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

Planning is the definition of a system of goals for the functioning and development of an organization, as well as ways and means of achieving them. Any organization cannot do without planning, since it is necessary to take management decisions relatively:

Resource allocation;

Coordination of activities between separate departments;

Coordination with the external environment (market);

Creation of an effective internal structure;

Control over activities;

Development of the organization in the future. Planning ensures that decisions are made in a timely manner, avoids haste in decisions, sets a clear goal and a clear way of implementing it, and also gives control over the situation.

In general, the planning process can be distinguished:

Goal-setting process (definition of a system of goals);

The process of combining (coordinating) goals and means of achieving them;

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

Goal-setting is the process of developing a system of goals, starting from the general goals of the organization and ending with the goals of its individual divisions. The result is a goal tree that underpins the entire planning process.

In itself, the presence of a goal does not mean that it will be achieved, it is necessary to have the appropriate material, financial and human resources. Moreover, the level of goal achievement often depends on the amount of these resources. So, for example, to create an enterprise in a certain industry, an initial investment is required. This financial resource must necessarily be available, and then a combination of the goal and the means of achieving it will be provided. As a result of coordination, plans appear that combine activities to achieve goals, deadlines, funds and implementers.

To implement the planning process, it is also necessary to have an established organizational system. The work of the organization is aimed at achieving the planned indicator, and the result depends on how this work is structured and coordinated. Even the most ideal plans cannot be realized without proper organization. There must be an executive structure. In addition, the organization must have the possibility of future development, since without this the organization will collapse (if we do not develop, then we die). The future of an organization depends on the conditions of the environment in which it operates, on the skills and knowledge of personnel, on the place the organization occupies 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 goals and procedures of the organization in the long term, operational planning is the organization's management system for the current period of time. These two types of planning connect the organization as a whole with each specific unit and are the key to successful coordination of actions. If we take the organization as a whole, then planning is carried out in the following order:

The mission of the organization is being developed.

Based on the mission, strategic guidelines or areas of activity are developed (these guidelines are often called quality goals). An assessment and analysis of external and internal environment organizations.

Strategic alternatives are identified.

The choice of a specific strategy or way to achieve a goal. The answer to the question "what to do?"

After setting the goal and choosing alternative ways to achieve it (strategy), the main components of formal planning are:

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

A policy, or general guidance for action and decision-making that facilitates the achievement of objectives;

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

The rules, or what needs to be done in each particular situation.

Planning and plans

A distinction should be made between planning and plans. A plan is a detailed set of decisions to be implemented, a list of specific activities and their performers. The plan is the result of the planning process. Plans and planning have different variations and can be viewed from different points of view.

By breadth of coverage:

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

Activity planning (carpet production planning);

Planning at the level of a specific department (planning the work of the shop).

By function:

Manufacturing;

Financial;

Personnel;

marketing.

By subfunction (for example, for marketing):

Assortment planning;

Sales planning.

By time period:

Long-term planning - 5 years or more;

Medium-term planning - from 2 to 5 years;

Short-term planning - up to a year.

By the degree of detail of the plans:

Strategic planning;

Operational or tactical planning.

By compulsory execution:

Directive plans for immediate binding;

Indicative plans, which are indicative and depend on indicators of economic, political, etc. activity.

The plan as a result of planning for performers is a directive document and should include both mandatory and recommendatory indicators, and with an increase in planning time, the number of indicative (recommendatory) indicators grows. This is due to the fact that with long-term planning, the result cannot be determined absolutely precisely, since it depends on changes in the economic conditions and has a probabilistic nature. Specific activities, goods, services and works, as well as structures, technologies and procedures can be planned. For example, planning an organization's expansion, planning a better workflow, or planning a time to market.

There are three main forms of planning organization:

- "top down";

- "upwards";

- "goals 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 give a positive result if there is a rigid, authoritarian system of coercion.

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 context of deepening specialization and division of labor, it is difficult to create unified system interrelated goals.

Goal-down-plan-up planning combines the strengths and weaknesses of the two previous options. The governing bodies develop and formulate goals for their subordinates and stimulate the development of plans in the departments. This form makes it possible to create a single system of interrelated plans, since common goals 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.

