Planning system at the enterprise on the example of the organization. Development of a plan for the economic development of an enterprise on the example of OAO MK Shatura. Formation of the financial plan of DTS LLC

The last month of the year is coming to an end, which means that employees economic departments enterprises have a lot of work to do. It is necessary to sum up the results of work for December, the fourth quarter and the year, calculate labor and material costs, develop plans for volumetric, technical, economic and financial indicators for the next year. Issues related to the development of plans, and examples of planning various indicators will be considered in this article.

PLANNING: ESSENCE, METHODS AND TYPES

Planning- this is the development and establishment by the management of the enterprise of a system of quantitative and qualitative indicators of its development, determining the pace, proportions and trends of development both in the current period and in the future.

There are several basic planning methods:

• balance;
• settlement and analytical;
• economic and mathematical;
• graph-analytical;
• program-target.

balance method ensures the establishment of links between resource needs and sources of their coverage, as well as between sections of the plan.

Calculation and analytical method used to calculate plan indicators, analyze their dynamics and factors that provide the required quantitative level. Within the framework of this method, the basic level of the main indicators of the plan is determined, their changes in the planning period due to the quantitative influence of the main factors, the indices of change in the planned indicators are calculated compared to the baseline.

Economic and mathematical methods make it possible to develop economic models of the dependence of indicators on the basis of identifying changes in their quantitative parameters in comparison with the main factors, prepare several options for the plan and choose the best one.

Graph-analytical method makes it possible to present the results of economic analysis using graphical means. With the help of graphs, you can identify a quantitative relationship between related indicators.

Program-target methods allow you to draw up a plan in the form of a program, that is, a set of tasks and activities united by one goal and timed to specific dates. Characteristic programs - its focus on achieving final results.

The following types of planning are distinguished by timing:

• perspective (strategic);
• current (annual);
• operational production.

promising(strategic) planning based on prediction. With its help, they predict the prospective need for new types of products, the commodity and marketing strategy of the enterprise for various markets, etc. Strategic planning is divided into long-term (10-15 years) and medium-term (3-5 years).

NOTE

Forecasting is based on foresight, built on an economic-mathematical, probabilistic and at the same time scientifically based analysis of the prospects for the development of an enterprise in the foreseeable future.

Current(annual) planning clarifies the indicators of the medium-term plan. The structure and indicators of annual planning vary depending on the facility and are divided into factory, workshop and brigade.

Operational and production planning clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units (workshop, section, team, workplace). There are three types operational and production planning:

• intershop;
• intrashop;
• dispatching.

The final stage of the factory operational and production planning is shift-daily planning.

PLANNING PERFORMANCE INDICATORS OF THE ENTERPRISE

To draw up plans for economic and financial indicators, an economist first of all needs to calculate the labor, material and other costs of the enterprise for the next year. For this you need:

• sum up the expected results of work for the past reporting period;
• compose production program work for the planned period;
• analyze prices in the reporting period for all types of materials, fuel, electricity and predict price increases in the planning period, taking into account inflation;
• take into account the inflow and outflow of fixed assets in the planning period;
• find out by what amount it is planned to index wages for employees of the enterprise (after the development of the plan, this amount can be reduced or increased depending on the received financial result work);
• take into account changes in tax rates, etc.

Let's consider a few examples of how to develop current (annual) plans for the main volumetric, technical, economic and financial indicators of the enterprise.

EXAMPLE 1

Based on the available data on the amount of materials consumed by the enterprise for 11 months of 2016, average prices for materials for the year, cash costs for materials for 11 months of 2016 (Table 1), it is necessary to determine planned cost of materials for 2017.

Projected increase in material prices in 2017 — 10 % since in 2015-2016 their prices increased by 10% every year.

The planned volume of work of the enterprise, the number of serviced buildings and structures in the planning period do not change compared to 2016.

Planned quantity for each type of material for 2017. we calculate as follows:

• we divide the amount of materials used for 11 months of 2016 by 11;
• multiply the result by 12.

For example, in 11 months of 2016, 15 machines were used up. Hence the number of machines that are planned to be spent in 2017:

15 pcs. / 11 months × 12 months = 16 pcs.

FOR YOUR INFORMATION

In order to calculate the planned amount of materials more accurately, it is necessary to take into account which of them are consumed in December (winter period), since there are no data for December when drawing up the plan.

The price of materials in 2017. determined taking into account the planned price increase.

The price of automatic machines in 2016 (an average for the year) is 108.67 rubles.

Planned price in 2017:

RUB 108.67 × 1.1 = RUB 119.54.

NOTE

If an analysis of the growth in prices for materials is not conducted, we can take into account their growth for the planned period in accordance with the forecasted inflation rate for this period. However, a more accurate result when planning the cost of materials can be obtained if we take into account changes in actual prices during the year, and not on average for all materials consumed by the enterprise, as in the example under consideration, but for each type of material separately.

Planned costs for 2017 for each type of material calculated by multiplying the planned quantity of materials by the planned price.

Expense on vending machines in 2017:

16 pcs. × RUB 119.54 = 1913 rub.

Similarly, we calculate the costs for other materials. The calculation results are presented in Table. 1. Planned material costs in 2017 - 218 428 rub.

Table 1. Cost plan for materials for 2017
Material	Quantity for 11 months (fact)	price, rub.	Expenses for 11 months. (fact), rub.	Quantity (plan) per year	price, rub.	Planned expenses for the year, rub.
fittings
Battery
Power Supply
Anchor bolt
Paper for printer
toilet paper
Acetylene gas
propane gas
Vilo nut
Rough floor leveler
Soil universal
Primer
temperature sensor
Dowel nail
Stub
Rivet
Padlock
Emergency sign
Insulating tape
To / nut d / 15
To / nut d / 20
To / nut d / 25
To / nut d / 32
Stationery
Crane box
Electric lamps
Halogen lamp
Total

If you urgently need to get the total planned amount of expenses for materials in 2017 and there is no need to break down the types of materials, then you can divide the total amount spent on materials for 11 months of 2016 by 11, multiply by 12 and by 1.1 . This calculation will be less accurate, but it will take less time.

RUB 184,348 / 11 months × 12 months × 1.1 = 221,218 rubles.

EXAMPLE 2

The company transports coal for customers and provides them with other services.

The actual volume, technical and operational indicators of the enterprise, as well as the main indicators of the labor plan (number of employees, wage fund and average monthly wages for 2016) are presented in Table 2.

It is required to determine the planned volumetric, technical and operational indicators of the enterprise, to plan the number of employees, the wage fund and the average monthly wages for 2017 by quarter.

Planned salary indexation from January 2017 — 10 % .

Drawing up any plans begins with the planning of volumetric and technical and operational indicators.

To plan the volume of work for loading and unloading coal, you need to collect applications from customers for 2017, broken down by quarters.

Planned traffic volume for each period calculated by summing up loading and unloading.

Number of recycled wagons we determine by calculation based on the volume of traffic and the carrying capacity of wagons, cargo turnover- based on the volume of cargo transportation and the distance of transportation.

All of these indicators should be planned per year and per day. Values ​​of volume indicators per day we calculate by dividing their values ​​for the year (quarter) l by the number of days in the planning period.

Due to the reduction in the planned volume of work for the transportation of goods in 2017 compared to the plan for 2016 by 13% and compared to the fact of 2016 by 16%, the planned freight turnover and the planned number of processed wagons decreased.

Inventory fleet of shunting diesel locomotives you can plan less than in 2016 due to a decrease in the volume of work, or you can leave it at the level of 2016, reducing the number of shifts for diesel locomotives. We choose the second option.

Indicators such as operational And deployed track length, number of turnouts, we plan at the level of 2016, as they will be used for the transportation of goods.

Having drawn up a plan of volumetric and technical and operational indicators, we proceed to planning labor plan indicators. Since traffic volumes will decrease in the planned period, you can choose one of the options:

1) plan to reduce the staff;

2) to keep the number of employees at the level of the fact of 2016, reducing the number of those employed in transportation and increasing the number of employees engaged in the provision of other services. Important detail: we will increase the volume of these services in the planned period so as not to lose qualified workers in case the traffic volumes begin to grow.

Far-sighted business leaders choose the second option. We are also planning leave total number employees at actual level 2016. (125 people).

The planned number of employees involved in the transportation of coal in 2016 is 101 people.

The planned number of employees for transportation for 2017, taking into account the reduction in traffic volumes:

101 × (100 - 13) / 100 = 88 (people).

We distribute the number of employees reduced in transportation by the administrative apparatus and the number of employees engaged in the provision of other services.

It is better to break down the number of employees by quarters evenly. To do this, you need to think in advance about giving workers more vacations in quarters with less traffic.

Average monthly salary we plan for all employees, taking into account indexation - 10 % from the fact of 2016. Thus, the actual monthly salary for 2016 for workers employed in transportation is 12 973 rubles. Then the planned average salary per month in 2017 for these employees, taking into account indexation from January - 14 270 rubles. (12,973 rubles × 1.1).

Planned wage fund determined by multiplying the planned average monthly wage by the planned number of employees.

Considering the decrease in the volume of transportation in 2017 compared to the plan of 2016 by 13% and compared to the fact of 2016 by 16%, we planned to reduce the number of staff engaged in the transportation of coal, but did not allow a reduction in the total staff of employees due to transfer them to other jobs, increasing the volume of other services provided by the department.

Despite the reduction in transportation volumes, we planned to index the wages of employees by 10%, so the payroll for 2017 is 5% more than the planned payroll of the previous year and 10% more than the actual wage fund in 2016. All the main planned indicators of the labor plan with a breakdown by quarters are given in Table. 2.

