Intra-production planning system. Operational planning methods and in-house cost accounting
^ 1. by content
Technical and economic planning,
Operatively production planning,
Business planning,
Financial and investment planning,
Supply and marketing planning.
2. according to the development time, the following types of planning are distinguished:
3. according to the areas of application, there are:
inter-shop planning,
internal planning,
brigade planning,
individual planning,
those. the object of planning in this case is a separate division of the enterprise.
^ 4. according to the stages of development, there are:
advance planning,
final planning.
5. on the accuracy of the development of plans
advanced planning,
Advanced planning.
The accuracy of plans depends on many factors, but the most important of them are:
Tasks to be solved in this planning period
The professionalism of the specialist of this planned service.
Characteristics of plans by development time
The difference between the plans in this case is the timing of the final result. As for the planning object, it, as a rule, does not change. Each of these types of planning has its own distinctive features. They are as follows:
Accuracy of the scheduling interval to be set
Degrees of differentiation
Distribution of duties between specialists of economic services
The wider the planning interval, the higher the uncertainty of the planned task.
Strategic planning
– This is a forecast of the company's activities for a separate perspective. This type planning is expressed not in detailed questions, but in a sketch of the main activities of the enterprise. Here is the planning period is 10-15 years
. This period is defined as follows:
During this period, there is a turnover of fixed assets
Technology is changing
Consumer tastes are changing radically.
This type of work at the enterprise is carried out by specialists of the highest rank.
On the basis of strategic planning, work is carried out to long term planning. The period of development of these plans 3-5 years . Here the installations defined in strategic planning are developed. In this work, such issues as the forecast for production volumes, the forecast for sales markets, the forecast for costs and incomes are solved. But here, too, the calculations are carried out enlarged.
On the basis of long-term planning, work is carried out on short term planning. It is performed on 1-3 years . In this work, a plan for the first year is developed in detail and a forecast is made for the second and third years.
Current planning – is the planning of the enterprise for the year. Here all the issues of the enterprise's activity are developed in detail..
Operational and production planning (OPP) is a continuation of technical and economic planning. This is the planning of the activities of an enterprise or firm for a short period of time (quarter, month).
All of the above types of planning constitute a single planning system, and none of these types of planning should fall out.
At domestic enterprises, the main type planned work becomes ongoing planning.
Current planning (plan for the year) – is a comprehensive program of production, economic, financial, commercial activities businesses or firms. The tasks solved by this type of planned work are determined, first of all, by the owner of the enterprise and the situation on the market.
to the most important tasks annual p-p should include:
1. providing consumers with products or services in accordance with the concluded agreements.
2. providing production with the necessary resources.
3. timely implementation of the developed plans.
4. control over the progress of the implementation of planned targets.
5. ensuring the profitability of production.
6. identification of intra-production reserves.
7. Prevention of failures in production.
8. analysis and evaluation of the results of the enterprise.
Initial data in the development of the annual p-p are:
Productive capacity,
Concluded contracts for the supply of goods or services for a given period,
Concluded contracts for the supply of products to the foreign market,
The results of the study of consumer demand for products produced by the enterprise or services provided,
Norms and regulations,
Prices for products or services,
Prices and tariffs for resources,
And other data.
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The content of the annual p-p enterprise
| Section names | before the transition of enterprises to work in the new conditions of the economy | present time |
| 1. Production and marketing of products | + | production plan, marketing plan |
| 2. Indicators of increasing eq. production efficiency | + | investment plan |
| 3. Technical improvement of the production | + |
|
| 4. Norms and regulations | + | + |
| 5. Logistics | + | + |
| 6. capital construction | + | + |
| 7. Labor, personnel, salary | + | organizational plan |
| 8. C / st, profit, profitability | + | + |
| 9. Economic Stimulus Funds | + | enterprise funds |
| 10. Financial plan | + | + |
| 11. Social development of the team | + | + |
| 12. Protection of nature and the environment | + | environmental program |
The development of any enterprise plan ends with the calculation of the main technical economic indicators, which in terms of the enterprise are always at number 1.
To the main plan issues companies should include:
1. production facilities and their use,
2. forecast for production and sales volumes,
3. questions of the enterprise logistics plan,
4. cost and profit forecast,
5. financial plan enterprises.
7) Runway stages, their characteristics.
For the first time in our country, the plan was developed in the 1920s and was called "industrial financial plan". runway stages.
| Period of time | Plan name | Plan Description |
| 1)20s | "promfinplan" | Issues related to production and finance were worked out. |
| 2) 30s | "techpromfinplan" | In addition to issues of production and finance, issues of technical improvement of production were resolved. |
| 3) 30-80s | "techpromfinplan" | The same |
| 4) mid 80s, early 90s | PESRP (Economic and social development enterprises) | In addition to the above issues, social issues were considered |
| 5) early 90s, 92.93 years old | OPP - promptly - production planning | The planning system was allowed in our country. |
| 6) currently | ||
| 6.1) on the former state. enterprises (now JSC) | Annual P-P | A detailed program of production, commercial, social, PR activities. |
| 6.2) reconstruction of the enterprise | Business plan | |
| 6.3)Small enterprise | Business plan |
^ 8) Organization of planned work at an industrial enterprise. Basic requirements for the organization of planned work at an industrial enterprise at the present time.
The entire system of organizing planning should be aimed at creating favorable conditions for the implementation of the production process and enterprise management. This system includes the following elements: 1) the organizational structure and structure of the enterprise, 2) the planning mechanism, 3) the process of substantiating the adoption and implementation of planned decisions, i.e. the planning process itself, 4) tools that support the planning process.
Characteristics of the elements of the planning organization system
.
(1) Organizational structure
depends on many factors, the most important of which are the following: 1) the size of the enterprise, 2) the dynamism of the market in which the company's products are sold, 3) industry affiliation, 4) form of ownership, 5) degree of specialization, 6) foreign economic activity enterprises, 7) the composition and number of divisions of the enterprise and other enterprise management structure can built on a linear basis, and functional subordination various divisions. Mixed options are possible. The organization of the planned work of the enterprise and control over the implementation of planned decisions is assigned to the specialists of the planning department or planned - economic department. The staff of the planning department, together with the management of the enterprise, develops the strategy of the company, participates in the selection and justification of the economic goals of the enterprise, and also sums up the result of the production, economic and commercial activities of the enterprise. The planning department at each enterprise interacts with the planning bureau of individual divisions, as well as with the functional divisions of the enterprise. Small enterprises do not have a planning department. Functions in this case are performed by 1 or 2 planners.
(2) Enterprise Planning Mechanism
– a set of means and methods by which it is accepted and implemented planned decision
. The organization of planning at enterprises is entrusted to economic services. The head of the economic service, together with the management of the enterprise, works out a strategy for its development for the future, and in the future - goals and objectives to achieve in the future. After the goals and objectives are approved, they become mandatory for all departments of the enterprise to perform.
On large enterprises the number of employees of economic services is high, on average and not large 1-2 people.
If the organizational structure reflects the external structure of the planning system, then the planning mechanism reveals the internal content of the planned work. IN general view planning mechanism including: 2.1) goals and objectives of the enterprise functioning, developed by the enterprise management apparatus. 2.2) planning functions, 2.3) planning methods. 2.1) goals and objectives.
(3) B practical activities enterprises, there are 3 basic schemes for organizing planning in production: 1) from the bottom - up, 2) from the top - down, 3) the principle of oncoming flows.
Planning from the bottom up carried out in the direction from the divisions of the enterprise to its highest level. In this case, the planning department at the enterprise is usually small. In this case, the issues are worked out in the departments of the enterprise. In charge specialists of the central economic service includes: coordination of all actions both for the development of the plan and its control. This planning scheme is the most appropriate for its production orientation .
Top-down planning – planning is carried out in the direction from the central economic service of the enterprise to its divisions. In this case, the main issues are worked out at the level of the enterprise as a whole. The number of specialists in the economic services of the enterprise is significant. Divisions of the enterprise, having received control tasks, determine the plan of their actions for a given period. This scheme allows you to solve the most important tasks of the enterprise and coordinate the work of all its departments. However, with this planning organization scheme, it is difficult to use all the reserves of the enterprise unit. This scheme used in the consumer orientation of the enterprise .
The principle of counter flows . It is built on coordinated work between the central economic service of the enterprise and its divisions. This scheme is considered the most rational, because. it includes strengths 2 previous schemes. Most TPs use the 2nd scheduling scheme. In the planned work of the enterprise, it is conditionally possible to single out 4 stages: 1) analysis of the market situation. In the region, industry and directly in the field of activity of the enterprise itself, 2) analysis of the current and prospective positions of the enterprise, 3) planning itself, 4) monitoring the implementation of planned decisions. The planning procedure, the list of plan types, their structure is established directly by the head of the enterprise.
The planning procedure, the list of developed plans are approved directly by the management of the enterprise. The latter is reflected in regulations one enterprise or another. The order of planning in separate subdivisions of the enterprise is approved by its central economic service.
(4) Means to achieve planned decisions
: 1) information, 2) technical means, 3) software.
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High level of organization of planned work
in enterprises depends on many factors and ultimately promotes
: 1) increasing the degree of use of production capacity; 2) the principle of self-financing and self-sufficiency is fully implemented; 3) increasing the level of competitiveness of products; 4) increasing the level of competitiveness of the enterprise as a whole; 5) the conquest of new markets for products; 6) the best solution to the social problems of the enterprise team.
Main requirements
to the organization of planned work at the enterprise at the present time: 1) observance of the principle of self-financing and self-sufficiency; 2) a well-established methodology for the implementation of planning by the specialists of the enterprise; 3) development of measures to improve the competitiveness of the enterprise; 4) increasing the degree of use of production enterprise capacity,
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9) Methodology of planning, its characteristics.
The most important theoretical and practical value in planning have planning methods. They are developed on the basis of planning principles.
Planning method – These are specific techniques that allow you to perform economic calculations, indicators and make justifications for planned targets.
The more accurately the planning method is chosen, the more efficiently it will be implemented in production. In business practice industrial enterprises a variety of planning methods are used. Recently, the following are the most widely used planning methods :
balance method
Normative method
Planning method based on technical and economic factors (factorial)
Economic and mathematical methods
Expert methods, etc.
The characteristics of planning methods currently at industrial enterprises are reflected in the planning methodology developed by the enterprise's specialists. The choice of planning method in a particular period depends on the purpose of the tasks being solved and the specifics of a particular production.
Characteristics of individual planning methods
balance method - the traditional method of performing planned work, was used before, is used now and will not be abandoned in the future. With this method such issues and tasks as determining the need for production resources and their consumption are being solved, and a balance is being developed labor resources, the balance of cash income and expenses. This method allows you to establish disproportions in the development production, as well as to determine the proportions of its development in the future, and in addition, to identify intra-production reserves.
Normative method - one of the most progressive methods used in the planned work of enterprises. The basis of this method is a well-established system of regulatory management . The system of norms and standards that are used in this period must meet modern development production.
Planning based on technical and economic factors . This method is widely used in dealing with issues such as analysis of the implementation of production programs, justification of labor productivity growth, justification of the level of costs in a given period.
Economic and mathematical methods - relatively new methods used in the planned work of the enterprise. Using these methods allows you to choose the most effective option for the development of production . Among these methods, such as mathematical programming, probability theory, mathematical statistics, imitations, etc. have found wide application.
expert methods.
These methods are widely used in forecasting production for a long period of time. These methods used by business leaders.
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0) Information support for planned work at industrial enterprises. The system of technical and economic norms and standards used in the activities of the enterprise, its characteristics.