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

Planning

Justification of the relative correspondence of the goals and objectives of the enterprise to its capabilities in saturating the market with goods

Reasonable determination and maintenance of the necessary proportions of the development of p / p

Satisfying consumer demand for relevant products and maximizing profits

Planning is the main function of production management, since the success of entrepreneurial activity largely depends on the quality of planning, which includes the definition of long-term goals, ways to achieve them and appropriate resource support.

Planning encourages the leaders of the enterprise and its structural units think ahead. It contributes to the development of the creative initiative of employees, ensures a clear relationship between the responsibilities of all officials and increases their responsibility for achieving the targets. It allows you to coordinate the efforts of an enterprise and direct them towards achieving the ultimate goal, makes it more prepared for sudden changes in market conditions and political conditions.

The main tasks solved in the planning process are:

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

increase in sales products of the enterprise, profit and profitability of production;

increasing the competitiveness of products by improving their quality, mastering new types of products, services and reducing their prices;

cost reduction based on improved use of production resources of the enterprise;

creation of new jobs to ensure social stability in the country.

Planning is designed to fulfill a number of functions in the organization of the enterprise, the most important of which:

Planning is based on actual, normative data of the present or past period, but focuses on establishing control over the process of enterprise development in the future.

The degree of validity of planning largely depends on the reliability of the initial indicators characterizing the level of development of an individual economic entity, and it is based on the preparation of a forecast for the activities of the enterprise.

Forecasting represents a prediction 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 lies in the fact that some macroeconomic processes (for example, crises, strikes, etc.) generally do not lend themselves to precise planning, as well as many microeconomic indicators that characterize the market as a whole, the activities of competitors, the volume of demand, etc. have a high degree of reliability and accuracy. Therefore, planning is often based on incomplete data, which implies not only the need to monitor the implementation of plans, but also the possibility of adjusting certain planned indicators.

Planning principles

Continuity principle lies in the fact that at each enterprise planning processes should be carried out constantly and the developed plans should continuously replace each other. In addition, the continuity of planning means a gradual transition from strategic to operational plans, the need for interaction between long-term and short-term plans.

The principle of unity involves the development of a general or consolidated plan for socio-economic development p / p. At domestic enterprises, there are plans for the production and sale of products, improving the technical and organizational level of production, plans for individual structural units, etc. sections of various plans or indicators were reflected in the general plan of the business entity.

Flexibility principle suggests the possibility of adjusting already developed target indicators. To implement the principle of flexibility, plans must be designed so that they can be changed due to changing internal and external conditions. Therefore, plans must contain reserves, otherwise called "safety margins" or "cushions". If this requirement is met, it is also necessary to plan the amount of such reserves, since too large reserves entail the inaccuracy of the plans being developed, too low limits lead to their frequent changes.

Precision principle is determined by the influence of various internal and external factors, therefore, plans must be concretized and detailed to the extent that the conditions for the functioning of a business entity allow it.

Optimality principle is based on the need to choose the best option out of several possible at all stages of planning. The criterion for the optimality of various plans can be the minimum labor intensity, material consumption or production cost, maximum profit and other end results of the enterprise.

Participation principle assumes an active influence of personnel on the planning process, that is, each member of the work collective becomes a participant in planned activities, regardless of the position and functions performed. This allows operational management and planning to be combined; contributes to the development as a personality of all planners; facilitates the exchange of information within the enterprise, etc.

The principle of efficiency requires the development of such a version of the plan, which, given the existing restrictions on the resources used, provides the greatest economic effect.

Planning methods:

Balance method represents a set of techniques used to ensure linkage and agreement of interdependent indicators (balance).

Normative method based on the use of norms and standards of living and materialized labor to determine the variables.

Network method used in planning the preparation of production of new products

Graphical methods can have various forms: network; linear, which is compiled in the coordinate axes, where x is the work time, y is the type of work. Using the same method, the break-even point of the enterprise is considered, where x is the volume of production, y is the cost of production.

Target-programmed method it is used in the development of complex projects where many performers are involved.

Economic and mathematical models in planning they are used in various modifications. Their meaning is that a model is composed of a number of indicators and coefficients. The variable planned value (y) is found as dependent on other factors. For example, the linear dependence of indicators is expressed by the formula: y = a 0 + a 1 x 1 + a 2 x 2,

where y is the electricity consumption, kW-h; x 1 - power of technological equipment, kW; x 2 - production program, pcs; a 0, a 1, a 2 - coefficients obtained by calculation from the data.

