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planning forecasting management

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

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

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

Where is she going? (Desired state).

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

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

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

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

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

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

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

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

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

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

1. Planninghowmainfunctionmanagement

1.1 Kindsandformsplanning

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

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

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

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

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

The main objects of long-term planning are:

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

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

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

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

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

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

Planning can also be classified according to the following criteria:

a) coverage levels:

General planning covering all aspects of the problem;

Partial planning, covering only certain areas and parameters;

Planning objects:

Areas of planning:

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

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

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

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

Planning of investments, finances, etc.;

b) planning depth:

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

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

Coordination of private plans in time:

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

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

Accounting for data changes:

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

Flexible planning, which provides for such an opportunity;

Sequences in time:

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

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

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

1.2 Principlesandmethodsplanning

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Depending on the main goals or main approaches of the information used, the regulatory framework, the methods used to obtain and agree on certain final planned indicators, it is customary to distinguish between the following planning methods: experimental, regulatory, balance, calculation and analytical, program-targeted, reporting and statistical, economic - mathematical and others.

The calculation-analytical method is based on the division of the work performed and the grouping of the resources used by elements and interconnections, the analysis of the conditions for their most effective interaction and the development of draft plans on this basis.

The experimental method is the design of norms, standards and models of plans on the basis of conducting and studying measurements and experiments, as well as taking into account the experience of managers, planners and other specialists.

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

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

There are three main forms of organizing planning:

"top down";

"upwards";

"targets down - plans up."

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

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

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

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

1.3 Thingandsystemplanningon theenterprise

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

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

a) Labor resources.

The labor resources of an enterprise are its personnel.

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

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

b) Production assets.

The subject of planning of fixed production assets are:

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

c) Investments.

The subject of planning are three types of investments:

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

Financial - acquisition of securities and property rights;

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

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

d) Information.

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

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

e) Entrepreneurial talent.

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

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

The planning system is a combination of the main elements:

Planned permanent staff, formed into an organizational structure;

planning mechanism;

The process of substantiation, adoption and implementation of planned decisions (planning process);

Tools that support the planning process (information, technical, mathematical, software, organizational and linguistic support).

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

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

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

Let's take a look at these components.

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

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

b) Planning functions.

Planning functions can include the following:

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

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

Forecasting. One of the functions of planning is the most accurate forecasting of the state of the external and internal environment of the enterprise through a systematic analysis of all factors. The quality of the forecast determines the quality of the plan.

Security. Planning must take into account the risk factor in order to avoid or reduce it.

Optimization. In accordance with this function, planning must ensure the choice of acceptable and best resource use alternatives in terms of constraints.

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

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

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

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

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

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

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

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

Definition of the purpose of planning. Planning goals are a decisive factor in choosing the forms and methods of planning. They also determine the criteria for making planned decisions and monitoring the progress of their implementation.

Problem analysis. At this stage, the initial situation at the time of drawing up the plan is determined and the final situation is formed.

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

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

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

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

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

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

2. Efficiencymanagementorganization

2.1 conceptandessenceefficiencymanagement

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

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

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

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

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

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

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

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

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

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

The nature of managerial work;

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

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

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

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

The result of management is not always in profit;

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

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

Management costs are not always clear enough.

2.2 Conceptsdefinitionsefficiencymanagement

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

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

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

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

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

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

The amount of profit;

range of products or services;

Growth rates of sales volumes;

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

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

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

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

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

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

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

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

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

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

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

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

2.3 ApproachesToevaluationefficiencymanagement

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3. PlanningandefficiencymanagementvcompaniesLTD"TORGSERVISSNAB"

3.1 Are commonintelligenceOcompaniesLLC "TORGSERVISSNAB"

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

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

Stages of development LLC "TORGSERVISSNAB"

I - the childhood of the enterprise.

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

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

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

II - the youth of the enterprise.

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

II - the maturity of the enterprise.

1. maximum satisfaction of the solvent demand of consumers;

2. long-term market stability of the enterprise;

3. competitiveness of its products;

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

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

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

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

3.2 Pplanningandefficiencymanagementon theexampleLLC "TORGSERVISSNAB"

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

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

That is, strategic planning at TORGSERVISSNAB LLC includes:

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

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

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

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

Operational planning in TORGSERVISSNAB LLC includes:

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

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

Scheduling daily payments (scheduled one day before payment).

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

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

Career advancement;

Ensuring an acceptable level of education;

Acquisition of practical experience;

Raising the qualifications of management employees;

Implementation of periodic certification.

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

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

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

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

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

Fundamentals of personnel management at the enterprise;

Financial management of the organization;

Sales management in the organization;

Optimization of business processes and organizational development of the company;

Logistics management.

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

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

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

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

Briefing on newly introduced technologies; information support for employees.

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

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

Content Introduction1. Essence of planning1.1 Principles of planning1.2 Methods of planning2. Types of planning2.1 Long-term and strategic plans2.2 Tactical and operational planning3. Organization business plan Conclusion Literature Introduction

The planning function, as one of the main functions of management, has now acquired qualitatively new features and features; planning received a fundamentally new content, since the need for it is due to the scale of the socialization of production. The expansion of planning horizons means that it performs not only operational tasks, but also long-term development tasks, which is a new aspect of planning. Its purpose as a management function is to seek, if possible, to take into account in advance all internal and external factors that provide favorable conditions for the normal functioning and development of the enterprise.

Planning is an attempt to look into the future, it helps to assess the scale of the organization, identify competitors, find its niche in the market, determine the path and goals of the organization's strategic achievements. The plans reflect all the production and economic activities of the enterprise. Based on plans, managers determine the strengths and weaknesses of the organization, analyze them and develop tactics for their actions, assess the situation in the field of finance, marketing, production and other areas. Figuratively speaking, we are talking here about the definition of "where we are currently, where we want to go and how we are going to do it."

The development of an economic system is not a simple increase in its production capacity, but a movement towards a specific goal. In the process of development, the unity of actions of individual elements of the system is required - this can be ensured by planning the entire activity of the enterprise. Planning is not only an active and conscious pursuit of the future, but also a concept of purposeful behavior.

1. Essence of planning

Planning is a way to achieve a goal based on the balance and sequence of operations, it is a kind of management decision-making tool. Planned decisions can be associated with setting goals and objectives, developing a strategy,Withallocation and redistribution of resources, the definition of standards for deI amactivity in the coming period. In making such decisions is the process of planning in the broadest sense. In a narrow sense, planning is preparation of special documents - plans, determining the specific steps the organization takes to achieve its goals.

Until the middle of the 20th century, firms operated mainly in conditions of a stable excess of demand over supply, and an unchanged external environment. This allowed them to work on the basis of current plans based on incoming orders.

In the 1950s the pace of changes in the external environment began to increase, but they still remained predictable. Here, along with the current one, it was already necessary to engage in medium-term and long-term planning, to draw up promising targeted programs.

In the 1960s-1970s. the general pace of development has accelerated, and changes in the environment have become unexpected. This led to the transformation of long-term planning into a strategic one, which proceeded from future opportunities. Planning began to be carried out from the future to the present based on expert opinions and complex mathematical models.

Since the early 1970s changes in the external environment began to proceed so rapidly and unpredictably that long-term strategic plans no longer correspond to the needs of economic practice. In addition to them, strategic programs began to be drawn up to quickly take into account these changes in current decisions.

The plans reflect: forecasts for the development of the organization in the future; intermediate and final tasks and goals facing it and its individual divisions; mechanisms for coordinating current activities and allocating resources; emergency strategies.

The planning process itself begins with an analysis of the present and future state of the enterprise and the environment. On this basis, goals are set, strategies are developed and a combination of tools is determined that allows them to be most effectively implemented.