Planned work at any enterprise cannot be carried out without reliable information. Information can be obtained using primary and secondary data. Primary data are obtained as a result of research, as well as specially solved tasks for these purposes. The collection of this information is carried out by observation, measurement, questioning, etc. way. Secondary data are needed when conducting combined studies. All data is collected from external and internal sources. Internal information should include, first of all, office data. Such information is the most reliable and cheapest. This is the main source of information for both small businesses and reputable firms. Internal information includes statistical reporting, financial statements, financial statements. The same information should include the reports of the heads of economic services and primary links , and business correspondence enterprises. External information is obtained from the economic literature, periodicals, Internet. IN market economy the accuracy and validity of planned targets primarily depends on the system of norms and standards.
System of norms and standards – this is the basis for the implementation of planned work in the enterprise.
Norm – the maximum allowable consumption of any resource per unit of production or unit of equipment or unit of production area (rate of consumption of raw materials per unit of production).
Regulations
– indicators that most often characterize the degree of relative use of certain resources in a particular industry or in a field of activity or in a region.
Main differences
norms from norms are:
1) as a rule, a longer period of validity of the standard;
2) the norm is developed for specific organizational and technical conditions, while the norm for the prevailing conditions either in a given industry, or in a field of activity, or in a region.
The normative economy of domestic industrial enterprises is still at a very low level. The main reasons for this situation will be the following:
1) the development of norms and standards is a laborious task;
2) in the conditions of a centrally planned economy, enterprises were not interested in identifying all intra-production reserves.
Norms and regulations
– these are dynamic. With the advent of new technologies, technical innovations, norms and standards must be revised.
In the economic practice of domestic enterprises, a huge complex of various norms and standards is used, therefore they are usually classified as follows.
Classification of norms and standards
by time of action
Current
by nature of distribution
Industry
Local
by destination
Semi-finished products
Other various works
by the nature of the resources used
materials
Energy resources
Fuel resources
by level of detail
Group
by development methods
Experienced
Reporting and statistical
^ 11) Evaluation of the implementation of the plan. The system of indicators used in the activities of the enterprise, its characteristics.
Evaluation of the implementation of the plan at industrial enterprises is carried out by the heads of the enterprise, the heads and specialists of economic services, the head, both as a whole of the entire enterprise, and of its individual divisions. For this purpose, the actual data of the operation of an enterprise or production are compared with the data of the forecast plan for predetermined control points.
Checkpoints - These are indicators of the work of a particular division of an enterprise or an enterprise as a whole.. ^ These milestones are set during the development of plans. Planned and actual work of both individual departments and the enterprise as a whole calculated and accounted for a month, a quarter, half a year, 9 months and a year . The smaller range is used only in dispatching. For all the indicated periods, at any industrial enterprise of any form of ownership, an assessment of activity is carried out, for the same periods, the activity of the enterprise's specialists is evaluated. To evaluate the activities of the enterprise's specialists, a system of indicators is developed, according to which they eventually train.
Index - This is a sign that characterizes one or another side of the activity of an enterprise or its divisions and reflects one or another economic phenomenon. In our country, in a planned economy, a system of indicators was formed. This system focused the enterprises on the performance of indicators for the production and marketing of products. During the transition of the country to the market, the system of indicators undergoes more serious changes. In a market economy the most important indicator assessment of the activities of enterprises should include such indicators How:
1) meeting the demand for products produced by the enterprise
2) income growth of an enterprise or firm
3) optimization indicators
Recently, there have been changes not only in the system of indicators itself, but also in the methodology for their determination. The problem of using indicators in a market economy is that there cannot be a single universal indicator. The development of the enterprise's economy in market conditions should be characterized by a system of indicators. Recently, this system of indicators reflects the following:
^ Characteristics of individual groups of indicators
Quantitative indicators - characterize the material side of production, qualitative - the qualitative side
The division of indicators into quantitative and qualitative is necessary to assess the scale of production and its intensification.
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Examples of quantitative and qualitative indicators for the main sections of the enterprise forecast plan
| Sections P-P enterprises | Quantitative indicators | Qualitative indicators |
| Production plan | Volumes of production and sales of products in physical and value terms | CMM, product grade, average shift ratio, average equipment productivity, average percentage of planned downtime |
| Logistics | The need for various material, technical resources | Cost rates for individual resources |
| Labor and salary plan | Number of staff, salary fund | Growth in labor productivity, average labor intensity, average salary of an employee or worker, specific labor force consumption |
| Plan at cost | Cost of commercial products, cost of comparable products | The cost of 1 rub. marketable products, reducing the cost of a unit of production |
| Financial plan | The amount of income and expenses | Revenue growth over the period, profitability certain types products, return on capital, turnover rate working capital |
Estimated and cost indicators. Estimated indicators are currently determined by the enterprise itself. They are necessary for summarizing the work or departments of the enterprise, or its services, or the enterprise as a whole. They characterize either the achieved or the desired level of production.
Cost indicators characterize the amount of costs for a particular type of activity of the enterprise.
Approved and calculated indicators . Currently most commonly used in relation to the enterprise and its lower levels.
TO approved indicators in the sectors of the economy should include:
Separate economic standards;
State order in certain sectors of the economy;
Limit on the extraction of certain types of minerals;
- state investments;
The level of profitability for state enterprises-monopolists;
Tax rates;
Minimum consumer budget;
minimum wage;
Minimum vacation time, etc.
Within the framework of a particular enterprise, control tasks are brought to its lower levels.
General characteristics and structure of the business plan (BP)
The current economic situation in Russia dictates a new approach to the WFP. Enterprises are forced to look for such forms and models of planning that would ensure maximum efficiency in decision-making. The best way to achieve these solutions in the new market conditions is a business plan. No enterprise can operate profitably without a carefully designed BP.
BP – this is the plan entrepreneurial activity, an objective assessment of one's own entrepreneurial ability enterprises and essential tool design and investment decisions in accordance with the needs of the market and the current situation.
BP – it is a commercial document with a complex structure that reflects the main aspects of the future commercial enterprise, which allows choosing the most promising solutions and identifying the means to achieve them.
In most cases, BP serves as a means of obtaining the necessary investments, that is, a powerful tool for financing a business. Modern economic theory identifies five functions of a business plan.
1 opportunity to use it to develop a business strategy
2 assessment of opportunities for the development of a new direction of activity and control of processes within the company
3 attracting funds from outside. Recently, the decisive factor in granting a loan is the presence of a carefully thought-out business plan.
4 involvement in the implementation of the company's plans of potential partners who can invest in production equity or their technology.
5 involvement of employees in the process of compiling a BP, which allows them to increase their awareness of upcoming actions, coordinate efforts, distribute responsibilities and create motivation to achieve the goal.
BP assumes compliance with the following principles :
^ 1 flexibility that is, adapting to changes in the environment
2 continuity, i.e. "rolling" nature of planning
3 communicativeness and, i.e. coordination and integration of efforts
4 interactivity, i.e. creative planning
5 multivariance, i.e. availability of alternatives
Small firms at the time of creation develop a compressed version of the BP, but after - the full version.
In the modern economy, there are many variants of BP in form, content, structure. There is no clearly regulated structure and form of BP. All this is determined by those to whom the BP is addressed, the purpose of the project and the specifics of production. The factors that determine the composition and structure of BP include:
The purpose of compiling the BP
The specifics of the type of business activity
Enterprise size
BP development period
Prospects for the development of the company
The size of the intended market
Presence of competitors
1 option
The goal is the development of production
2 general characteristics production
3 market and main competitor analysis
4 production plan
5 marketing plan
6 organizational plan
7 forecasting and risk management
8 financial plan
Option 2
The goal is the financial recovery of the company
1 general characteristics of the enterprise
2 financial recovery plan summary
3 analysis financial condition
4 measures to restore solvency and support effective economic activity
5 market and competition
6 marketing plan
7 production plan
8 financial plan
^ Characteristics of the main sections of the BP
Title page contains the name of the company, its location, the name of the BP and the date of compilation, the address of the company and a link to privacy, if any.
IN annotations given short description goals and main provisions of the BP
Summary – it is a concise, quick-read overview of the intended business and goals.
Description of the enterprise and industry gives a general description of the company and all its characteristics that are directly or indirectly related to the upcoming or existing business.
Characteristics of products (services) indicates the needs satisfied by the product, quality indicators, economic indicators, export indicators.
Research and analysis of the product sales market reflects the type of market, market structure, market conditions, selection of target segments, market positioning, sales forecast.
Marketing plan includes: marketing strategy, product policy, pricing policy, sales policy, communication policy and marketing budget.
Production plan (developed only by the company that is going to be engaged in production). It is necessary to prove the suitability of the enterprise for the production of products of the required quality in a timely manner. Includes: product manufacturing technology, methods and means of product quality control, production program, production capacity, need for long-term assets, calendar plan development of production, the need for working capital, cost forecast, environmental protection system.
organizational plan devoted to the management system of the company, its personnel policy. These are the organizational structure, management personnel, professional advisors and services, personnel, personnel policy, legal support of activity.
Financial plan necessarily present in the structure of the BP. This is a document or a set of documents that ensures the interconnection of the indicators of the project, the development of the enterprise with the available resources. Structure of the financial plan: forecast of financial results (profit and loss statement), forecast balance sheet, cash flow statement
On the basis of the state order and a portfolio of orders concluded with consumers of products, enterprises carry out the VP of their production and economic activities. In the process of VP, the details of the upcoming work are carried out, a complete list of products to be manufactured in the planned period is determined, the timing of its manufacture is specified, necessary for the enterprise labor, material and financial resources and provides for an all-round increase in the efficiency of production, growth in productivity and quality of products.
At the stage of developing plans for production, development of technology and the economy of the enterprise, VP is carried out with the help of a set of technical and economic calculations based on progressive standards and projected organizational and technical measures. And also, on the materials of economic analysis, the development of technical and economic calculations and production and operational planning.
Structurally, VP includes:
1. Technical and economic planning (TEP).
2. Operative production planning (OPP).
TEP is the planning development of technology, organization and economics of the enterprise for the upcoming planning period. The main task of TEP is forecasting, long-term and medium-term and current planning.
The main task of forecasting is to give guidance to the enterprise on the possibility of involving in the production of new types of raw materials, materials, components, development and use of new technologies. The forecast is a kind of groundwork for long-term planning (PP).
Long-term PP is drawn up for 10-15 years. DPP is a comprehensive program for the creation of new and technical re-equipment of existing workshops, sections. This document expresses the general directions of the social, economic, scientific and technical development of the enterprise.
The basis for planning the work of the enterprise is five-year plans, the task of which, taking into account changes in resources and an increase or decrease in demand, is specified and specified in annual plans.
The current (annual) plan is drawn up taking into account the changes that have occurred and with a breakdown of indicators by quarter.
The main task of the PPP is scheduling and operational regulation or dispatching. scheduling consists in detailing the tasks of the annual plan by performers (shops, sections, brigades, jobs) and by terms (months, decades, days, shifts, hours), in order to evenly fulfill the planned indicators. Dispatching ensures the smooth and uninterrupted operation of all parts of the enterprise.
Features of intra-production planning
In foreign companies, the following types of plans are distinguished:
Corporate Charter (charter) - sets the fundamental goals of the enterprise and corporate standards, market orientation, ownership structure, positioning of the enterprise and relations with owners and employees.
Strategic Business Plan strategic business plan) - is formed for five to ten years and determines the strategy of financing and production, sales growth, market share.
The planning basis for most medium and small enterprises is annual budgets with their subsequent detailing in the form of operating budgets drawn up for a quarter, month, week. These include:
Business Plan (business plan) - is formed for one to three years (often broken down by quarters) and clarifies the sources of investment, sets the direction for the development of production capacities, requirements for personnel, material and financial resources. Includes an enlarged sales plan in terms of money.
