Types of plans in management. A well-formulated mission should clarify, firstly, what this enterprise is and what it seeks to be, and secondly, to show the difference between the enterprise from others to him. By temporary planning horizon

Planning is the definition of a system for the functioning and development of the organization, as well as ways and means of their achievement. Any organization cannot do without planning, as it is necessary to accept management decisions regarding:

Resource allocation;

Coordination between individual divisions;

Coordination with the external environment (market);

Creating an effective internal structure;

Control over activities;

Development of the organization in the future. Planning ensures timeliness of decisions, makes it possible to avoid hasty in decisions, establishes a clear goal and a clear way to implement it, and will also provide an opportunity to control the situation.

In general, in the planning process you can allocate:

The process of departing (definition of a system of purposes);

The process of combining (coordination) of goals and means of their achievement;

The development process or unity of the existing system of the organization's work with its future development.

Goaling is the process of developing a system of goals, ranging from the general objectives of the organization and ending with its individual divisions. As a result, a tree is obtained, which underlies the entire planning process.

In itself, the presence of the goal does not mean that it will be achieved, it is necessary to have the existence of relevant material, financial and human resources. At the same time, the level of achievement of the goal depends on the number of these resources. For example, initial investments are needed to create an enterprise in a certain industry. This financial resource must be available, and then a combination of purpose and means of achieving it will be ensured. As the result of coordination, plans appear in which measures are combined to achieve goals, deadlines, funds and performers.

To implement the planning process, it is also necessary to have an established organizational system. The work of the organization is aimed at achieving a planned indicator, and from how this work is built and coordinated, the result depends on. Even the most ideal plans will not be implemented without the relevant organization. There must be a performeal structure. In addition, the organization should exist the possibility of future development, since without this the organization will collapse (if we do not develop, it means that we die). The future of the organization depends on the conditions of the environment in which it works, from the skills and knowledge of the personnel, from the place that the organization takes place in the industry (region, country).

The entire planning process in the organization is divided into two levels: strategic and operational. Strategic planning is the definition of the objectives and procedures of the organization in the long term, operational planning is a system of organizing an organization for the current period of time. These two types of planning connect the organization as a whole with each specific division and are the key to successful coordination of actions. If you take the organization as a whole, the planning is carried out in the following order:

The mission of the organization is being developed.

Based on the mission, strategic guidelines or activities are being developed (these guidelines are often called high-quality goals). An assessment and analysis of the external and internal environment of the organization is being made.

Strategic alternatives are determined.

Selection of a specific strategy or way to achieve a goal. The answer to the question "What?".

After establishing the purpose and choice of alternative paths of its achievement (strategy), the main components of formal planning are:

Tactics, or how to achieve this or that result (answer to the question "How to do?"). Tactical plans are developed on the basis of the selected strategy, they are designed for a shorter period of time (current moment) are developed by middle managers, the result of such planning appears quickly, and it is easy to relate to specific actions of workers;

Politics, or general guidance for action and decision-making, which facilitates the achievement of goals;

Procedures, or a description of the actions that should be taken in a specific situation;

Rules, or what should be done in each specific situation.

Planning and plans

Planning and plans should be distinguished. A plan is a detailed set of solutions that are subject to implementation, a list of specific events and their performers. The plan is the result of the planning process. Plans and planning have various variations, and they can be considered from different points of view.

By latitude coverage:

Corporate planning (for the entire company as a whole);

Planning by type of activity (planning of carpet production);

Planning at the level of a particular division (planning workshop work).

By function:

Production;

Financial;

Personnel;

marketing.

By subfunction (for example, for marketing):

Planning assortment;

Sales planning.

At the time period:

Long-term planning - 5 years or more;

Medium-term planning - from 2 to 5 years;

Short-term planning - up to the year.

According to the degree of detailing plans:

Strategic planning;

Operational or tactical planning.

Understanding:

Directive plans for direct compulsory performance;

Indicative plans that are oriented and depend on the indicators of the economic, political, etc. Activity.