In some large organizations, planning is carried out planew committee, whose members are usually heads of departments, as well as the planning department and its field structures. The activities of planning bodies are coordinated by the first person or his deputy.

The task of planning bodies is to determine which units will participate in the implementation of certain organizational goals, in what form this will take place, and how it will be provided with resources.

If the organization is multilevel, planning is carried out simultaneously at all levels. The reason is that no planning decision is independent of the others, and an understanding of the problems of all related links in the management chain is required.

Given the degree of centralization of the management of the organization, the planning process can be carried out in three ways.

if it is high, the planning bodies single-handedly make most of the decisions relating not only to the organization as a whole, but also to individual units.

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

in decentralized organizations, goals, resource limits, and a single form of plans are determined “from above”, and the plans are already drawn up by the units themselves. In this case, the central planning bodies coordinate them, link them and bring them into a common plan of the organization.

Depending on the economic capacity of the organization, three approaches to planning can be used. If its resources are limited, and the emergence of new ones is not expected in the future, then goals are set, primarily based on them. In the future, plans are not revised, even if there are some favorable opportunities. For their implementation may simply not be enough funds. This satisfaction approach is used mainly by small firms whose main goal is survival.

Wealthier organizations can afford to change plans to accommodate new opportunities and leverage the additional funds they have in excess to exploit them. Thus, plans once drawn up, depending on the situation, can be adjusted. This approach to planning is called adaptive.

And finally, enterprises with significant resources can use an optimization approach to planning based on goals, so if the project is expected to be profitable, no expense is spared.

1.1 Planning principles

The effectiveness of the planning function depends on what principles managers are guided by when drawing up plans.

Planning is based on the following principles:

1) Participation of the maximum number of employees organizations in working on the plan already at the earliest stages of its preparation. As a rule, people are more likely and more willing to perform those tasks that they have set for themselves than those "launched from above", since they are closer and more understandable to them.

2) Continuity, determined by the nature of the business of the firm. In accordance with it, planning is not seen as a single act, but as a constantly recurring process, in which all current plans are developed taking into account the fulfillment of the past and the fact that they will serve as the basis for planning in the future.

3) Flexibility, suggesting the possibility of adjusting or revising at any time previously made decisions in accordance with changing circumstances. To ensure flexibility, so-called “windows” are laid in the plans, giving freedom of maneuver within certain limits.

4) The unity and interconnectedness of individual parts of the organization requires compliance with such a principle as coordination of plans. It is realized through their coordination and integration. Coordination carried out "horizontally", that is, between units of the same level, and integration- “vertically”, between above and below.

5) An important planning principle is economy, assuming that the costs of drawing up a plan should be less than the effect brought by its implementation.

6) Creating the necessary conditions for the implementation of the plan- organizational, resource, ideological, etc.

7) completeness of planning,- i.e. planning must take into account all situations and events.

8) Planning accuracy - to achieve it, all modern methods, tools and forecasting procedures are used.

9)Clarity of planning, - those. goals should be simple, easy, accessible to all members of the organization.

The principles listed above are universal, suitable for various levels of management; at the same time, each of them can also apply its own specific principles.

For example, when planning at the shop floor level, the principle plays an important role bottleneck, according to which the output must be determined based on the capabilities of the piece of equipment with the lowest productivity. At the same time, at the enterprise level, it is usually not used, but the most important role here is played by scientific planning.

1.2 Planning methods

The main purpose of planning is to, as far as possible under given conditions, find the best option for solving the problems facing the organization. This is not always possible, but it is necessary to strive for it.

The search for such an option is carried out by iterations , that is, a sequential transition from one planned solution to another, somehow improving the previous one. Currently, there are several ways to draw up plans, or planning methods: budgetary, balance sheet, regulatory, mathematical and statistical, graphic, etc.

budget method. It is based on budgeting , that is, tables reflecting the state or distribution for production and other needs of the resources available to the organization in accordance with its goals. Such budgets can be reporting and planned. Subsequently, planned budgets are coordinated, specified, and adjusted.

An organization may have several types of budgets.

Core (general) budget (reflects cash flow, the state of assets and liabilities, profits and losses).

Operating budgets:

production, sales;

Work force;

Stocks of finished products;

Profit distributions.

The budget planning method (budgeting) provides:

1) improving the efficiency of the organization through the decentralization of management, rapid detection and correction of deviations.

2) optimization of distribution and economy of resource consumption.

3) prevention of mismanagement.

4) reliable control and assessment of the state of stocks, sales, purchases, planned and actual costs, cash and finance, profitability.

But the budget method is complicated, cumbersome, requires a restructuring of the management structure, individualization of responsibility for expenses, and high costs.

The balance method is based on the mutual linking of two budgets: the resources that the organization will have, and their distribution within the planning period. If there are not enough resources compared to the needs, then there is a search for their additional sources to cover the deficit. Resources can be attracted from the outside, or they can be found in their own "economy" by rationalizing it.

The balance method is implemented through the compilation of a system balances.

The normative method of planning is used both independently and as an auxiliary in relation to the balance sheet. It assumes that the basis of planning targets for a certain period (and, accordingly, the basis of balance sheets) are the cost rates of various resources (raw materials, materials, equipment, working hours, cash, etc.) per unit of output. For example, a logistics plan will be calculated by multiplying the consumption rates of raw materials, materials, energy, etc. to the production order.

There are the following types of norms: production rate; service rateandvaniya; norm of time; population norms.

Most often, the norms are individualized in relation to individual units and jobs. However, there are also group ones designed for the same type of jobs in different departments.

For especially important resources, prospective norms for their use can be developed, but the most common are annual ones, which form the basis of the corresponding plans and balances of material resources. If the conditions of the organization's activities are constantly changing, current standards are used, the revision of which takes place regularly as necessary.

With the help of the normative method, for example, a normalized task is formed, that is, a set amount of work that an employee or group of employees must perform in a given period in compliance with certain quality requirements.

To graphic, it is necessary, first of all, to attribute the method of network planning. It was developed in the late 1950s and was intended for scheduling, costing, development, implementation management and control of large scale projects.

The starting point for applying this method is to determine the duration of actions (works) associated with the achievement of the goal. All events and works are combined into a calendar network diagram, which looks like a chain diagram.

The network diagram facilitates the management of the creation of complex technical and economic systems, allows you to focus on the implementation of critical work within their framework, and clearly demonstrates their interconnection. The network schedule makes it possible to draw up the most rational plan for the implementation of any activities, to which all other processes are tied: dispatching, issuing tasks for the performance of certain works, monitoring and monitoring their implementation. The high degree of formalization of the schedule allows the widespread use of computer technology.

The graphic method also includes the Pattern planning method. The essence of the method is that on the basis of the forecast of the development of the planning object, a "tree" of goals and subgoals is built. For each of them, the experts set the "weight", the coefficients of relative importance (significance).

Mathematical planning methods are reduced to calculations based on various types of models. The simplest models are statisticaleskies. They are most widely used in financial planning. For example, they allow you to determine future returns based on current investments and given interest rates.

Methods linear programming are used where it is a question of optimizing the expenditure of certain resources. They are helping:

Select technologies that allow obtaining the required volume of products at the lowest consumption of raw materials and materials;

Load equipment that performs several types of work so that the highest output is achieved;

Draw up transport routes that allow, on the one hand, to serve all customers most fully, and on the other hand, to do this at minimal cost, etc.

The possibilities of using various planning methods have their limits. These boundaries, firstly, are determined by the modern scientific and technological revolution, which causes such rapid changes in the organization and environment that planning simply does not have time to keep up with them. Secondly, the lack of time associated with the fact that planned calculations are very long and laborious. Thirdly, the bureaucracy and inertia of the employees themselves, their fear of innovation.