Salts and Operation Plan (sales and production plan - product portfolio) - is formed for a year or two, clarifies business plans and reflects forecasts for sales and shipment of finished products, aggregated production indicators to ensure supplies in accordance with the forecast, stocks, work in progress.
Thus, the organization development planning system used by foreign companies is based on the close integration of strategy and budgeting.
The planning process for Russian enterprises is fundamentally different from the planning process in foreign companies, since a strategy that has great importance for foreign enterprises, in domestic industrial enterprises, it gives way to plans that solve current problems.
Features of domestic in-house planning in a market economy:
1. It is generally accepted that the organization's plans are divided into long-term (strategic), tactical and operational. In modern Russian practice, the period within which it is possible to give an acceptable accuracy estimate financial indicators development strategies, taking into account the main factors external environment, is not more than three years. This determines the possibilities of strategic planning in general and the accuracy of tactical plans drawn up for the year. Operational planning consists in the development of plans for departments and types of activities with details for the quarter and month.
2. The development of a strategy in most cases is formal in nature, not based on a deep analysis of the current and forecast of the future state of the organization. The list of indicators of the strategic plan, which have a quantitative expression, is narrow and does not allow building tactical and operational plans on its basis. As a rule, the basis of planning is the annual budget, which is detailed more qualitatively at the level of operational plans.
3. The frequency of planning and revision is low. The strategic plan and annual budget are generally reviewed and approved once a year. Operational plans are developed on a monthly basis and may be adjusted during the planning period.
4. The bottom-up budgeting method is widespread. The budget, drawn up in this way, provides for the collection and filtering of budget information from lower-level managers to the management of the enterprise. Reconciliation of budgets takes a lot of time; during the approval process, budget indicators can be greatly changed by higher managers, reducing the motivation of performers and leading to overestimation or underestimation of individual indicators when drawing up plans in the future.
5. The features of planning also include: differentiation of planning functions, increasing the complexity of the development and structure of the plan, while taking into account the requirements of marketing, a significant amount of elements of the redistribution of resources.
Currently, among domestic and foreign researchers there are no consensus about its essence, goals and objectives.
In-house planning can be understood as a process that ensures the management of an enterprise's activities, aimed at achieving the set goals, based on past data, seeking to determine and control the development of an enterprise in the future based on a market forecast of the business environment and linking resources, enterprise potential with the aims of its development.
Based on the above definition, it is possible to formulate the main goals and objectives of planning. The goal of planning is a realized event, i.e. achievement of the set goal of the enterprise. The main task is the choice of actions to achieve the goals of the enterprise in the conditions of existing resource constraints, balanced in terms of performers, time and resources. Planning has both advantages and disadvantages.
The main advantages of intra-production planning: more rational use of limited resources; identification of current problems and the ability to control the situation; the desire to solve problems to achieve goals and at lower cost; thoughtful preparation for the future benefits of the business environment; increasing the coordination of the activities of performers due to the activities scheduled in the plan for performers, time and means.
The main disadvantages of planning: the inability to display in the plan the whole variety of living conditions, especially in complexly organized systems, which is an enterprise; the stability of the decision taken, which can be unprofitable under the dynamic conditions of a market economy.
Planning in market conditions also serves as the basis for the implementation of a wide variety of economic, organizational, managerial, social and many other functions. , characterizing the degree of development modern production. The mechanism of their interaction requires the integration into a common comprehensive plan or a single planning system of the corresponding goals and means to achieve them. For example, when planning various economic indicators of the prospective activity of an enterprise, one should most fully use existing system progressive regulations, advanced standards, scientific statements and economic goals .
The main economic functions and future goals of each enterprise should be closely related to the chosen economic activity in the process of planning its development and should be fully reflected in both short-term and long-term plans.
Planning of internal activities is an important function of production management at the enterprise. The classification of general managerial functions was first formulated by its founders F. Taylor, A. Fayol, G. Emerson and supplemented by many foreign and domestic scientists. It represents 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, adjusting goals, changing plans, etc.
The subject and method of intra-production planning
In-house planning is the most important integral part modern economic science that studies the problems of efficient use of limited production resources or their management in order to achieve the maximum satisfaction of human material needs.
In-production 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 course of production, distribution and consumption of material and spiritual values. Market planning of intra-production or production activities studies the laws, principles, regulations and methods of scientifically based choice and rational use of economic resources in various enterprises, firms and organizations.
Modern on-farm planning consists in determining the future desired state of the entire enterprise, individual production systems, economic indicators or other final results, and those appropriate decisions that need to be made in order to bring an object or company out of its current situation into a new one expected or planned. The mechanism of intra-production planning is based on the interaction of processes microeconomic research of the current state of the enterprise and modeling predicted level of its development in the future. Therefore, the planning process itself includes the selection of goals and the establishment of the required ways to achieve them. First, based on the analysis of actual or initial data, the desired state of the planned object or system is determined, expressed in qualitative or quantitative indicators and characteristics of the level of its further development. On this basis, then the design or direct planning of a complex of technical, organizational, economic and other measures is carried out, with the help of which their implementation will be ensured in the future at the enterprise (firm).
In modern domestic production, planning of intraeconomic activities of enterprises serves as the basis for such important management functions as goal-setting, organization, accounting, control, regulation and stimulation. Obviously, these functions determine not only the main subject of the planning and economic activity of firms and other enterprises, but also, mainly, the object of intra-economic planning. The main objects of study in the course of intra-production planning are all economic entities, commercial organizations and legal entities that exist in our country, the main goal of which is to make a profit from their production activities.
In accordance with the current Civil Code Russian Federation Depending on the accepted form of ownership and the degree of participation of employees in the management of production, the following organizational and legal forms of enterprises can be distinguished: business partnerships and companies (general partnership, limited partnership or limited partnership, partnership with limited liability, additional liability company), joint-stock companies, subsidiaries and dependent companies, production cooperatives, state and municipal unitary enterprises. Each of them has not only a common subject and a unified planning methodology, but also uses its own system of planning and economic indicators and the methodology for their development.
The intra-production market planning methodology covers a set of theoretical conclusions, general patterns, scientific principles, economic conditions, modern market requirements and best practice methods for developing plans. The planning methodology characterizes the composition of the methods, methods and techniques used at a particular enterprise to justify specific planned indicators, as well as the content, form, structure and procedure for developing an intra-production plan. The process of developing a comprehensive plan for socio-economic development is a very complex and time-consuming subject of activity for each enterprise and therefore must be carried out in accordance with the accepted planning technology. It regulates the generally recognized procedure, the established deadlines, the necessary content, the required sequence of procedures for drawing up various sections of the plan and substantiating its indicators, and also regulates the mechanism for the interaction of production units, functional bodies and planning services in joint daily activities. Methodology, methodology and technology for the implementation of planned activities at various enterprises and firms to the fullest extent determine, in general, the subject of intra-production planning.
The general or final subject of any planned activity at enterprises of all forms of ownership are draft plans. . They have different names: a comprehensive plan for the socio-economic development of an order-order, a technical industrial financial plan, a business plan, a standard plan, and a number of others that characterize not only their own subject, but also a specific object and a system of specific indicators for its further development. In a market economy, various subsystems of plans are usually used as a specific subject of final planning activity at various enterprises, containing indicators for such main areas or functions as marketing, design, procurement, production, labor, sales, finance, etc.
The end result of planning is the expected economic effect, which determines in general terms the degree of achievement of the given planned indicators, socio-economic or other goals.
Modern economic theory and scientific research methods, primarily analysis and synthesis, deduction and induction, serve as the foundation for intra-production planning and long-term forecasting of the development of domestic enterprises.
Planned scientific and practical activities at domestic enterprises are closely related to broad economic goals and actions and, of course, with many academic disciplines both general professional and special training cycle for modern economists-managers. First of all, these are the main subjects curriculum such as marketing, management, enterprise economics, organization of production, labor rationing, industry technology, cost management, accounting, statistics and others that form the level of qualification of young professionals. Between them and planning there is a close multilateral relationship.
Types of planning
Depending on the degree of uncertainty of planning activities, the planning system can be divided into two types:
1) the enterprise operates in a completely predictable environment and has no lack of information, i.e. deterministic type. But every enterprise in a market economy operates under conditions of uncertainty, so this type is not used in its pure form.
2) implies a lack of certainty in the external environment and a lack of information for decision-making. A planning system that does not give complete predictability of the result is called probabilistic (stochastic).
Planning also differs depending on whether the main ideas of the planner are oriented towards the past, present or future. In this sense, there are: reactive (focused on the past), inactive (adapting only to the present), preactive (preferring to look only to the future) and interactive (based on the interaction of the three previous types of planning).
Depending on the horizon (period) of time, planning is divided into: long-term (from 10 to 25 years), medium-term (5 years), short-term (up to 1 year). All three types of planning should be linked to each other, not contradict each other.
According to the methods of implementation, plans can be divided into directive and indicative. Directive plans are intended for unconditional execution (plans for the production departments of the enterprise). Indicative plans are guidelines for economic development and may vary depending on conditions.
According to the degree of coverage of areas of activity, planning is divided into general (covers all areas) and private (covers only specific areas).
According to the objects of functioning for the planning of production, marketing, finance, personnel.
The entire planning process at the enterprise can be divided into two main stages: the development of a strategy for the company (strategic planning) and the definition of tactics for implementing the developed strategy (operational, tactical planning). Strategic planning (SP) is one of the management functions, which is the process of choosing the goals of the enterprise and ways to achieve them. The joint venture is the foundation for the preparation of all management decisions, organizational functions, motivation and control.
Strategy is the basis of strategic planning. Currently, there is no unambiguous definition of this term. There is a business strategy, a game strategy, a campaign strategy, and so on. G. Mintzberg proposed the definition of strategy within the framework of the "five forces of Porter". He put forward the idea that the term "strategy" cannot be defined unambiguously. In his opinion, the strategy includes: a plan, a principle of behavior, a position in relation to others, a perspective, a technique as a tactical move. However, many authors have made attempts to give a unified definition of this term. One of these definitions, often found in the scientific literature, is proposed by Professor Chandler. He believes that strategy is the definition of the main long-term goals and objectives of the organization, the adoption of a course of action and the allocation of limited resources necessary to achieve these goals. Another definition of this term is given in the works of I. Ansoff. He, like Mintzberg, believes that it is impossible to give an unambiguous concept of strategy, and is of the opinion that strategy is a set of decision-making rules that guide an enterprise in its activities. There are a number of definitions that consider specific aspects of strategic planning and management, but they all come down to the fact that there are two different interpretations of the strategy. The first is a long-term plan to achieve a long-term goal. This approach is based on the fact that all changes are predictable, all processes occurring in the environment are determined and can be fully controlled and managed. In the second interpretation, the strategy is understood as a long-term qualitatively defined direction of the development of the organization, relating to the scope, means and form of its activities, the system of relationships within the organization, as well as the position of the organization in the environment, leading the organization to goals. At the same time, determinism in the behavior of the organization is excluded, freedom of choice is assumed, taking into account the changing situation.
The term "strategy" is related to the Greek strategos, "the art of the general." The strategy, in general terms, is a detailed comprehensive plan designed to fulfill the mission of the enterprise, achieve its goals; instructions on how to move the enterprise from where it is now to where it wants to be; it is a means to achieve the desired results. In form, this is a kind of management documents presented in the form of graphs, tables, descriptions. In terms of content, a strategy is a model of actions, a tool for achieving the goals of an enterprise. Thus, the strategy is a detailed plan of actions of the enterprise in the future, the implementation of which allows achieving the goals set for the organization.
