Criteria for evaluating the effective work of the planning and economic department of the enterprise. Requirements for the qualifications of the head of the planning and economic department

APPROVED
General manager
____________________
____________________
"___"_______ ____ G.

POSITION
about the planning and economic department of the enterprise

1. GENERAL PROVISIONS

1.1. The planning and economic department (hereinafter referred to as the "department") is a structural unit of the enterprise.
1.2. The department was created on the basis of the order of the General Director N _____ dated "__" _______ ____
1.3. The employees of the department are appointed and dismissed on the basis of the decision of the General Director on the recommendation of the Head of the department.
1.4. The department in its work is guided by:
- federal laws Russian Federation;
- by decrees and orders of the President of the Russian Federation;
- decrees and orders of the Government of the Russian Federation;
- laws ___________________ (indicate the subject of the Russian Federation);
- the charter of the enterprise;
- this Regulation.
1.5. The department should have documents and materials on the following issues:
- methodological materials related to the economy of the enterprise;
- strategy and development prospects of the enterprise; industry development prospects;
- profile, specialization and features of the structure of the enterprise;
- organization of the development of long-term and current plans of production and economic activities of the enterprise;
- the procedure for developing business plans;
- the system of economic standards and indicators of the enterprise;
- methods of economic analysis of indicators of production and economic activities of the enterprise and its divisions;
- the procedure for determining the cost of marketable products, developing standards for material and labor costs, wholesale and retail prices;
- determination methods economic efficiency introducing new technology and technologies, measures to increase the competitiveness of products, improve the organization of labor and management;
- the basics of production technology;
- single state system office work;
- methods of effective use of office equipment and other technical means of managerial work;
- internal rules work schedule; rules and regulations of labor protection.

2. STRUCTURE OF THE DEPARTMENT

2.1. The structure and staffing of the department is approved by the General Director of the enterprise.
2.2. The department is managed by the Head of the department.
2.3. The department includes (indicate the structural unit of the department):

- __________________________________________;
- __________________________________________;
- __________________________________________;
- __________________________________________.

3. MAIN TASKS OF THE DEPARTMENT

3.1. Work on economic planning at the enterprise, aimed at organizing rational economic activity in accordance with the needs of the market and the possibilities of obtaining the necessary resources.
3.2. Development of an enterprise strategy in order to adapt its economic activity and management system to the changing external and internal economic conditions in the market.
3.3. Conducting a comprehensive economic analysis of all types of enterprise activities.
3.4. Statistical accounting for all production and technical and economic indicators of the enterprise.
3.5. Accounting and analysis of the results of production and economic activities of the Enterprise.
3.6. Technical and economic planning of the activities of the company's divisions.

4. FUNCTIONS OF THE DEPARTMENT

In accordance with the tasks assigned to it, the department carries out the following functions:
4.1. Economic planning of work at the enterprise, aimed at organizing rational economic activity in accordance with the needs of the market and the possibilities of obtaining the necessary resources, identifying and using production reserves in order to achieve the highest efficiency of the enterprise.
4.2. Preparation of draft current plans by divisions of the enterprise for all types of activities in accordance with orders of consumers of products, works (services) and concluded contracts, as well as justifications and calculations for them.
4.3. Drawing up medium-term and long-term integrated plans industrial, financial and commercial activities(business plans) of the enterprise.
4.4. Bringing planned targets to the divisions of the enterprise.
4.5. Development of progressive planned technical and economic standards for material and labor costs, projects of wholesale and retail prices for the company's products, tariffs for work (services), taking into account supply and demand and in order to ensure the planned amount of profit, drawing up standard cost estimates for products and monitoring their entry into them current changes in the planned and estimated prices for the main types of raw materials, materials and semi-finished products used in production, the estimated cost of marketable products.
4.6. Preparation of opinions on projects of wholesale prices for products supplied to the enterprise.
4.7. Conducting a comprehensive economic analysis of all types of enterprise activities and developing measures for effective use capital investments, material, labor and financial resources, increasing the competitiveness of manufactured products, labor productivity, reducing the costs of production and sales of products, increasing the profitability of production, increasing profits, eliminating losses and non-productive costs.
4.8. Control over the implementation of planned targets by the divisions of the enterprise, as well as statistical accounting for all production and technical and economic indicators of the enterprise, preparation of periodic reports on time, systematization of statistical materials.
4.9. Preparation of proposals for specific areas of market research in order to determine the prospects for the development of the enterprise, coordination of research aimed at increasing the efficiency of its production and economic activities.
4.10. Development of rational accounting documentation.
4.11. Development of methodological materials on the technical and economic planning of the activities of the enterprise divisions, the calculation of the economic efficiency of the introduction of new equipment and technology, organizational and technical measures aimed at increasing the competitiveness of products, works (services).
4.12. Development of unified planning documentation, economic standards, introduction of mechanized and automated processing planned and accounting information.
4.13. Providing methodological guidance to the activities of others structural units on economic issues.
4.14. Implementation, within the framework of its competence, of conducting office work, the formation and sending / receiving of correspondence and other information via electronic communication channels.
4.15. Implementation of the organization of maintenance of normative and reference information related to the functions of the department.
4.16. Ensuring, within the limits of its competence, the protection of information constituting a state secret and other information of limited distribution.
4.17. Implementation, in accordance with the legislation of the Russian Federation, of work on the acquisition, storage, accounting and use of archival documents generated in the course of the department's activities.
The assignment to the department of functions that are not within the competence of the department is not allowed.

To solve the tasks assigned to it, the scientific and technical department has the right to:
5.1. To request, in the prescribed manner, from the structural divisions of the enterprise information (materials) on issues within the competence of the department.
5.2. Create expert and working groups on the issues of economic planning at the enterprise.
5.3. Conduct, within the limits of their competence, in the prescribed manner, negotiations with third-party organizations, sign contracts.
5.4. Use funds allocated to finance priority areas economic development enterprises.
5.5. Organize, if necessary, an examination of targeted scientific, technical and innovative programs and projects.
5.6. Make proposals on issues within the competence of the department in the form of projects.

6. INTERACTION WITH STRUCTURAL UNITS OF THE ENTERPRISE

6.1. In progress production activities the enterprise department interacts with the following structural divisions:

- ______________________________________________________________,
- ______________________________________________________________,
- ______________________________________________________________.