The restrictions listed above cannot be completely eliminated, but they can be significantly weakened by reducing the rigidity and sketchiness of drawing up plans, focusing them on key goals and objectives, concretizing and approaching the needs of practice.

2. Types of planning

depending from the management level differs:

strategic and forward planning is the highest level;

tactical (or current) planning is the middle level;

Operational planning is the lower level.

Depending on the destination There are three main types of plans:

1) goal plans, which are a set of qualitative and quantitative characteristics of the desired state of the control object and its individual elements in the future. These goals are agreed and ranked according to one principle or another, but they are never associated with either a specific way to achieve it, or with the resources necessary for this. Goal plans are used for long periods or the fundamental unpredictability of specific events;

2) plans for recurring activities, prescribing their timing, as well as the procedure for implementation in standard situations, for example, a railway timetable. They usually provide "windows" to allow for freedom of maneuver in the event of unforeseen circumstances and the need for correction;

3) plans for non-repetitive actions, drawn up to solve specific problems that arise in the process of development and functioning of the organization. Such plans may take the form of a program, budget receipts and distribution of resources, etc.

By deadline plans are divided into long-term(over 5 years), related mainly to the category of target plans; medium-term(from one to five years), carried out in the form of various programs; brieflyOurgent(up to a year), in the form of budgets, network schedules, etc. A variety of short-term plans are operational, drawn up for a period of one shift up to one month.

2.1 Perspective and strategic plans

Perspective plans. Usually long-term plans in the organization are developed for a period of more than one year. As a rule, it is about medium-term plans for up to 5 years.

Long-term plans may take the form of a set of goals; target complex programs; etc.

Within the framework of long-term planning, plans are created: development of new products; cost reduction; innovation; acquisitions; marketing; production; investments; logistics; development of the management system; social events; work plan; financial plan, etc.

Through such plans, the definition steps toOto be taken in the future to achieve the goals of the organization, primarily obtaining a given volume of production, profit, etc. Their development begins with the selection of promising goals. Then, based on an assessment of the available resources, the organization's policy is determined, the rules and procedures are selected, alternatives are developed, the most acceptable of them is selected, and its detailing in budgets, schedules, and standard solutions.

Strategic plans. As prerequisites for the emergence of strategic planning can be called:

rapid changes in the external environment of the organization, brought to life by the modern stage of the scientific and technological revolution and manifested in the unlimited growth of production opportunities, a sharp increase in competition for resources and sales markets;

wide availability of scientific, technical and economic information and the rapid growth of its volume;

a fundamental change in the role of man in production and the awakening of his creative abilities and activity associated with this.

These and other circumstances determine the unpredictability of the ways of development of the organization and its environment and the uncertainty even of the relatively near future. The way to partially reduce or overcome this uncertainty is the preparation of strategic plans.

Strategic plans reflect today's steps firms aimed at shaping its future potential and ensuring long-term survival. In the process of their compilation, the goals of the organization, the corresponding strategies are formulated and the necessary resources are allocated.

The strategies that form the basis of such plans are determined primarily on the basis of threats and opportunities (which exist or may appear in the external environment of the organization), and not the search and mobilization of internal resources, which is typical for conventional forward planning. The meaningful result of their implementation should be major changes in the organization. Thus, if a company wants to survive in today's unstable environment, the transition to strategic planning is inevitable, but it must be gradual, without destroying the traditional planning system.

2.2 Tactical and operational planning

Tactical or current planning is represented mainly by short-term plans, which provide for the actions necessary to achieve strategic goals. At its core, current planning is production and has a number of features:

the objects of such planning can be an order, a group of products, indicators;

when planning, the connection of management levels is taken into account; it can occur from top to bottom (detailing), from bottom to top (indications sent down from above are enriched below);

when drawing up production plans, there is either a clear link to the calendar, or free planning is allowed.

Short term plans. They cover the annual period and they specify the tasks of long-term plans for the corresponding year with distribution by quarters.

Annual plans are developed on the basis of a study of the market situation (conjuncture, prices, nature of competition) and a sales forecast based on received orders, information on the amount of sales over the past period, and the results of marketing research.

The elements of an annual plan are usually:

manufacturing program- it is developed for a period of several weeks to a year for the enterprise as a whole and its individual divisions, taking into account their existing production capacities and contains, for example, decisions on how to ensure the production of the necessary products and services based on minimum costs;

enterprise development plan- it contains decisions on the introduction of new technology, changes in technology, the withdrawal from production of certain types of products, etc.;

marketing and sales plan- it is the basis of other plans of the enterprise and is compiled on the basis of sales forecasts, information about customer requirements for the range and quality of products, concluded contracts, prices, frequency of orders, distribution channels, etc. This plan is detailed by months and weeks;

cost and profitability plan- it reflects: fixed costs, balance sheet and net profit, estimated profitability, cost, etc.;

financial plan - includes such indicators as the balance of income and expenses, production and distribution costs, the use of own and borrowed funds, the payment period and the amount of dividends;

logistics plan;

plan for labor and personnel.

The enterprise, on the basis of the production program (and the subdivisions, on the basis of the part that concerns them), carries out the process operational areaanirovaniya its activities.

operational plans. They are devoted to solving specific issues of the enterprise's activities in the short term, for example, reflect the movement of material flows. Such plans have a narrow focus and are always detailed, their goal is to create conditions for the coordinated work of all shops, sections, services, divisions.

Operational planning involves: drawing up monthly and intra-shift tasks, production schedules, route maps and control over their implementation.

Operational calendar plan depending on the nature of the manufactured products, determines the sequence and timing of the launch, processing and release of products and their batches by day of the week - routing, which is embodied in the route technological map, loading of technological lines and individual pieces of equipment, the need for tools, etc. The degree of detail of the operational calendar plan depends on the type of production.

The operational calendar plan is often used as the main document for the development shift-daily tasks. They list the specific nomenclature and quantity of products necessary for the normal implementation of the production process in this workshop and adjacent to it. Shift-daily tasks can be supplemented schedule movement of products and their individual parts within the framework of the technological process.

Thus, as part of the implementation of operational plans, additional opportunities are sought to attract resources, and the most appropriate distribution of work over time is determined.

3. Business plan of the organization

All of the plans listed above constitute a kind of general system, which is called the general, general plan or business plan of the organization. A business plan is a specific form of an organization's plans. Usually it is compiled either at its creation, or at turning points in its existence, for example, when expanding the scale of activities, issuing securities, attracting large loans, etc. Often these measures are carried out on the eve of serious changes in the external situation and are intended to forestall them.

Although many items in the business plan are scrupulously calculated for up to five years, they are largely probabilistic in nature, and success in its implementation is far from obvious.

The purpose of the business plan is to orient the business activities of the firm in accordance with market needs and opportunities to obtain resources; identify its specific types, markets; assess the financial situation; anticipate difficulties and pitfalls.

Compared to other types of plans, a business plan has two specific features. First, in order to prove the profitability of a project, it must be attractive, clearly demonstrate to all interested parties the benefits that they can get by taking part in its implementation.

Secondly, the business plan is drawn up in several versions.

The main and most complete is intended for internal use, and on the basis of it, options are already being developed, taking into account different types of users. This is quite understandable, because each of them is only interested in those moments that create guarantees for their own interests.

For banks, insurance companies and investors, this is the financial strength of the organization; for sales firms - quality, novelty, cost of products; for suppliers - the volume of demand for raw materials, materials, semi-finished products, components, services; for trade unions - social moments.

The structure of the business plan is free, but nevertheless it must contain a certain set of sections and indicators that characterize both the organization itself and the future project for which this document is being drawn up.

Any business plan opens with an introduction, which helps to immediately determine the feasibility of further acquaintance with the document.

