the expected qualitative and quantitative results in the future.

On the importance of the planning function in firms, Western business literature makes the following statement: "Planning is not the most important thing, planning is everything."

The planning process usually goes through several stages (stages). It is customary to distinguish four main stages of planning: the development of common goals, the definition specific tasks, the choice of the main ways and means of achieving them, control over their implementation.

1.2. Planning as a function of enterprise management

Planning of internal activities is an important function of production management at the enterprise. Applied in modern management classification of common managerial functions was first formulated by its founders F. Taylor, A. Fayol, G. Emerson and supplemented by many foreign and domestic scientists. It is a system of organizational and managerial functions, each of which is directly related to the planned activities of all firms and enterprises: justifying the goal, formulating a strategy, planning work, designing operations, organizing processes, coordinating work, motivating activities, monitoring the progress of work, evaluating results. , goal adjustment, change of plans, etc.

Mn.: New knowledge, 2010. - 700 p. The enterprise as an object of planning. Enterprise planning system.
Planning: innovation activities, risk, sales, costs, finance, production program, staffing needs, material and technical resources needs.
What is planning in a market economy? What range of problems does it solve?
What is the essence of intra-company planning in free market relations? What goals does it pursue?
What are the main functions of enterprise planning? What are they expressed in?
Name the composition of management functions, reveal their content, the relationship between them.
Why is the function of planning and forecasting placed at the center of the management cycle?
List the steps in the planning process.
Why is it impossible to plan all cases of decision-making in the enterprise?
Why is planning a science?
What is the growing role of the science of planning?
What are the basic requirements that an intra-company plan should meet? What does plan flexibility mean?
What is the subject of internal planning? What is the object of planning?
What is a market planning methodology? What does planning technology mean?
Uncover the essence of planning methods
What methods are used to develop economic theory? How do they interact with each other?
What personal and professional qualities should an economist have? What is labor potential human?
What types of intra-company planning are used in enterprises?
Give a description labor resources
What factors determine the role of labor resources in the enterprise?
What is the difference between the owner, manager and worker, what unites them?
Indicate the most common indicators of personnel planning.
Give the classification of the production assets of the enterprise.
Name the structure of fixed production assets.
Indicate the most common indicators of planning fixed production assets.
Specify Structure working capital enterprises.
Name the indicators of working capital planning
Expand the structure of investments as an object of planning.
What characterizes information as an object of planning?
How is market planning carried out?
What is the essence of indicative planning?
What are the principles of planning?
What do the words formulated by R.L. Akoff principles of participation and holism?
What types of temporal orientation are used in planning? What does interactive planning mean?
What are the main stages in the planning process? Where does planning begin and end?
What is the normative method?
What does the principle of optimization mean in planning? What is extrapolation?
What are the main functions of planning and economic services in enterprises?
Which organizational structures used in planning? What is a linear structure?
What are network planning methods? How are network graphs different from line graphs?
What strategic and tactical tasks do network planning systems help to solve? What serves as the main planning document in these systems?
What do the terms "events" and "work" mean in network planning? What is their main difference?
What are the types of work? What does fake work mean?
What are the types of events? What is the difference between simple events and complex events?
What are the ways of depicting events and activities in network planning? Which method is preferable?
How are vertex-job networks depicted? How are logical connections established in these networks?
How are vertex-event networks built? How are logical dependencies shown in such networks?
How is the path determined in network graphs? What are the paths in network models?
What are the rules for constructing network graphs? How many deadlock events can there be?
How is the "stitching" of the network diagram? By whom is it performed?
How are events labeled network diagram? What does the event itself mean?
How is the duration of work determined in network planning? What methods are used for this?
Point out the differences between tactical and strategic planning.
Name the functions of tactical planning and disclose their content.
List the requirements for a tactical plan.
Name the sections of the tactical plan and disclose their content.
Give a description of the information links between the sections of the tactical plan.
What is the initial basis of the tactical plan of the enterprise?
Specify the sequence for developing a tactical plan.

The textbook will help students acquire in-depth knowledge of production planning and commercial activities enterprises that will be required in practical work on justification and implementation of entrepreneurial projects. The author widely used publications of domestic and foreign authors, his own experience development and analysis of plans for the creation and operation of medium-sized enterprises of various organizational and legal forms (including new business partnerships) and industries. Methodical schemes included in the book, greatly facilitate the understanding of the planning process in the enterprise as an object of entrepreneurship, property complex or the main production unit. The book includes a program with methodological recommendations.

On our website you can download the book "Planning at the enterprise 9th ed., Lane and add. Textbook and workshop" Viktor Andreevich Goremykin for free and without registration in fb2, rtf, epub, pdf, txt format, read the book online or buy book in the online store.