7. LIABILITY

7.1. The head of the department bears full responsibility for the quality and timeliness of fulfilling the tasks and functions assigned by this Regulation to the department.
7.2. The degree of responsibility of other employees is established by job descriptions.
7.3. The head and other employees of the department are personally responsible for the compliance of the documents they draw up and operations with correspondence with the legislation of the Russian Federation.

8. CRITERIA FOR ASSESSING THE DEPARTMENT'S PERFORMANCE

8.1. Timely and high-quality implementation of the set goals and objectives.
8.2. Quality execution functional responsibilities.

Head of the Planning and Economic Department:
________________________________________
_________________/______________________

Added to the site:

1. General Provisions

1.1. The planning and economic department, being an independent structural unit of the enterprise, is created and liquidated by the order of [name of the position of the head of the enterprise].

1.2. The department reports directly to [name of the position of the head of the enterprise].

1.3. The department is headed by a chief appointed to the position by order of [name of the position of the head of the enterprise].

1.4. The head of the planning and economic department has [fill in the required] deputy (s).

1.5. The duties of the deputy (s) are determined by the head of the planning and economic department.

1.6. Deputy (s) and heads of structural divisions (bureaus, sectors, etc.) as part of the planning and economic department, other employees of the department are appointed and dismissed by order of [name of the position of the head of the enterprise] on the proposal of the head of the planning and economic department.

1.7. In its activities, the department is guided by:

The charter of the enterprise;

By this regulation;

- [write in what you want].

1.8. [Enter what you want].

2. Structure

2.1. The structure and staffing of the department is approved by the [name of the position of the head of the enterprise], based on the specific conditions and characteristics of the enterprise, as advised by the head of the planning and economic department and in agreement with the [personnel department, organization and remuneration department].

2.2. The economic planning department may include structural divisions (services, groups, sectors, bureaus, etc.).

For example: bureau (sector, group) of economic planning, bureau (sector, group) of accounting, bureau (sector, group) of economic analysis and forecast, bureau (sector, group) of statistics, bureau (sector, group) of calculation and formation of planning and calculation prices.

2.3. The regulations on subdivisions of the planning and economic department (bureaus, sectors, groups, etc.) are approved by the head of the planning and economic department, and the distribution of duties between the employees of the subdivisions is carried out [by the heads of bureaus, sectors, groups; deputy head (s) of the planning and economic department].

2.4. [Enter what you want].

3. Tasks

The economic planning department has the following tasks:

3.1. Formation of a unified economic policy of the enterprise based on the analysis of the state and development trends of the industry.

3.2. Analysis of the economic condition of the enterprise.

3.3. Economic planning aimed at the efficient use of all types of resources in the production and sale of products (works, services).

3.4. Formation of the pricing policy of the enterprise.

3.5. Organization and methodological support for the development of programs, long-term and short-term forecasts of the economic development of the enterprise.

3.6. Improving the concept of planning costs for the implementation of the enterprise, for investment programs.

3.7. Control over the implementation of the legislation of the Russian Federation in the field of economics by the divisions of the enterprise.

3.8. Development of projects of wholesale and retail prices for products sold, as well as prices for services.

3.9. [Enter what you want].

4. Functions

The economic planning department has the following functions:

4.1. Organization and general management of the development and preparation for the approval of draft long-term and current plans economic activity and enterprise development.

4.2. Management of the preparation of mid-term and long-term comprehensive plans for production, financial and commercial activities (business plans) of the enterprise, coordination and linking of their sections.

4.3. Formation and definition of an economic strategy for the development of an enterprise in order to adapt its economic activity and management system to the changing external and internal economic conditions in the market.

4.4. Leading the preparation of drafts of current plans by divisions of the enterprise for all types of activities in accordance with the orders of counterparties and concluded contracts.

4.5. Development of forecasts for the economic development of the enterprise in accordance with the needs of the market.

4.6. Development of planned technical and economic standards for material and labor costs, projects of wholesale and retail prices for the company's products, tariffs for work (services), taking into account supply and demand and in order to ensure the planned amount of profit.

4.7. Drawing up normative cost estimates of products and monitoring the introduction of current changes in the planned and estimated prices and for the main types of raw materials, materials and semi-finished products used in production.

4.8. Preparation of opinions on projects of wholesale prices for the company's products.

4.9. Analysis of price increases for similar competitors' products.

4.10. Submitting proposals to revise prices for highly profitable products.

4.11. Identification of unprofitable products, development of measures to remove them from production.

4.12. Comprehensive analysis of all types of enterprise activities.

4.13. Planning the volume of capital investments and operating funds for centralized payment for equipment and inventory based on requests from production and technical departments of the enterprise.

4.14. Development of measures for the efficient use of capital investments.

4.15. Determination of capital investment limits.

4.16. Development of measures to increase labor productivity, reduce the costs of production and sales of products, increase the profitability of production, increase profits, eliminate losses and non-productive costs.

4.17. Organization and coordination of research to determine the conditions for increasing the competitiveness of products and the development of appropriate measures based on the results obtained.

4.18. Preparation and submission to the main accounting department, the department of organization and remuneration of labor proposals for the establishment (change) official salaries certain positions and categories of employees of the enterprise.

4.19. Preparation of proposals for specific areas of market research in order to determine the prospects for the development of the enterprise.

4.20. Control over the implementation of the planned targets by the divisions of the enterprise.

4.21. Statistical accounting for all production and technical and economic indicators of the enterprise, systematization of statistical materials.

4.22. Training statistical reporting on time.

4.23. Development of measures to ensure a saving regime, reduce the costs of production and sale of products, identify the possibility of additional production of products, if necessary.

4.24. Preparation, justification and agreement with:

The Finance Department - the revenue and expenditure parts of the budget;

Capital Construction Department - limits of capital investments for construction and purchase of equipment;

By the Science Department, the Social Development Department and the Personnel Training Department - the cost of financing research work, social development enterprises, training.

4.25. Development of economic standards for the costs of carrying out the activities of the enterprise and their submission for approval to the financial department, adjusting them taking into account inflationary processes.

4.26. Development and communication to the structural divisions of the enterprise of the projected volumes of production (performance of work, provision of services) in conjunction with the amount of funding.

4.27. Development of plans for operating costs for the implementation of the company's activities by sources of funding for the year and by quarters.

4.28. Preparation of proposals, justifications and calculations for the costs of scientific research, experimental design, experimental work and development, overhaul buildings and structures, communicating cost plans to the financial department.