The introduction reveals the role of the type of activity chosen by the organization at the moment, trends and prospects for its development; approximate terms of work in this direction are given; expected profitability and payback period of investments are calculated; guarantees of their safety are given.

The main sections of the business plan may contain the following information:

- about the purposes of business activity, main and functional strategies;

- about the potential of the organization, its development for the coming period and related costs;

- about the image- traditions, reputation in business circles, consumers and the public. A favorable image means a lot to address the issue of trust in the company from potential partners;

- about the staff principles of its selection, evaluation, promotion; management system and ways of its development; introduction of new management methods; forms of relations with the trade union organization;

- on future production activities and their necessaryWithlovia: technologies and equipment planned for implementation; sources and methods of meeting the needs for raw materials, materials, energy, components, necessary costs; ways to increase labor productivity and production efficiency, ways to control processes and product quality;

- about a product or service, their technical level, quality parameters, unique properties, shortcomings; availability of product certificates, protection by patents, licenses, trademarks; on the possibilities of using waste;

- about marketing strategy. Usually this section begins with a description of the sales markets for the products planned for production;

- about the competitiveness of products, ways to fight against the main potential and real competitors, to conquer a market niche. The section provides information about competitors, their market share; lists the main parameters by which competition can be conducted (technical indicators, reliability, aesthetics, environmental friendliness, ergonomics, safety, quality, uniformity, packaging, service, etc. Based on a comprehensive analysis of these points, parameters are determined by which competitors can be surpassed;

- about the marketing plan, including a description of the marketing situation (market size, main types of products present on it, main competitors, distribution channels); list of tasks; a program of action for their implementation; ways to control them; necessary costs;

About the main directions foreign economic activity. Here, in particular, the procedure for registering a company as its participant, the timing of opening a foreign currency account are considered; features of settlements with foreign partners, alleged objects of export and import; possible counterparties;

- about cost, price, profitability production, their critical value, below which the company's activity is unprofitable.

- about risks and ways to insure them. Risks arising in the course of business activities may be associated with the destruction, damage or theft of property, natural disasters and political conflicts that impede the normal course of work; financial and commercial failures. The section provides an approximate assessment of risks and lists the main measures aimed at their reduction (equipment prevention, fire safety measures, alarm equipment;

- about financial strategy organizations in the implementation of a new type of activity. Here the sources of formation of financial resources are determined (issue of shares, bonds, bank loans, accumulated profit), requirements for the efficiency of their use, the ratio of own and borrowed funds, overall profitability, etc.;

final the section is usually devoted to the financial plan of the organization, which represents in concentrated monetary terms all the previous sections. As part of the financial plan, taking into account the forecast of sales volumes, a number of important documents are drawn up: a plan of income and expenses, a forecast balance sheet, a plan for obtaining targeted funds from higher organizations or customers for the implementation of targeted programs, a cash flow plan for bank accounts and cash desks, a profit plan and losses

In addition to the main sections, a business plan may contain applications in the form of visual various materials - graphs, diagrams, diagrams, tables that facilitate the perception of the material, as well as a schedule of main events indicating responsible persons.

Compared with a strategic plan, a business plan is characterized by the following features:

Includes only one goal related to the development of a particular business;

It has a clearly defined time frame, is not prolonged, is not specified;

It has a high functional orientation.

Conclusion

Planning is one of the most complex types of mental activity available to a person, because when drawing up plans, you need to foresee, foresee, and link so much together that this activity can rightfully be considered bordering on art.

Planning covers all aspects of economic life, and today no enterprise can do without it. At the same time, plans cannot be absolutized, because they fetter the initiative, which is unacceptable in a rapidly changing economy. Therefore, planning should always be accompanied by the provision of subdivisions with the maximum possible independence, the right to make decisions taking into account the current state of affairs, if such decisions turn out to be more effective than those laid down in the plan.

In some enterprises, planning is still often approached the old fashioned way. The plans made are lowered for unconditional execution, but this is a vicious approach. Today, planning can only be the living creativity of all workers, and only then will it be successful.

Planning involves the adoption of specific decisions on the functioning and development of the production system, their linkage in terms of optimizing the final result. This makes it possible to ensure its effective functioning and development in the future. Any economic decision made under risk conditions requires a thorough feasibility study, forecasting both the future result and the conditions for its implementation, which can only be done with the help of planning tools and methods. Therefore, the study of his theory and practice occupies an important place in the training of managerial specialists.

Literature

1. Vachugov D.D. Fundamentals of Management: Textbook. - M.: Higher. School, 2001. - 367 p.

2. Vesnin V.R. Management: Textbook. - M.: TK Velby, Prospekt Publishing House, 2004. - 504 p.

3. Dracheva E.P., Yulikov L.I. Management: Textbook. - M.: Mastery, 2002. - 288 p.

4. Egorova T.I. Fundamentals of management. - Izhevsk: Research Center "Regular and Chaotic Dynamics", 2002. - 136 p.

5. Ivanov A.P. Management: Textbook. - St. Petersburg: Publishing house Mikhailov V.A., 2002. - 440 p.

6. Ilyin A.I. Planning at the enterprise: Textbook. Minsk: "New Knowledge", 2001. - 635 p.

7. Kabushkin N.I. Fundamentals of management: Proc. allowance. - Minsk: "New Knowledge", 2000. - 336 p.

8. Management: theory and practice in Russia: Textbook / Ed. A.G. Porshnev. - M.: ID FBK-PRESS, 2003. - 528 p.

9. Management: Textbook / Ed. V.V. Tomilova. - M.: Yurayt-Izdat, 2003. - 591 p.

10. Utkin E.A. Management: Textbook. - M.: TEIS, 2003. - 447 p.

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

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Introduction

Conclusion

Introduction

Today, management plays a significant role in society. Indeed, for several decades, human activity has been accompanied by a number of constant changes in the socio-political, economic and other spheres of public life, which, in turn, require changes from us. An important part of them, as world experience shows, is the comprehension of the science and art of management.

Management itself is defined both as the ability to achieve goals using the work, intellect and motives of the behavior of other people, and as a type of activity for managing people in organizations, and as a field of human knowledge that allows this function to be carried out. Those. the core of modern management consists, on the one hand, in the fact that it originates from a person, his needs and goals, from the transformation of knowledge, experience and achievements of scientific and technological progress into a productive force, and on the other hand, the creative power of management lies in application of information technologies. Accordingly, the purpose of my work is to consider the effectiveness of management activities.

It should be noted that management in modern science is considered as a process, because the work to achieve goals with the help of others is not some kind of one-time action, but a series of interrelated continuous actions, each of which is a process, moreover, very important for the success of the organization. They are called managerial functions. Therefore, the task of my work will be to consider such a function as planning. After all, the British statesman Winston Spencer Churchill believed that managerial activity begins with planning.

Planning in management activities

The content of planning as a management function consists in a reasonable determination of the main directions and proportions of the development of activities, taking into account external and internal factors. The essence of planning is manifested in the specification of the development goals of the entire company and each unit in particular for a specified period of time; definition of tasks, means of their achievement, terms and sequence of realization; identification of material, labor and financial resources necessary to solve the tasks.

Thus, the purpose of planning is to strive to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of the enterprise. 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 unit and the entire company as a whole. The need for planning arises as a result of several factors: the presence of numerous structural divisions within the company, close inter-firm ties with other enterprises, as well as the requirements of scientific and technological progress (it is necessary to quickly take into account and master the latest achievements of science and technology). Its development is associated with the strengthening of the trend towards centralization in management and is designed to link the activities of all departments, subordinating it to a single development strategy. The level and quality of planning are determined by the following most important conditions: the competence of the company's management at all levels of management; qualifications of specialists working in functional units; the presence of an information base and the provision of computer equipment. This function assumes:

reasonable choice of goals;

policy definition;

development of measures and activities (mode of action);

methods for achieving goals;

providing a basis for subsequent long-term decisions.