Table 2. Plan of the main volumetric, technical and operational indicators of the enterprise and indicators of the labor plan
Indicator	unit of measurement	2016		Plan 2017
		plan	fact
Loading per year
Average per day
Unloading per year
Average per day
Volume of traffic per year
Average per day
Number of railcars processed per year
Average per day
Cargo turnover per year
Average per day
Inventory fleet of shunting locomotives, total	locomotives
Including by series:
Operating length
unfolded length
Number of turnouts	kits
contingent, total
Including:
transportation
branch services
general business
FOT, total
Including:
transportation
branch services
general business
Average monthly salary, total
Including:
transportation
branch services
general business

EXAMPLE 3

The main activity of the company is the transportation of coal for customers.

The planned and actual volumes of coal transportation, the payroll fund for 2016, the planned transportation volumes and payroll, broken down by quarters for 2017, are taken from example 2.

The number of buildings, equipment, mechanisms in the planning period will not change. The increase in the price of electricity from 01/01/2017 is 13.1%.

It is required to draw up a plan for the income, expenses and profits of the enterprise for 2017, broken down by quarters for transportation activities.

How to plan the wage fund, we considered in example 2. We will determine the planned deductions from the payroll by calculation. The amount of deductions for the enterprise considered in the example is 30%. The planned payroll for 2017 is 15,068 thousand rubles. Hence the planned deductions per year:

RUB 15,068 thousand / 100% × 30% = 4520 thousand rubles.

The cost of materials can be planned based on the applications submitted by the shop managers and the actual prices for materials, taking into account their growth in the planning period.

The total amount for the application for materials for the current content:

• ways - 1,332,000 rubles. in year;
• railroad switches - 1,265,400 rubles. in year;
• track machines and mechanisms - 235,200 rubles. in year;
• diesel locomotives - 386,500 rubles. in year;
• energy and communication facilities - 1,147,900 rubles. in year.

The total amount for the application for materials for repairs and Maintenance vehicles - 332,000 rubles. in year. Hence the total planned cost of materials in 2017:

1,332,000 + 1,265,400 + 235,200 + 386,500 + 1,147,900 + 332,000 = 4,699,000 rubles, or 4,699 thousand rubles.

By quarter, we calculate the planned costs in a similar way.

We plan the cost of fuel and lubricants for the operation of diesel locomotives based on the planned volume of transportation and actual prices, taking into account their growth in the planned period, for vehicles, track machines and mechanisms - based on the fuel consumption rates approved at the enterprise, mileage or operating time of cars, machines and mechanisms, as well as actual prices, taking into account their growth in the planned period.

The total planned amount of expenses for fuels and lubricants in 2017 is 11,332 thousand rubles.

By quarters, we plan the cost of fuel and lubricants in the same way.

We plan electricity costs based on the actual consumption of kilowatt-hours for the previous year, taking into account changes in electricity prices in the planning period, since the number of buildings, equipment, mechanisms in 2017 will not change.

If the actual electricity costs in 2016 amounted to 165 thousand rubles, and the increase in electricity prices since January 2017 is 13.1%, then the planned value of electricity costs for 2017 is 187 thousand rubles. (165 thousand rubles × 1.131).

By quarter, we calculate the planned costs in a similar way.

We plan depreciation costs based on depreciation rates, book value of objects, depreciation periods. The total planned amount of expenses for depreciation deductions in 2017 is 3276 thousand rubles.

By quarters we plan expenses for depreciation deductions similarly.

Planned costs for overhead and general business expenses also need to be calculated. They should be reduced as much as possible due to falling volumes of work. The total planned amount of other and general business expenses in 2017 is 6,829 thousand rubles.

The planned cost of transportation of 1 ton is determined by dividing the total amount of transportation costs by the volume of transportation. The total planned amount of expenses for 2017 is 45,911 thousand rubles. Hence the planned cost of transportation of 1 ton in 2017:

RUB 45,911 thousand / 5185 thousand tons = 8.85 rubles / ton.

Similarly, we calculate planned cost transportation of 1 ton by quarters.

The planned cost of transportation in 2017 is 14% more than the actual cost of 2016. Therefore, it is necessary to increase the tariffs for the transportation of goods in order to prevent a significant reduction in the company's profit in the planned period.

If you plan to increase the tariff rate by 9% (9.6 rubles × 1.09 = 10.5 rubles), then the profit will decrease by 7% compared to the plan for 2016, and compared to the fact of 2016 it will become less by 24%.

By compiling a table in Excel and writing down the formulas, you can consider various options for generating income and profit in a short period of time in order to choose the most optimal one for the enterprise in the planning period. In such a table, we present all the planned figures for income, expenses and profits for the example under consideration (Table 3).

Table 3. Plan of expenses, incomes and profits of the enterprise for transportation
Indicator	2016		Plan 2017					Plan 2017 to plan 2016, %	Plan 2017 to actual 2016, %
	plan	fact
Volume of traffic per year, thousand tons
Operating expenses - total, thousand rubles.
Including: wage fund
deductions from payroll
materials
electricity
depreciation deductions
general and other expenses
Income, thousand rubles
Profit, thousand rubles
Cost of transportation 1 ton, rub.
Tariff rate transportation 1 ton, rub.

INSTEAD OF CONCLUSION

Depending on what data the economist has at the time of the development of plans, he can calculate the planned figures with greater or lesser accuracy. It is impossible to give unambiguous advice on how to develop a plan and what to consider for the next period. Indeed, when drawing up plans, managers and economists must make important strategic decisions regarding the economic policy of the enterprise.

O. V. Zholobova, expert

Drafting financial plan is designed to accumulate in one document all financial indicators collected from various forms reporting and plans. It is a kind of final document, which shows the resulting figures in terms of value.

Documents for the financial plan

To draw up a financial plan, you must use the following types of documents:

1. forecast volumes of production and sales of products, goods or services

This type of report is necessary in order to have an idea of ​​the projected production volumes, as well as the market share that is planned to be covered by the products or services provided. It is customary to compile this report broken down by periods: in the first year for months, in the second year for quarters and in the third year for the whole calendar period. This gradation is due to the fact that at the beginning of the term planning is based on available data, and for later periods it is necessary to plan taking into account possible economic risks;

1. balance sheet on planned receipts and expenditures Money

This report provides information about how funds will be received and where they will be spent, which allows you to track the synchronization of income and expenses. This document allows you to determine what the company's liquidity will be in a particular period of time, that is, whether it will be able to cover its financial obligations at the expense of incoming cash;

1. graph or table of business profitability

The report contains information on what are the costs of production and the cost of production, income and, accordingly, profit from the sale of products or services, general production costs, as well as net profit from the company's activities. The main purpose of generating the report is to determine profit under given and planned business conditions for a specific calendar year;

1. consolidated balance sheet of the organization (indicating assets and liabilities)

As a rule, this report is generated at the beginning and end of the calendar year, and it contains information about what assets the company will have and from what sources (liabilities) its property is formed.

When these reports are generated, you can proceed to the question of how to calculate the financial plan.

An example of calculating a financial plan

All the information necessary to calculate the financial plan for business planning is contained in the generated reports submitted earlier. It must be brought into general form, at which the indicators are aggregated and ultimately reduced to the resulting data.

A financial plan is a kind of generalizing document, the study of which will make it possible to conclude whether the planned business will be profitable and what actions can be taken to effectively introduce it into the economic environment. At the same time, a financial plan can be created both for a new business and for an existing one in order to increase its profitability and liquidity.

IN general example financial plan can be developed and presented in the following form. For example, let's take an operating enterprise, where strategic planning is based on increasing the production growth rate by 20% annually.

To begin with, we calculate the forecast values ​​of financial indicators for the next three years:

Table 1— Forecast of financial indicators for 2018-2020 (in thousand rubles)

Indicators	2017	2018	2019	2020
Revenue from product sales	56620	67944	81533	97839
Production cost	47381	56857	68228	81874
Gross profit	9239	11087	13304	15965
Selling expenses	7450	8940	10728	12874
Revenue from sales	1789	2147	2576	3091
Percentage to be paid	61	61	61	61
Other income	223	268	321	385
other expenses	385	462	554	665
Profit before tax	1566	1879	2255	2706
Other	449	539	647	776
Net profit	1117	1340	1608	1930

With the adoption of a financial plan to increase production by 20%, the forecast value of net profit will be equal to 1930 thousand rubles, which is 813 thousand rubles. more than in 2017. At the same time, the main items of the plan will also increase, including sales proceeds, production costs, profit before tax.

When building a business plan in this way, it should be borne in mind that it will be necessary to increase specific cost items, including inventories, funds for the fulfillment of financial obligations, wages, non-current assets (in case of insufficient production capacity), etc. Since the volume of property of the enterprise will increase every year, then the level of sources of its financing should also increase. To determine the assets and liabilities of the organization, it is necessary to form the forecast balance of the company for the planned period.

table 2— Forecast balance for 2018-2020 (in thousand rubles)

Indicators	2017	2018	2019	2020
ASSETS
Fixed assets	10522	12626	15152	18182
Stocks	3030	3636	4363	5236
Receivables	305	366	439	527
Cash	200	240	288	346
TOTAL ASSETS	14057	16868	20242	24291
LIABILITY
Authorized capital	1000	1000	1000	1000
Undestributed profits	777	932	1119	1343
Settlements with suppliers	6324	7589	9107	10928
Payroll calculations	3583	4300	5160	6191
Taxes and contributions	2373	2848	3417	4101
TOTAL LIABILITIES	14057	16669	19803	23563

As can be seen from the table, when a new financial plan is implemented, the value of assets will be higher than the value of liabilities. This means that the company has own resources to increase production volumes, and this measure can be carried out without seeking additional sources of funding.