4.29. Determination of the volume of expenses for professional development of employees based on forecasts of the need for personnel training for the enterprise.

4.30. Development and coordination with the financial department and the main accounting department of calculations for mobilization own funds enterprises.

4.31. Analysis of the existing management structures of the enterprise and preparation of proposals for their further improvement.

4.32. Development of methodological materials on the technical and economic planning of the activities of the enterprise divisions, the calculation of the economic efficiency of the introduction of new equipment and technology, the implementation of organizational and technical measures aimed at increasing competitive products (works, services).

4.33. Development of unified documentation, economic standards, introduction of means of mechanized and automated processing of planning and accounting documentation.

4.35. Organization of exchange of experience economic work, holding seminars-meetings to improve the qualifications of employees of the financial and economic divisions of the enterprise and third-party organizations, with the involvement of the relevant services of the enterprise.

4.36. [Enter what you want].

5. Rights

5.1. The Economic Planning Department has the right to:

To give the structural divisions of the enterprise instructions on the methodology of economic calculations, accounting and planning, which are mandatory for the divisions;

Require and receive from all structural divisions of the enterprise the information necessary to perform the tasks assigned to the department;

Independently conduct correspondence on economic planning and statistical reporting, as well as on other issues that are within the competence of the department and do not require approval from the head of the enterprise;

To represent in the prescribed manner on behalf of the enterprise on issues related to the competence of the department in relations with state and municipal authorities, as well as other enterprises, organizations, institutions;

Check the correctness and validity of estimates, calculations, other accounting and reporting documentation drawn up by the structural divisions of the enterprise;

Submit proposals to the management of the enterprise on bringing the employees of the enterprise to material and disciplinary liability based on the results of inspections;

Conduct meetings and participate in meetings held at the enterprise on the production and economic activities of the enterprise;

To attract, in the prescribed manner, specialists from structural divisions of the enterprise, experts from third-party organizations to participate in the performance of work on issues within the competence of the department in accordance with these regulations;

- [write in what you want].

5.2. The head of the planning and economic department endorses all documents related to the production and economic activities of the enterprise (plans, contracts, reports, estimates, certificates, etc.).

5.3. The head of the planning and economic department has the right to make proposals to the personnel department and the management of the enterprise on the movement of employees of the department, their reward for successful work, as well as proposals to impose penalties on employees who violate labor discipline.

5.4. Draft orders, regulations, instructions and other documents affecting economic work, management structures and staffs are subject to mandatory approval from the planning and economic department.

5.5. [Enter what you want].

6. Relationships (service connections) **

To perform the functions and exercise the rights provided for by this regulation, the planning and economic department interacts:

6.1. With the financial department on questions:

Receipt:

Financial and credit plans;

Execution reports financial plans;

Results financial analysis;

Methodological and instructional materials on the issues financial activities enterprises;

- [write in what you want].

Provisions:

Medium and long-term plans for the production activities of the enterprise;

Copies of planned economic targets assigned to the divisions of the enterprise;

Planned technical and economic standards for material and labor costs;

Drafts of wholesale and retail prices for the company's products, tariffs for work and services;

The results of the economic analysis of all types of activities of the enterprise;

- [write in what you want].

6.2. With the chief accountant on the following issues:

Receipt:

Balance sheet and operational summary reports on income and expenditure of funds;

Calculations wages;

Preliminary calculations of depreciation charges;

Accounting data for property, liabilities and business transactions, incoming fixed assets, inventory and cash;

- [write in what you want].

Provisions:

Projects of wholesale and retail prices for products (tariffs for work and services);

Reports on the implementation of plans by structural divisions and the enterprise as a whole;

- [write in what you want].

6.3. With production units on the following issues:

Receipt:

Reports on the implementation of the plan for the production of products;

Information on the consumption of raw materials and materials per unit of production;

Reports on elimination of losses and reduction of non-production costs;

Cost data labor resources, use of working time;

- [write in what you want].

Provisions:

Production plans for a month, quarter, year;

Activity analysis results production units for previous planning periods with recommendations for identifying opportunities for a more complete and even load of production facilities, equipment and production areas;

- [write in what you want].

6.4. With the department of the chief technologist on the following issues:

Receipt:

Data required for economic planning, forecasting and analysis;

Projects of promising and current plans for the development and implementation of resource and environmentally friendly technological processes and modes of production of products manufactured by the enterprise (work performed, services rendered);

Data for calculations to reduce the cost of production (calculations of reducing the energy and material consumption of products, the labor intensity of its production with the application of forecasts of changes in product quality);

Data required for the approval of the product nomenclature;

- [write in what you want].

Provisions:

Production plans for a month, quarter, year as a whole for the enterprise and for individual structural divisions;

Calculations to reduce the cost of production (calculations to reduce energy and material consumption of products, labor intensity of its production);

Calculations of the economic efficiency of the introduction of new types of products and technologies;

- [write in what you want].

6.5. With the department of material and technical supply on the following issues:

Receipt:

Calculations of the need for material resources (raw materials, materials, semi-finished products, equipment, fuel, energy, etc.);

Data on changes in prices for material resources from suppliers;

Projects of long-term and current plans for logistics production program, maintenance and repair needs of the enterprise and its divisions;

Procurement plans implementation reports;

- [write in what you want].

Provisions:

The results of the analysis of the activities of the department of material and technical supply for the previous planning periods;

Calculations of the required volumes of stocks of material resources;

- [write in what you want].

6.6. With the sales department on questions:

Receipt:

Product shipment plans and schedules;

Reports on the fulfillment of plans for shipment to customers finished products;

Data on the state of stocks of finished products and their compliance with the approved standards;

Reports on the implementation of delivery schedules and other terms of contracts;

- [write in what you want].

Granting;

Plans for the sale of products (performance of work, provision of services) for a month, quarter, year;

Production plans for the conclusion of contracts with contractors;

Approved prices for products (work, services);

- [write in what you want].

6.7. With the marketing department on questions:

Receipt:

Generalized information on the demand for the products manufactured by the enterprise (work performed, services rendered), including on individual items of the nomenclature;

Information about competitive environment on pricing policy, on the volume of turnover, competitiveness, speed of product sales;

Information about the state of the market for goods (works, services);

Data required for the formation of the company's product nomenclature;

- [write in what you want].