The essence of planning the activities of an economic organization is revealed, the stages and forms of intra-company planning, as well as its types are characterized: strategic, financial, preparation of a business plan.
For university teachers and students, practitioners in the field of business planning, managers and entrepreneurs.

Table of contents
Chapter I
planning ................................................................ .......,...... „..... 3
1. What is planning .............................................. .................... 3
2. The need for planning in economic organization..................................................................................... 6
3. Limits of planning .......................................................... ..................... 12
4. Causes of failure of intra-company planning .............................. 24
5. Principles of planning in economic organization .............................. 26
Chapter II. The content and organization of intra-company
planning ................................................................ ................... 35
1. Types of intercompany planning............................................... 35
2. Strategic and operational planning.
The planning process in an economic organization ............... 44
3. System of plans for economic organization .............................. 49
4. Organization of intra-company planning .............................. 54
Chapter III. Strategic planning in economic
organizations ................................................. ...................... 64
1. Analysis of external and internal environment organizations ........................ 65
2. Determining the direction of movement. Vision,
mission, goals of the organization .............................................. ................ 80
3. Strategic Analysis in the organization.............................. 91
4. Competitive analysis ............................................................... .......................105
5. Formulation of the strategy...................................;................. .............113
Chapter IV. Enterprise business plan .............................................................. ..124
1. Why do you need a business plan .............................................. ................124
2. Stages of developing a business plan .............................................. .........128
3. Structure and content of the business plan...............................................................134
4. Format and style of the business plan .............................................. .....150
Chapter V financial planning in economic
organizations ................................................. ................... 152
1. Basic financial documents economic organization .............................................................. ................................. 154
2. Analysis financial indicators............................................... 162
3. Long-term financial planning............................................... 173
4. Short-term financial planning.
Cash budget .................................................................. ................... 184
Chapter VI. Economic culture planning
organizations ................................................. ................. 189
1. The concept of the culture of economic organization ....................... 189
2. Planning objects organizational culture................ 198
3. Organizational culture planning process .................................. 212
Chapter VII. Forecasting business environment................................. 216
1. Forecasting and its role in the activities of the company ........ 216
2. Methods for predicting the business environment............................................... 223
3. Technological forecasting............................................... 235
4. Socio-political forecasting............................................... 240

Name: Planning at the enterprise - Cribs.

Planning is one of the most important processes on which the efficiency of a company depends.
Planning is a management function. The essence of this process lies in the logical definition of the development of the enterprise, setting goals for any sector of activity and the work of each structural unit, which is necessary in modern conditions. When planning, tasks are set, material, labor and financial resources to achieve them and deadlines, as well as the sequence of their implementation.
In addition, factors that have an impact on the development of the enterprise's activities are analyzed and identified in order to prevent them in a timely manner at the stage of occurrence in case of their negative impact.

CONTENT
1. The essence of planning in the enterprise
2. The importance of planning in the modern economy
3. Planning methods
4. Planning principles
5. Structure of plans
6. Classification and types of plans
7. The essence of long-term planning
8. Essence of budget planning
9. Essence of scheduling
10. The role of standards and norms in planning
11. Planning automation
12. Financial planning at the enterprise
13. Financial plan as an element of financial planning
14. System of forecasts and plans
15. Manufacturing program and its place in the planning process
16. Enterprise business plan as a planning tool
17. Planning for the profit of the enterprise
18. Tax planning
19. The concept of "budget"
20. Types of budgets
21. Classification of budgets
22. Advantages and disadvantages of budgeting
23. Budgeting principles
24. Operating budgets
25. Financial budgets
26. Diagram of the budget process
27. Implementation of budgeting in the enterprise
28. Strategic planning
29. Marketing planning
30. Cost planning
31. Planning management
32. Monitoring and analysis of the implementation of planned targets
33. Main stages and planning models
34. Budget period. Types of budgets by duration
35. Logistics planning
36. Calculation. Types and purposes
37. Types of estimates
38. Enterprise development planning
39. Plan for labor and wages
40. Analysis of deviations
41. Investment budget. Content, functions, types
42. The value of the analysis of financial and economic activities for planning
43. Production planning
44. Methods used in budget planning
45. Strategic tax planning
46. ​​Tactical tax planning
47. The concept of the budget cycle
48. Risk planning
49. Planning for product sales
50. Informative base for business planning
51. Company balance planning
52. Essence financial diagnostics in the area of ​​acceptance management decisions when planning
53. Budgeting as an element of labor motivation
54. The place of business forecasts in the system for calculating the operating budgets of an enterprise
55. General calculation financial efficiency future activities of the enterprise
56. Organizational and managerial aspect of the budget process

Free download e-book in a convenient format, watch and read:
Download the book Planning at the enterprise - Cribs - Vasilchenko M.D. - fileskachat.com, fast and free download.

Download zip
You can buy this book below best price at a discount with delivery throughout Russia.