All these actions end before the implementation of the plan and are, therefore, representing the initial stage of management; moreover, this is not the only act, but a process that continues until the completion of the planned complex of operations. They are aimed at the optimal use of the company's capabilities, including the best use of all types of resources and the prevention of erroneous actions that can lead to a decrease in the efficiency of the company.

Planning includes determining:

final and intermediate goals;

tasks, the solution of which is necessary to achieve the goals;

means and ways to solve them;

the required resources, their sources and method of distribution.

Depending on the direction and nature of the tasks to be solved, there are three types of planning:

strategic, or perspective;

mid-term;

tactical, or current (budget).

Strategic planning consists mainly in highlighting the main goals of the company's activities and is focused on determining the intended final results, taking into account the means and methods for achieving the goals and providing the necessary resources. At the same time, new capabilities of the company are also developed, for example, expanding production capacity by building new plants or acquiring equipment, changing the profile of an enterprise or radically changing technology. Strategic planning covers a period of 10-15 years, has long-term consequences, affects the functioning of the entire management system and is based on huge resources.

Current planning is to determine intermediate goals on the way to achieving strategic goals and objectives. At the same time, the means and methods for solving problems, the use of resources, and the introduction of new technology are developed in detail. That. current plans complement, develop and correct promising areas of development, taking into account the specific situation.

Medium-term planning most often covers a five-year period as the most appropriate period for the renewal of the production apparatus and product range. They formulate the main tasks for the specified period: the production strategy of the enterprise as a whole and of each division (reconstruction and growth of production capacities, development of new products and expansion of the range); sales strategy (the structure of the sales network and its development, the degree of control over the market and the introduction to new markets, the implementation of activities that help increase sales); financial strategy (volumes and directions of investments, sources of financing, structure of the securities portfolio); personnel policy (composition and structure of personnel, their training and use). Along with this, the volumes and structure of the necessary resources and forms of material and technical supply are determined, taking into account intra-company specialization and cooperative production. Medium-term plans provide for the development in a certain sequence of measures aimed at achieving the goals outlined by the long-term development program.

The medium-term plan usually contains quantitative indicators for products, data on capital investments and sources of financing. It is developed in the production departments of the enterprise with a focus on eliminating the so-called bottlenecks, i.e. on such areas of activity where the possibilities of influencing the overall results are most limited.

The functional divisions of the enterprise are responsible for developing plans for the development of their divisions in terms of production capacity, labor, profit, marketing, and finance. At the enterprise level, medium-term planning is carried out for individual projects, plans for scientific research, marketing, production, commissioning of labor capacities and a financial plan are developed.

planning management management strategic

Conclusion

Thus, managerial activity acts as a complex of interrelated processes, which are a number of managerial steps, and its effectiveness depends on the well-established and correct implementation of them. A failure in one of the processes can lead to a disruption of the entire activity as a whole, the inability to achieve the required goal, or a decrease in the competitiveness of the organization.

I would like to pay special attention to such a function as planning, since they are components of each type of activity. Planning is an important factor in the effectiveness of people's activities, which makes it one of the main tasks of any organization to find effective ways to manage labor that ensure the activation of the human factor.

Planning means choosing how and what to organize. In the most general terms, this is the main content of the leader's activity. And the main requirement for making an effective objective decision, or even for understanding the true extent of the problem, is the availability of adequate accurate information. It is also the main component of any type of management activity, representing no less importance than decision-making, coordination or forecasting and circulates through the organization through communications. It is the availability of complete, timely, objective and accessible information that determines the effectiveness of planning and forecasting, organizing and making the right decision. This means that any manager must ensure the constant availability of accurate data for the relevant activities of all his departments. At present, no enterprise can function without a properly organized management policy, and it is precisely its provision that is the main function of the manager.

Undoubtedly, effective management activity is a key prerequisite for the successful functioning of enterprises. This implies the objective need to study the factors influencing the effectiveness of management activities in enterprises. The use of an objective assessment and analysis of the management system at enterprises should take into account the specific features of their economic activities in modern economic conditions and serve as a tool for identifying ways to improve the efficiency and effectiveness of management activities at enterprises. The effectiveness of management activities is the key to success in the present and future.

Bibliography

1. Vikhansky O.S., Naumov A.I. Management. 3rd Ed. "Guardians". M.: 2006. 324 p.

2. Gerchikova I.N., Management: Proc. allowance. M.: 2005. 117 p.

3. Parkinson S. et al., The art of management. St. Petersburg: Len Publishing House. 1998 98 p.

4. Polyakov V.G. Man in the world of management. M.: Nauka, 1999. 123 p.

5. Shipunov V.G. Fundamentals of management activities. M.: Higher School, 2001. 304 p.

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1. Planning as a function of enterprise management

The planning function, as one of the main functions of management, has now acquired qualitatively new features and features; planning received a fundamentally new content, since the need for it is due to the scale of the socialization of production. The expansion of planning horizons means that it performs not only operational tasks, but also long-term development tasks, which is a new aspect of planning. Its purpose as a management function is to seek, if possible, to take into account in advance all internal and external factors that provide favorable conditions for the normal functioning and development of the enterprise.

Until the middle of the 20th century, firms operated mainly in conditions of a stable excess of demand over supply, and an unchanged external environment. This allowed them to work on the basis of current plans based on incoming orders.

In the 1950s the pace of changes in the external environment began to increase, but they still remained predictable. Here, along with the current one, it was already necessary to engage in medium-term and long-term planning, to draw up promising targeted programs.

In the 1960s–1970s the general pace of development has accelerated, and changes in the environment have become unexpected. This led to the transformation of long-term planning into a strategic one, which proceeded from future opportunities. Planning began to be carried out from the future to the present based on expert opinions and complex mathematical models.

Since the early 1970s changes in the external environment began to proceed so rapidly and unpredictably that long-term strategic plans no longer correspond to the needs of economic practice. In addition to them, strategic programs began to be drawn up to quickly take into account these changes in current decisions.

The plans reflect: forecasts for the development of the organization in the future; intermediate and final tasks and goals facing it and its individual divisions; mechanisms for coordinating current activities and allocating resources; emergency strategies.

The planning process itself begins with an analysis of the present and future state of the enterprise and the environment. On this basis, goals are set, strategies are developed and a combination of tools is determined that allows them to be most effectively implemented.

In some large organizations, planning is carried out planning committee, whose members are usually heads of departments, as well as the planning department and its field structures. The activities of planning bodies are coordinated by the first person or his deputy.

The task of planning bodies is to determine which units will participate in the implementation of certain organizational goals, in what form this will take place, and how it will be provided with resources.

If the organization is multilevel, planning is carried out simultaneously at all levels. The reason is that no planning decision is independent of the others, and an understanding of the problems of all related links in the management chain is required.

Given the degree of centralization of the management of the organization, the planning process can be carried out in three ways.

1) if it is high, the planning bodies single-handedly make most of the decisions relating not only to the organization as a whole, but also to individual units.

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

3) in decentralized organizations “from above” determine the goals, resource limits, as well as a single form of plans, and the plans are already drawn up by the units themselves. In this case, the central planning bodies coordinate them, link them and bring them into a common plan of the organization.

Depending on the economic capacity of the organization, three approaches to planning can be used. If its resources are limited, and the emergence of new ones is not expected in the future, then goals are set, primarily based on them. In the future, plans are not revised, even if there are some favorable opportunities. For their implementation may simply not be enough funds. This satisfaction approach is used predominantly by small firms whose main goal is survival.

Wealthier organizations can afford to change plans to accommodate new opportunities and leverage the additional funds they have in excess to exploit them. Thus, plans once drawn up, depending on the situation, can be adjusted. This approach to planning is called adaptive.