Granting;

Plans for the production of products (performance of work, provision of services) for a month, quarter, year;

Changes in production plans for individual items of the commodity nomenclature, introduced on the basis of marketing research;

Projects of wholesale and retail prices for products (tariffs for work and services) for marketing analysis;

- [write in what you want].

6.8. With the department of organization and remuneration on the following issues:

Receipt:

Calculations of labor costs per unit of production;

Labor plans of structural divisions of the enterprise and a system of labor indicators;

Proposals for the formation of wages;

The list of measures to increase labor productivity and quality of work, improve the use of working time;

Reports on the formation of payroll funds for structural divisions;

- [write in what you want].

Provisions:

Plans for the production of products (performance of work, provision of services);

- [write in what you want].

6.9. With the legal department on the following issues:

Receipt:

Clarifications current legislation and the order of its application;

Analysis of changes and additions to financial, tax, civil legislation;

- [write in what you want].

Provisions:

Requests to find the necessary regulatory legal documents, as well as to clarify the current legislation;

- [write in what you want].

6.10. From [name of structural unit] on issues:

Receipt:

- [enter what you want];

- [write in what you want].

Provisions:

- [enter what you want];

- [write in what you want].

7. Responsibility

7.1. The head of the planning and economic department is responsible for the proper and timely performance by the department of the functions provided for by this regulation.

7.2. The head of the planning and economic department is personally responsible for:

Organization of the activities of the department for the implementation of tasks and functions assigned to the planning and economic department;

Organization in the department of operational and high-quality preparation and execution of documents, record keeping in accordance with current regulations and instructions, as well as the use of information by the employees of the department strictly for official purposes;

Timeliness and quality of execution of documents and orders of the company's management;

Creation of conditions for the production activities of employees of the department;

Compliance by employees of the department of labor and production discipline;

Ensuring the safety of the property in the department and compliance with fire safety rules;

- [enter what you want];

- [write in what you want].

7.3. The responsibility of employees of the planning and economic department is established by job descriptions.

7.4. [Enter what you want].

Head of structural unit

[initials, surname]

[signature]

[day month Year]

Agreed:

[official with whom the regulation is agreed]

[initials, surname]

[signature]

[day month Year]

Head of the legal department

[initials, surname]

[signature]

[day month Year]

If the statute on the planning and economic department of the enterprise defines the goal "Increasing the efficiency of the use of all types of enterprise resources", then the criteria for assessing the effective work of this department will be at least:

ü turnover of all types working capital;

ü relative saving of resources (presence or absence);

ü change in the level of costs by 1 rub. products;

ü return on assets;

ü labor productivity;

ü investment payback period, profitability of specific types of financial investments.

Let's consider each criterion in more detail:

1. The turnover of working capital is the duration of one complete circulation of funds, from the first to the third phase. The faster the circulating assets go through these phases, the more products the enterprise can produce with the same amount of circulating assets. In different business entities, the turnover of working capital is different, since it depends on the specifics of production and the conditions for selling products, on the features in the structure of working capital, the company's solvency and other factors.

The calculation of the turnover of working capital can be carried out both according to plan and in fact. Planned turnover can be calculated only for standardized working capital, actual - for all working capital, including non-standardized ones. Comparison of the planned and actual turnover reflects the acceleration or deceleration of the turnover of normalized working capital. With the acceleration of turnover, the current assets are released from the turnover, with a slowdown, there is a need for additional involvement of funds into the turnover. The turnover can be determined both general and private. The duration of one turnover in days is determined based on the formula:

where O is the duration of one revolution;

С0 - balances (average annual or at the end of the forthcoming (reporting) period), rubles;

T is the volume of commercial products (at cost or in prices), rubles;

D - number of days in reporting period.

The turnover ratio shows the number of revolutions made by circulating assets (for half a year, quarter), and is determined by the formula:

Ko = T / Co

where Ko is the turnover ratio, i.e. the number of revolutions.

The total turnover characterizes the intensity of the use of circulating assets in general for all phases of the circulation, without reflecting the peculiarities of the circulation of individual elements or groups of circulating assets. In the indicator total turnover as it were, the process of improving or slowing down the turnover of funds in certain phases is leveled.

Relative saving of resources (presence or absence) is an economy that characterizes a decrease in the actual consumption of resources in relation to their planned level of consumption, taking into account the fulfillment of the plan for the volume of production (or its dynamics in the reporting period compared to the baseline. It is determined by subtracting the size of the actual consumption of specific types resources from their consumption according to the plan (or in the base period), adjusted for the index (level) of the plan fulfillment in terms of the volume of production (or taking into account the dynamics in comparison with the base period). The presence of relative savings means that the actual consumption of one or another type of resources per unit of production was below the planned rates (report in the base period).

3. The most generalizing indicator of the cost of production, expressing its direct relationship with profit, is the level of costs per 1 ruble of marketable output:

Costs for 1 rub TP = W / TP

where З - the total amount of production costs,

TP is a commercial product.

Direct influence on the change in the level of costs for 1 rub. marketable products are rendered by factors that are in direct functional connection with it: a change in the volume of output, its structure, a change in the level of prices for products, a change in the level of specific variable costs, change in the amount of fixed costs.

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COURSE WORK

By subject: Operational management production

On the topic: “Organization of effective work of the planning and economic department of the enterprise. Formation of performance criteria "

ANNOTATION

Organization of effective work of the planning and economic department of the enterprise. Formation of performance criteria. Course work.

Chelyabinsk, 2012. - 28 p.

The bibliography includes 15 references.

The term paper consists of two chapters.

The first chapter is devoted to the theoretical foundations of the work of the planning and economic department of the enterprise: tasks, functions, organization of work.

The second chapter analyzes the practical aspects of the effective work of the planning and economic department, namely the formation of efficiency criteria.

INTRODUCTION

2.1 Formation of performance criteria

2.2 Criteria for evaluating the effective work of the planning and economic department

CONCLUSION

LITERATURE

INTRODUCTION

In conditions market economy sustainability and success of any enterprise can only be ensured by effective planning of its economic activities. Planning functions in areas such as planning the activities of a single business unit and planning business relations. Planning, as the central link in management, encompasses a system of principles, methods, forms and techniques for regulating the market mechanism in the use of limited resources in order to increase the competitiveness of an economic entity.