Types of planning and their brief description

two main type of planning: technical and economic and operational and production.

Technical and economic planning provides for the development of a system of indicators for the development of technology and the economy of the enterprise. In the course of this planning, the optimal production volumes are substantiated, the necessary production resources are selected and rational norms for their use are established, the final financial and economic performance indicators are determined.

Operational and production planning involves the subsequent detailing of the technical and economic plans of the enterprise. It provides for the establishment of current production targets for various structural divisions and the adjustment of targets in the production process.

Classification of planning types

Signs of classification of plans	Planning types
1. Purpose of planning	Operational; Tactical; Strategic Regulatory
2. Control level	Branded; Corporate; Factory, etc.
3. Methods of justification	Market; Indicative; Centralized (directive)
	Organizational and technological; Social and labor; Supply and marketing; Investment; Business planning, etc.
5. Scope of application	Interdepartmental; Intrashop; Brigadnoe Individual
6. Time of action	Short term; Medium term; Long term
7. Development stages	Preliminary; Refined
8. Degree of accuracy	Enlarged; Refined

Operational planning represents a choice of means for solving problems that are determined by the higher management, and are also traditional for the enterprise (distribution of products by volume, nomenclature, timing, etc.). This planning is usually short term.

Tactical planning involves the justification of the tasks and means necessary to achieve strategic goals (for example, gaining a leading position in the market, etc.). Tactical planning can cover the short and medium term.

Strategic planning focused on the development of the general strategy of the enterprise and the establishment of its main goals, management strategically important factors activities, defining a marketing strategy in the market for individual goods, identifying strategic prospects for financing capital investments, etc. The duration of the planning period, which covers strategic planning, is, as a rule, 10 - 15 years.

Normative planning provides for a reasonable choice of means, objectives and goals of the enterprise and has no established time limits. It applies to all internal and external relationships, including the relationship between the enterprise and its environment, which it does not influence, but which itself affects it.

Market planning is based on the interaction of demand, supply and prices for goods and services produced.

Indicative planning represents state regulation of prices and tariffs, existing types and rates of taxes, minimum level wages and etc.

Centralized (directive) planning provides for the establishment by a higher management body of a subordinate enterprise of planned indicators of natural volumes of production, the range and timing of delivery of goods, etc.

Short term planning carried out for a period of 1 to 3 years. Its peculiarity lies in the fact that the indicators for the next year are adjusted quarterly, and for the second and third years - every six months or annually. Short-term planning is the basis of the current one, in which indicators are set for the year with a breakdown by quarters. Current plans are sliding, i.e. for the first three months, strict indicators are set, and in the next 9 months they are adjusted. Current plans are more detailed than short-term ones and they link the tasks of various departments of the enterprise, which are more closely coordinated within the framework of scheduling (validity period, as a rule, 10 days). As part of this planning, a program for the movement of the product and all factors of production is developed, indicating specific dates and services responsible for a particular type of activity.

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

Long-term planning (5 - 10 years) creates the basis for an economic justification for the development of a business entity for a certain period and its result is the company's plans for 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 raw materials used, the timing of the planning, the methods used, the training and production experience of the personnel concerned.

All these types of planning make it possible to comprehensively take into account internal and external changes in the production and economic activities of the enterprise, creating the prerequisites for increasing the level of its economic potential, and form the basis of the plan for the socio-economic development of the enterprise. This plan provides for the planning of production and sales of products, the need for production resources, social and labor indicators, the cost of production and prices, the formation and distribution of profits, economic efficiency and investment activities, measures for the protection of nature and the rational use of natural resources.

The plan for the 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. Logistics support.

6. Labor and wages.

7. Cost, profit and profitability of production.

8. Economic incentive funds.

9. Social development of the team.

10. Security environment and rational use of natural resources.

11. Financial plan.

Planning is the formation of an image of the future in the mind of the subject. This is a prerequisite for the implementation 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 implementation of the tasks.

The planning process consists of at least five stages:

1. Forecasting. Forecasting refers to the work performed by a manager trying to see into the future. At this stage, a risk assessment is given.