Operational planning of production is the final link in the planned work at the enterprise. It consists in developing (based on annual plans) specific production tasks for short periods of time both for the enterprise as a whole and for its divisions, and in the operational regulation of the course of production according to operational accounting and control data. A feature of this type of planning is the combination of the development of plan targets with the organization of their implementation.
Planning theory provides for the formation of scientific knowledge on the following major issues: market planning methodology, development regulatory framework, the mechanism of interaction of planned standards and indicators, the methodology for drawing up plans, strategic planning, network planning, business planning, technical and economic planning, social and labor planning, financial planning, operational planning, economic evaluation plans, improvement of planning, etc.
The practice of planning involves the development of theory and methodology, the study of methods and methods for substantiating plans, the use of knowledge to find and select the necessary means and limited resources that make it possible to achieve the intended goals and fulfill plans for production and economic activity.
Any planning as a process of practical activity usually includes several stages, or stages, the main purpose of which is as follows:
· formulation of the composition of upcoming planned problems, determination of the system of expected dangers or prospective opportunities for the development of an enterprise or firm;
· substantiation of the put forward strategies, goals and objectives that the enterprise plans to implement in the coming period, designing the desired future of the organization;
planning of the main means of achieving the set goals and objectives, the choice or creation of the necessary means to approach the desired future;
determining the need for resources, planning the volume and structure of the necessary resources and the timing of their receipt;
Designing the implementation of the developed plans and monitoring their implementation.
This planning procedure is widespread in American firms.
Domestic enterprises also use a similar planning technology, which contains three main stages of practical activity:
1) drawing up plans, making decisions about the future goals of the organization and ways to achieve them;
2) organizing the implementation of planned decisions, assessing the actual performance of the enterprise;
3) control and analysis of the final results, adjustment of actual indicators and improvement of the enterprise's activities
The correct choice of the type, content and technology of on-farm planning at domestic enterprises is essential not only for substantiating goals and plans, but also for improving production efficiency and the quality of goods and services produced, entering the world market.
1.5. Enterprise plan: essence, content and forms
The plan of intraeconomic activity of the enterprise contains a whole system of economic indicators representing general program development of all production units and functional services, as well as certain categories of personnel. The plan is at the same time the ultimate goal of the company, the guiding line of personnel behavior, a list of the main types of work and services performed, advanced technology and organization of production, the necessary funds and economic resources, etc. Planning characterizes the picture of the future, where the nearest events are outlined with a certain distinctness, according to the clarity of the whole plan, the distant ones are presented more or less vaguely.
Thus, a plan is a working tool for achieving the set goal by a business entity, created on the basis of a market forecast of the business environment and scheduled according to performers, time and means, i.e. it is a program for the social and economic development of an enterprise (firm) and all its divisions that is foreseen and prepared for a known period .
The business plan of the enterprise must be expressed in writing. Of course, a plan is also possible in oral, but if the plan of one person is possible in mental form, then several people (namely enterprises) must be in writing. Therefore, we can talk about the form of the plan in the form:
set binding documents;
structure reflecting the internal logic of construction;
a list of performers indicating their differentiated tasks;
a list of necessary actions to implement the tasks envisaged;
· deadlines specified in accordance with the sequence of necessary actions;
cost estimates;
· Calculation of the economic effect as a numerical expression of the tasks.
Activity planning is the most important function in every enterprise (firm). production management. The plans reflect all the managerial decisions made, contain reasonable calculations of the volumes of production and sales of products, provide an economic assessment of costs and resources, and the final results of production.
In the course of drawing up plans, the leaders of all levels of management outline a general program of their actions, establish main goal and the result of joint work, determine the participation of each department or employee in general activities, unite the individual parts of the plan into a single economic system, coordinate the work) of all planners and develop decisions on a single line of labor behavior in the process of implementing the adopted plans. When developing a master plan and choosing a line of conduct for all employees, it is necessary not only to ensure compliance with certain rules and principles of planning, but also to achieve the adopted plans and selected goals in the future.
Principles of in-house planning
For the first time the general principles of planning were formulated by A. Fayol. As the main requirements for the development of a program of action or plans for an enterprise, he named five principles: necessity, unity, continuity, flexibility and accuracy.
The principle of the need for planning means the universal and mandatory use of plans in the implementation of any kind of labor activity. The principle of the necessity or obligation of planning is especially important in the conditions of free market relations, since its observance corresponds to modern economic requirements for the rational use of limited resources in all enterprises.
The principle of unity suggests that planning at the enterprise should be systemic. The objects of planning in the enterprise are separate divisions and separate parts of the planning process. The relationship between units is carried out on the basis of coordination at the horizontal level, that is, at the level of functional units. The coordination of planned activity is expressed in the fact that the activity of no part of the enterprise can be planned effectively if such a process is not connected with the planned activity of individual units of a given level, and any changes in the plans of one of the units must be reflected in the plans of others. Thus, interconnection and simultaneity are the main features of planning coordination. A single direction of planned activity, a commonality of goals for all elements of the enterprise become possible within the framework of the vertical unity of departments, their integration. The principle of unity of plans provides for the development of a general or consolidated plan for the socio-economic development of the enterprise.
The principle of continuity of plans lies in the fact that at each enterprise the processes of planning, organization and management of production, as well as labor activity, are interconnected and must be carried out constantly and without stopping. The continuity of planning makes it possible to constantly monitor, analyze and modify plans when both the internal and external environment change. In the process of continuous planning, there is a noticeable convergence of actual and planned indicators of production and economic activity at each enterprise.
The principle of flexibility of plans is closely related to the continuity of planning and implies the possibility of adjusting the established indicators and coordinating the planning and economic activities of the enterprise.
The principle of the accuracy of plans is determined by many factors, both internal production factors and its external environment. Therefore, any plan must be drawn up with such accuracy that the enterprise itself wishes to achieve, taking into account its financial condition and position in the market and many other factors. With operational or short-term planning, a higher degree of accuracy of planned indicators is required, with strategic or long-term planning, you can limit yourself to choosing a common goal and making approximate calculations.
In modern domestic science and planning practice, in addition to the considered classical requirements, general economic principles are widely known: consistency, purposefulness, complexity, optimality, efficiency, scientific character, priority, balance, employment, directiveness, independence, equal tension, concreteness, objectivity, dynamism, risk and others. All of them are disclosed in sufficient detail in the scientific and educational literature on planning. Each of them will be further discussed in the relevant sections of intra-production planning. Here, it seems necessary to touch only on those named principles that are most closely related to the main methods of effective market planning.
Let's start with the principle of complexity. At each enterprise, the results of the economic activities of various departments largely depend on: the level of development of technology, technology and organization of production; applied systems of personnel management, motivation and remuneration; use of available material, labor and financial resources, indicators of productivity, profitability and solvency, etc. All these factors form an integral complex system of planned indicators, so that any quantitative or qualitative change in at least one of them leads, as a rule, to a corresponding change in many other economic indicators. In addition, in production, any planned decision affects not only economic results, but also on social, technical, organizational, etc. Therefore, it is necessary that the planned and managerial decisions made be comprehensive, ensuring that changes are taken into account both in individual objects and in the final results of the entire enterprise.
The principle of efficiency requires the development of such an option for the production of goods and services, which, given the existing limitations of the resources used, provides the greatest economic benefit. Any planned effect shows the degree of achievement of some given result: how the work on the production of a product or service will be performed, whether it will satisfy the consumer and how it will be sold, what total profit is possible, etc. The first indicator of the planned effect may be the excess of results over costs.
The principle of optimality implies the need to choose the best option at all stages of planning from several possible or alternative ones.
Many principles are very closely related and intertwined.
Along with the most important principles considered, it is necessary to dwell on two more main provisions of the new method of interactive planning developed by R. L. Akoff: the principle of participation and the principle of holism.
The principle of participation is closely related to the principle of unity. The principle of participation means that each member of the enterprise becomes a participant in planned activities, regardless of position and function performed by him. Participatory planning is called participatory planning. The principle of participation has an active influence of the staff on the planning process. It assumes that no one can plan effectively for someone else. It is better to plan for yourself - no matter how bad, than to be planned by others - no matter how good. The meaning of this is to increase your desires and ability to satisfy the needs of both your own and others. Planning by others cannot increase these desires and abilities, only one's own planning makes it possible. It should be as joyful as it is productive. At the same time, the main task of professional planners is to stimulate and facilitate planning by others for themselves. Managerial economists must provide the motivation, information, knowledge, understanding, wisdom, and imagination needed by the rest of the staff to plan for themselves.
The principle of holism has two parts: coordination and integration. Each of them refers to its own dimension of the enterprise, which is divided into levels, and each level - into objects that differ in their functions, products and market served. Coordination covers the interaction of objects of the same level, integration - between objects of different levels.
The principle of coordination establishes that the activities of no part of the organization can be planned effectively if they are carried out independently of the rest of the objects at this level. It follows from this that the activities of units of the same level should be planned not only simultaneously, but also in interdependence with others. No matter where the problems arise, they should be solved together with the rest.
The principle of integration determines that planning carried out independently at each level cannot be as effective without interconnection of plans at all levels. A strategy or tactic formulated at one level of the enterprise often creates new problems for other levels. Therefore, to solve it, it is necessary to change the strategy of another level.
The combination of the principles of coordination and integration gives the well-known principle of holism. According to him, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence. This "all at once" concept of planning is opposed to both top-down and bottom-up sequential planning.
Based on the principles, all existing general scientific planning methods are developed and formed in the process of practical activity, which represent the process of searching, substantiating and selecting the necessary planned indicators and results. Depending on the main goals or main approaches, the initial information used, the regulatory framework, the methods used to obtain and agree on certain final planned indicators, it is customary to distinguish the following methods of intra-production planning : scientific, experimental, regulatory, balance, system-analytical, program-targeted, economic-mathematical, engineering-economic, design-variant, etc. Each of these methods, judging by their name, has several dominant features, or priority requirements, to the main planned result. For example, the scientific method is based on the wide use of deep knowledge about the subject of planning, the experimental method is based on the analysis and generalization of experimental data, the normative method is based on the application of initial standards, etc. In the planning process, none of the considered methods is applied in its pure form. Effective intra-production planning should be based on a systematic scientific approach based on a comprehensive and consistent study of the state of the enterprise and its internal and external environment.
Functions and structure of planned services in the enterprise
Planning and managing the economic activity of an enterprise are closely related to each other as follows common functions production management: the choice of goals, the definition of resources, the organization of processes, the control of execution, the coordination of work, the adjustment of tasks, the motivation of personnel, remuneration, etc. Many categories of personnel are involved in their implementation - heads of all levels of management, economists-managers, planners-executors, etc. The main functions of the top management of an enterprise are to establish a unified development strategy or to justify the planning goal, to choose the main ways to achieve it, to determine methods and technologies plans development. The heads of other levels of management, as well as specialists in planning services, develop all current and tactical plans. The management of planning and economic services of enterprises performs general, scientific, methodological and other main functions for managing all current and future planned activities. The personnel of the planning service, together with the top management, takes part in the development of the company's strategy, the selection and justification of economic goals, the creation of the necessary regulatory framework, the analysis and evaluation of planned and actual results of the final activity. Together with managers, planners participate in the preparation of forecasts for the development of production, training the personnel of the enterprise in new methods for developing various plans, holding consultations in the line divisions and functional bodies of the company involved in the preparation general plans or their individual sections.
All services of the enterprise, both production and functional, participate in planning their activities. Planning and economic bureaus or professional groups are organized in shops and departments. The structure of planning and economic services of enterprises (firms) depends primarily on the size of production, product characteristics, market position, form of ownership, level of solvency, etc. With a non-shop management structure, planned functions are performed by top-level economists-managers. Each enterprise independently chooses the structure of its planning and economic bodies.