After preparing these reports, it is necessary to calculate the liquidity ratios of the enterprise:

Table 3— Liquidity ratios

* Absolute liquidity ratio =

(cash + short-term financial investment) / short-term debt

* Quick liquidity ratio =

(cash + short-term financial investment + deb. debt) / short-term debt

* Current liquidity ratio =

current assets / short term debt

As can be seen from the table, the calculated liquidity ratios do not change over time when this financial plan is implemented. This can be achieved by reducing the amount of short-term accounts payable, for example, by using free cash or received receivables to cover their financial obligations - payment of wages, settlements with suppliers or payment of taxes.

It is possible to correct the generated forecast balance by performing the specified actions. This event will allow not only to increase the company's liquidity ratios, but also its solvency and business profitability.

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Planning, administration and control over activities manufacturing enterprise are inextricably linked. In foreign practice, they are often united by one concept - "management". In the educational literature for universities, management and planning are presented as follows Figure 2.

A similar approach to planning and production management is followed by specialists in almost all countries. According to Canadian businessman D. Doyle, “the entrepreneurial business plan is the basis of the contract between the entrepreneur and the investor financier. It is a common management technique used by corporations and institutions of all sizes to set a goal and suggest ways to achieve it. It is usually drawn up for several years - usually for 5 years.

Figure 2 - The ratio of planning and management of the production activities of the enterprise

Board of Directors developing company relies on a long-term plan as a roadmap." Good plan, according to Doyle, is one of the main conditions for the success of any company. Entering the market with your products without a well-thought-out and precisely calculated plan of action is a guarantee of the failure of the company. Therefore, planning covers all parties economic activity enterprises figure 3.

The assumption that the market precludes planning is unfounded. On the contrary, under conditions competition for consumers, suppliers of commodity mass are forced to carefully plan their activities. Late delivery of products or services repels consumers, which threatens to ruin negligent suppliers. The market mechanism operates more rigidly than the centralized distribution of resources, where the subjective factor plays an important role. This is convincingly evidenced by the practice of Western firms.

The strategic plan, according to the estimates of the group's managers, sets the direction for the development of the company and the final results to be achieved in the future. The choice of this direction is the responsibility of top management, which determines the goals and priorities of the company. Current and operational planning, organization current activities concern are the responsibility of the heads of structural divisions, which determine the means and methods for achieving the goals. Based on the tasks of the long-term plan, the lower-level managers bring the group's activity plan for each period of time to each workplace in detail and ensure its implementation.

1.2 Planning principles

Activity planning is the most important function of production management in every enterprise. The plans reflect all the managerial decisions made, contain reasonable calculations of the volume of production and sales of products, an economic assessment of costs and resources, as well as the final results of production. In the course of drawing up plans, the leaders of all levels of management outline a general program of their actions, set the main goal and result. joint work. It also determines the participation of each department or employee in general activities, combine the individual parts of the plan into a single economic system, coordinate the work of all planners and develop a decision on a single line of labor behavior in the process of implementing the adopted plans.

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 implementation of any kind labor activity. This principle is especially important in conditions of free market relations, since its observance corresponds to modern economic requirements 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 a 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, organizing and managing 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 the accuracy of plans is determined by many factors, both external and internal. But under conditions market economy the accuracy of the plans is difficult to maintain. Therefore, every plan is drawn up with such accuracy that the enterprise itself wishes to achieve, taking into account its financial condition, market position and other factors.

In practice, strategic, long-term, short-term and current planning is used. Each of them has its own forms and methods of linking resources and ways to achieve goals and calculate indicators. They are the subject of consideration of one of the leading branches of knowledge economics– “Forecasting and planning of economic activity”. In our case, planning will be considered only from the point of view of its role and significance in the development of the enterprise's economy in market conditions as a means to find the most effective ways to link and develop the capabilities of an enterprise with demand and supply for goods or services produced by it, to implement the adopted strategy. .

The concept of "strategic planning" in its content and functions in many works does not have a clear definition. It is often called long-term planning, enterprise development strategy. It includes: development of a corporate strategy; setting the main goals of the enterprise; management of strategically important factors of activity; definition marketing strategy in the market of individual goods; identification of strategic prospects for financing capital investments and much more.

Of course, such an extended interpretation leads to difficulties in its practical application. In our opinion, here one should proceed, first of all, from the essence of the phrase "strategic planning". The base word is “planning”, which, as a rule, is understood as a set of actions of an economic entity to establish planned indicators for the operation of an enterprise in the field of manufacturing and selling products and in conjunction with the resources necessary for this, as well as determining ways and means to effectively achieve them - development of technology, new technologies, organization of production and labor.

The word "strategic" in this phrase determines the direction of the planning itself, the way it is used.

In this case, we are talking about the forms and methods of implementing the adopted strategic decisions based on their linking with each other, appropriate resource provision and the choice of optimal methods for their implementation, designed for a long period of time.

It follows from the foregoing that strategic planning is an organizational system of methods for implementing strategic decisions in an enterprise.

Strategic planning is a product of a purely market economic system. It is due to many factors.

Firstly, the competition inherent in the market system of management necessitates the development of an appropriate direction for the development of the enterprise's economy. This is achieved by adopting strategic guidelines for the development of the enterprise, and strategic planning itself is aimed at linking resources with strategic guidelines and determining ways to implement them. The latter allows the enterprise not only to avoid risks or, at least, to mitigate their negative consequences, but also to ensure further growth.

Secondly, the dynamic development of scientific and technological progress, leading to fundamental transformations of production and enhancing its impact on the competitiveness of the enterprise, requires foreseeing its results and taking measures in advance to use it or reorient the activities of the enterprise. These circumstances fill the concept of "planning" with new content. The latter is not just the establishment of indicators, which were mentioned above, but a way to implement the strategy adopted by the economic entity.

If the strategy of an enterprise is a certain vision by an economic entity of its place and role in the market of goods sold by it, then strategic planning is a specific indication of how to achieve this state. Strategic planning is based, on the one hand, on the goals and objectives set during the development of the strategy, and on the other hand, on the basis of forecasts in various areas of social development (economics, science, engineering and technology, etc.).

Thus, we can say that strategic planning is a means of implementing an enterprise strategy, it is aimed at finding the necessary resources and ways to achieve the goals arising from the adopted development strategy. In essence, this is the linking of goals and resources to achieve them.

Strategic planning is entirely the prerogative of the top management of the enterprise. The duration of the planning period, which covers strategic planning, is usually 10–15 years. The choice of such a duration is determined by a number of reasons, and above all by the fact that during this period there is usually a turnover of fixed assets, cardinal changes in science and technology, a shift in the tastes of the population towards new types of products and services, etc.

On the basis of strategic planning, long-term planning for the next 3–5 years is carried out. It contains settings made in strategic planning, as it were, receive their economic justification and clarification, taking into account the trends in the development of the economic situation for the next 3-5 years.

Based on these plans, short-term planning is carried out. Its concrete expression is development plans with a period of 1 to 3 years. Their peculiarity lies in the fact that the indicators of the next year are adjusted quarterly, and the second and third years - every six months or annually. This is done so that the planned indicators more fully reflect the ongoing changes in the environment (economy, politics, technology, competition, etc.) and, as a result, the effectiveness of the plans being drawn up would increase.

Due to the dynamism of the processes taking place in the activities of the enterprise and the country, it is necessary to carry out current planning. Its result is short-term plans (usually for a year) taking into account current trends in supply and demand. In them, indicators are set for the year, broken down by quarters. These plans are rolling, i.e. for the first three months, the indicators are set rigid, unchanged, and in the next 9 months they are adjusted as the situation changes. Compared to short-term plans, they are more detailed, especially in terms of the movement of production and inventories, pricing, production costs, etc. In fact, they link the tasks of various enterprise services. But closer coordination of the various services of the enterprise takes place in scheduling which is usually valid for 10 days. These are, in essence, programs for the movement of the product and all factors of production, indicating specific dates and services responsible for a particular type of activity.

Differences in the content of the above types of planning can be shown in one of the sections of the plan related to planning and production management.

In market conditions, the most important sections of the enterprise development plan are the following: production, supply, investment, marketing, financial and final.

The organization of planning work depends on many circumstances: the size of the enterprise, the variety of products, the type of planning (strategic, long-term, short-term, current), traditions and features of the development of the enterprise, etc.

On the large enterprises Development plans are usually drawn up in a decentralized manner, due to the scale of production and its diversity, which do not allow the manager to cover all the nuances. This can be done only by those specialists who have more information and knowledge on specific issues of development of departments or individual activities (in the field of production, procurement, sales, technical development, etc.). Therefore, in these divisions, proposals are put forward and developed regarding the actions that it is advisable to take in the future. Foreign practice, for example, has developed two schemes for organizing work on drawing up enterprise development plans: the first one is according to the “top-down” scheme and the second one is “bottom-up”.

In the first scheme, management determines the goals and objectives of the enterprise, the expected indicators of development and profit. These metrics are then passed down to enterprise services, where they are detailed and refined based on the impact these services have on them. After clarification, the indicators are submitted to the management of the enterprise for approval. But the plan can also be drawn up according to the second scheme, when a number of leading departments (services), on the basis of determining indicators for the sale of products, establish a system of indicators for the production and economic activities of the enterprise and send them for consideration and approval to management.

Thus, planning, due to the interdependence of the various sections of the "plan for the technical and economic development of the enterprise," is carried out as an interactive process in which all the services of the enterprise usually take part. The starting point is to establish the compliance of the enterprise's capabilities (its resource provision, experience and traditions of the staff) for the production of products or the provision of services to supply and demand in the market.