2. Clarification and selection of development alternatives.

3. Formulation of goals.

4. Development of an action program and scheduling of work.

5. Formation of the budget.

Types of plans:

I By coverage:

General (covering the entire scope of the firm);

Private (covering certain areas of activity);

Strategic (search for new opportunities);

Tactical (creating certain prerequisites);

Operational (implementation of opportunities).

III On the subject of planning:

Target (definition of goals);

Funds planning (material and labor resources, finance);

Software (planning of production and sales programs);

Action planning (special sales, MLM).

IV By areas of operation:

Production planning;

Sales planning;

Personnel planning;

Advanced general planning.

V By timing:

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

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

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

VI In terms of management structure:

General planning of the enterprise;

Scopes planning;

Planning the work of the divisions of the company.

VII According to the possibilities of changing plans:

Rigorous planning;

Flexible planning.

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

1) Development of the firm's strategy (long-term, strategic planning).

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

Planning principles ( general rules adherence to planning). The effectiveness of planning depends on their observance:

1. The principle of unity. An organization is a system. The planned activities of any link in the organization should be associated with the planned activities of the entire organization. Changes in the plans of one of the divisions should be reflected in the plans of the other divisions;

2. The principle of participation. The planning process should involve those directly affected. Benefits of implementing the principle: 1. Each participant acquires a deeper understanding of the organization, knowledge of various aspects of its life. The process of exchange of in-house information is simplified. 2. Personal participation of members of the organization, including ordinary workers, leads to the fact that plans become personal plans of workers, and participation in the achievement of the goals of the organization brings them satisfaction. Each employee has new motives for effective work; the team spirit is strengthened in the organization. 3. Employees, being engaged in planning, develop as individuals, they acquire new skills, knowledge, the horizon of personal capabilities expands, which means that the organization acquires additional resources for solving future problems.

3. The principle of continuity. The planning process must be ongoing. Uncertainty external environment and its frequent changes make it necessary to constantly adjust expectations regarding external conditions and to correct and refine plans accordingly. Should be considered and constant changes the firm's perceptions of its internal capabilities.

4. The principle of flexibility associated with the principle of continuity is to ensure that plans can change direction in connection with the occurrence of unforeseen circumstances. From a financial point of view, ensuring this principle requires additional costs, and their level must be correlated with the likely future risk (the costs can be so high that the flexibility of the plan and the associated benefits will not pay off).

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

6. Reality.

7. Provision of planned assignments with resources.

8. Directivity.

Questions to consolidate:

1. Define planning as the main management function.

2. What are the planning stages?

3. List the types of plans.

4. What are the basic principles of planning?

Please indicate one correct answer:

1. At the planning stage, the following are determined:

A) The goals of the enterprise

B) Results of completed work

2. Plans covering the entire scope of the firm are called:

A) Private

B) General

3. Short-term planning has terms:

A) 0 - 1 year

B) 1 - 5 years

B) 5 - 7 years

D) 7-10 years

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

A) The principle of unity

B) The principle of accuracy

C) The principle of separation of powers

D) The principle of continuity

5.K operational planning include:

A) search for new opportunities

B) the creation of certain prerequisites

Realization of opportunities

1. Planning - the management function, with the help of which the goals of the organization's activities, the necessary means, and also the most effective methods to achieve these goals. The initial planning element is the preparation of forecasts showing the possible directions of the future development of an object, considered in close interaction with its environment.

The organization usually forms single plan for the management of activities, but within its framework for the achievement of specific goals are applied different methods... Figuratively speaking, a map is drawn up of the path along which the organization should move towards the set goal in a specific period of time.

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

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

At the middle control level, tactical plan rationing , those. identifies intermediate goals on the way to achieving strategic goals and objectives. Tactical planning is based on ideas developed during strategic planning.

At the lowest level of the organizational hierarchy, ope active planning. Operational - current production, financial and performance planning for short periods of time, focused on complementing, detailing, making adjustments to previously planned plans and work schedules.

All three types of plans (strategic, tactical and operational plans) constitute common system, which is called the general, or general, plan, or business plan organizations.