And finally, enterprises with significant resources can use an optimization approach to planning based on goals, so if the project is expected to be profitable, no expense is spared.

2. The concept, goals and objectives of planning

Planning is a way to achieve a goal based on the balance and sequence of operations, it is a kind of management decision-making tool. Planned decisions can be associated with setting goals and objectives, developing a strategy, allocating and redistributing resources, defining performance standards in the coming period. In making such decisions is the process of planning in the broadest sense. In a narrow sense, planning is preparation of special documents - plans, determining the specific steps the organization takes to achieve its goals.

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

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

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

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

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

4. Basic principles and methods of planning

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

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

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

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

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

Content:
Introduction…………………………………………………….
Chapter 1. Methodological bases of planning
1.1 The essence and content of planning as a management category
1.2. Place of planning in the management process
Chapter 2. Features of the planning process in the context of organizational change
2.1. Organizational changes in the context of the contraction of the tourist services market
2.2 Planning organizational changes on the example of the travel company "……."
Conclusion…………………………………………………

Seva! This plan will be the most preferred. You don't need 3 chapters. These must be dealt with. Try to uncover this plan. Look at the title of the chapter and paragraph and try to place all your material in these chapters, as if "put everything on your shelves." Send principles and types of planning to 1.1.
There is enough theoretical material, arrange it in the logic of the content and proceed to the second chapter. To search for material on tourism, look at the magazines "The Secret of the Firm", the weekly "Expert", the newspaper "Vedomosti" there may be articles

Chapter 1. Planning: definition, concept
Planning is the optimal distribution of resources to achieve the set goals, activities (a set of processes) associated with setting goals (tasks) and actions in the future. From the point of view of mathematics, planning is a function, one of the arguments of which is time.
Planning in its most general form involves the following steps:
setting goals and objectives;
drawing up a program of action (design);
variant compilation of the program (variant design);
identifying the necessary resources and their sources;
identification of direct executors and bringing plans to them;
fixing the results of planning in material form, for example, in the form of a project, model, plan, map of military operations, an order in writing, etc.
Planning is one of the ways in which it guides the forces of all members of the organization towards the achievement of its common goals.
The function of planning means the development and adoption of a specific regulation, written or oral, in which, before the object of government, is set or otherwise, the task is to This ruling is a management decision.
In production. Planning is the optimal allocation of resources to achieve the goal. It plays an important role in the life of any organization (enterprise) with the participation of people.

1.1 The essence and content of planning as a management category
Plan - the essence of the term look up dictionaries and give definitions