CHAPTER 2. ANALYSIS OF ECONOMIC ACTIVITIES LLC IPP "TEKHNOSVET"

2.1 Characteristics of the activities of the enterprise LLC IPP "Tekhnosvet"

The full name of the enterprise is a company with limited liability engineering and production enterprise "Tekhnosvet" hereinafter simply LLC IPP "Tekhnosvet"

LLC Engineering and Production Enterprise (IPP) Tekhnosvet spun off as an independent enterprise in 2005 from LLC NPP Tekhnosvet, established in 2001. For 5 years, the company has been supplying a variety of imported and domestic lighting equipment. The enterprise makes calculation of illumination and selection of lighting equipment for construction organizations, as well as their supply. Builds design projects and performs architectural lighting of buildings. The enterprise completed lighting of such leading buildings in the city of Chelyabinsk as Zh.D. Vokzal, Sinegorye, Uralsvyazinform, Cascade and others. More than 20 buildings were completed in the city of Kurgan. In the Tyumen region: the Pokachevneftegaz management building.

Cooperates with many installation companies in the field of installation work and supply of lighting equipment. He has a patent for the production of his own models of the production of a spotlight. All products are certified. Over the years, the company has formed a wide range of regular customers.

LLC IPP "Technosvet" was registered on January 25, 2006, the authorized capital is 10,000 rubles

On 06/08/2007 Zhorov Anatoly Alexandrovich sold Sulim's enterprise to Yuri Grigorievich. The documents were drawn up on 06/18/2007.

LLC IPP "Tekhnosvet" was registered in the INFS for the central district of Chelyabinsk on October 8, 2009. OGRN 1057421582240 appendix A

LLC IPP Tekhnosvet is registered with the Federal Tax Service Inspectorate for the central district of Chelyabinsk, taxpayer identification number NNN - 2097453135382, tax registration certificate series 74 number 005333029 issued on 8.10.2009. Appendix B

In 2009, there was a general re-registration of the Charter of LLC IPP "Technosvet" on September 30, 2009 and re-registration of LLC IPP "Tekhnosvet" on 08.10.2009.

Legal address of the enterprise: Chelyabinsk, st. 3rd International 90 phone 266-09-50, 264-82-33

Form of ownership: private

LLC IPP "Technosvet" is a legal entity that can acquire and exercise property and personal non-property rights on its own behalf, be a plaintiff and defendant in court.

The enterprise independently determines the wage fund, the minimum amount for hired workers, establishes the forms, systems and types of wages to motivate the work of its workers.

The enterprise independently carries out activity planning, and determines the prospects for its development, based on the demand for more popular products. The organization's plans include: contracts concluded with consumers, services, works, suppliers, etc.

The enterprise also ensures production safety, sanitary and hygienic standards and requirements for protecting the health of workers, the public and consumers.

The sole member of the society is individual- citizen Russian Federation– Sulima Yury Grigorievich

The main purpose of the enterprise is to make a profit.

The field of activity of the enterprise is the sale of lighting products: equipment for home and office (incandescent lamps, lamps, chandeliers, neon lighting of buildings, compact energy-saving lamps, etc.) equipment for warehouses and factories: (spotlights, industrial lamps, lamps for poles, buildings, etc.)

2.2 Analysis of organizational structure

LLC IPP "Technosvet" has a linear-functional structure, Figure 4. It involves the division of the organization into separate elements, each of which has a clearly defined task and responsibilities, relative independence in work. The creation of this structure is based on the range of responsibilities that this group performs.

Accountant: reports directly to the director, performs the work of maintaining accounting property, receives and controls the primary documentation for the relevant areas of accounting, performs payroll, etc.

Deputy director: reports directly to the director, has the right to sign contracts and other documents. His responsibilities include organizing work and ensuring effective interaction between commercial and production departments: the sales department and the purchasing department, which also deals with the marketing of the enterprise.

Senior manager: the main responsibility is to control and ensure the interaction between the sales and purchasing departments, and also takes an active part in the marketing of the enterprise.

Sales manager: Responsibilities include finding customers and concluding contracts. They also do market and competitor analysis.

Materials Procurement Department Manager: Responsibilities include monitoring the market and finding the most profitable suppliers for the enterprise, as well as concluding contracts with them.

Head of the assembly department: the main responsibility is checking the quality of the products supplied, assembling and completing orders, reporting to the director.

Head of the finished goods warehouse: storage of the finished order and shipment according to the documents, transfer of the finished documents to the accountant.

Figure 4 - Organizational structure LLC IPP "Technosvet"

This structure is linear - functional.

This means that services have been created in the structure by type of activity. The chief specialists report directly to the head of the organization. The director is in charge. He acts on the basis of the rights granted to him, issues orders, hires and dismisses employees, applies incentives and penalties to them in accordance with the rules of internal work schedule and the relevant labor legislation of the Russian Federation, as well as perform other actions necessary to achieve the goals and objectives of the enterprise.

The structure of the enterprise and the staff list are established by the enterprise itself. The average number of branch employees in 2010 was 14 people. The organization actively participates in all-Russian and international exhibitions. The company has a number of patented products that distinguish it from similar competitors. Thanks to this, the organization actively promotes its products not only in Chelyabinsk, but throughout Chelyabinsk region.

2.3 Analysis marketing activities LLC IPP "Technosvet"

LLC IPP "Technosvet" began its work in 2006. From the very beginning, the management of the organization has chosen an assortment strategy, which is characterized by diversity and a wide range of products, the company stands out from its competitors due to its patented products, providing additional demand for unique products. The marketing activity of the enterprise is carried out by the senior manager of the enterprise, he determines the direction and depth of information dissemination for the population.

In Chelyabinsk, there are many firms selling similar goods, so the market is quite saturated with goods and competition between firms is great. Consider the market share of several firms in Figure 5.

Figure 5 - Main competitors for 2007-2009

Many stores specialize, as a rule, only in one particular market or work only with the brand of the company with which they have concluded an agreement.

LLC IPP "Technosvet" does not limit itself and works simultaneously with several suppliers of products of different brands, both in Russia and abroad, NOKAI is one of the well-known foreign brands that the organization actively promotes, it accounts for about 5% of the market.

It is not easy for an enterprise to compete with large firms, such as ETM, but due to the extensive assortment and promotion of foreign goods, the company provides worthy competition in the market, and the product is always in demand.

The main goal of the enterprise is to conquer the market with the novelty and quality of the goods. The company is focused on the market with wholesale buyers. According to estimates, 5% of the turnover is accounted for by corporate and office consumers, 65% of workshops and factories, 30% of architectural neon lighting on buildings Figure 6.

Accordingly, the main activity is wholesale trade.

Consumers are not uniform in their preferences, therefore, when planning an assortment, it is necessary to know certain factors that are more preferred by buyers.

Below are the research data table 1 of the range of goods that are often used in production

Table 1 - Goods in stock for 6 months 2009

Even if there is a minimum stock, the company does not always have enough to fulfill the order, so you have to order an additional assortment. However, this is enough to deliver 30% of the total order, this ensures the timeliness and quality of delivery, which increases the reputation of the company.

Now let's look directly at the range offered by the company. A rich and varied assortment includes more than 1500 items of various lamps and fixtures. The entire range meets sanitary standards and has a quality certificate.

Below is a list of the main product groups that consumers choose.

OOO IPP Tekhnosvet offers the following types of products:

CFL incandescent lamps

metal halide

sodium

Energy-saving lamps

General Purpose Fluorescent Lamps

Mirror high pressure sodium lamps

Lamps of different directions

Floodlights

mirror lamps

Raster lamps

Low voltage lamps

discharge lamps

LED lamp

Neon lighting

Special fluorescent lamps and UV sources

And much more. Sales volume and profitability by product are presented in Table 2 and Figure 7.

Table 2 - The main groups of goods offered by OOO IPP Tekhnosvet from 2007 to 2009

item group number	Product Name	Realization Rub.	Profit RUB	markup %
	Searchlights on the building
	Floodlights for parking lighting
	Recessed luminaires
	Neon lights
	Compact fluorescent lamps (CFL)
	Fluorescent Lamps (LL)

Figure 7 - Volume of sales and profits of products for - 2009

It can be seen from the graph that groups of goods 1,2 and 4 bring the most profit, because. is in high demand. And groups 3,5 and 6 are the least of all, which is a low level of sales and demand.

Advertising is an integral part of the life of any enterprise, through advertising people learn about new products, companies announce their discovery and much more. It is difficult to compete with advertising when it comes to bringing some information to many thousands of people. Advertising is most effective when it has a narrow focus, in which case advertising is an investment, not an expense.

We know that the complex marketing communications(incentive package) consists of five main means of influence: advertising, sales promotion, sales agents, public relations, direct marketing.

This company uses only: advertising and direct marketing. Advertising is given in international directories, such as Double GIS, as well as 4 times a month in specialized magazines, such as the Ural Market or Architecture. This magazine is very popular among the construction and finishing professions, so advertising in such a magazine is focused on a specific market segment that attracts a certain% of buyers.

In some cases, especially when the buyer has not yet decided on the choice of the right product, the most effective means of influence is a personal sale, that is, the work of a sales manager. The manager can directly study the needs, needs and preferences of the client, advise and direct them to the right choice. Personal selling has a very small audience reach. But it is the best means of influence for high-value goods or those goods that the company needs to sell in the first place. Such a sale brings the greatest income and is the most effective means of influence.