The essence of planning in a market economy lies in the scientific substantiation at enterprises of the future economic goals of their development and forms of economic activity, the choice of the best schemes for their implementation, based on the most complete identification of the types, volumes and timing of goods required by the market, the performance of work and the provision of services and the establishment of such indicators of their production, distribution and consumption, which at full use limited production resources can lead to the achievement of predictable future quantitative and qualitative results. These responsibilities at the enterprise are performed by the planning and economic department. This determines the relevance of the topic. term paper.

The object of the course work is the planning and economic department of the enterprise.

The subject of this study is the process of organizing the work of the planning and economic department and its effectiveness.

The purpose of this course work is to study the organization of the effective work of the planning and economic department at the enterprise. To achieve this goal, it is necessary to solve the following tasks:

1) familiarization with the concept of intrafirm planning;

2) study of the function, tasks of the planning and economic department;

3) a study of the organization of the work of the planning and economic department;

4) consideration of the process of formation of performance criteria;

5) analysis of criteria for evaluating the effective work of the planning and economic department.

The solution of problems is carried out by sequential consideration of each paragraph of the work.

To write a term paper, the literature of domestic authors was used, such as Mironova A.V., Ilyin A.P., Taburchak P.P., as well as Internet resources.

CHAPTER 1. THEORETICAL BASIS OF WORK PLANO-ECONOMIC DEPARTMENT OF THE ENTERPRISE

1.1 Internal planning as a critical management function

A plan is an official document that reflects the forecast for the development of an organization in the future, intermediate and final tasks, goals facing it and individual departments; coordination mechanism current activities and resource allocation; contingency strategy.

The essence of planning is manifested:

1. In concretizing the development goals of all firms and each unit separately for a specified period.

2. Determination of the economic task, means and their achievement, timing and sequence of implementation.

3. Revealing the material, labor and financial resources necessary for solving the assigned tasks.

Thus, the purpose of planning, as a management function, is to strive in advance to take into account, if possible, all internal and external factors, providing favorable conditions for the normal functioning and development of the organization. Therefore, planning is designed to ensure the relationship between certain divisions of the enterprise, including the entire technological chain:

1. Research work

2. Production and marketing

3. The relationship of marketing with control.

This activity relies on identifying and forecasting consumer demand, analyzing weak and strengths organization, assessment of available resources and prospects for the development of market conditions.

The need and need for planning results from the following:

1. Socialization of production.

2. Specialization and cooperation of production within the framework of public economy.

3. The presence of numerous structural divisions within the firm.

4. Close inter-firm relations with suppliers of raw materials, including a single technological process.

5. Requirements of scientific and technological progress - to quickly take into account and master the latest achievements of science and technology.

Planning tasks:

Prospective planning should determine the general strategic goals and directions of the firm's development, resources are needed for this and the stages of solving the assigned tasks.

Current planning is focused on the actual achievement of the intended goals, based on specific conditions and market conditions, at each this stage development. The current plan is broken down, long-term plans are concretized, taking into account the specific situation.

The planning principles include:

1) Ranking of objects according to the degree of importance;

2) automation of the planning system;

3) balance of the plan;

4) continuity of strategic and tactical plans;

5) application of scientific approaches and methods to planning;

6) social orientation plan;

7) providing feedback;

8) the economic feasibility of the planned indicators;

9) the consistency of the plan with the parameters of the external environment;

10) adaptability to the situation.

Planning types:

Ш On the subject of planning - target, funds planning, program, action planning;

Ш By the degree of coverage: - general and private;

Ш By the form of execution - text and graphic;

Ш By the form of functioning - global, outline, detailed;

Ш By terms - short-term, medium-term, long-term.

Ш By the depth of planning - sales, production, procurement, investments, finance, personnel;

The following types of plan are also distinguished:

1) Financial plans - costs, preparation of production, plan of expenses and income, cash plan, balance plan.

2) Structural and organizational - planning the location of the enterprise, production planning, planning the areas of activity of departments, sections.

1.2 Tasks and functions of the planning and economic department

The planning and economic department is an independent structural unit of the enterprise. The department is created and liquidated by order of the director of the enterprise. In most cases, the planning and economic department reports directly to the commercial director.

The leadership of the planning and economic department is as follows: the department is headed by the head of the planning and economic department, who is appointed to the position by order of the director of the enterprise. The head of the planning and economic department has one or several deputies. The duties of the deputy are determined by the head of the IEE. The deputy and heads of structural divisions as part of the planning and economic department, other employees of the department are appointed and dismissed by order of the director of the enterprise on the proposal of the head of the planning and economic department.

The composition and staffing of the planning and economic department is approved by the director of the enterprise based on the conditions and characteristics of the enterprise's activities as advised by the head of the planning and economic department and in agreement with the personnel department, the department of organization and remuneration, etc.

The department includes structural divisions, groups of specialists. The head of the planning and economic department distributes responsibilities between the department employees and approves them job descriptions.

The tasks of the planning and economic department of the enterprise are:

1) the formation of a unified economic policy of the organization based on the analysis of the state and development trends of the industry to which the given enterprise belongs;

2) improvement of the program for planning expenses for the implementation of the activities of the enterprise, investment programs;

3) the formation and determination of the economic direction of the organization's development in order to adapt its economic activities and management system to external and internal economic factors changing in market conditions;

4) guidance in the preparation of draft current plans by divisions of the organization for all types of economic activities in accordance with orders of counterparties and concluded contracts;

5) identification of unprofitable products, development of measures to remove these products from production;

6) a complete (comprehensive) analysis of all types of activities of the organization;

7) organization and coordination of research to determine the conditions for increasing the competitiveness of products and the development of appropriate measures based on the results obtained;

8) preparation of proposals on specific areas of market research in order to determine the prospects for the development of the enterprise;

9) statistical accounting for all production and technical and economic indicators of the organization's work, systematization of statistical materials;

10) preparation of economic and statistical reports on time;

11) development and communication to the structural divisions of the organization of the projected volumes of production in conjunction with the amount of funding;

12) development of standardized documentation, economic samples, introduction of information automated systems processing of planning and accounting documentation;

14) organizing the exchange of experience in economic work, holding seminars to improve the qualifications of employees of the financial and economic divisions of the organization and third-party enterprises.