According to the classical science of production organization, with the conclusions of which management theory interacts, the enterprise management structure should be developed according to the “top down” principle. Development sequence organizational structure corresponds to the current planning technology:
1) the organization is divided horizontally into broad blocks of activities corresponding to the most important functions and areas of work for the implementation of the chosen economic strategy;
2) the ratio of powers of various categories of personnel and positions of employees is established, the purpose of the working groups is clarified and, if necessary, they are further divided into smaller organizational units in order to avoid overloading the management;
3) are determined official duties various categories of personnel as a set of certain functions or tasks, duties are specified and assigned to the performers, taking into account their professional qualifications and production experience.
The basis for choosing organizational structures at enterprises is usually long-term plans for their development, production volumes, standards for the number and ratios of various categories of personnel, and many other factors.
The enterprise management structure can be built on the principles of both linear and functional subordination of various departments. At linear structures management is carried out by a higher manager in relation to all subordinate employees in relation to the functions performed.
With functional subordination, the right to make decisions and give guidance is granted in relation to specific functions, regardless of who performs them. There are also mixed management structures and their various varieties. At present, the most common in domestic enterprises is the linear-functional structure of organization management, built on the basis of functional specialization of services or subsystems.
The line-staff management structure is also widely known in domestic management. It is also built on the functional basis of the subordination of various production and support services of the enterprise. The main task of line managers is to ensure the coordination of the actions of functional services in order to achieve high final results in both planned and production activities. In the conditions of free market relations, there are many organizational management structures that can be used both in the production and in the planned areas of the enterprise, for example, divisional, product, matrix, project and other recommended modern management. Every enterprise should choose an organizational structure that is consistent with its strategic plans, ensures effective interaction with the environment and contributes to the achievement of its goals.
TOPIC 2. SYSTEM OF PLANNING NORMATIVES AND INDICATORS
1. The concept of planning standards and norms
2. Classification and characteristics of standards and norms
3. Labor standards, their types and purpose
4. Material standards, their types and application
5. Methods for developing planning standards and norms
6. Mechanism of interaction between standards and targets
The concept of planning standards and norms
In the modern planning and economic literature, a single generally accepted concept of standards and norms in relation to market conditions does not yet exist. To form a scientific definition of the category of norms and regulations, let us consider in more detail the most well-known points of view about these economic indicators.
As noted in the national encyclopedic dictionary, the term "norm", translated from Latin, means the guiding principle, rule, pattern, recognized mandatory order, the established measure, the average value of something. And the "norm" is the estimated value of the cost of working time, material and monetary resources used in labor rationing, production planning and economic activity of enterprises.
In existing guidelines on the creation of a system of norms and standards, it is argued that the norms are planned technical and economic indicators characterizing the specific values of the consumption of material, labor, financial resources or limiting temporary values approved in the prescribed manner and calculated on the basis of an analysis of the development of scientific and technological achievements in the planning period , and ensuring high quality of products (works performed) and economical use of resources. The standards here are the quantities used in the calculation of the norms, or the element-by-element components of the norms, as well as the coefficients characterizing the degree of use of tools or objects of labor.
In the Basic Provisions on the rationing of the consumption of materials in production, it is customary to understand the norms as the maximum allowable planned amount of raw materials, materials for the manufacture of a unit of output (work) of established quality under the planned production conditions, and under the norms - element-wise components of the norm, characterizing the specific consumption of raw materials or materials per unit mass, area, volume or length when performing production processes, as well as the size of technological waste and losses of raw materials and materials.
In the modern educational economic literature, unified unambiguous concepts of norms and standards have not yet been formed. In some textbooks, norms are understood as the maximum allowable values of the absolute consumption of raw materials, materials, fuel, energy and other resources for the production of a unit of output of a given type or the performance of a certain work of an established quality in the corresponding planning period. And under the standards - the estimated value of the cost of working time, material and financial resources used in the regulation, planning and management of the production and economic activities of enterprises. In others, the maximum allowable value of the absolute consumption of various resources per unit of output (work) under given production conditions is considered the norm, and the relative indicators of the use of tools of labor, the cost of living labor and objects of labor, depending on production conditions, are considered standards.
In the scientific economic literature, the same absolute values of the maximum allowable consumption of production resources for the manufacture of a unit of output are considered norms, and relative indicators of their use are considered norms.
Based on the analysis of the theory and practice of intra-production planning, it seems possible to give the following refined definitions of standards and norms in relation to the conditions and requirements of a market economy, as well as to determine their intended purpose and scope in modern production.
The standard is a standard for the consumption of various resources for the production of a unit of output, the value of which must correspond to the achieved level of development of market relations with the full degree of use of technology, advanced technology, progressive organization of production and the required qualifications of personnel.
The norm is a scientifically based value of the consumption of certain economic resources in specific production and technical conditions.
Norms, unlike standards, have a specific industry, on-farm or intra-production purpose. Norms are usually developed for a short-term, predetermined period of their application in given industry or corporate terms taking into account the interaction of specific production and technical, organizational and economic, social and labor and many other factors.
In terms of their meaning, norms and standards can be absolute and relative, general and particular, planned and actual, prospective and current, macroeconomic and microeconomic, quantitative and qualitative, etc.
Operational production management at the enterprise it consists of both regulating the movement of production along technological transitions and redistributions and organizing self-supporting relations between departments and management services - a set of methods, organizational forms and technical and economic calculations for bringing production task enterprises to performers and ensure its implementation. the main task operational and production planning and regulation of production consists in coordinating the work of all parts of the enterprise and workplaces for the manufacture and production of finished products in a given assortment, volume and quality within the terms established by contracts with efficient use production resources.
Unity of forms operational management and types of production provided various systems operational and production planning and regulation. In practice, many systems are used, each of which corresponds to specific production features. Therefore, the mechanical transfer of even advanced systems without their respective processing and binding to specific production conditions does not give the desired effect. The most common systems are: custom, detailed planning, backlog and continuous operational and production planning by part numbers and advances.
All systems operational and production planning(OPP) determine, first of all, the order of movement of production in time and by stages of manufacturing products in a natural-material form (parts, assemblies, assembly units) and the approval of technical and economic indicators by departments for a calendar period that characterize the effectiveness of their work. Operational regulation of the movement of production is ensured by operational accounting and control over the course of production, over the emerging production and economic relations between adjacent areas and divisions.
return_links(1); ?>Drawing up shop (district) production tasks represents a logical continuation of the annual planning. main form operational and production planning is the development of quarterly production plans with monthly, ten-day and daily breakdowns. The task of assembly (producing) shops and sections serves as the starting point for the formation of plans for processing and procurement units. They are formed by the chain method, in order, reverse movement production. Completes shift-daily planning, i.e. daily launch-release of parts, assemblies, products. In shift tasks, in essence, the production program of the enterprise is implemented, brought to each workplace.
Some experts distinguish operational and production and as two independent forms, believing that the first reflects only the natural-material course of the movement of production, and the second - technical and economic planning. It seems to us that such a division is disputable, since both of these forms are inseparable, based on the same normative basis, and complement each other. Indeed, the organization of the production process requires not only calendar and planning standards and calculations of the movement of production through technological transitions, but also the conjugation of production volumes, the productivity of equipment and labor, material costs, maintenance and management, etc. It is the complex of these measures that makes up the operational, daily, ten-day, monthly and quarterly production planning. By it's nature intra-production feasibility planning associated with the organization of economic accounting and therefore constitutes one of the forms of its manifestation.
If operational and production planning activities of departments allows you to coordinate the movement of product components in production - parts and assembly units, their number and production time within the planning period, the composition and structure of work in progress, then feasibility planning allows you to measure the results of the work of departments with costs. On this basis, it can be concluded that operational and production planning is, as it were, primary technical and economic- secondary in a single process planned management divisions. Thus, we are talking about on the established sequence of development of planned indicators for workshops, based on the goal of production and the means to achieve it.
So, OPP is a way of allocating the total production program enterprises for the production of finished products (or the provision of services) between subdivisions-co-executors, services, workplaces in accordance with the progressive technology adopted at the enterprise, the organization of production processes and economic norms and standards.
Coordination of the interaction of elements production system cannot be implemented by rigid links in time. This determined the nature of elasticity operational plans for production. In this case, the elasticity of the plan is understood as the possibility of varying, within acceptable limits, its implementation in time, in the nomenclature, in the quantities of structural elements, in the means and methods of their manufacture.
OPP is formed on the basis of calendar and planning standards that determine the phases of manufacturing parts of the product and cycles full production, sequence and time of operations, launch-release batches, etc.
If the calendar and planning standards were calculated within strict limits, then any violation of them would lead to a stop of related production. To exclude such consequences, calendar and planning standards should be endowed with a certain elasticity. For example, the standards for advancing the performance of production operations provide for time reserves for inter-shift and intra-shift aging, transport operations, picking parts, assemblies in work in progress.
The elasticity of plans in all its manifestations allows departments and workshops to find additional reserves for increasing efficiency in opposite directions. production plans. Analysis of the loss of working and machine time, scientific organization of labor and production, brigade form of organization and remuneration of labor, expansion of intra-factory specialization and unification, change in the routes of movement of parts and assemblies, improvement of standardization work, improvement of technological and labor discipline- all this is a source of growth in labor productivity and potential opportunities for teams to increase the output of high-quality products. Obviously, at the level of sections, workshops, buildings, additional possibilities are first of all determined for accepting the counter task of enterprises.
return_links(1); ?>Practice has shown that in the vast majority of cases, enterprises are very carefully preparing for the new financial year. Based on check digits strategic production plan additional intra-production reserves are identified in the context of workshops, sections for the growth of labor productivity, reduction of material consumption of products, development production capacity. Plans are being developed for organizational and technical measures aimed at increasing the efficiency of production, including the mechanization and automation of technological processes, reducing manual operations, and improving the organization of labor and management. It is during this period that the reserves are most fully revealed and the optimal possibilities of production are determined in the adoption of additions to production program. Therefore, the process of linking the factors of technical and economic development cannot be divided in time into the development of the main and additional counter production plans.
One of the organizational requirements for the development of counter production plans is an integrated approach that provides for the scientific, technical, organizational, production, economic and social side of the enterprise. At the same time, the success of the business depends on the commonwealth of allied workshops of the main and auxiliary industries, divisions and management services, and the coordination of their activities. All aspects of production and economic activity are reflected in a comprehensive plan by the system technical and economic indicators and standards.
The main source of the increase in production is the growth of labor productivity. A complex approach to the development operational plans covers the entire system of indicators, which is taken into account in planning system and obligations of enterprises. Communication between production units and plant management services contributes to a more complete disclosure of internal reserves. One of the forms of such communication is the creative plans of specialists to assist and support the initiative of work teams, sections, workshops in substantiating and fulfilling high production programs. At many enterprises, contracts have been concluded under the motto "Work initiative - engineering support." There are enterprises where engineering and technical workers of departments and management services conclude commonwealth agreements on assistance in creating stable conditions for highly productive work of teams. To assess the contribution of engineering and technical development, a system of indicators has been developed, where in the first place are reduction of labor intensity of work and saving material resources. The creative plans of the community include commitments to improve technology, technology, tools, equipment, scientific organization of labor, and improve product quality. In a word, on-farm collective operational plans allow to determine ultimate goals production.
In-house planning and business accounting are formed on the basis of general principles. At the same time, their organization must take into account the distinctive features specific to this level of management. These include: natural-material relations of economic links instead of commodity-money relations that exist between enterprises; certainty of organizational and technical conditions of production in each division; variety of production tasks and related technical and economic indicators; isolation of assessments of the results of self-supporting activities of subdivisions; differentiated stimulation of teams depending on the share of their participation in the final results of the enterprise.