With the help of the planning function, to a certain extent, the problem of uncertainty in the organization is solved. Planning helps managers better deal with uncertainty in boo and respond more effectively 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! for the implementation of an entrepreneurial, investment project, the development of an organization for a certain period of time, drawn up v the form of a business plan

Business plan - it is a permanent document, in which changes are made, additions related to changes both within the organization and and in the external environment. A plan like stratum geological document solves the following tasks: substantiates the economic feasibility of the organization's development directions; presents the calculation of the expected financial results of activities (sales, profits, etc.); determines the sources of funding for the implementation of the chosen strategy; outlines the composition of employees who is able to implement the planned activities.

A strategic business plan is an internal document. For investors, lenders and potential partners who can invest equity or technology, a business plan is drawn up in a concise form (summary), but so that they see the reality and profitability of the project. It is this document as a special management tool widely used in a modern market economy for innovation activity, and is called a business plan.

2. A business plan is the foundation of entrepreneurship. Business structure plan should be easily understandable to potential investors, the content of the chapters should correspond to their titles, and have a table of contents. As a rule, development forecasting is carried out for 3-5 years, and in the first year, a breakdown of all indicators is given in detail (monthly, quarterly) indicating the responsible persons, for the second year - with an interval of six months, for the rest of the terms - at the end of the year. The business plan indicates the possible reasons for inaccuracies, problems and risks that are inevitable in the development of any new business and which may require adjustments in material and financial resources.

Typically, a business plan consists of the following sections: 1. Introduction; 2. Characteristics of the organization; 3. Description of products (works, services); 4. Analysis of the market and competitors; 5. Marketing plan; 6. Production plan; 7. Organizational plan; 8. Financial plan; 9. Investment plan; 10. Applications.

The volume of a business plan is 20-25 pages of typewritten text for small investments and 50-80 pages for attracting large investment capital

Planning is the initial development and subsequent establishment by the company's management of a system of qualitative and quantitative indicators of its development, which determine the proportions, rates, and development trends of this enterprise not only in the current period of time, but also in the future.

Various types of planning are the main link in the economic management mechanism, as well as the regulation of any production. Administration, planning and control over the work of an enterprise in foreign practice are determined by a single concept - "management".

How does it happen?

Exists different types planning:

Balance sheet.
Calculation and analytical.
Economic and mathematical.
Targeted software.
Graphoanalytical.

Balance sheet

Balance sheet types of planning ensure the establishment of a direct connection between the needs for the resources of the company, as well as the sources of their coverage and sections of the plan. For example, the use of this technology involves linking production program with the capacity of a certain enterprise, and the labor intensity of the selected production program with the number of employees. Qualified employees assigned to different kinds planning, should be a balance of working time, production capacity, as well as energy, financial, material and many others.

Calculation and analytical

Such planning is used in order to calculate in detail the characteristics of the plan, as well as to analyze their dynamics and factors that provide the required quantitative level. Within the boundaries this method the initial baseline level of the most important indicators plan, as well as their possible changes in the course of the planning period due to the quantitative influence of the main factors. In addition, indices of changes in planned indicators are also calculated in comparison with the baseline.

Economic and mathematical

Such types of planning provide an opportunity to develop in detail economic models of the dependence of certain indicators, based on the determination of changes in their 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 subsequently be selected.

Graphoanalytic

This method provides an opportunity to present the results of the conducted economic analysis with the help of graphic means. Using these types of financial planning, you can determine the quantitative relationship between various related indicators. For example, in this way the relationship between the rate of change in capital-labor ratio, capital productivity, and labor productivity is determined.

Network

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

Target program

Program-targeted types of work planning provide the ability to draw up a plan in the form of a separate program, that is, a certain set of activities and tasks that are combined with a single goal and are timed to certain deadlines. Characteristic feature the program in this case is that it is aimed at achieving some specific final results, and the core of the program is the main goal, which is specified in a number of tasks and sub-goals. The goals are already being achieved by specific performers, who are provided with the necessary resources.

Based on the ranking of goals, a graph of the "tree of goals" type is already being formed, which will then be used as a starting base for further formation of the program indicators system, as well as a separate organizational management structure.

Timing differences

It is worth noting that there are also several types of planning, depending on the timing:

Current.
Promising.
Operational and production.

Promising

Long-term planning is entirely based on the construction of forecasts. Using this technology, it is possible to determine the possible long-term need for any new types of products, as well as the product and sales strategy of the company 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 the specific period of time for which the forecast is made.