Plan As a result of planning for performers is a directive document and should include both mandatory and recommendation indicators, and with an increase in planning terms, the number of indicative (recommendatory) indicators is growing. This is due to the fact that with long-term planning, the result cannot be determined absolutely, since it depends on the change in the conditions of the management and is probabilistic. Planned specific events, goods, services, and work, as well as structures, technologies and procedures. For example, planning an organization expansion, planning a more advanced technological process or planning the output of goods to the market.

There are three main forms of planning organization:

- "top down";

- "down up";

- "Goals down - plans up."

Planning from top to bottom is based on the fact that the management creates plans that their subordinate should be performed. This form of planning can give a positive result only in the presence of a tough, authoritarian coercion system.

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

Planning "Goal Down - Plans Up" connects advantages and eliminates the shortcomings of the two previous options. The governing bodies develop and formulate goals for their subordinates and stimulate the development of plans in the divisions. This form makes it possible to create a unified system of interconnected plans, since general targets are mandatory for the whole organization.

Planning is based on these periods of activity, but the purpose of planning is the activities of the enterprise in perspective and control over this process. Therefore, the reliability of planning depends on the accuracy and correctness of the information that managers receive.

Planning It is a process of scientific development and implementation of a complex of measures that determine the directions and the pace of development of production, ensuring its compliance with the needs of the market, and on the basis of this increase in sales and profit of the enterprise (Fig..1).

Planning

Justification of the relative compliance of the goals and objectives of the enterprise of its possibly stages in the saturation of the market by goods

The reasonable definition and maintenance of the necessary proportions of the development of P / P

Satisfying the demand of consumers in the relevant goods and obtaining maximum profits

Planning is The main function of managing management, since the success of entrepreneurial activity depends largely on the quality of planning, which includes the definition of prospective goals, how to achieve them and the relevant resource provision.

Planning encourages company managers and its structural units to think promising. It contributes to the development of the creative initiative of employees, ensures a clear interrelation of the responsibilities of all officials and increases their responsibility for achieving the indicators. It allows you to coordinate the efforts of the enterprise and direct them to achieve the ultimate goal, makes it more prepared for sudden changes in market conditions and political conditions.

Basic tasks solved in the planning process, are:

identifying the directions for the development of consumer demand for products manufactured by the enterprise;

an increase in sales of enterprise products, profits and profitability of production;

improving the competitiveness of products by improving its quality, mastering new types of products, services and lower prices for them;

reduce costs based on improving the use of enterprise production resources;

creating new jobs to ensure social stability in the country.

Planning is intended to perform a number functions In organizing the work of the enterprise, the most important of which:

Planning relies on the actual, regulatory data of the present or last period, but focuses on the establishment of control over the process of developing an enterprise in the future.

The degree of reasonable planning largely depends on the reliability of the initial indicators characterizing the level of development of a separate economic entity, and it is based on the preparation of the enterprise's activities.

Prediction represents It is an anticipation of possible options for the development of the situation on the basis of previously established trends and patterns in the activities of the enterprise.

The complexity of planning in modern conditions is that some macroeconomic processes (for example, crises, strikes, etc.) are not accurately planned at all, as well as many microeconomic indicators characterizing the market as a whole, the activities of competitors, the volume of demand, etc., not Have a high degree of accuracy and accuracy. Therefore, often planning is based on incomplete data, which implies not only the need to control the execution of plans, but also the possibility of adjusting certain planned indicators.

Principles planning

Principle of continuity It is that at each enterprise, planning processes must be carried out constantly and the plans being developed must continuously come to replace each other. In addition, the continuity of planning means a gradual transition from strategic plans to the operational, the need for interaction between long-term and short-term plans.

The principle of unity Ensures the development of a general or consolidated plan of socio-economic development P / P. In domestic enterprises there are plans for production and sales of products, an increase in the technical and organizational level of production, plans of individual structural divisions, etc., which should be linked to each other and with a single plan of socio-economic development P / P so that the change in certain or other Sections of various plans or indicators were reflected in the overall plan of business entity.

Principle of flexibility It assumes the possibility of adjusting already developed planned indicators. To implement the principle of flexibility, plans should be drawn up so that they can make changes due to changing internal and external conditions. Therefore, plans must contain reserves, called otherwise "safety supplements" or "pillows". In compliance with this requirement, it is also necessary to plan the amount of such reserves, since too large reserves entail the inaccuracy of the plans developed, too low limits lead to frequent changes.