Thus, the company OOO IPP "Tekhnosvet" uses only 2 types of advertising. The method of personal selling is effective because it provides participants with the opportunity for personal communication and feedback, due to which the probability that the buyer will purchase the product increases to 70%.

Channels of personal communication can be divided into: explanatory-propaganda, expert-evaluative and social.

The outreach channel involves representatives of the firm's sales staff who come into contact with customers (personal selling)

The expert-assessment channel assumes that the sales manager goes directly to the enterprise with which it is necessary to conclude an agreement and, conducting an expert assessment of the enterprise on the spot, advises which lighting equipment can be installed in the required place.

The public communication channel is a variety of communications: advertising on TV, an ad in a newspaper, etc. Any activity that is oriented to the impact of attracting the attention of the general public.

Although personal communication is often more effective than mass communication, the use of media mass communication may be the main stimulus end user. Mass advertising will help to quickly tell about a new product on the market or about a special promotion, which will help attract an additional % of buyers.

For a more complete picture of communication, we will analyze the main competitors.

The main competitors of IPP Tekhnosvet LLC are large Chelyabinsk firms such as: ETM, ETK, which have a large coverage of the territory and trade in similar goods. Nevertheless, IPP Tekhnosvet LLC compares favorably with its competitors in the following positions:

The presence of a unique patented product, which is significantly superior in quality to similar models of competitors.

Distribution of foreign NOKAI products that competitors do not have

The company does not limit itself to one product supplier and works with several different brands at once,

At the same time, LLC IPP Tekhnosvet has a number of its drawbacks. The main one is the insufficient coverage of the volume of advertising, as there is practically no sales promotion.

So, LLC IPP "Tekhnosvet" actively promotes its products on the market with the help of communications, but it has a number of shortcomings, and therefore it is necessary to improve it.

2.4 Analysis of financial and economic activities

The financial results of the enterprise are characterized by the amount of profit received and the level of profitability. The profit of the enterprise is received mainly from the sale of products, as well as from other activities. Carries out financial activities of the enterprise accountant. It carries out the transfer of funds, as well as keep track of timely payments from customer firms.

Profit is a part of net income, which is directly received by business entities after the sale of products.

Only after the sale of products does net income take the form of profit. Quantitatively, anna is the difference between net revenue (after paying value added tax, excise tax and other deductions from revenue to budget and extra-budgetary funds) and the full cost products sold. Hence - the more the company sells cost-effective products, the more profit it receives, the better its financial condition.

Therefore, the financial performance should be studied in close connection with the use and sale of products.

The volume of sales and the amount of profit, the level of profitability depend on the production, supply, marketing and financial activities enterprises, these indicators characterize all aspects of the company's management. The main objectives of the analysis of financial performance are:

Systematic control over the implementation of plans for the sale of products and profit

Determination of the influence of both objective and subjective factors on financial results.

Identification of reserves and increase profitability and profitability

Evaluation of the enterprise's work on the use of opportunities to increase profits and profitability.

Development of measures for the use of identified reserves.

The main sources of information in the analysis of the financial results of profit are invoices for the shipment of products, analytical accounting data on the accounts of financial results, financial reporting Form 2 "Profit and Loss Statement", as well as the corresponding table of the business plan of the enterprise.

According to the form No. 1 of the balance sheet, Appendix B, we will evaluate the financial result for the analyzed period table 3

Table 3 - Structure of balance sheet assets 2007-2009

	Indicators
	Fixed assets
	Intangible assets
	current assets
	Goods shipped
	Receivables

largest specific gravity in the structure of total assets accounted for current assets. This indicates the formation of a fairly mobile structure of assets, which contributes to the acceleration of the turnover of the company's funds.

Table 4 - Structure of balance liabilities in 2007-2009

	Indicators				Absolute changes for 2008-2007 (thousand rubles) (+/-)	Absolute changes for 2009-2008 (thousand rubles) (+/-)
	Capital and reserves
	Authorized capital
	short-term obligations
	Loans and credits
	Accounts payable

Solvency and liquidity analysis

One of the indicators characterizing financial position enterprise, is its solvency, i.e. possibility of cash financial resources meet their payment obligations on time.

The assessment of solvency on the balance sheet is carried out on the basis of the characteristics of the liquidity of current assets, which is determined by the time required to convert them into cash. The less time it takes to collect a given asset, the higher its liquidity.

The liquidity of the balance sheet is the ability of a business entity to turn assets into cash and pay off its payment obligations, or rather, it is the degree of coverage of the company's debt obligations by its assets, the period of transformation of which into cash corresponds to the maturity of payment obligations. It depends on the extent to which the amount of available means of payment corresponds to the amount of short-term debt obligations.

In other words, liquidity is a way to maintain solvency. But at the same time, if an enterprise has a high image and is constantly solvent, it is easier for it to maintain its liquidity.

Consider the grouping of the assets and liabilities of the enterprise according to their maturity, compare the deviation between them, and summarize the data in Table 4.

A1 - includes absolutely liquid assets, such as cash and short-term investments.

A2 - refers to fast-moving assets: finished products, goods shipped and receivables.

The liquidity of this group of current assets depends on the modern shipment of products, the execution of bank documents, the speed of payment documents in banks, on the demand for products, their competitiveness, and forms of payment.

Figure 8 - Relationship between solvency and liquidity

A3 - the least salable assets, they will need significantly longer term to turn inventories and work in progress into finished goods and then into cash.

А4 are slow-moving assets, which include fixed assets, intangible assets, long-term financial investments, construction in progress.

Accordingly, the obligations of the enterprise are broken down:

P1 - the most urgent liabilities (accounts payable and bank loans, the repayment period of which has come).

P2 - medium-term liabilities (short-term bank loans)

P3 - long-term bank loans and loans

P4 - equity capital, which is permanently at the disposal of the enterprise.

Table 5 shows that in 2007 the enterprise could not meet its medium-term obligations.

In 2008, the company's management took measures to accelerate the turnover of accounts receivable, and in 2009 the company's solvency increased.

Table 5 - Analysis of balance sheet liquidity

Name of indicator	Amount thousand rubles
A1 - absolutely liquid assets
A2 - quickly realizable assets
A3 - the least salable assets
A4 - slow-moving assets
P1 - the most urgent obligations
P2 - medium-term liabilities
P3 - long-term liabilities
P4 - Permanent liabilities
Payment surplus (+) deficiency (-)
((A1+A2)-(P1-P2))

To analyze the stability of the financial position of the enterprise, we calculate the indicators for assessing solvency and liquidity, summarize the results in Table 6 and draw conclusions.

because the company does not have fixed assets, then the company's liquidity is low Figure 9. But at the same time, the company has enough assets to cover its obligations.

The general solvency of the enterprise is defined as the ability to cover all the obligations of the enterprise (short-term and long-term) with all its assets.

Figure 9 - Analysis of balance sheet liquidity for 2007-2009

Table 6 - Analysis of solvency and liquidity indicators

Analysis of profit and profitability

Indicators of profit and profitability characterize the efficiency of the enterprise as a whole, profitability various directions activities (production, commercial, investment), cost recovery, etc. They reflect the final results of management more fully than profit, because their value shows the ratio of the effect to the cash or resources used. They are used to evaluate the activities of the enterprise and as a tool in investment policy and pricing.

Profit and profitability indicators can be combined into groups:

Indicators characterizing the payback of production costs and investment projects.

Indicators characterizing the profitability of sales

Indicators characterizing the profitability of capital and its parts.

All indicators can be calculated on the basis of balance sheet profit, profit from sales of products and net income.

We evaluate the results of economic activity using the profitability indicators shown in table 7

Table 7 - Profitability indicators of the enterprise LLC IPP "Tekhnosvet"

According to table 7, we will execute figure 10 - profitability indicators.

Efficiency of resource use in 2007 was high, then in 2008 as a result of the crisis there was a decline, in 2009 there is a slow increase in profitability.

Sales profitability shows what part of the proceeds from sales is profit before tax, is analyzed in dynamics and compared with the industry average values ​​of this indicator.

The return on current assets reflects the company's ability to provide sufficient profit in relation to the used working capital of the company. The higher the value of this ratio, the more efficiently working capital is used.

Figure 10 - Profitability indicators for 2007-2009

Analysis of the financial condition

The financial condition of an enterprise is characterized by a system of indicators that reflect the state of capital in the process of its circulation and the ability of a business entity to finance its activities at a fixed point in time.

In the process of supply, production, marketing and financial activities, a continuous process of capital circulation takes place, the structure of the means of the sources of their formation changes, the availability and need for financial resources and, as a result, the financial condition of the enterprise, the external manifestation of which is solvency.

The financial condition can be stable and unstable. The ability of an enterprise to make payments on time, finance its activities on an extended basis, withstand unforeseen shocks, and maintain its solvency in adverse circumstances indicates its sound financial position, and vice versa. If solvency is an external manifestation of the financial condition of an enterprise, then financial stability is its internal side, reflecting the balance of cash and commodity flows, income and expenses, means and sources of their formation.

The financial stability of an enterprise is the ability of a business entity to function and develop, to maintain a balance of its assets and liabilities in a changing environment, guaranteeing its constant solvency and investment attractiveness within the limits of an acceptable level of risk.

To ensure financial stability, IPP Tekhnosvet LLC must have a flexible capital structure, good asset quality, a sufficient level of profitability, taking into account operating and financial risk, liquidity adequacy, stable income and broad opportunities to attract borrowed funds. Below is a table of 8 indicators of financial stability.

Table 8 - Analysis of financial stability indicators 2007-2009

Figure 11 - Analysis of financial stability indicators for 2007-2009

According to Table 8, we will perform Figure 11 - coefficient analysis of indicators for 2007, 2008 and 2009.