Such a plan is distinguished by a program-targeted nature, that is, it determines the economic strategy of the company for a sufficiently long period of time, taking into account the boundaries of the existing sales markets, as well as the possible development of other markets. The number of indicators in this plan is limited, and its objectives and targets are more specifically specified in the medium term.

The objects, for the definition of which the main types of planning activities are used, most often become organizational structures, capital investment, production capacity, the need for certain financial resources, market share and many others. To date, the deadlines for the execution of plans are not of any binding nature, and a fairly large number of companies are developing long-term plans for a period of 5 years, while medium-term plans are being built for approximately 2 to 3 years.

Current

The current types of scheduling and thematic planning are being developed as a medium-term plan with a detailed specification of its indicators. In this case, both the structure and indicators of annual planning may differ depending on what kind of object is being considered, as a result of which they are divided into workshop, brigade and factory.

Operational production

This type of planning provides for the clarification of the assignment of the annual plan for shorter periods of time, as well as the distribution of the goal among different production units... Such a plan is used as a means of ensuring a rhythmic output of products, as well as the implementation of uniform work of the enterprise and ultimately brings the planned tasks to their direct executors. Operational planning is also subdivided into dispatching, intrashop and interdepartmental. As the final stage, the so-called shift-daily planning is used.

Classification

There are a fairly large number of characteristics by which various planning methods differ in forms, dates, types, and also many other characteristics. From the point of view of the obligatory acceptance and subsequent implementation of planned targets, planning can be divided into two types - indicative and directive.

Directive

Directive types of planning activities are distinguished by the mandatory adoption, as well as the subsequent implementation of planned targets, which are determined by the parent company for those enterprises that are subordinate to it. Directive planning has for a long time completely permeated every level of the socialist central planning system, and also limited the initiative of each individual company, but in the modern market economy it is used at the enterprise level and is applied in order to develop their current plans.

Indicative

Indicative planning is a separate form state regulation production through changes in tariffs and prices, tax rates, bank interest rates, minimum wages, and a number of other indicators. Thus, it is possible to list a fairly 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 and subsequent direction of economic development is characterized and which are developed directly by the authorities government controlled... As part of such a plan, there may also be a variety of mandatory tasks, but their number is rather limited, as a result of which such a plan is more guiding and recommendatory. The use of this planning is found today in enterprises in the process of developing long-term plans.

Promising

As mentioned above, the main types of planning of this type are entirely based on forecasting, that is, it is the basis, the foundation of this planning technology, and, in contrast to it, is entirely based on foresight, which is based on probabilistic, economic and mathematical, as well as scientifically sound analysis. different prospects for the development of the company in the near future.

Strategic

Strategic planning sets long-term goals for itself, and also provides for the allocation of funds to achieve them and determines the most important directions for the further development of the company. Also, and no less important, such planning provides for the formation of the main mission of the enterprise, aimed at achieving it. common goal... The mission statement examines in detail the status of the enterprise, and provides precise direction and orientation in order to determine precise goals and strategies at different levels of development.

Tactical

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

Beater-mining

These types scheduling are a kind of technical and economic, but in the conditions of modern market economy its functions were able to expand significantly, as a result of which it turned into a completely independent type of planning. There are also a number of classifications of types and forms of planning, including reactive, interactive, preactive, inactive and many others.

Features of financial planning

Financial planning includes the determination of all income and directions of expenses of the company's finances to ensure its further development. As the main goals of this process, one can note the establishment of a correspondence between the presence financial resources the company, as well as the need for their availability. Besides, financial planning ensures the selection of the most effective sources of obtaining financial resources and the most profitable opportunities for their use.

Financial planning is carried out through the formation of a wide variety of financial plans, the content and purpose of which will directly depend on what tasks the planning sets itself and in relation to which objects it is carried out. The financial plan should be considered as one of the real forms of manifestation of the distributive nature of the finances of a certain company, while it is worth noting that the financial plan acts in the form of balance sheets, which are grouped in them by items of income and expenses that are planned to be received and financed in a certain period of time.

The level of detail of the plan will directly depend on the form of documents adopted in the company, while the form financial plan together with the technology of compilation and technology of development of indicators is not identical to the balance sheet.

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