The functions of PEO include:

1. Economic planning and analysis of the economic state of the organization, as well as control over the implementation of the organization's divisions of legislation in the field of economics;

2. Development and preparation for approval of projects of long-term and retrospective plans for economic activity and enterprise development;

3. Management of the preparation of mid-term and long-term comprehensive plans for production, financial activities, business plans of the company, coordination and linking of their sections;

4. Planning the volume of capital investments and operating funds to pay for equipment and inventory based on applications from production and technical departments of the enterprise, as well as determining the limits of such capital investments and developing measures for the effective use of capital investments;

5. Development of measures to increase labor productivity, increase the profitability of production, increase profits, reduce costs of production and sale of products, eliminate losses and costs;

6. Preparation of proposals, justifications and calculations for the costs of R&D, capital repairs of fixed assets, bringing cost plans to the financial department;

7. Determination of the volume of costs for retraining of personnel based on forecasts of personnel needs for the organization;

8. Formation of the organization's pricing policy and the development of forecasts for the economic development of the organization in accordance with market needs;

9. Development of planned technical and economic standards for material and labor costs, projects of wholesale and retail prices for the company's products, tariffs for work (services), taking into account supply and demand and in order to ensure the planned amount of profit.

10. Drawing up normative cost estimates of products and control over the introduction of current changes in the planned and estimated prices for the main types of raw materials, materials that are used in production.

1.3 Organization of work of the planning and economic department

The documents on the basis of which the work of the PEO is carried out are legislative and regulations, regulations on PEO, on its divisions, job descriptions of department employees, as well as internal regulations.

All services of the enterprise, both production and functional, are involved in planning their activities. In workshops and departments, economic planning bureaus or professional groups... The structure of the economic planning services of enterprises depends, first of all, on the size of production, product characteristics, market position, form of ownership, level of solvency, etc. With a shopless management structure, planning functions are performed by top-level economists. Each enterprise independently chooses the structure of its planning and economic bodies.

In the process of implementing tasks and performing its functions, the planning and economic department interacts with various departments of the organization:

· With the financial department of financial and credit plans to receive reports on the implementation of financial plans and the results of financial analysis, methodological and instructional materials on financial activities; on the provision of medium-term and long-term plans for the organization's production activities, planned technical and economic standards for material and labor costs, the results of economic analysis of all types of enterprise activities;

· With the main accounting department of the data necessary for economic planning, forecasting and analysis;

With production departments to receive and submit reports on the implementation of the plan for the production of products, data on labor costs, the use of working time, on the results of the analysis of the activities of production departments for previous planning periods with recommendations for a more complete and even load of production capacities;

· With the department of the chief technologist on the issues of obtaining data necessary for economic planning, forecasting and analysis, projects of perspective and retrospective development plans and the introduction of resource-saving technological processes;

with the department of material and technical supply, sales, marketing organization and remuneration, legal department, etc.

The Economic Planning Department is authorized to:

§ give structural divisions of the organization guidelines for economic calculations, for accounting and planning, which are mandatory for subdivisions;

§ to request and receive from all structural divisions of the enterprise information that is necessary to perform the tasks assigned to the department;

§ independently conduct correspondence on economic planning and statistical reporting, as well as on other issues that fall within the competence of the department and do not require approval from the head of the enterprise;

§ to represent on behalf of the enterprise on issues related to the competence of the PEO, in relations with state and municipal bodies, other enterprises, organizations, institutions;

§ check the correctness and validity of estimates, calculations, other accounting and reporting documentation drawn up by the structural divisions of the organization;

§ hold meetings and participate in meetings held at the enterprise on the production and economic activities of the enterprise;

§ to attract, in the prescribed manner, specialists from structural divisions of the enterprise, experts from third-party organizations to participate in the review and performance of work on issues within the competence of the department.

However, despite the breadth of the rights of the planning and economic department, it is responsible for the proper and timely implementation of the functions assigned to it, tasks that are reflected in the Regulations on the department.

It is also necessary to note the responsibility of the head of the planning and economic department: he is personally responsible for organizing the activities of the department to fulfill the tasks and functions assigned to the department, for organizing the operational and high-quality preparation and execution of documents in the department, for maintaining office work in accordance with the current rules and instructions, as well as for the use of information by the employees of the department strictly for official purposes, the timeliness and quality of execution of documents and orders of the management of the enterprise, for the creation of conditions for the production activities of the employees of the department.

High pace modern production, the requirement for quick response to the slightest deviations from plans, the need for immediate localization and elimination of interruptions make mandatory application in the practice of the planning and economic department of the complex of funds technical equipment... The use of these tools greatly facilitates the tasks and raises to a higher quality level. operational planning.

The tasks of developing optimal production plans, starting from promising ones and including shift-daily, operational accounting and dispatching control of production, find the most effective solution in the conditions of automated production control systems (ACS). ACS covers and connects all the functions of management and production planning based on the improvement of organizational management methods, the use of economic and mathematical methods and high-speed computing technology, as well as modern means accumulation, processing, display and transmission of information.

The implementation of an automated control system requires the streamlining of the information base, the development of documentation and workflow, the creation of a regulatory economy. Regulatory and other relatively permanent production information, appropriately encrypted, is stored in the CC in a card index of normative and reference information on electronic media.

If, in the process of planned calculations, it becomes necessary to use intermediate or final results of one calculation in others, it should be ensured that these results are displayed on electronic media, which also enter the computer center's card index. Thus, the coordination of information flows of subsystems is ensured, i.e., documentary and normative unity and connection of the effective and initial data in the complex of planned calculations.

The mathematical support of the automated control system includes the development of methods and algorithms for solving problems, working non-standard programs.

On this basis, the automated control system in terms of operational planning allows:

a) use computer technology for calculating the formation of a production program and building a nomenclature-calendar plan, calculating a calendar-planning standards and developing shop operating programs, building a schedule-sections;

b) automate the processing of reporting data, generate and receive analytical information that continuously displays the actual progress of the production process;

c) adjust operational programs and schedules and carry out scientific forecasting of work performance on time;

d) accumulate systematized statistical data on the actual duration of cycles, labor intensity of work for the development of consolidated regulatory and reference materials.

Automation and mechanization of planning, accounting and regulation dramatically increases the quality of planned calculations, allowing the selection of the most appropriate solutions, greatly reduces labor intensity and increases the efficiency of the department as a whole.

intercompany planning economic profitability

CHAPTER 2. PRACTICAL ASPECTS OF EFFECTIVE WORK OF THE PLANNED-ECONOMIC DEPARTMENT OF THE ENTERPRISE

2.1 Formation of performance criteria

Western management lays the value approach in the basis of business management, which says: “Everyone should bring value. He who does not bring value eats it up. " Thus, KPIs (Key Performance Indicators) are mainly designed to measure the performance of each department or employee.