The planning function is the first in the process of managing an organization (enterprise, corporation). It is carried out by the managerial corps to determine the goals of the organization, as well as ways and means to achieve them. At its core, the planning function represents advance and detailed preparation for the future. Planning is a management function that a manager performs on a daily basis. It is impossible to consider a normal labor process carried out only from time to time, chaotically, without clearly defined production daily tasks. When planning, the manager really compares future problems, opportunities and decides in which direction it is worth making the most significant efforts.
Planning is the most important function of management, which, like management, is modified in the process of economic development. The transition to a market management concept required a revision of all elements of planning.
The planning function can be defined as the way in which management provides a single coordinated direction of the efforts of all employees to achieve the overall goals of the organization (including the formulation of the goals themselves).
The content of 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 support and market demand.
Planning involves the development of goals and a set of measures that determine the sequence of achieving specific results of activities, taking into account the possibilities for the most efficient use of resources by each production unit and the organization as a whole.
The execution of the planning function involves the formation of a reasonable answer to three questions:
1. Where are we currently located?
2. Where do we want to go?
3. How are we going to do it?
The answer to the first question is to determine the real capabilities of the organization in the field of its core business based on an analysis of its strengths and weaknesses in important functional areas: marketing, finance, production, etc.
When formulating the answer to the second question, in addition to the analysis performed, other factors that determine the success of the organization are studied. Economic conditions, the level of technology, social and cultural changes, as well as the influence of environmental factors on the activities of the organization (customer demand, competition, general factors of the state of the economy, scientific and technological progress, political conditions and other environmental factors) are analyzed. The answer is expressed in the reasonable setting of realistic goals for the organization and the identification of threats that may prevent their achievement.
The answer to the third question contains specific activities that must be carried out by departments and employees of the organization in solving the tasks set to achieve the formulated goals.
With this approach, the implementation of the planning function goes beyond the definition of plans for the activities of the organization (enterprise, corporation). Planning in this case is considered as a way by which management ensures a unified direction of the efforts of all members of the organization to achieve success by presenting the desired result in detail and determining measures to achieve it, taking into account the use of the enterprise's capabilities and the external environment.
Planning is based on certain patterns, called principles. Principles are the starting fundamental concepts that define the tasks, directions and nature of the development of plans, as well as verification of their implementation. Their correct application creates the prerequisites for effective work, reduces the possibility of negative results.
Planning principles were first formulated
A. Fayol. In 1916, in the book "General and Industrial Management", he identified four basic principles of planning: unity, continuity, flexibility, accuracy. Subsequently, R.Akoff supplemented them with the fifth principle - participation.
The principle of unity (systematicity) suggests that planning should be systemic. In accordance with this principle, both the system as a whole and each of its subsystems must carry out the function of planning in the direction of a single goal vector. Linking plans should be carried out by integrating and differentiating vertically and by coordinating horizontally. The more elements and levels in the system, the more profitable it is to plan them simultaneously and in interconnection.
The principle of continuity defines the planning process as a continuous process within the established cycle, when the developed plans replace each other. The principle concerns, first of all, plans of different time periods, but also includes the connection of planning with forecasting, the circuit and the sequence of planning stages.
The principle of flexibility is to give the plans and the planning process the ability to change its direction due to unforeseen circumstances. In addition, in accordance with this principle, the plans must provide for reserves (“cushions” or “safety allowances”), which should amortize the results of work when conditions deteriorate.
The principle of accuracy requires the validity, detailing and concretization of plans to the extent that external and internal conditions allow. The validity of the plan in numerical terms means its compliance with the available resources, including the labor costs of the performers.
The principle of participation (R.Akoff) means that the development of plans should include all specialists of the economic entity, and, if necessary, external specialists and partners. In the process of such work, new ideas are introduced, one's own vision of solving problems is proposed, which significantly enriches and refines the content of the plans, ensuring their necessity and reality.
In modern domestic science and planning practice, in addition to the considered classical principles, general classical principles are widely known: complexity, optimality, dynamism, efficiency, stability, etc.
Types (forms) of planning and types of plans
According to the content and form of manifestation, the following types (forms) of planning and types of plans are distinguished.
From the point of view of the obligatory planning tasks.
- directive;
- indicative planning;
Directive planning is a decision-making process that is binding on planning objects.
Indicative planning is the most common form of state planning for macroeconomic development worldwide. Indicative planning is the opposite of directive planning, because the indicative plan is not binding.
Depending on the period for which the plan is drawn up, and the degree of detail of planned calculations, it is customary to distinguish.
- long-term planning (long-term)
- medium-term planning
- short-term planning (current)
According to the content of planned decisions, there are:
- strategic planning
- tactical planning
- operational scheduling
- business planning
Strategic planning, as a rule, is focused on the long term and determines the main directions for the development of the enterprise.
Through strategic planning, decisions are made about how to expand business activities, create new business areas, stimulate the process of satisfying customer needs, what efforts should be made to meet market demand, which markets it is better to operate, what products to produce or what services to provide, with what partners to do business with, etc.
The main goal of strategic planning is to create the potential for the survival of the enterprise in a dynamically changing external and internal environment that generates uncertainty in the future.
Tactical planning. If strategic planning is considered as a search for new enterprise opportunities, then tactical planning should be considered the process of creating prerequisites for the implementation of these new opportunities, and operational calendar planning - the process of their implementation.
Tactical planning covers the short and medium term. As for the objects and subjects of this planning, they can be very different. In doing so, one rule should be remembered: the only way to make the tactical planning process controllable is to plan only the main types of products and costs, the most important functions. But with a different structure of plans, the dependence must be observed: "costs - output - profit - price". Otherwise, tactical planning becomes impractical.
Operational scheduling. Operative - scheduling (OKP) is the final stage in planning the economic activities of the company. The main task of the OKP is to specify the indicators of the tactical plan in order to organize the systematic daily and rhythmic work of the enterprise and its structural divisions.
In the process of operational scheduling, the following planned functions are performed:
- the time for performing individual operations for the manufacture of assembly units of products and products as a whole is determined by establishing the associated deadlines for the transfer of items by workshops-suppliers to their consumers;
- operational preparation of production is carried out by ordering and delivering to the workplace materials, blanks, tools, fixtures and other equipment necessary to fulfill the production plan;
- systematic accounting, control, analysis and regulation of the production process is carried out, preventing or eliminating its deviations from the planned schedule.
Operational calendar planning links all these elements of an enterprise into a single production organism, including the technical preparation of production, the logistics of production, the creation and maintenance of the necessary stocks of material resources, the marketing of products, etc.
Business planning. The business plan is designed to assess the feasibility of introducing a particular event. This is especially true for innovations that require large investments for their implementation.
The business plan of the investment project is developed to justify:
current and long-term planning of the development of the enterprise, development (selection) of new types of activities;
the possibility of obtaining investment and credit resources, as well as the return of borrowed funds;
proposals for the creation of joint and foreign enterprises;
expediency of providing state support measures.
In the theory and practice of planning, other types of planning can also be distinguished, covering both the main and secondary aspects of this process.
In particular, planning can be classified into the following categories:
I. By degree of coverage:
- general planning covering all aspects of the problem;
- partial planning, covering only certain areas and parameters;
II. For planning objects:
- target planning related to the definition of strategic and tactical goals;
- planning of means, relating to the determination of the means to achieve the set goals (planning of such potentials as equipment, personnel, finance, information);
- program planning related to the development and implementation of specific programs, such as production and marketing programs;
- planning activities, for example, special sales, recruitment;
III. By areas of planning:
- sales planning (sales goals, action programs, marketing costs, sales development);
- production planning (production program, production preparation, production progress);
- personnel planning (needs, hiring, retraining, dismissal);
- planning of acquisitions (needs, purchases, sale of surplus stocks);
- planning of investments, finances, etc.;
IV. By the depth of planning;
- aggregated planning, limited to given contours, for example, planning a workshop as the sum of production sites;
- detailed planning, for example, with a detailed calculation and description of the planned process or object;
V. By coordinating private plans in time:
- sequential planning, in which the process of developing various plans is one long, coordinated, sequentially implemented process, consisting of several stages;
- simultaneous planning, in which the parameters of all plans are determined simultaneously in one single planning act;
VI. Accounting for data changes:
- rigid planning;
- flexible planning;
VII. In order in time:
- ordered (current) planning, in which another plan is developed upon completion of one plan (plans alternate sequentially one after another);
- rolling planning, in which, after a certain scheduled period, the plan is extended for the next period;
- extraordinary (eventual) planning, in which planning is carried out as needed, for example, during the reconstruction or rehabilitation of an enterprise.
All plans can be divided into two large groups: standard (basic), which are implemented repeatedly as needed, and non-standard (individual), which are performed when solving a specific problem.
All of them are designed to reinforce each other and ultimately contribute to the achievement of the main goals of the organization and unit. The highest level of management develops the most important standard plans, and, in turn, each manager also generates the required number of standard plans for his unit.
Procedures, like strategic approaches, are developments (plans) that can be used repeatedly to achieve goals. They are related to strategy but are a more specific category. They are a guide to action, not to reflection, reflection. Procedures determine the chronological sequence of actions that are implemented by specific performers in achieving goals. The purpose of the procedures is to determine the sequence of steps, actions taken in the performance of some work.
Planning involves making specific decisions about the functioning of the development of the production system. This allows to ensure its effective functioning and development in the future, to reduce their uncertainty. Such decisions are usually referred to as planned, which may be associated with the setting of certain parameters.
1.2 Place of planning in the management process
The main functions of management are: planning, organization, motivation and control. These functions are implemented at all levels of management (higher, middle and lower levels) and in all activities of the organization. The content of these functions and the complexity of management activities at each level of management is determined by a specific list of tasks, their specificity and volume.
3.1 Successive stages (stages) of planning
In general, the planning process includes several successive stages (stages) of specific management actions, including:
Stage 1. Goal setting (goal setting). What exactly do you (or your firm) want to achieve? This is the most difficult stage. It cannot be formalized. The personality of the manager is manifested precisely in what goals he sets.
Stage 2. Selection, analysis and evaluation of ways to achieve the goals. You can usually do it in a variety of ways. Which one seems to be the best? Which ones can be immediately discarded as inappropriate?