One of the effective forms of further improvement and cost accounting, in our opinion, is the development of enterprise standards (STS). The advantage of this form internal planning and cost accounting consists in the fact that, firstly, all regulatory and reference and other information on management available at enterprises, the procedure for its registration, content and processing are brought into line with the requirements of the state system of standards; secondly, enterprise standards systematize and unite everything in a single whole operating systems, provisions, instructions; conditions for planning and maintaining cost accounting, performance evaluation, stimulation of departments and management services.
Enterprise standards for planning and cost accounting are a new, modern trend in the organization of economic work at the enterprise. Of course, the set of standards in each case needs to be specified, linked to the specifics of each production. At the same time, the structure of standards, the main provisions, methodological approaches to production planning and the organization of cost accounting, the choice of a system of indicators, the evaluation of work, and, finally, the stimulation of teams, can be recommended as typical. The system of typical enterprise standards can be limited to four STPs: "Basic Provisions", "Planning of self-supporting indicators and economic standards", "Accounting, reporting and evaluation of the activities of self-supporting divisions", "Economic incentives".
Work on the STP must be subject to the following requirements:
inclusion in them of all systems, regulations, instructions for the organization, production planning and management, the quality of labor and products, incentives, etc.;
unification of all management functions: planning, organization, regulation, coordination, accounting, control-evaluation, stimulation at the intra-production level;
maximum approximation feasibility planning activities of departments to their specific tasks And production functions according to prescribed technology and organization;
activation of self-supporting interest of subdivisions in the growth of production efficiency;
legal regulation of intra-production self-supporting relations.
The literature on self-support and self-support notes the importance of granting independence to self-supporting units. The study of the boundaries of the independence of units so far they are fully dependent on the consistency of self-supporting benefits in the hierarchical structure of management. A system of planned indicators can achieve an appropriate distribution of self-supporting benefits among stakeholders.
STP "Basic Provisions" are the general legal provisions of the organization in-house planning and self-supporting relations between the subdivisions themselves and between them and management services. They set out the tasks of planning and management, the distribution of functions between management services, the organization procedure and the content of the regulatory economy, the role of automated control systems in information support for planning, accounting, reporting and evaluating the work of departments, legal framework regulation of self-supporting relations, organizational management issues.
return_links(1); ?>Among the listed provisions, it is necessary to single out the organization of the normative economy, without which it is impossible to streamline the entire background information and ensure unity operational and production and technical and economic planning, accounting, reporting and evaluation of the results of the work of departments. The composition of reference information, the procedure for making changes or temporary deviations to it, storage conditions, searching for and working with it - all this requires high level organization and control. Difficulties in the conduct of the normative economy lie in the fact that almost all management services are holders of normative information.
Therefore, it is necessary to determine the leading service that accumulates all the information that can unify and systematize it. Such a service, in our opinion, should be the automated control system (IVC). The "Basic Provisions" should define the tasks, the means of processing regulatory information, the relationship of the automated control system with holders and consumers of information, its role in organizing information flows.
STP "Planning of self-supporting indicators and economic standards" is the leading standard, since it determines the production efficiency of the conditions for maintaining internal cost accounting, the boundaries of self-government of divisions, the consistency of their self-supporting benefit with the benefit of the enterprise, etc.
Particular attention should be paid to the choice of the composition of approved and calculated indicators, the reflection in them of production and economic tasks, extension regulatory planning. Indicators in standard terms, admittedly, increase the stability of the calculation base in the planning period, contribute to the expansion of production flexibility, the independence of the management of departments in making operational decisions.
The accumulated experience has revealed the possibility of eliminating duplication in planning, formal "deployment" production plans between divisions established by enterprises. At the same time, it became possible to strengthen the role of planned indicators in coordinating the actions of departments to fulfill their common production program enterprises. The choice of approved and calculated indicators for departments is a complex and responsible task. Some economists advocate a minimum number of approved indicators for both enterprises and departments. In the position of others, there is a tendency to use end-to-end self-supporting indicators, i.e. the same for enterprises and their divisions. It seems to us that the choice of self-supporting indicators for subdivisions should be subject to the principle of effective management, the performance of specific functions of the district and shop management, without which in-house planning becomes formal. This emphasizes the importance of not the quantity, but the quality of self-supporting indicators, their purpose - the organization of effective management and control over the synchronous movement of production in all divisions - partners in production. final product compliance with the norms of spending allocated resources. The composition of the approved indicators should encourage teams to take intense planned targets and at the same time serve as the basis for all calculated indicators. In past years, many enterprises planned for departments a variety of indicators, sometimes not typical in-house planning and cost accounting according to its purpose or according to the possibilities of managing them by the management of the unit. In the planning of the division, many cost indicators continue to be traditionally used: volumes of gross, commodity, sold, standard clean production. If their use in enterprise production planning is beyond doubt, then their transfer to the sphere in-house planning cannot always be justified. Take, for example, the rate of sales of products. Indeed, sold products are understood as finished products shipped to the buyer (recipient), in payment for which the funds were fully received on the settlement account of the manufacturer. The function of ensuring the sale of products is assigned, as you know, to the sales and financial departments. Therefore, production units, even those that deliver finished products to the warehouses of the sales department, have nothing to do with it. The task of assembly shops (with the exception of cases of their branch location) lies in the timely and complete delivery of finished products to the warehouses of the sales department. This is quite enough to evaluate their production activities.
It is known that any cost indicator has its own positive aspects, therefore positive practice is indisputable. planning of volumes of marketable products assembly (producing) divisions. Their production volumes must always be compared with the general production plan enterprises. Planning the volume of commercial (gross) or normative net, sold products to all other divisions that do not produce finished products for its sale, is associated with the development of internal planned accounting prices or NPP for product components. These internal prices include unit costs (shop cost) and a share of planned savings equal to the contribution of each unit to the total labor of the enterprise. The structure of planning and accounting prices allows the divisions to plan such indicators of production efficiency as profit and profitability.
The disadvantages of planning and accounting prices include their “ability” to divide parts, assemblies and other components of products into “profitable” and “unprofitable” from the point of view of the successful implementation of the plan in terms of production volume. Production volume planning with the help of planning and accounting prices, the nomenclature is opposed to the task. The heads of enterprises in all cases give preference nomenclature plans, because only their implementation guarantees the fulfillment of contractual obligations for the supply of products.
return_links(1); ?>The creation of a large array of planning and accounting prices requires a considerable amount of time and the participation of highly qualified specialists in their development. This raises an obvious question about the expediency of this work and the very use of planning and accounting prices in planning, about the possibilities in other ways to plan the volume of production of the unit. Our position is based on the fact that indicators of production volumes at all levels of planning are used to measure, first of all, the size of production and labor productivity. The indicators of the volume of work of departments should be linked with the forms of organization of production. It is impossible not to take into account the peculiarities of the construction of production processes.
So, for example, to production organized in a closed cycle, i.e., with the autonomous production of large units, cost meters of production volumes are probably applicable. Another thing is when the production structure of subdivisions is built on the basis of technological homogeneity of equipment and production processes. Under these conditions, the task of coordinating the actions of allied subdivisions, ensuring uniform production by phases, stages in quantities and in time, becomes the most important. for the first roles in production planning natural and labor meters of production volumes are put forward.
In the model standard, we considered the feasibility volume indicators planning divisions in relation to the typical production structure of industrial enterprises, which usually include procurement, processing, assembly and other industries.
In theory and practice operational and production planning the most important procedures are linking the scope of work with the possibilities of their implementation - with throughput technological equipment, areas, with the output and number of workers, with the envisaged measures to improve technology and organization of production. All noted linkages between the production plan and the material and technical base and labor resources are based on labor meters (labor intensity of operations and product components, equipment operating time fund, balance of working hours of workers, progressive output, etc.). Determining the volume of production in terms of standard labor intensity eliminates the need for its duplication by cost indicators. Advantage production planning in terms of labor consists in equalizing the “starting” conditions for estimating the contribution labor collectives V final results enterprises, in improving the connection of the scope of work with other technical and economic indicators: labor productivity, salary, the number of production workers, the effectiveness of measures for the mechanization and automation of production, etc.
Not less than important issue for many enterprises with diversified production is load balancing planning workplaces and technical complexes. It is known that the volume of production in value terms in quarterly and monthly plans are sometimes formed by products that are different in composition and assortment. This leads to tangible deviations (scatter) of subdivisions' own costs per ruble of output per month. production plans, which causes instability in the limits on the number of main workers or their average monthly salary. These are highly undesirable phenomena in planning. In order to exclude them, it is recommended to provide in the standards for equal loading of jobs in all departments. To do this, calendar tasks (quarterly and monthly) are calculated according to the average daily labor intensity of the annual work. production program with appropriate regulation of work in progress. the central place is occupied by natural indicators: the nomenclature and structure of products, the nomenclature of components: parts, detail kits, assemblies, assemblies, assemblies, etc.
Operational and production planning plays a leading role in ensuring the smooth progress of production for the manufacture of individual parts and the release of products in the established volumes, assortment, terms, in bringing tasks to direct manufacturers, in coordinating the work of all workplaces and sites. In the conditions of multi-product production, the importance of the complete production of parts, assemblies, assemblies, and assemblies is growing. However, the constant absolute completeness of the manufacture of product components by each subdivision in phases and transitions can only be achieved under ideal conditions. Interferences, failures, and failures that occur in complex production often cause incomplete delivery of parts by related subdivisions. In order not to disturb the uniformity of the course of production, stocks of work in progress are used. All this allows us to consider it possible and useful to introduce a standard for the completeness of components into the number of indicators planned by subdivisions for the production. In the standard of completeness, some deviation from the maximum value is allowed, in this case from complete fulfillment production plans by nomenclature and quantity within the limits of ensuring the continuous progress of production through the use of stocks of work in progress. Advantage standard planning completeness lies in the fact that it is not limited only to fixing the fact of non-fulfillment of the nomenclature production plan, but, on the contrary, stimulates the interests of subdivisions in fulfilling and overfulfilling this normative task.
The standard of completeness can be calculated according to the permissible lag in the implementation nomenclature plan(by name) and the number of parts, assemblies of each name. Such an integral indicator of completeness gives subdivisions the right to choose sources of backlog compensation either due to the number of parts and assemblies delivered in the planned month, or by reducing the number of lagging positions.
In the methodology for calculating the standard itself, it is possible to provide for more stringent requirements for the implementation of the nomenclature for the positions of the components. starting point completeness standard planning the level of delivery of products achieved in the preplanned period can serve. This will make it possible to consistently increase the level of complete delivery of components, especially during the development of new products.
Each ERP system is evaluated on how much it contributes to the growth of the rhythm of the enterprise. The practice of planning and evaluating the rhythmic work of departments and enterprises confirms the not always justified requirements to achieve an absolute rhythm within the distribution of the monthly working time fund by days, decades. Often this leads to an additional restructuring of production processes, to the crushing of batches of start-up and release of parts, to an increase in the number of changeovers (especially at the end of decades), to losses in working and machine time, and to a decrease in the quality of work. The introduction of a rhythm standard into the system of indicators approved by departments, as well as a completeness standard, will help reduce the loss of working time, expand the boundaries of the independence of links in making operational management decisions.
return_links(1); ?>There is room for further improvement planning performance indicators production in departments. Difficulties in accounting and operational management make the use of in-house planning profit indicators, profitability of production and return on assets. The subdivisions do not have an appropriate apparatus for managing them. Profitability indicator is derived from profit, and capital productivity - from the cost of production assets. Capital productivity management is not within the prerogative of individual departments for many reasons.