The higher the value of this autonomy coefficient, the more financially stable, stable and independent of external creditors is the enterprise.

The level of equity capital indicates an insignificant margin of safety, as well as limited opportunities to attract additional borrowed funds without the risk of losing financial stability.

Based on the value of the coefficient of financial dependence of the enterprise in 2009, it became less dependent, and a gradual increase in capital is also observed.

Each enterprise, depending on the field of activity of the tasks set at the moment, needs to establish for them normative value coefficient.

The more the ratio of borrowed and own funds exceeds 1, the greater the dependence of the enterprise on borrowed funds. The acceptable level is often determined by the operating conditions of each enterprise, primarily by the turnover rate. working capital.

In addition, it is necessary to determine the turnover rate of inventories and receivables (accounts receivable turnover) for the analyzed period.

Accounts receivable turns around faster than working capital. This means a rather high intensity of cash flow to the enterprise, i.e., as a result, an increase in own funds. Therefore, with a high turnover of material working capital and an even higher turnover of receivables, the ratio of own and borrowed funds can be much higher than 1.

2.5 SWOT analysis

To identify problems, we will compile a SWOT analysis table 9, where we will identify the weaknesses and strengths of the enterprise, opportunities and threats to the business.

The issues of the assortment policy of the enterprise should always be in the field of view of the head of any organization. Often right choice product range provides companies with serious competitive advantages. However, the question of the correct choice of the assortment range has many "pitfalls", and due to the fact that the tool for choosing the assortment is a human intuition, and therefore mistakes are made a lot. The absence of a marketer in the state leads to a heavy load on the senior manager, which in turn brings a number of problems such as: the inability to clearly track the novelties of competitors and respond in time to changes in market positions.

Recently, large deliveries are increasingly carried out through tenders. Preparing for tenders requires a lot of effort. Preparation of several options for proposals and price lists for products, preparation of documents, coordination. All this takes the manager away from his direct duties and work with buyers, drawing up applications for suppliers, controlling payments, shipments and, as a result, increasing the delivery time of goods. This is another disadvantage of the organization due to the lack of a marketing department.

Table 9 - SWOT - analysis of the enterprise LLC IPP "Tekhnosvet"

Characteristic strengths enterprises	Characteristics of opportunities
High quality and novelty of goods Wide range of products Active cooperation with manufacturers from other countries Active participation in exhibitions Manufacture of patented goods	Introduction of a marketer to the staff Strengthening market positions and increasing sales volumes Market Growth Acceleration Brand recognition and increase in the circle of consumers Dominance over competitors in this market segment
Characteristics of the weaknesses of the enterprise	Characteristics of threats
There is no marketing policy, there is no marketer in the state. Weak marketing communications A clear transport policy has not been developed Just one a store in the city	Increased delivery times Increase in transport costs Increasing competitive pressure Reducing the number of clients Difficult economic situation in the country

OOO IPP Tekhnosvet about 70% of deliveries are made to order. Very often goods are ordered from the supplier in small quantities. In this regard, the purchase price of the goods increases. The share of transportation costs in the cost of goods increases sharply. The organization has many different suppliers, both in Russia and abroad. Sometimes it is advantageous to purchase a product at a higher price, but from a supplier whose delivery is cheaper.

The organization does not analyze the cost of delivery of goods by various transport companies. Also, suppliers often send goods without agreeing on the choice of a transport company, and also does not agree on the terms of delivery rates. The reason for this is obvious, the payer is IPP Tekhnosvet LLC, and the supplier chooses the most convenient delivery terms for himself. The choice of a transport company can be specified in the contract for the supply of goods.

The development of a transport policy would allow the organization to reduce transport costs.

As for the recommendation to improve marketing communications, to begin with, the enterprise LLC IPP Tekhnosvet should hire a marketing and development director, this will relieve the work of a senior manager, which in turn will improve the quality of work with customers.

The company should also expand the range of marketing communications used in the following areas:

Development of a strategy for long-term cooperation with partners and dealers.

Development of investor relations and financial communications

Development of business communications - collecting information about competitors, creating your own website and electronic trading resources indicating the activities of the enterprise.

Active stimulation to increase the sphere of influence in the market.

The financial result of the company's activity in 2009 is generally positive. LLC IPP Tekhnosvet coped with the crisis and its profit in 2009 began to increase compared to the fall of this indicator in 2008.

With the elimination of some shortcomings and the development of the marketing department, the company will expand the circle of its customers and strengthen its position in the market.

The LLC IPP Tekhnosvet, as well as other organizations, declares itself through advertising in order to attract a potential buyer. But the company does not have a qualified specialist who can competently analyze the market, develop a strategy for conducting advertising events, analyze the effectiveness of advertising, etc. Therefore, advertising activities at the company are carried out by deputy. the director of the enterprise and the senior manager, these employees do not have sufficient professional training, therefore, advertising campaigns conducted by the company are ineffective.

The introduction of the position of a marketer will entail a number of changes in the activities of the enterprise, both structural and financial. In order for the enterprise not to suffer large losses, we calculate the economic efficiency of introducing a marketer to enterprises and changing the company's budget.

To begin with, consider the structure of the enterprise and the place of the marketer in it. Because the marketer must ensure the promotion of the company on the market, then they will obey, it will be directly the deputy. Figure 12 to the director of the company so that the authorities can monitor the results and make their own adjustments to the marketing activities of the enterprise

The introduction of a marketer into the state will require additional monthly expenses. The salary of a marketer will be 15 thousand rubles per month. Which will significantly affect the budget of the enterprise, but the economic benefit will be much greater. Job responsibilities of a marketer are presented in Appendix D

Figure 12 - Organizational structure of LLC IPP "Technosvet", taking into account the introduction of the position of a marketer

Putting a marketer on staff will relieve the senior manager and deputy. directors of the enterprise, as a result of which they will be freed from unnecessary work and can better perform their direct duties without being distracted by additional tasks.

And the marketer will collect all the information about ongoing promotions, evaluate their effectiveness and, based on the needs and requirements of the company, develop his own more effective marketing policy.

3.2 Development of marketing policy

First, we define the goals and objectives of the enterprise. A goal is a desired future state of reality. When defining the goal, it is necessary to pay attention to the exact wording in terms of content, volume and time. In addition, goals should not be considered in isolation, but always in relation to each other. There are four key spaces within which marketing goals should be defined table 10.

Table 10 - Marketing goals of the enterprise LLC IPP "Tekhnosvet"

Marketing objectives of the first level are divided into goals of the second, third and lower levels.

Let's imagine the "tree of goals" LLC IPP "Technosvet" in Figures 13,14,15,16,17.

Figure 14 - Market goals and objectives of LLC IPP "Technosvet"

Increase in market share up to 20%

Divide the market with a competitor OOO IPP Tekhnosvet in equal shares. This is possible if the following tasks are performed:

Bring the sales volume to the required quantity.

Ensure the attraction of new customers through active advertising, discount systems, and so on.

Orient customers to re-purchase the service, for this you can use preferential terms for re-purchase and, for example, installment payment.

Strengthening the role and importance of the service.

This is facilitated by active advertising, promotion of the services provided. Advertising, as you know, is the engine of progress, it is it that acts as a communicative bridge between producers and consumers. In advertising slogans, it is necessary to emphasize that the technologies of the future are already available, and it is easy and affordable to join it with the company LLC IPP "Technosvet"

It is necessary to conduct marketing research in order to obtain information regarding the need and relevance of the service provided.

Monitoring of the client base will allow you to find out whether the client is satisfied with the service provided, whether he is satisfied with the implemented equipment, whether it is convenient to use it, whether there are any negative points in providing a service. Also, monitoring the client base will help to create a true portrait of the client, with the help of which it will be much easier to carry out marketing activities.

Ensuring a stable profit in the amount of 5 million rubles.

In order to achieve a stable profit of 5 million rubles. necessary:

Increase sales to 100-110 projects per year. This is possible if the demand for the proposed service grows and the level of income of enterprises becomes acceptable.

Figure 15 - Economic goals and objectives of LLC IPP "Technosvet"

Increase competitiveness. It is quite difficult to talk about the competitiveness of a service, since there are no specific methodologies for its calculation for this situation. However, we know the main parameters that are of decisive importance for the consumer. It is by improving these parameters that it is possible to increase the competitiveness of the company (for example, the price parameter is to set a price lower than that of competitors, the quality of the equipment being introduced is to install only high-quality equipment, and so on).

Provide demand. You can provide demand by using the services advertising agency cities. It is also possible to reduce the price, which may also cause an increase in demand.

Reduce cost. Reducing the cost is an important issue and perhaps even a necessity for the further successful functioning of the LLC IPP Tekhnosvet. In order to reduce the cost of the service, it is necessary to take the following measures: find a supplier who would offer the best price-quality ratio for the equipment being introduced; you also need to purchase your own transport for the delivery of equipment, no matter what you overpay for transportation.

Expanding the range of services offered through innovations in technology.

Expanding the range of services offered is a necessary factor for the successful functioning of the company, its improvement.

Figure 17 - Innovative goals and objectives of LLC IPP "Technosvet"

In order to expand the range of services offered through innovations in technology, it is necessary to complete the following tasks:

Constant monitoring of innovations in technology. The development and improvement of technologies used in the production of services is quite dynamic. Therefore, it is necessary to keep track of the latest changes in order to keep up with progress. But it should also be noted that not all innovative technologies can take root in the market of the Chelyabinsk region. Raising the standard of living and wages of city residents does not occur at such a rapid pace as the development of technology. Therefore, it is necessary to soberly assess the possibilities for the adoption of innovations by the market.