Stage 3. Drawing up a list of necessary actions. What specifically needs to be done to implement the option chosen at the previous stage to achieve the goals?
Stage 4. Drawing up a program of work (action plan). In what order is it best to perform the actions outlined in the previous step, given that many of them are interconnected?
Stage 5. Resource analysis. What material, financial, informational, human resources will be needed to implement the plan? How long will it take to complete it?
Stage 6. Analysis of the developed version of the plan. Does the developed plan solve the tasks set at stage 1? Are resource costs acceptable? Are there any considerations for improving the plan during the development of the plan as you move from stage 2 to stage 5? It may be worth going back to step 2 or 3, or even step 1.
Stage 7. Preparation of a detailed action plan. It is necessary to detail the plan developed at the previous stages, to choose agreed terms for the implementation of individual works, to calculate the necessary resources. Who will be responsible for individual areas of work?
Stage 8. Monitoring the implementation of the plan, making the necessary changes if necessary. Control as a function of management will be discussed in a later section of this chapter.
When choosing a planning scheme, one should regulate a variant of each of the six principles of this process:
Communication of management levels: a) planning from top to bottom, b) planning from bottom to top (enlargement of the plan);
Binding to the calendar: a) scheduling by time intervals, b) binding to calendar dates, c) binding to the dates of completion of individual works, d) free planning of priority;
The length of the planning horizon: a) planning for one interval, b) sliding planning, c) residual planning, d) flexible planning with horizon selection;
The impact of the previous result: a) planning from scratch (past obligations disappear), b) reverse planning (past obligations remain);
Description of the plan: a) planning by product groups, b) planning by orders, c) planning by technical and economic indicators, d) planning by costing items;
Communication of the plans of the participants in the production process: a) planning for a bottleneck, b) planning from “output to input”, c) planning from “input to output”, d) sequential posting of units of production.
Planning is not an independent goal, therefore, the preferred option for the planning process in specific conditions is determined by the features of the functioning of controlled production, the tasks that are set for production.
To ensure effective management of the enterprise's activities, it must ensure the completeness and maximum reliability of planning, clarity and unambiguity of plans, planning flexibility, the ability to control completed plans, and planning continuity.
Ensuring the completeness and reliability of planning means that the plans must reflect all the activities of the organization and its units necessary to achieve success, defined as relevant specific goals and objectives. When planning, all factors and situations that may affect the development of the organization should be taken into account. At the same time, it is necessary to use modern approaches, methods, tools and procedures that ensure an increase in the reliability of forecasts and the rational use of all attracted resources.
Clarity and unambiguity of plans means that the goals and objectives must have clear and reproducible formulations that are accessible for unambiguous understanding by all members of the organization. They should be quantifiable and measurable.
The continuity of planning reflects the fact that planning is not a one-time act, but a continuous process. This finds expression in the cyclical implementation of planning, the implementation of which itself also represents a multi-stage process.
Flexibility in planning means that plans can be adjusted quickly.
Thus, planning is the primary function of management. Planning is not a discrete, but a continuous process.
Target planning system
Among the many planning systems in management, the target planning system plays an important role.
The first step in planning is the development of goals and objectives corresponding to the overall goals and results that all plans and activities should specify. Setting common goals is a function of the highest level of management. Managers of all levels should be informed about the main goals of the enterprise, organization for the upcoming period of activity.
General goals include activities to improve the production and distribution of products or the sale of services, improve product quality. Such goals become a guideline in the performance of work and the definition, formulation of specific, special goals for all departments that are part of the overall structure of the organization, corporation.
Each division must have its own goals. The goals of branches or divisions of the organization are usually called auxiliary goals, secondary or guiding goals. But no matter how they are called, the auxiliary goals should be within the overall organizational structure, which has a common or, more precisely, the main goal of the entire organization.
The implementation of secondary goals will ensure the contribution of the unit to the achievement of the main goal of the organization. Auxiliary goals are sometimes probabilistic in nature, as they depend to some extent on the availability of resources or on the modernization of production. Auxiliary goals are usually located in conditions that reflect the specifics of the work of a division or branch. For example, a repair service might have a goal such as "Keep production equipment running at all times with a minimum of interruptions during operation" or "Provide necessary maintenance for all plant facilities."
The types of goals are very specific and are part of the overall goals of the organization. Whenever possible, auxiliary ones should reflect the specifics of the goals outlined by the manager together with the employees. Usually such a goal is set for a short period of time and contains a specific, sometimes quantitative measurement. For example: "Reduce overtime by five percent", "Have a weekly meeting with plant managers."
Such goals allow the manager to clearly and clearly organize work in a specific period of time. This approach is an ongoing part of the goal management (management by objectives) programs that are used in many organizations as a system for planning and achieving results. The meaning of the goals is determined by the fact that each organization exists for the sake of a certain result, and the goals allow both defining it and bringing information to employees and society. The plan is a route for the organization to achieve its goals, including resource allocation schemes, various schedules, and intermediate tasks. Goals – end results; Plans are the funds currently available. The term planning combines goals and plans, that is, it is the process of determining the goals of the organization and the means to achieve them.
The management system by objectives should be developed taking into account the characteristic properties and specifics of the organization. There is no such thing as a "pure" or generic model that can be used for all situations and in any organization. One of the schemes used in various organizations to achieve the goal.
1. The highest level of management develops the main goals of the organization for the upcoming (planned) period. This usually happens while the annual budget is being developed. Top managers must determine the main goals for the coming period in terms of such indicators as sales, production, prices, profitability, team development, etc. Although the goals of an organization may be essentially indicative, they generally reflect the specific features inherent in the goals of all the main divisions and branches of this organization. This means that the highest level of management has coordinated them with managers of all other levels. And in the end, they came to a consensus about the chosen goals, which are quite realistic and achievable for all structural divisions.
2. For each manager, responsible executor, a specific task is drawn up. Thanks to this, there is confidence in the scope of authority and limits of responsibility distributed among employees who know exactly what they have to do. Careful personal distribution of duties and rights allows you to avoid "white spots", where the work is not specified.
3. This stage is designed to identify the specific features of each area of ​​work in close relationship with the overall goals of the organization. Each employee prepares a list of goals (from six to ten) that should ensure the achievement of the desired results within their areas of activity.
4. A meeting must be held between the employee and his manager to discuss the target task. Especially important is the primary level of management, at which all goals, divided into subgoals and tasks, reach their specific executor. It is at this level that employees are very critical in evaluating tasks and developing a joint agreement with managers. Both parties seek to develop agreement on the chosen goals on the basis of realistic and achievable conditions. Priorities can also be set if necessary.
5. Periodic reports on the progress of work performed in accordance with the planned volumes are provided for a certain time. Many experts suggest using the quarterly reporting form as the main one. After regular reports, the targets can be adjusted either downward or upward if necessary.
6. The final stage, at which the analysis of the results to achieve the intended goals is carried out and a report is developed at the end of the year. A very useful method of developing reports is for each employee to include individual reports on self-assessment of their performance in accordance with their goals. At this stage, managers should be more self-critical and take note of their failures rather than waiting for their superiors to do so. This is usually followed by a general meeting at which the personal contribution of workers under the guidance of a higher manager to production achievements is discussed.
The forecasting process is the main aspect of the essence of management by objectives. There are many claims that managers will be able to evaluate this approach more than once, choosing it as the main one. Of course, it should not be considered a panacea for all the ills and problems of management. But some aspects of management by objectives are already used in many companies and organizations in one form or another. Most managers successfully plan production volumes, sales, profits, etc.
Management by objectives is characterized as a management approach and system that brings together a source of management and motivational principles to achieve the best possible performance of individuals and organizations.
Management by objectives can also be represented as a process in which the top and subordinate managers of the organization jointly determine their common goals, the degree of responsibility of each in terms of achieving the expected results. They use these levers to influence the production activities of departments, carefully assessing the contribution of each to the achievement of a common goal.
From this definition, it should be emphasized that management by objectives is a management system, i.e. a general approach to management that includes aspects of collective or participatory management. management by goals requires the integration of all the goals of the organization, starting from the highest level of management and ending with the personal goals of each employee of the organization. It is emphasized, first of all, the result, and not the technology of its achievement.
There are the following reasons why companies and organizations implement management by objectives:
goal-oriented management is result-oriented, requires careful planning, organization, control, communicative interaction and the creation of the necessary moral atmosphere in the organization;
once implemented, target management helps to influence the motivation and evaluation of cooperation to achieve results;
it allows you to increase personal participation in production activities based on the criterion of achieving both a personal goal and a unit; target management provides a more fair and rational basis for rewards in the organization in the form of payments and compensation for personal achievements.
To carry out the planning process at the proper level, it is necessary to know the planning methodology.
The planning methodology is in 1.1.
Planning methodology, like any other methodological science, is quite complex and is a system of theoretical provisions, principles, methods, logical approaches, indicators used in the process of organizing and building theoretical and practical planning activities.
The planning methodology as a scientific recommendation for the implementation of the planning process is not given once and for all, unshakable. It develops and improves along with all economic science.

The solution of any management problems, and, consequently, planning, has a certain logic - an ordered sequence, mutual consistency and validity of the procedures associated with the solution of any planning problem, as well as the definition of the starting point from which the movement begins and on which the entire planning process should be based.
The planning logic defines the planning process.
The planning process includes the following steps:
1. Definition and formulation of a goal or a system of goals (the starting point of the planning logic);
2. Analysis of the initial level of the object and the formation of the final situation;
3. Search for alternatives;
4. Evaluation and selection of the best alternative;
5. Selection and design of the best solution.
The basis of the planning methodology is a systematic approach, according to which each object in the process of its study should be considered as a complex system and, at the same time, as an element of a more general system. From these positions, the planning methodology should also be used in the course of developing plans.
Planning is one of the functions of management, which is the process of choosing the goals of the organization and ways to achieve them. It provides the basis for all management decisions.
Thus, modern planning and management is a purposeful, consistent, and also limited by certain principles of action, allowing the development of balanced and optimal plans for the development of an enterprise, linked to the ultimate goals of its existence. At the same time, it is necessary to ensure not only the interests of the owners of the economic entity, but also the state, as well as partners interested in long-term cooperation with the enterprise.
The management system by objectives should be developed taking into account the characteristic properties and specifics of the organization.