Principle of accuracy Determined by the influence of various internal and external factors, so the plans must be specified and detailed to the extent to which this is allowed to do the conditions for the functioning of the business entity.

Principle of optimality It is based on the need to select a better option from several possible at all stages of planning. The criterion for optimality of various plans can be minimal labor intensity, material intensity or cost of production, maximum profit and other final results of the enterprise.

Principle of participation It involves the active impact of personnel on the planning process, that is, each member of the labor collective becomes a participant in the planned activity regardless of the position and the functions performed. This allows you to combine prompt management and planning; contributes to the development of both the identity of all planning workers; Provides facilitating the information exchange process within the enterprise, etc.

Principle of efficiency it requires the development of such an option plan, which, with existing limitations of resources used, provides the greatest economic effect.

Planning methods:

Balance Method represents the combination of the techniques used to ensure the linking and coordination of interdependent indicators (equilibrium).

Regulatory method It is based on the use of norms and regulations of living and extractable labor to determine variables.

Network method Used when planning the preparation of new products

Graphic methods Can have different forms: network; Linear, which is compiled in the coordinate axes, where X is the time of work, Y is the type of work. By the same method, the reducing point of the enterprise is considered, where X is the volume of production, y - the cost of products.

Program-target method It is used in the development of complex projects where many performers are involved.

Economic and Mathematical Models The planning uses in various modifications. Their meaning is that a model is drawn up from a number of indicators and coefficients. There is a variable planned value (y) as dependent on other factors. For example, a linear dependence of the indicators is expressed by the formula: y \u003d a 0 + a 1 x 1 + a 2 x 2,

where y is the consumption of electricity, kW-h; x 1 - power of technological equipment, kW; x 2 - production program, pcs.; A 0, A 1, A 2 - the coefficients obtained by the estimated path.

Types of planning and their brief description

two mains species planning: Technical and economic and operational production.

Technical and economic planning It provides for the development of a system of indicators for the development of equipment and the economy of the enterprise. During this planning, optimal production volumes are justified, the necessary production resources are selected and the rational norms of their use are established, the final financial and economic indicators of functioning are determined.

Operational and Production Planning It assumes the subsequent detail of the technical and economic plans of the enterprise. It provides for the establishment of current production tasks with various structural divisions and adjustment of planned tasks in the production process.

Classification of species planning

Signs of classification of plans	Types of planning
1. The purpose of planning	Operational; Tactical; Strategic Regulatory
2. Control level	Branded; Corporate; Factory, etc.
3. Methods of rationale	Market; Indicative; Centralized (directive)
	Organizational-technological; Socio-labor; Supplied-selling; Investment; Business planning, etc.
5. Scope of application	Interception; Intracach Brigadic Individual
6. Time of action	Short-term; Medium-term; Long-term
7. Stages of development	Preliminary; Clarified
8. Degree of accuracy	Enlarged; Clarified

Operational planning It is a choice of funds for solving problems that are defined by superior guidance, as well as traditional for the enterprise (distribution of products in terms of volume, nomenclature, timing, etc.). Such planning is usually short-term.

Tactical planning Ensures the rationale for the tasks and means necessary to achieve strategic goals (for example, the conquest of the leading position in the market, etc.). Tactical planning can cover short-term and medium-term periods.

Strategic planning Focusing on the development of a common enterprise strategy and the establishment of its main goals, the management of strategically important activity factors, determining the marketing strategy in the market of individual goods, identifying the strategic prospects for financing investment, etc. The duration of the planned period that covers strategic planning is, as a rule, 10 - 15 years.

Regulatory planning Provides reasonable choice of funds, tasks and objectives of the enterprise and does not have established time limits. It applies to all internal and external relationships, including links between the enterprise and its environment, to which it does not affect, but which itself affects it.

Market planning Based on the interaction of demand, suggestions and prices for produced goods and services.

Indicative planning It is the state regulation of prices and tariffs, existing types and tax rates, minimum wage levels, etc.

Centralized (directive) planning it provides for the establishment of a subordinate to the subordinate enterprise of planned indicators of natural volumes of production, the nomenclature and the timing of the supply of goods and others.