Enterprises develop as a single technical complex one by one plan for technical re-equipment and reconstruction. The solution of questions about the reduction of the equipment fleet in the subdivisions is beyond the control of their leadership. Underloading of individual pieces of equipment in the current period does not give the right to its liquidation. It is necessary to take into account the possibility of its use in the future. It is more expedient at the level of departments to plan not capital productivity, but the use of production capacity- the main indicator of the intensity of the production plan. The standard should provide normative production cost planning in divisions, and in particular the shop cost and wages. As a regulatory framework, 1 standard-hour is proposed. This strengthens the relationship between the volume of work and the cost of their implementation. At the same time, the attention of the management of subdivisions to the distribution of resources by type of work, to economic work in subdivisions and brigades is increasing.
For many years, the indicator has been successfully used shop cost, the tasks of reducing the material consumption of products, defects, labor costs and in general production costs. At the same time, the practice of advanced enterprises has shown that there are still untapped opportunities for improving the management of production costs. It is impossible, for example, to recognize as normal the later receipt by subdivisions of information about actual production costs. The results of spending the wage fund come to them, as a rule, on the 4th - 7th day of the month following the reporting month, and the costs of maintenance and management (shop expenses) - by the middle of its second decade. Under these conditions, the head of the department is not able to control production costs and take timely measures to meet the targets. workshop (district, brigade) cost. At best, performance analysis cost plan in the context of its elements, it allows subdivisions to identify the admitted losses in order to correct the matter only in the next planning period.
For timely control impact on the economy of production on the part of the management apparatus of departments, it is required to introduce a ten-day periodization of information flows by costs, i.e. enter it into the accounting system. There are also purely organizational shortcomings. There are frequent cases when deployed technical and economic indicators and reports on their implementation are compiled not by employees of departments, but by plant management services. This practice makes in-house planning and cost accounting formal. Heads of departments cease to defend the interests of their teams in the development production program and supervise their implementation.
STP "Accounting, reporting and evaluation of the activities of self-supporting shops" repeats the planning standard in terms of structure. It determines the procedure for documenting, terms and performers involved in accounting, statistical and operational accounting, reporting and evaluation of the work of units, as well as methods for assessing the implementation of each approved indicator and economic standard. The most difficult is production cost accounting. The standard should provide for analytical work to identify losses, unused opportunities over effective work. Organization in-house planning inseparable from differentiation financial incentives teams of departments for the results of their work. At the same time, the effectiveness of material incentives depends on how successfully the forms of incentives or sanctions are applied. The STP "Economic Incentives" determines the procedure for the form and indicators of the formation of material incentive funds in divisions and the conditions for bonuses to members of the labor collective.
Many enterprises have developed the practice of awarding bonuses to employees of subdivisions of the main and auxiliary industries from a single fund of material incentives for the enterprise. Naturally, this form of bonuses simplifies the actual settlement operations for the calculation of bonuses. However, it reduces the interest of self-supporting divisions in achieving high results of their work. One of the forms of increasing the interest of departments is to provide them with the right to form a material incentive fund for the most important fund-forming indicators and established standards. The procedure and forms of incentives provide for the consideration and approval of the bonus by the self-supporting commission of the association (enterprise) only to the management of subdivisions. For the rest of the employees of the production units, the size of the bonus is established by the self-supporting commissions of the units themselves.
Another form of incentive limits the incentive fund in subdivisions within the limits of the current (monthly, quarterly) bonuses for teams, and the rest - remuneration based on the results of work for the year, the provision of one-time financial assistance and other forms of incentives - is centralized in the funds of the association, enterprise. This form of formation of incentive funds has many advantages. Departmental incentive funds are closely linked to the results of their economic activities, and teams are interested in accepting higher production plans. At the same time, it becomes possible to differentiate within the enterprise, both the fund-forming indicators themselves and the standards for their accrual.
The issue of the basis for accruing incentive funds in subdivisions remains controversial. Most enterprises set standards for the formation of funds as a percentage of the planned wage fund. The convenience of such a base lies in the direct connection of the results with the level of the average monthly wage, in the simplicity of calculations. The disadvantage is a decrease in the interest of teams in reducing the number of PPPs.
return_links(); ?>OPP and self-financing are not limited to including in them only shops of the main and auxiliary industries. They can be successfully distributed both at the sites and in the brigades. It is important in each case to approach their implementation informally, taking into account the interests of the parties, the possibility of increasing the activity of people in achieving better final results.
The effectiveness of the brigade form of labor organization is associated not only with a single brigade order, which contributes to an increase in the collective responsibility of all members of the brigade for the final results - the quality of jointly performed work and the growth of labor productivity. It also contributes to an economical attitude towards the expenditure of materials, raw materials, energy and other resources, i.e. organization of brigade economic calculation.
Brigadier operational planning and cost accounting, as well as at other levels of their organization, require certain conditions. First of all, they should include the technological isolation of the complex of production operations being performed. Without a conditionally completed production process, neither planning, nor accounting and evaluation of the quantity and quality of work is possible. Any kind of neglect of this basic prerequisite leads to the creation of brigades on formal grounds, devoid of economic justification.
The second condition is the normative substantiation of planned indicators. As practice shows, there are still enterprises where payroll planning subdivisions and brigades is carried out according to the level of the average monthly wage of workers and their number by category. This is inherent in enterprises with a small-scale type of production and a changing product structure. With a brigade organization of labor, this method of planning does not contribute to identifying its positive sides. The only correct thing is the formation of planned indicators only at the normative level. This also applies to planning. labor indicators, i.e. payroll for normalized work, and not for weighted averages. There are several reasons for this. One of them is that the brigade form of labor organization allows for even greater division of production processes and uneven fulfillment of tasks. Various overfulfillment of plans in terms of production volume leads to incompleteness of work in progress in terms of backlogs and technological transitions. To the unjustified expenditure of limited resources.
Thus, the main economic effect of brigades and labor organization lies in the high (compared to other forms of collective labor organization) quality of work performed jointly. If the high quality of work is ensured by collective responsibility and mutual control, then labor productivity is ensured by combining professions, reducing losses in working time, developing initiative and a qualified level of workers. Indicators of the quality of work and labor productivity are becoming leading in the planning of the production program and the organization of the team operational planning and cost accounting.
It should be noted an important feature productivity growth planning by brigades. As is known, planned calculations of labor productivity growth are expressed in one case through the conditional release of workers, when the volume of production is equivalent to an increase, in the other, through an absolute reduction in the number of teams, when the task of increasing labor productivity outstrips the growth in the volume of work. A third condition is also possible, when the scope of work of one brigade is expanded by narrowing it in another. At present, an important effect is the absolute release of workers due to the compaction of the working day, the strengthening of labor and production discipline, and the interchangeability of performers. The set of brigade indicators should be extremely limited, because for all approved indicators it will be necessary to organize autonomous operational and accounting records and develop a differentiated system of material incentives.
Ministry of Education of the Russian Federation
State University of Aerospace Instrumentation
Lecturer: Ilyinskaya E.M.
Essay
on this topic
Intra-production planning as a subsystem of the economic mechanism of an industrial enterprise
Course: Economics
I've done the work
student of group 5838 Bystrov D.A.
Saint Petersburg
2011
CONTENT:
| 1. | INTRODUCTION | page 3 |
| 2. | CLASSIFICATION OF PLANNING TYPES | page 4 |
| operational planning | page 11 | |
| tactical planning | page 14 | |
| Strategic planning | page 17 | |
| Regulatory Planning | page 18 | |
| 3. | PRODUCTION PLAN | page 23 |
| 4. | ANNUAL PRODUCTION PROGRAM | page 25 |
| 5. | WORKFORCE PLANNING | page 28 |
| 6. | PRODUCT COST PLANNING | page 32 |
| 7. | INTERACTION OF IN-PRODUCTION PLANNING WITH MANAGEMENT | page 38 |
| 8. | CONCLUSION | page 42 |
| Bibliography | page 43 |
INTRODUCTION
Planning is one of the most important factors in the functioning and development of industrial firms in a market economy. This activity is constantly being improved in accordance with the objective requirements of the production and sale of goods, the complication of economic relations, the increasing role of the consumer in the formation of technical, economic and other product parameters.
Planning has a decisive influence on the development of social production, increasing its efficiency on the basis of intensification. As the Russian economy develops, planning methods improve and its tasks become more complex.
With the development of the economy, the expansion of the scale of production, and the increasing complexity of intersectoral, intrasectoral, and intraproduction relations, the methods of planned management of the national economy are constantly being improved. In an accelerating pace scientific and technological progress and the growing needs of society, there are changes in production, in the sphere of circulation and service. The level of concentration of production rises, intra-production specialization develops. The professional and cultural level of the working people is steadily rising.
The main issues of the modern market, which, in essence, determine the main content of planning at the enterprise and the entire market economy as a whole, are as follows.
- What products, goods or services should be produced at the enterprise?
How many products or goods is profitable for the enterprise to produce and what economic resources should be used?
How should these products be produced, what technology should be used and how should production be organized?
Who will consume the produced products, at what prices can they be sold?
How can an enterprise adapt to the market and how will it adapt to internal and external market changes?
CLASSIFICATION OF PLANNING TYPES
There are systems of state or federal regulation, municipal or local planning, in-house or corporate design, as well as sectoral, territorial, republican and other types of planning. In domestic planning and economic literature and economic practice, it has always been generally accepted to distinguish two main types of planning: technical and economic and operational and production.
Technical and economic planning
Technical and economic planning provides for the development of an integral 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 stage of planning, optimal production volumes are substantiated based on the interaction between supply and demand for products and services, the necessary production resources are selected and rational norms for their use are established, final financial and economic indicators are determined, etc.
Operational and production planning
Operational and production planning is the subsequent development and completion of the technical and economic plans of the enterprise. On this stage planning, current production tasks are set for individual workshops, sections and workplaces, various organizational and managerial influences are carried out in order to adjust the production process, etc. 1
Intra-company planning as a function of management consists in a reasonable determination of the main directions and proportions of the development of production, taking into account the material sources of its provision and market demand. The essence of planning is manifested in the specification of the development goals of the entire enterprise and each unit separately for a specified period, definitions economic tasks, the means to achieve them, the timing and sequence of implementation, the identification of material, labor and financial resources necessary to solve the tasks.
Thus, the purpose of planning is to seek to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of enterprises that are part of the firm. It provides for the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and the entire company. Therefore, planning is designed to ensure the relationship between the individual structural divisions of the enterprise, including the entire technological chain: research and development, production and marketing. 2
Intra-firm planning within large companies covers both current and long-term planning, carried out in the form of forecasting and programming.
If long-term planning is intended to determine the general strategic goals and directions for the development of an enterprise, the resources necessary for this and the stages of solving the tasks set, then the current plans developed on its basis are focused on the actual achievement of the intended development goals. Therefore, the current plans complement, develop and correct the promising directions of development, taking into account the specific situation.
A high degree of economic freedom in planning activity presupposes not only the expansion of practical work at all enterprises, but also the development of scientific knowledge and the improvement of the theory of on-farm planning itself. In particular, it is required to expand the existing classification, systems, types, principles and methods of planning. All types of internal and corporate planning can be systematized according to such main classification features as:
- content of plans
management level,
justification methods,
time of action,
scope,
development stage,
degree of accuracy, etc.
The principle of continuity lies in the constant development of plans within the established cycle and the constant use of information from successive cycles.
The flexibility of planning is closely related to the principle of continuity and allows you to make adjustments to successive intra-production plans that take into account changes in internal and external conditions and allow you to rethink the direction of planning. The implementation of this principle is based on:
- on transitional plans that differentiate the time period by intervals, i.e. the long-term plan is the main medium-term planning (for a three-year period) and the last plan is distributed over the years;
contingency plan, which is being developed as an additional option, reflecting a probabilistic assessment of possible changes in the external environment.