The difference between this system and our usual performance indicators is that each specific business has its own KPIs. Consequently, negative indicators of the effective work of one enterprise may well be positive for another, if they are in different conditions (different market, stage of development of the company, personnel, degree of management training, etc.). In addition, specific goals and objectives for one organization are a long passed stage, and for another, on the contrary, a distant prospect.

Consequently, the concept of efficiency ceases to be absolute and turns into a critical factor for this particular business at this particular stage of the enterprise (or one of its divisions).

Before you start developing indicators that determine the performance of a department or employee, you should answer the main question: what are the critical factors for a particular business? In other words, when the organizational structure of an enterprise is developed and approved, a division is created, then the first question is asked: why is this or that department, workshop, division, employee needed? That is, what are the managerial expectations from their work? After answering the first question, the second immediately arises: how to measure the quality of work, its effectiveness?

And here the system of economic indicators KPI comes to the rescue, designed to evaluate the activities of each, and not only in the context of the achieved positive result, but also from a critical standpoint.

At the same time, for each performance indicator, a certain matrix is created that describes the indicator itself, the object of reflection, the possibility of the periodicity of the calculation and the purpose of the calculation.

An example of such a matrix is shown in Table 1.

Table 1 - Matrix of performance indicators

Indicator	Meaning	Person evaluating the indicator	Possible frequency of calculation	Use cases
Profit remaining after tax, payment interest and dividends	Profit remaining after taxes on which affect the levels of income, expenses, investment (depreciation)	General Director, branch directors responsible for the revenue and expenditure side of their budget		Calculation of bonuses, self-financing reserve, obtaining loans, evaluating the return on investment
Profitability level (usually as a percentage)	The ratio of gross profit to total sales	Heads of departments, lines of business, developing a product or service	Annually, monthly, and also up to the release of goods or technology completed - th process	To assess the prospects for product development, the impact of demand on a product or service, the impact of competition
Rotation of personnel	The ratio of the total number of dismissed for the period to the number of employees for the same period	HR Director, heads of structural divisions of the company with a separate staffing table	Monthly, quarterly, annually	To assess the impact of employee turnover on business results, forecast the periods of the most active search personnel, determining the loyalty of each category of employees, identifying hidden reserves of savings, evaluating the effectiveness of the work of the staff
Average sales	Individual sales volume (in pieces, monetary units) of each seller	Sales department, sales manager	Daily, weekly, monthly, quarterly, annually	Planning the revenue side of the unit's budget, measuring the performance of each person or department and, as a result, distribution bonus fund, identifying seasonality
The ratio of the periods of turnover of receivables and payables (as well as each of the periods separately)	The ratio of the average term of payment by the buyer to the average term of payment by the supplier	Department for work with clients, financial department, sales department, sales department	Monthly, quarterly, annually	Planning cash flows and cash gaps, obtaining loans, calculating deferred payments under contracts, setting discounts for early payment, identifying internal sources of funding

KPIs are not just performance indicators of each department and enterprise as a whole, but also a system of indicators that reflect the critical points of a particular business.

Indicators indicated in the table and proposed for use to measure the performance of departments and officials are not, in themselves, performance criteria. So, for example, the indicator "profit remaining after taxation, interest and dividends", like any profit, is not in itself an indicator of the effectiveness of the organization, since the latter can make a profit, but not be effective. The same applies to the profitability (profitability) of sales, since profitability is an economic indicator, in the calculation of which profit is used, which in itself does not reflect efficiency.

However, if an enterprise operates in the field of low-profit production (a bakery or the sale of newspapers and magazines), then in these conditions the availability of profit can be considered critical for this business factor and be part of a comprehensive assessment system.

It should be noted that the rate of staff rotation can hardly be attributed to performance indicators, since the “turnover” of personnel can be positive factor... In general, setting the indicator of the dynamics of layoffs in the numerator helps to place the parameters of the efficiency of the use of labor resources (such as, for example, the indicator of labor productivity) within the boundaries that ensure the productivity of their use. Thus, it will be impossible to determine the role of the number of dismissed employees in isolation from the real indicators of the efficiency of the use of labor resources.

But if we assume that the number of dismissed (quit) employees negatively characterizes the work of the HR director (given that his duties, on the contrary, include detaining people at the enterprise by all possible ways) and is critical for the work of another enterprise, then, of course, for the personnel service this will be an indicator of the efficiency of the entire unit. However, if we talk specifically about the indicators of the efficiency of the use of labor resources, then the main thing here should still be the indicator of labor productivity.

The average volume of sales in physical terms also does not evaluate the effectiveness of sales separately from the comparison with the costs of these sales. But if an enterprise has just entered the market and is in the expansion stage, then the positive dynamics of sales growth in physical terms can play the role of a critical factor for it in a specific time period and reflect, for example, the effectiveness of the strategic developments of the marketing department at this stage of business development.

Of the entire table, perhaps only the last column - the turnover indicator - can be attributed to the efficiency parameters.

To start developing and KPI implementation, you can use one of two options:

Option 1 - proceed from the organizational structure of the organization, answering the question about the goals (they must be spelled out in the Regulations on departments, divisions, etc.) for each division.

Option 2 - proceed from a comprehensive analysis of the enterprise's performance, that is, take each group of performance indicators and "tie" specific structures to them.

At the same time, each performance group can add its own indicators that are critical for the enterprise (or department) at this stage. For example, as noted above, sales growth can be critical for an organization at a given time span, regardless of the cost of those sales. Or capital productivity may not be a criterion for assessing the work of an enterprise when it has doubled or tripled the volume of fixed assets and is ready to completely renew the equipment fleet several times a year, just to achieve a specific strategic goal: to win a certain market share by the target date, flooding the market with its products at any cost ...

In practice, the development and implementation of such a system for assessing everyone and everyone faces the same problem - the low level of education of middle managers who are not ready for team development and implementation of such complex management systems.

Determination of critical business factors is a team work, complex. All players must meet a certain professional level. The KPIs of one department should not conflict with the indicators of another (for example, if one department sees its task to increase labor productivity precisely by reducing the number of employees, and the other is to keep the company's personnel at the achieved level by all means, then this, of course, is a conflict of interest).

Consequently, during development, someone must play the role of a focal point for bringing all KPIs into a state of consistency with each other.