Short-term planning It is carried out for a period of 1 to 3 years. Its feature is that the indicators of the next year are adjusted quarterly, and the second and third year - every six months or annually. Short-term planning is the basis of the current, in which the indicators are installed for a year with the breakdown in the quarters. Current plans are sliding, i.e. For the first three months, tough indicators are established, and in the next 9 months they are corrected. Current plans are more detailed compared to short-term and they are linked to the tasks of various enterprise services, the closer coordination of which occurs within the framework of calendar planning (the period of action is usually 10 days). As part of this planning, the product of the product movement and all factors of production are being developed indicating specific dates and services responsible for this or that type of activity.

Medium-term planning it covers the gap from 3 to 5 years and specifies the benchmarks defined by the long-term plan.

Long-term planning (5 - 10 years old) creates the foundations for the economic justification for the development of the business entity for a certain period and its result are plans of the enterprise in various types of its activities (production, sales, costs, finance, etc.).

At the first stage of planning, draft plans are usually developed, which, after their approval at the second stage, receive the force of law.

The accuracy of the plans depends on the source materials used, the planning time, the methods used, training and the production experience of the relevant personnel.

All these types of planning make it possible to comprehensively consider internal and external changes in the production and economic activity of the enterprise, creating prerequisites for increasing its economic potential, and underlie the plan of socio-economic development of the enterprise. This plan provides for planning the production and sale of products, the need for industrial resources, socio-labor indicators, the cost of products and prices, formation and distribution of profits, economic efficiency and investment activities, environmental protection measures and the rational use of natural resources.

The plan of socio-economic development of the enterprise includes the following sections (plans):

1. Production and sale of products and services (production program).

2. Scientific and technical development, improvement of production and management.

3. Norms and standards.

4. Capital construction.

5. Material and technical support.

6. Labor and wages.

7. Cost, profit and profitability of production.

8. Economic stimulating funds.

9. Social development of the team.

10. Environmental protection and rational use of natural resources.

11. Financial plan.

Planning is the formation of the image of the future in the consciousness of the subject. This is a mandatory embodiment of the goals. Planning is one of the most important management functions.

The purpose of planning is to ensure the achievement of the intended goals, the fulfillment of the tasks.

The planning process consists of at least five stages:

1. Forecasting. Under forecasting it is understood by the work performed by the manager trying to look into the future. At this stage, risk assessment is given.

2. Clarification and choice of alternatives to development.

3. Formulation of goals.

4. Development of a program of action and drawing up the schedule of work.

5. budget formation.

Types of plans:

I according to the degree of coverage:

General (covering the entire scope of the company);

Private (covering certain areas of activity);

Strategic (search for new features);

Tactical (creating certain prerequisites);

Operational (implementation of opportunities).

III for planning:

Target (definition of goals);

Planning of funds (material and labor resources, finance);

Software (planning of production and sales programs);

Planning actions (special sales, multi-level marketing).

IV in terms of functioning:

Production planning;

Sales planning;

Personnel planning;

Extended overall planning.

V for timing:

Short-term - up to 1 year (semi-annual, quarterly, monthly, weekly);

Medium-term (for a period of 1 to 5 years);

Long-term (for a term of 5 or more years).

VI from the point of view of the management structure:

General planning of the enterprise;

Planning activities;

Planning the work of the company's divisions.

VII for the possibilities of changing plans:

Hard planning;

Flexible planning.

The entire planning process at the enterprise is divided into 2 stages:

1) Development of a firm strategy (promising, strategic planning).

1) Determination of planning tactics (operational, tactical planning).

Principles of planning (general rules for compliance with planning). The effectiveness of planning depends on their compliance:

1. The principle of unity. The organization is a system. The planned activity of any organization of the organization should be associated with the planned activity of the whole organization. Changes in plans of one of the divisions should be reflected in the plans of other units;

2. The principle of participation. The planning process should attract those whom it directly affects. The advantages of the implementation of the principle: 1. Each participant acquires a deeper understanding of the organization, knowledge of various sides of her life. Simplifies the process of exchanging intrafyrna information. 2. The personal participation of members of the organization, including ordinary workers, leads to the fact that plans become personal plans working, and participation in achieving the goals of the organization brings them satisfaction. Each employee has new motives for efficient work; The organization is strengthened by the Commander Spirit. 3. Employees, doing planning, develop as individuals, they have new skills, knowledge, the horizon of personal capabilities is expanding, and therefore the organization acquires additional resources to solve future tasks.