According to the content of the plans, it is necessary to single out, in addition to the considered technical and economic and operational and production, such types of on-farm planning as organizational and technological, social and labor, supply and marketing, financial and investment, business planning, etc. Each of them provides for the choice of its own systems of planned indicators characterizing the types of specific activities, the timing of work, final or intermediate results, etc.
According to the level of management, depending on the number of linear links in enterprises, it is customary to distinguish between such types of on-farm planning as firm, corporate, factory or other systems of plans related to the highest management level or to the entire economic organization as a whole. At the middle level of management, as a rule, a shop planning system is used, at the lower level - a production one, which can cover individual planning objects (site, team, workplace etc.). 3
According to the methods of justification in modern production, the following systems of intra-company planning are used: market, indicative and administrative, or centralized.
By the time of action, intra-company planning is: short-term, or current; medium-term, or annual; long-term or prospective. Long-term planning is usually carried out for a period of 3 to 10 years, medium-term - within 1 to 3 years, and short-term - within one planning year, quarter, month, decade or week.
The main tasks of intra-production planning include:
- assessment of changes in external and internal environment;
determination of priority tasks and needs for all types of consumed resources;
calculation and comparison of current and one-time costs with results;
measures to improve enterprise management.
The nature and content of the planned work of the enterprise provides for the obligatory observance of the basic principles of intra-production planning, which contribute to the creation of conditions for more efficient economic activity. The following principles are widely used today:
- unity
continuity
flexibility
economic feasibility
According to the stages of development, intra-production planning is preliminary and final. At the first stage, draft plans are usually developed, which, after their approval at the second stage, then receive the force of laws.
According to the degree of accuracy, planning can be enlarged and refined. The accuracy of plans mainly depends on the methods used, normative materials and planning time, and also, mainly, on the level of professional training and production experience of economists-managers or planners-executors.
According to the types of goals considered in planning, it can be defined as operational, tactical, strategic or normative. There are three main types of objectives in the planning process:
- tasks that are expected to be approached within the planning period or that can be achieved later;
ideals that are not considered achievable, but to which an approximation is envisaged in the planning period or beyond.
Operational production management includes:
- operational planning of production, i.e. providing each workshop, section, workplace with a production task based on the annual production program;
dispatching - constant coordination of work on the implementation of the production program (accounting, control, analysis, regulation, etc.)
Operational planning is a choice of means for solving problems that are set, given or established by higher management, and are also traditional for the enterprise, for example, the distribution of output according to the volume, nomenclature and terms established by higher management. Such planning is usually short-term. Its main task is to select the necessary means and resources to perform the given amount of work or standing operational tasks.
Operational planning includes:
- forecasting, i.e. development of programs for future development in the direction of the movement of flows of material resources along the technological route in the conditions of the existing production structure;
rationing - the process of developing the maximum allowable amount of raw materials, materials necessary for the production of products;
planning - a management function that consists in making decisions on the main directions of the economic development of an enterprise based on the development of quantitative and qualitative indicators, as well as in determining ways to implement them;
organization of production - a management function that provides for the preparation of production and the organization of work of production units.
The calendar method reflects a specific period of time of individual stages of the production process (launch, release of products, etc.).
The volumetric-calendar method is used to establish the timing and volume of work performed, taking into account the harmonization of the product range, the contingency of the throughput of production units.
Features of the organization of operational planning lies in the fact that the operational management of production is considered as a system that includes:
- scope of management (production process and its structure);
the subject of management (human resources of the enterprise, enterprise management schemes indicating the rights and obligations of managers and officials);
purposeful activity of the enterprise (performance of functions related to the production of products).
- operational accounting, including observation, measurement, registration and documentation of assets and operations of production and economic activities, etc. accounting is carried out for all workplaces to establish deviations from the calendar plan;
operational control, which provides for the identification of deviations in the production process from the operational plan. Current control is carried out in the process of execution decisions taken. Control provides information to eliminate the causes of deviations in the quality of decision making. Operational accounting predetermines the result of operational control and allows you to establish deviations from operational plans when performing production tasks;
operational analysis aimed at establishing the causes of the deviations that have arisen and at developing measures to eliminate them;
regulation of the production process is carried out on the basis of scheduling and operational planning with the help of decisions taken to eliminate deviations and adjust operational plans.
Scheduled calculations of the production process are made:
- by duration production cycle products, which is the sum of time, including the time of the cycle of manufacturing the workpiece, machining and assembly of the product, taking into account the time of intershop breaks at the entire stage of the production process;
the standard batch size of parts, aimed at minimizing costs when fulfilling the annual production target;
the minimum allowable batch size of the part, determined by the leading operation, which has the largest share of time, or by the most productive operation performed in the manufacturing process of the part;
the normative value of the batch size, which is used in the process of organizing production. 6
Tactical planning consists in substantiating the tasks and means necessary to achieve predetermined or traditional goals. For example, the tactical goal of gaining market leadership in the next five years may be given to the marketing department by the management of the enterprise. The department must develop a five-year plan to bridge the gap between the enterprise and the existing market leader. Next, the necessary means of achieving the goals set in the future are selected.
Tactical planning develops plans for the distribution of enterprise resources in the process of implementing strategic goals; it is typical for a short and medium-term time period and reflects the interests of middle and lower levels of management.
The main tasks of tactical planning are as follows:
- creation and development of new production capacities
special training of qualified employees in market analysis, pricing
development of an action plan to expand sales markets.
- plan of the main directions of enterprise development
long-term plan for the development of the enterprise
plan for the current economic activity of the enterprise (operational planning)
special programs and projects
Perspective plans for the development of the enterprise reflect the main stages of the development of the enterprise, the prospect of changes in the external environment, the share of participation of each division of the enterprise in the creation of finished products, the revision of the current nomenclature in the direction of increasing the share of new and highly profitable products, the financial plan and investment plan, the list of programs and projects, promising and backup plans. A long-term development plan can be formalized in the form of a business plan. Plans for current economic activity provide for: development of the main technical and economic indicators; a system of planned activities that reflect specific strategies for pricing and sales of finished products; methods of stimulating advertising activities; material and technical support of production; current plans for labor, cost; financial plan; plan capital investments and capital construction.
The list of special plans includes a system of activities or tasks united by a common goal, taking into account the nature, scope of the goals and the possibilities of resource provision. The structure of special plans largely depends on the development strategy of the enterprise, its product policy, etc. 7
The internal and external environment of an independent business entity are characteristics that affect the process of achieving the goals of the enterprise.
The internal environment reflects the economic activity of the enterprise and includes:
- set of interrelated technological operations, in the process of which, with the help of tools and labor, raw and material resources are converted into finished products. Information features characteristics of equipment, sources of material resources, measures to reduce the labor intensity of products, the introduction of scientific and technological progress, the objectivity of establishing the maximum allowable consumption of raw materials and materials per unit of output
a system of financial and economic relations that arise in the process of circulation of fixed production assets (fixed capital) and working capital (working capital) in the sphere of production and circulation. Information features - gross revenue, profit, sources of cash receipts, balance sheet indicators
a system of management of the activities of the enterprise, which ensures the promotion of goods on the market to meet demand, taking into account the requirements of the consumer. Information features - the level of competitiveness of production and products, the share of the company's products on the market, price elasticity coefficients, others marketing research, advertising, service maintenance and so on.
managing the formation of the labor potential of an enterprise that meets the requirements of a market economy. Information features personnel policy of the enterprise, the results of the analysis of labor activity, incentive system, etc.
the process of rationally combining labor resources with material elements of production to ensure the planned release of finished products, taking into account current costs and labor intensity of the product. Information signs - characteristics of organizational enterprise structures, the results of the analysis of the relationship between managers and employees, assessment of the influence of managers
Working environment reflects the relationship of the enterprise with those entrepreneurs who provide the enterprise with the means of production and labor, consumers of finished products and services, including intermediaries, organizations that ensure the reputation of the enterprise
General environment- this is the relationship with those organizations that, with their scientific and technical research, have an impact on improving the technical level of production and products, organization and management. It includes the results of research in the field of economics, scientific and technological progress, politics, social issues.
Strategic planning
Strategic planning includes the selection and justification of means, tasks and goals to achieve given or traditional ideals for the enterprise. As strategic ideals, an enterprise can choose economic growth, continuous development of human potential, periodic updating of products, entering the world market, etc. Such planning, as a rule, is long-term.
Strategic planning reflects the direction of planning the economic activity of an enterprise, taking into account changes in the external and internal environment, a real assessment of the opportunities to take its place in the relevant markets, to ensure the planned level of production efficiency based on the creation and use of material and labor resources and existing production capacities.
Strategic plans are developed on the basis of the current policy of long-term development of the enterprise and are the main and limitation in the development of solutions for the implementation of current tasks.
Strategic planning allows taking into account the results of scientific, technical, economic and social changes and developing measures that help eliminate possible deviations in the implementation of strategic plans.
Strategic plans are drawn up mainly for the medium term, i.e. For three years. Long-term strategic plans have low accuracy or reliability, as they reflect an aggregated assessment of the goals and possibilities for achieving them due to the lack of sufficiently objective information. 8
Regulatory Planning
Normative planning consists in substantiating planned targets with the help of norms and standards. The norm is understood as an indicator of the consumption of resources (financial, material, labor, etc.) per unit of work; under the standard - a set of produced or consumed services and goods per unit (consumer, financing, area, equipment, etc.). Norms and standards are expressed in absolute and relative terms, coefficients, percentages, specific weights and other units.
Normative planning requires an open and informed choice of means, objectives, goals and ideals. It has no set boundaries or a fixed horizon. In such planning, the correct choice of the ideal or mission of the enterprise plays a decisive role. 9
The use of the normative method implies the existence and use of a regulatory framework, which includes:
- a system of indicators chosen as normative;
methodology for calculating the quantitative values of these indicators
calculation (determination) of specific normative quantitative values of indicators;
approval of specific norms and standards
procedure for the revision of norms and standards. The presence of a regulatory framework greatly facilitates planning by setting specific indicators of the desired results. Moreover, the control system (as deviations in one direction or another from the normative indicators based on the results of activities), as well as the organization of wages and incentives (in accordance with the degree of implementation of the relevant norms) is significantly facilitated and simplified. It should be remembered that, despite the existence of local, sectoral and intersectoral norms, the creation of a normative one is a process that always goes “from below”; management of the organization, institutions or businesses.
Service standards express the number of visitors, circles, teams, equipment per employee. The reciprocal of the service rate is the number rate, that is, the number of workers required to carry out a unit of work. Staffing tables are often planned according to these norms. Less commonly used in planning practice are labor standards and production standards, which express the amount of work per unit of time. Basically, these norms are used when planning piecework paid work on household maintenance and landscaping.
The considered norms refer to the norms of labor costs, since they ensure the efficiency of the use of labor resources in planning. In addition to them, in planning practice, the norms and standards for the use of financial resources, determined by the instructions and regulations of state financial control bodies, are widely used. This group also includes wage standards (rates, salaries, tariffs, categories, pay categories and other standards that determine the size of the wage fund), as well as standards for the use of financial resources. There are also norms and standards for the use of fixed assets - buildings, structures, machinery and equipment, film equipment, musical instruments, books, etc. These standards include, for example, the standard for the use of the hall, individual rooms, etc. An important place in planning The activities of cultural institutions are also occupied by the consumption rates of materials, fuel, raw materials, electricity, inventory. The normative method is used to plan the placement and development of a network of cultural institutions (the number of institutions of various types in different regions, the number of places in institutions per 1 thousand people).
The four types of planning considered by types of goals are very widespread, both at domestic enterprises and at foreign enterprises. Operational planning is carried out in the main divisions of the enterprise independently. Tactical covers the relationships that have developed within subsystems or workshop
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