The introduction of the KPI system of indicators, first of all, allows to identify managers who do not even understand what, in fact, they are responsible for at the enterprise; they are unable to formulate their goals, to outline the benchmarks of their work, not to mention the fact that they cannot measure its results.

Of course, if the company has at least one professional economist who can translate any formulated goal into the language of economic indicators, then managers can be relieved of this, but they must provide the formulation of criteria for evaluating their work.

In addition, the introduction of such an approach allows you to develop an effective remuneration system, since it fully measures the achievement of the set goals.

2.2 Criteria for evaluating the effective work of the planning and economic department of the enterprise

ь turnover of all types of circulating assets;

ь relative saving of resources (presence or absence);

ь change in the level of costs by 1 rub. products;

ь return on assets;

ь labor productivity;

ь investment payback period, profitability of specific types of financial investments.

Let's consider each criterion in more detail:

where O is the duration of one revolution;

С0 - balances (average annual or at the end of the forthcoming (reporting) period), rubles;

T is the volume of commercial products (at cost or in prices), rubles;

D - the number of days in the reporting period.

The turnover ratio shows the number of revolutions made by circulating assets (for half a year, quarter), and is determined by the formula:

Ko = T / Co

where Ko is the turnover ratio, i.e. the number of revolutions.

The total turnover characterizes the intensity of the use of circulating assets in general for all phases of the circulation, without reflecting the peculiarities of the circulation of individual elements or groups of circulating assets. In the indicator of total turnover, the process of improving or slowing down the turnover of funds in individual phases is leveled.

2. Relative saving of resources (presence or absence) is an economy that characterizes a decrease in the actual consumption of resources in relation to their planned level of consumption, taking into account the fulfillment of the plan for the volume of production (or its dynamics in the reporting period compared to the baseline. It is determined by subtracting the size of the actual consumption specific types of resources from their consumption according to the plan (or in the base period), adjusted for the index (level) of the plan fulfillment in terms of the volume of production (or taking into account the dynamics in comparison with the base period). type of resources per unit of production was below the planned rates (report in the base period).

3. The most generalizing indicator of the cost of production, expressing its direct relationship with profit, is the level of costs per 1 ruble of marketable output:

Costs for 1 rub TP = W / TP

where З - the total amount of production costs,

TP is a commercial product.

Direct influence on the change in the level of costs for 1 rub. marketable products are provided by factors that are in direct functional connection with it: a change in the volume of output, its structure, a change in the level of prices for products, a change in the level of unit variable costs, a change in the amount of fixed costs.

The deviation of the level of costs for 1 ruble of commercial products from the plan is explained either by production failures, or by a miscalculation of the plan by the planning and economic department and serves as the reason for revising the plan and eliminating these deviations of the PEO.

4. The rate of return on assets illustrates the volume of marketable or gross output in relation to the value of the company's fixed assets. Return on assets shows how much production the company produces for each unit of the value of fixed assets that have been invested in it. The basic formula for return on assets (F) is as follows:

F = T / OF initial.

where T is the manufactured product,

OF first. - the cost of fixed assets.

If the enterprise is operating successfully, then the rate of return on assets tends to increase.

The indicator of the level of capital productivity, or rather its deviations, is one of the main reasons for the revision production plan, its corrections by the planning and economic department.

5. Labor productivity - a characteristic of the efficiency of productive activities over a certain period of time.

The level of productivity can be measured using indicators of production and labor intensity.

Production:

Q - volume of products produced

T is the cost of working time

The inverse indicator is labor intensity (t):

Performance planning is part of the performance management process, which involves strategic and operational planning, organization, management and ongoing monitoring of the implementation of measures aimed at increasing productivity. High rate labor productivity indicates a positive result of the work of PEO.

6. The payback period is the duration of the period from the initial moment to the moment of payback. The starting point is usually the beginning of the first step or the beginning operating activities... The formula for calculating the payback period is:

where РР - investment payback period (years),

Io - initial investment.

CFcг - the average annual value of cash receipts from the implementation of the investment project.

The more accurately the payback period is predicted, the faster enterprise will receive an investment income.

The profitability of financial investments is a relative indicator that indicates what percentage the ruble of the invested funds brings for a certain period. In the very general view the rate of return can be defined as the ratio of the result obtained to the costs that brought this result. The high profitability of financial investments speaks for the high-quality and effective work of the planning and economic department for the analysis of the investment market and the successful forecasting of its development.

The inconsistency of the above indicators with the planned ones, abrupt unplanned changes - all this indicates the ineffective work of the planning and economic department.

CONCLUSION

The aim of the course work research was to study the organization of the effective work of the planning and economic department of the enterprise.

The work done allows us to conclude that the planning and economic department is the headquarters of the entire planned work at the enterprise. He carries out long-term and current technical and economic planning of production, maintains statistical records, summarizes and analyzes the results of production activities of the organization, workshops, departments.

The planning and economic department draws up a plan analytical work and monitors its implementation, provides a methodology for its implementation, organizes and summarizes the results of the analysis of the organization and its structural divisions, examines the most strategic, promising issues of the organization's development, draws up a plan of organizational measures and monitors its implementation, develops and corrects promising and current plans based on the results of the analysis.

The organization of the effective work of the PEO depends on the quality work of the employees during the development guidelines, plans, forecasts, from the activity of PEO interaction with other departments of the organization, from the automation system when working with various indicators (update rate) when analyzing deviations.

The indicators of the effective work of this department will be at least the achievement of planned indicators (the turnover of all types of working capital, the relative saving of resources, capital productivity, the change in the level of costs per 1 ruble of production, labor productivity), their growth and successful development enterprises.

So, the goal of the study has been achieved. The tasks have been solved.

LITERATURE

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8. Mironova, A.V. The essence of the process of intrafirm planning in modern industrial enterprises / A. V. Mironova // Bulletin of MSTU. -2006.-No. 4.-С.647-650.

9. Pashigoreva, G.I. Systems management accounting and analysis. / G.I. Pashigoreva, O.S. Savchenko. - SPb .: Peter, 2003.

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14.www.profiz.ru

15.www.hr-portal.ru

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Criteria for evaluating the effective work of the planning and economic department of the enterprise. Requirements for the qualifications of the head of the planning and economic department

1. General Provisions

2. Structure

3. Tasks

4. Functions

5. Rights

6. Relationships (service connections) **

7. Responsibility

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