3. The principle of continuity. The planning process should be carried out constantly. The uncertainty of the external environment and its frequent changes make the necessary constant adjustment of expectations regarding external conditions and the corresponding correction, and the refinement of plans. Continuous changes in the submission of the company on their internal capabilities should be taken into account.

4. The principle of flexibility associated with the principle of continuity is to ensure the possibility for plans to change the focus on the occurrence of unforeseen circumstances. With a financial point of view, providing this principle needs additional costs, and their level should relate to the likely future risk (costs may be so high that the flexibility of the plan and the associated benefits will not pay off them).

5. The principle of accuracy - plans must be specified and detailed to the extent that the external and internal conditions of the enterprise allow.

6. Reality.

7. Ensuring planned tasks with resources.

8. Directive.

Questions for fixing:

1. Give the definition of planning as the main control function.

2. What are the stages of planning?

3. List the types of plans.

4. What are the basic principles of planning?

Specify one faithful answer option:

1. At the planning stage, it is determined:

A) enterprise goals

B) the results of the completed work

2. Plans covering the entire scope of the company's activities, called:

A) private

B) common

3. Short-term planning has a dates:

A) 0 - 1 year

B) 1 - 5 years

C) 5 - 7 years

D) 7 - 10 years

4. Which of the listed principles does not apply to planning:

A) the principle of unity

B) the principle of accuracy

C) the principle of separation of the authorities

D) principle of continuity

5. Operational planning include:

A) search for new opportunities

B) creating certain prerequisites

Implementation of opportunities

1. Planning - The control function with which the objectives of the organization, the necessary funds, as well as the most effective methods for achieving these goals are determined. The initial element of planning is to compile forecasts that show the possible directions of the future development of the facility considered in close cooperation with its surrounding medium.

The organization usually forms a single plan for managing activities, but within its framework, various methods apply to achieve specific goals. Figuratively speaking, a path map is drawn up, according to which the organization must be moved to the target time in a specific period of time.

The planning type and the corresponding type of plan depend on the level of the organizational hierarchy on which they are implemented.

So, strategic planning it provides for the nomination of such goals in the development strategy of the organization, the implementation of which will ensure its effective functioning in the long run in its market niche. Strategic planning is carried out at the highest level of management hierarchy.

At the middle level of management produced tactical plan hooking , those. Interim targets are defined on the way to achieve strategic goals and tasks. The basis of tactical planning is ideas developed in strategic planning.

At the lower level of the organizational hierarchy is carried out ope ratin planning. Operational - current production and financial planning for short periods-oriented time, detail, making adjustments to previously planned plans and work schedules.

All three types of plans (strategic, tactical and operational plans) constitute a common system called by General, or Common, Plan, or business plan organizations.

Using the planning function, the problem of uncertainty in the organization is resolved. Planning helps managers better cope with uncertainty in booblow and more effectively react to it

Composition and structure of a business plan

Business planning andbusiness plan

General characteristics and structurebusiness Plan

1. Business planning - the process of developing a system of events! on the implementation of the entrepreneurial, investment project, the development of the organization for a certain period of time issued atthe form of a business plan

Business plan - this is a permanent document in which changes are made, add-ons associated with changes as within the organization, so andin the external environment. Such a plan as strath document solves the following tasks: justifies the economic feasibility of the directions of development of the organization; Represents the calculation of the expected financial performance activities (sales, profits, etc.); determines the sources of funding to implement the selected strategy; Charges the composition of workers who is able to implement planned activities.

Strategic business plan - domestic use document. For investors, creditors and potential partners who can invest their own capital or technology, the business plan is drawn up in a compressed form (summary), but so that they have seen the reality and profitability of this project. It is this document as a special management tool, widely used in modern market economy. for innovation and call business plan.