Raising the level of staff qualifications. The company assumes constant improvement of the technologies used, respectively, the personnel of the enterprise must understand them. To do this, it is supposed to improve the level of personnel qualification once a year. This will help you provide a better service.

title;

Subtitle;

Main text;

The subheading is directed to the client: now that your attention has been captured, this is what we would like to tell you. The subheading is the bridge between the heading and the body text.

The main text fulfills the promises of the title: in it the client finds the details that should persuade him to buy. Most consumers never make it to the body text - they lose interest in the ad after reading the headline, and some even before.

An advertising slogan is the verbal equivalent of a company logo. In a print ad, it usually appears next to the graphic company logo or company name immediately below them. The advertising slogan reflects and concentrates the position of the company, it makes it attractive to customers. The slogan is used in all types of advertising. In order for an advertisement to be 100% successful, it is necessary to know the person for whom it is intended, that is, we must know the characteristics of the client. Based on the developed portrait of a potential client, we will try to formulate the expected slogans of the company.

The goals of the clients of IPP Tekhnosvet LLC:

Stand out from the crowd, be ahead of everyone;

Feel comfortable at work.

Depending on the above goals, we formulate possible slogans:

- (The goal of the client is to feel comfortable at work)

- "With the comfort of life!"

- "With us it is carefree, reliable and economical!"

- "LLC IPP "Technosvet" - technologies of the future!"

Advertising of the offered service must be placed exactly in the printed publication that our company prefers. potential client. It should be a business publication, or an informational publication of the city, covering the life of the elite of Chelyabinsk. On this basis, the following editions of the city were selected Table 11.

Table 11 - Information on printed publications in which advertising will be placed by LLC IPP "Tekhnosvet"

It was these magazines that were chosen for advertising placement, since the average reader of these magazines is a person who is at the most active age, with a higher education, who knows own business or in a management position in a company. He has a high income, allowing him to buy expensive things and services. Advertisements will be placed in the named magazines 2 times a year.

Since our client is a busy and active person who has no time to watch TV, the company has abandoned television advertising. In this case, it will be more effective to advertise on the radio, which works everywhere and everywhere: at work, in the car, in stores, and so on.

Gives good results even for a relatively small business;

Allows you to influence a certain type of audience;

radio is one of the most intimate media. This is a valuable quality for the advertiser;

The radio station "Europe +" was also not chosen by chance, since the audience of this radio is mainly young and middle-aged active people. Therefore, it is planned to place commercials with a duration of 5 seconds (the cost of production is 225 rubles, the cost of placement is 21 rubles). Advertising on the radio is planned to be placed 3 times a day (morning, afternoon and evening).

To form a positive image and attract the attention of customers, the company can act as a sponsor at various public events cities (50 thousand rubles are enough once a year).

There is a lot of controversy about advertising on the Internet, but the fact remains that it works. In our time, when a computer replaces ordinary communication for many, you just need to place your website on the Internet - this is convenient, the client does not have to get ready, go to the office, he can just sit at home in comfortable conditions to view the range and all the possibilities of the services offered. Therefore, the company will definitely place its website on the Internet, which would inform about everything related to the company and the services offered. (The cost of site development is 3 thousand rubles).

Marketing budget. This section provides the amount of marketing costs for the planned period (year). To date, a unified methodology for budgeting has not been developed; each company uses its own approach to determining budget items for marketing and compiling forms for reflecting the necessary information in them.

Most preferred for this study is a method based on goals and objectives, based on the calculation of costs that may occur when conducting marketing activities in a firm to achieve its goals.

So, after budgeting advertising campaign the marketer must determine: how much funds should be allocated to form advertising budget companies, it is also necessary to take into account that the allocated funds are more or less free and in no way affect the activities of the enterprise.

Because competing firms are not asleep and can take retaliatory actions to maintain their positions. As a result, the effect of advertising company will be very low.

In addition, you need to have the necessary capacity to meet the demand caused by advertising activities.

And the more such customers, the lower the effectiveness of advertising.

Table 13 - Consolidated marketing budget for 2011 LLC IPP "Technosvet"

As a result of the calculations made, we can conclude that in order to conduct an advertising campaign, the company will need 183,250 rubles.

We calculate the economic benefit of the enterprise in table 14.

Today, the image is understood not just as a system of attributes corporate identity and formal techniques that emphasize the peculiarity of the company (branded clothing, graphic paraphernalia, etc.). The image with "an increase in the number of people who want to become unique" turns into total communication, that is, into communication carried out in all areas of activity, and not just in the external appearance of the company.

The components of the image as a total communication are:

1. Corporate philosophy.

2. History-legend of the company.

3. The appearance of the company.

4. Corporate culture.

5. Development of relations with society.

The company's image is a factor of customer confidence in the company and its product, a factor in the growth in the number of sales, loans, and therefore a factor of prosperity or decline for the company, its owners and its employees. At the same time, the image is a dynamic phenomenon, and, like the impression of a person, it can change under the influence of circumstances, new information, as a result of prolonged contacts.

The company's image depends not only on the quality of its products, but also on its social responsibility, those forms of activity that society regards as positive, corresponding to vital public interests and concerns.

Figure 18 - The main components of the image

In order to create the image of a successful, serious company, you must complete the following tasks:

Satisfy the desires of customers. Employees of the company must apply an individual approach to each client in order to identify all his needs and perform the service so that it meets the client's expectations and his desires. At the same time, it should be remembered that the unethical behavior of one employee can destroy the image of the company forever in the eyes of the client. Therefore, the staff of the firm must have communication skills.

Reliability and quality of implemented systems. One of the components of the company's image is the quality of the service provided. Accordingly, the company should introduce only high-quality equipment that would serve for a long time and be a reminder of a job well done.

Image support through the media, participation in various charity events, exhibitions. Maintaining the image is an essential factor in the long-term development of the company. It is necessary to constantly remind clients of the existence of the company. Participation in charitable evenings, in addition to the image, can also bring new customers, since the richest people in the city often take part in them.

Achieve public recognition.

Achieve public recognition by completing the following tasks:

The stability of the company. The company must work stably, without interruptions in supplies and personnel shortages. To avoid these problems, it is necessary to constantly monitor suppliers and personnel of the company.

High wages for employees. By raising wages, the company improves not only its image, but also the so-called internal image among employees. Thus, motivating the employee to a responsible and conscientious attitude to work.

Social responsibility.

The people working at the enterprise, their skills, knowledge, experience and health are the main resources of the company, on which the successful

activities of the entire company.

Therefore, the issues of staff development, creating the most comfortable working conditions and providing a competitive compensation package are extremely important for the company.

For this goal, it is necessary to solve the following tasks:

1. Support for the company's personnel. Personnel support also contributes to the formation of a positive internal image of the company. Includes: provision of good nutrition at lunchtime and partial compensation of the cost of food; organization and funding sports events for employees and members of their families; organization and financing of cultural events; partial compensation for treatment in sanatoriums, rest homes and children's camps; material aid.

2. Payment of necessary taxes. Paying the necessary development taxes social sphere in the country.

3. Allocation of funds for the retraining of personnel. It is necessary to develop and implement ongoing programs for the development of personnel in various areas: technical training, training in labor protection and safety, training to improve managerial skills for all levels of management. Development and implementation of the program " Personnel reserve", with the help of which it would be possible to renew the personnel resource.

3.4 Calculation of economic efficiency

It can be represented in a linear form as follows:

where p is the cost of one so-called rating unit;

S - the desired level of sales;

S max - the maximum level of sales volume (conditionally 100% coverage of the target audience).

Let's say Smax=1500000 million rubles, n 0=2000, p=10 rub. Then if the firm aims to achieve a sales level of 1,000,000 million rubles, it needs to reach 75% of the target audience (1,000,000/1500,000) with advertising, which will require payment of 1320 rating units (2000 x 0.66).

From this we can conclude: in order for the company's weekly sales to amount to 1,000,000 million rubles. 1320 rating units are needed to cover the target audience of 75%.

Table 14. Criteria values economic efficiency advertising campaign

Performance criteria	(expenses 80,000 rubles, trade margin 15%)			(expenses 183250 r. trade margin 15%)
			Change (+/-)			Change (+/-)
Trade turnover
Distribution costs
Working capital turnover ratio
Market share

According to the calculations, it can be seen that the introduction of a marketer into the staff and his activities led to positive results, as a result of the activities carried out, the company received significant profits, the percentage of sales increased by 1.71%, and the market share also increased to 17.1%.

CONCLUSION

The purpose of the presented graduation project was to introduce a new approach to modeling the activity of an enterprise, based on the planning of the activity of this enterprise. This approach has improved the efficiency of adoption management decisions and, as a result, significantly improve both managerial and economic efficiency.

In the graduation project, the main directions for increasing economic and managerial efficiency are considered in detail: reducing direct costs, increasing the efficiency of operational management, optimizing the production plan, increasing the efficiency of marketing activities, increasing the efficiency of managerial decision-making, optimizing organizational structures, effective interaction between business processes and structural divisions.
Recommendations are given on the introduction of the position of a marketer. The main aspects of the development of the marketing policy of the enterprise are considered, goals and objectives are defined, a strategy and marketing plan are developed, and recommendations are given for creating the image of the company.

The result of introducing a marketer into the staff and bringing marketing goals and objectives into action will make it possible to achieve an increase in economic and managerial efficiency in all areas considered, by optimizing the costs of financial and material resources, reducing the time for solving managerial tasks and ensuring close interconnection of the enterprise's business processes.