2. Business plan - the basis of entrepreneurship. Business structure plan must be easily understandable to potential investors, the maintenance of chapters comply with their names, to have a table of contents. As a rule, development prediction is carried out for 3-5 years, and in the first year the breakdown of all indicators is given in detail (monthly, quarterly) with the indication of responsible persons, in the second year - at half to date, for the remaining time frame - by the end of the year. The business plan indicates possible causes of inaccuracies, problems and risks that are inevitable when developing any new business and which may require adjustments to material and cash resources.

Usually a business plan consists of the following sections: 1. Introduction; 2. Characteristics of the organization; 3. Product description (works, services); 4. Market analysis and competitors; 5. Marketing plan; 6. Production plan; 7. Organizational plan; 8. Financial plan; 9. Investment plan; 10. Applications.

The volume of the business plan is 20-25 pages of typewritten text to obtain small investments and 50-80 pages - to attract major investment capital

Planning is the initial development and subsequent establishment of the company's management system of qualitative and quantitative indicators of its development, determining the proportions, pace, as well as the trends in the development of this enterprise not only in the current period of time, but also for further perspective.

Various types of planning are the main link of the management mechanism, as well as adjusting any production. Administrative management, planning and control over the work of an enterprise in overseas practice are determined by the only concept - "Management".

How does it happen?

There are different types of planning:

Balance.
Estimated analytical.
Economic and mathematical.
Software target.
Grafoanalytic.

Balance

Balance types of planning ensure the installation of direct communication between the company's resource needs, as well as sources of their coverage and partitions of the plan. For example, the use of this technology provides for the linking of the production program with the capacities of a particular enterprise, and the complexity of the selected production program with the number of employees. Qualified employees for which various types of planning are fixed, should be a balance of working time, production capacity, as well as energy, financial, material and many other things.

Estimated analytical

Such planning is used to calculate the plan characteristics in detail, as well as analyze their speakers and the factors that the required quantitative level is ensured. At the boundaries of this method, the initial basis level of the most important indicators of the plan, as well as their possible changes in the course of the planning period, due to the quantitative influence of the main factors are determined. In addition, the calculation of the planning indicators in comparison with the basic level is also being calculated.

Economic and mathematical

Such types of planning provide the ability to develop in detail the economic models of the dependence of certain indicators, based on the determination of the changes in the various quantitative parameters in comparison with the most important factors, and also make it possible to prepare several options for the plan, from which the most optimal will be selected subsequently.

Grafanalytic

This method provides an opportunity to submit the results of an economic analysis with graphic agents. Using such types of financial planning, it is possible to determine the quantitative relationship between different conjugate indicators. For example, thus determines the relationship between the pace of changes in stocking, fund-studies, as well as labor productivity.

Network

Network types of financial planning are a separate variety of graph-analytical. With the help of specialized network graphs, you can simulate parallel execution of work in time and space on various complex objects. For example, this may include developing and mastering new technologies, the reconstruction of a certain workshop and much more.

Software-target

Program and target types of work planning provide the possibility of drawing up a plan in the form of a separate program, that is, a specific set of measures and tasks that combine a single goal together and timed to some time. A characteristic feature of the program in this case is that it is aimed at achieving some definite final results, and the program is a major goal, which is specified in a number of tasks and cortes. Goals are already achieved by specific performers who are provided with the necessary resources.

Based on the ranking of objectives, a graph of the type of target type is already being formed, which will then be used as a source base for further formation of a program indicators, as well as a separate organizational management structure.

Differences for timing

It is worth noting that there are also several planning varieties depending on the deadlines:

Current.
Perspective.
Operational production.

Perspective

Perspective planning is entirely based on the construction of forecasts. Using this technology, you can determine the possible promising need for any new products, as well as the company's commodity and sales strategy in various sales markets. Among other things, promising types of educational planning and other options for its implementation are divided into medium-term and long-term depending on what specifically a period of time is a forecast.

Such a plan is characterized by a software target character, that is, it defines the economic strategy of the company's work at a fairly long period of time, given the borders of the current markets, as well as the possible development of other markets. The number of indicators in this plan is limited, and its tasks and goals are more specifically indicated in the medium term.