The costs of implementing the position of a marketer are taken into account. Quantitative indicators of economic and managerial efficiency of conducting advertising activities by a marketer are calculated. The effectiveness of the conducted promotions before the introduction of a marketer to the staff of the organization and after. Also, the rest of the employees have more time to solve. own tasks resulting in an increase in the efficiency of the entire department.

Summing up the results of the final qualifying work, the following conclusions can be drawn

In the first chapter of the diploma, we examined the theoretical foundations of enterprise planning.

Considered the essence of planning, what requirements must be met for competent and accurate planning of the enterprise. Identified five principles of planning activities in the organization. We also considered the types of planning and its role in the activities of the enterprise.

In the second chapter of the graduation project, the characteristics of the activities of the enterprise LLC IPP "Tekhnosvet" are analyzed.

LLC IPP "Tekhnosvet" is engaged in the sale of electrical products. The main purpose of the organization is to make a profit.

Organizational structure of OOO IPP Tekhnosvet. - linear-functional. This structure has a number of advantages - it is the simplest: it has one communication channel (vertically), each subordinate has only one boss. This contributes to clear and efficient management, increasing the responsibility of the manager for the efficiency of the work of the link he leads.

An analysis of the financial and economic condition of the company in the period from 2007–2009 was also made. The analysis data made it possible to see the whole picture of the company's activities as a whole: by the end of 2009, net profit decreased by 33%

In terms of profitability of the enterprise at the end of 2009 were also lower than in 2008, the profitability of the enterprise decreased by 4% and the profitability of sales increased by 2%. The decrease in the profitability of the enterprise and the decrease in net profit is associated with the global economic crisis, with a decrease in large solvent customers and a decrease in sales volumes, liquidity ratios are within the normative limits, and a slight increase is observed for them.

Thus, we can conclude that the company is solvent, liquid, but has an unstable financial condition.

In the course of the analysis of the external and internal environment of the organization, it was revealed that the most weak side is the lack of a marketer in the state of the enterprise, and the inefficiency of ongoing promotions.

Therefore, the company LLC IPP "Tekhnosvet" needs to improve its activities, increase economic efficiency.

The third chapter provides recommendations for improving the activities of the enterprise based on the weaknesses of the SWOT analysis. To improve the efficiency of the functioning of the organizational structure of OOO IPP Tekhnosvet, the following methods were proposed:

It is necessary to improve the marketing policy, and for this it is necessary to introduce the position of a marketer in the sales office in Chelyabinsk, to review the methods of conducting advertising campaigns for events held by the company, to introduce a flexible system of discounts for electrical products. All these improvements will attract new customers, increase sales, and, consequently, increase profits.

An effective marketing policy plan has been developed, the trajectory structure of the goal tree. This plan involves the methodical improvement of its position in the market by hierarchically achieving the intended goal.

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Annex D

Marketing Job Description

1. General Provisions

1.1. The marketer belongs to the category of specialists.

1.2. A person who has a higher professional (economic or engineering-economic) education and at least one year of experience in the specialty in the field of marketing is appointed to the position of a marketer.

1.3. A marketer is appointed to a position and dismissed from it by order of the general director of the organization.

1.4. A marketer must have analytical, communication, and forward planning abilities.

1.5. The marketer must know:

legislative regulations, methodological materials on the organization of marketing, assessment of the financial and economic condition and market capacity;

methods for studying market conditions and developing forecasts for the need for the service being sold;

methods of working with the media;

main technological and design characteristics and consumer properties the service being implemented, its advantages and disadvantages;

methods for studying the motivation of consumers, their attitude to the service being produced;

fundamentals of labor legislation;

Computer techologies;

organizational and administrative documents of the heads of the organization;

internal labor regulations;

rules and norms of labor protection;

ethics of business communication.

1.6. The marketer in his activities is guided by this job description.

1.7. The marketer reports directly to the director of the firm.

2. Job responsibilities

2.1. Study of the market for the sale of services.

2.2.1. Participates in the development of promotional strategies.

2.2.4. Prepares proposals for the formation of the corporate identity of the company and corporate design of promotional products.

The marketer has the right:

3.1. Request from managers, specialists and other employees of the company information and documents necessary for its implementation official duties.

3.2. Get acquainted with the draft decisions of the management of the enterprise relating to its activities.

3.3. Submit proposals for the management to improve the work related to the provisions of this job descriptions responsibilities.

3.4. Notify the immediate supervisor of all shortcomings in the activities of the enterprise identified in the course of the performance of their duties and make proposals for their elimination.

3.5. Require the management of the enterprise to assist in the performance of their official rights and duties.

4. Responsibility

4.1. The marketer is responsible under the labor and civil legislation:

for improper performance or non-performance of their official duties provided for by this job description;

for property damage and damage business reputation organizations;

for disclosure of trade secrets;

for failure to comply with orders, instructions and instructions from the leadership.

5. Working conditions

5.1. The mode of operation of a marketer is determined in accordance with the internal labor regulations established by the organization. Familiarized with the instructions: ______________ /____________ (signature) (full name) "__" ___________ ____

I APPROVE ______________________ (full name) Director of the enterprise (institution, organization) LLC IPP "Technosvet"

• Gross profit \u003d revenue - cost of production.
• Financial profit = financial income - financial expenses.
• Operating income = operating income - operating expenses.

The balance sheet profit is calculated as follows:

An important indicator is profitability, it is calculated as follows:

Most often, it is necessary to determine the return on capital, assets, products. The profitability of activities is calculated as the ratio of profit from sales to costs.

Important: for the base year when planning the criteria for economic efficiency, the current year of the business plan is taken.

Cash flow planning

Cash flow planning includes a forecast of cash receipts from all sources, it can not only be income from sales, but also interest from the sale of shares or the lease of land.

When forecasting the movement of funds, the following aspects are taken into account:

• the total amount of money invested in starting a business;
• assets and liabilities of the firm;
• forecast of profit (income from sales and interest on rent) and losses (expenses on materials and wages of workers employed on, inflation, payment of interest on a loan);
• evaluation of financial efficiency.

In performance planning, all cash costs and revenues are discounted and brought to present value.

Table 1 - Example of cash planning

Indicator	1st year	year	3rd year	4th year	5th year
Cash	X	X	X	xx	xxx
The arrival of money
Sales revenue	X	X	xx	xxx	xxx
Proceeds from the sale of shares	xx	X
Total income
Spending of money
Operating costs
Payment of salary
Raw material
Other costs
Capital investment
Payment of interest on a loan	X	xx	xx	X
Repayment of accounts payable	X	X	X	X	X
Paying income taxes					xx
Total Expenses
Total cash

When making a forecast, it is important to take into account such aspects as the inflation rate (taking into account the optimistic and pessimistic options) and risks.

The activities of the firm may depend on:

• commercial risk (includes aspects such as problems with the sale of goods or the activities of competitors);
• financial risk (includes aspects such as insufficient financing of the project, inability to return borrowed funds);
• production risk (includes aspects such as poor equipment, low quality products) and is a part for investors.

The balance of assets and liabilities is compiled based on the calculation of net profit and cash turnover.

Enterprise balance forecast

The company's balance sheet contains specific indicators that reflect the success of the company. The forecast is made at the end of each year, and all the features of the company's activities for the coming year are taken into account. This may be a loan of funds or attracting investors.

After drawing up the balance sheet, you can see the rate of return, return on assets and capital, the ratio of own to borrowed funds in the future.

The company's balance sheet might look like this:

Table 2 - Balance sheet of the enterprise

Assets	1st year	2nd year	Liabilities and capital	1st year	2nd year
Working capital:			Short-term obligations:
cash			short-term debt
accounts receivable			settlements with creditors and suppliers
inventory			Long-term debt
other			Tax debt
Main capital			Equity
Initial cost:			Profit to distribute
depreciation
book value of fixed capital
other
Tangible assets
Intangible assets
Total			Total

Summing up, reports are prepared containing the financial indicators of the business plan. Namely, income and expense statement, cash flow statement, asset and liability statement.

The financial plan, as an integral part of the business plan, involves the provision of all calculations for a period of up to 5 years, thanks to which you can see the main economic indicators, as well as identify the liquidity of the project model.

Features of different financial models

Clothing store:

1. For need start-up capital in the amount of 900 thousand rubles.
2. Store cost planning will include costs for rent, payment utility bills, purchase of goods and equipment, as well as wages. You also need to spend money on advertising the store.
3. The profitability of the clothing store will be about 50%.

Goose Farm:

1. financial model goose farm contains calculations on a large number of indicators of economic efficiency, because the farm will require borrowed funds for the purchase of equipment and the arrangement of bird habitats, the lease or purchase of agricultural equipment and transport, the arrangement of a reservoir and places for birds to walk, and the rent of a slaughterhouse.
2. Opening a goose farm is a model of a large-scale project with large investments, but with a herd of 1000 heads (more than 70% of which are females), you can get an annual income of 9 million rubles.

Tattoo parlor:

1. The initial costs of the tattoo parlor are 800 thousand rubles.
2. The average amount left by one visitor is 2500 rubles.
3. The monthly expenses of the tattoo parlor are in the range of 85 thousand rubles.
4. Net profit is 100 thousand rubles.

An example of a coffee shop financial plan

When planning the financial model of a coffee shop, it is necessary to take into account what will depend on the location, prices, quality of service, as well as the services provided.

Table 3 - Financial performance indicators of the coffee house for the first year

Consider an example financial model when there is 1 million rubles to open a coffee shop. equity and 12 million in debt to be repaid within a year with an interest of 18%. We make a forecast for two years, since the project should pay off in a year.

Indicators	Total
Net profit (thousand rubles)	2668
Own funds(thousand roubles.)	1000
Product profitability (%)

 

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