Objects, to determine which the main activities of planning are used, are most often organizational structures, capital investments, production facilities, the need for certain financial resources, market share and many others. To date, the periods of execution of plans do not have some kind of mandatory nature, and long-term planning has been carried out by a large number of companies for a period of 5 years, while medium-term lines approximately for a period of 2 to 3 years.

Current

Current types of calendar-thematic planning are developed as a medium-term plan with detailed refinement of its indicators. In this case, both the structure and annual planning indicators may vary depending on which the object is considered, as a result of which they are divided into workshop, brigadier and factory.

Operational production

This type of planning provides for the refinement of the task of the annual plan for shorter periods of time, as well as the distribution of the target for various production units. Such a plan is used as a means of ensuring the rhythmic production of products, as well as the implementation of the uniform operation of the enterprise and ultimately brings the planned tasks to their immediate performers. Operational and production planning is also divided into dispatch, intracene and interception. As the final stage, the so-called changeable-daily planning is used.

Classification

There are quite a sufficiently large number of signs, according to which various methods of planning in forms, timing, species, as well as many other signs. From the point of view of the adoption of the adoption and subsequent execution of planned tasks, planning can be divided into two types - indicative and directive.

DIRECTIVE

The directing types of planning activities are distinguished by the obligatory adoption, as well as the subsequent implementation of the planned tasks, which are determined by the higher company for those enterprises that are in subordination. Directive planning for a long time completely permed with each level of the system of socialist centralized planning, and also limited the initiative of each individual company, but in the modern market economy it is used at the enterprise level and is used to develop their current plans.

Indicative

Indicative planning is a separate form of state regulation of production by changing tariffs and prices, tax rates, bank interest rates, the minimum possible level of wages, as well as a number of other indicators. Thus, it is possible to list a sufficiently large number of characteristics that determine indicative planning. Types of plans of this type include tasks called indicators.

Indicators are parameters, according to which the state is characterized and the subsequent direction of the economic development of the economy and which are produced directly by government agencies. As part of such a plan, a variety of mandatory tasks may also be present, but their number is rather limited, as a result of which such a plan is more guides and advisory. The use of this planning today is found in enterprises in the process of developing promising plans.

Perspective

As mentioned above, the main types of planning of this type are entirely based on forecasting, that is, it is a basis, the foundation of this planning technology, and, unlike it, it is entirely based on anticipation, which is based on a probabilistic, economic and mathematical, as well as scientifically based analysis Different prospects for the company's development in the near future.

Strategic

Strategic planning sets prospective goals, and also provides for the allocation of funds to achieve them and defines the most important directions for the further development of the company. Also, which is no less important, such planning provides for the formation of the main mission of the enterprise aimed at achieving its common goal. The mission examines in detail the status of an enterprise, and also provides an accurate direction and orientation in order to determine accurate goals and strategies at different levels of development.

Tactical

Tactical planning, in contrast to the two above, covers medium-term and short-term periods, and is also aimed at the most efficient and rapid implementation of these plans specified in the company's socio-economic development plans.

Bitehe mining

These types of calendar planning are a kind of technical and economic, but in the contemporary market economy, its functions were able to significantly expand, as a result of which it turned into a completely independent type of planning. There is also another number of classifications and planning forms, including reactive, interactive, pre-existent, inactive and many other.

Features of financial planning

Financial planning includes the definition of all incomes and directions of the company's finance costs to ensure its further development. As the main objectives of this process, you can note the establishment of compliance between the presence of financial resources from the company, as well as the need for their availability. In addition, financial planning provides the choice of the most efficient sources of obtaining financial resources and the most profitable possibilities of their use.

Financial planning is carried out through the formation of a wide variety of financial plans, the content and purpose of which will be directly dependent on which tasks are planning and with respect to which objects it is carried out. The financial plan should be considered as one of the real forms of manifestation of the distribution character of finance of a particular company, it is worth noting that the financial plan acts as balanced forms that are grouping income and expenditure articles that are planned to receive and financing at a certain period of time.

The degree of detailing the plan will directly depend on the documents adopted in the company, while the form of a financial plan, together with the technology of compilation and technology, the development of indicators is not an identical accounting balance.

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