The 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 OJSC MK “Shatura. Formation of the financial plan of LLC "DTS"

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 summarize the work results for December, the fourth quarter and the year, calculate the labor and material costs, develop plans for volumetric, technical, economic and financial indicators for the next year. Questions regarding the development of plans, and examples of planning various indicators will be considered in this article.

PLANNING: ESSENCE, METHODS AND TYPES

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

There are several basic planning methods:

• balance;
• calculation and analytical;
• economic and mathematical;
• graphic-analytical;
• program-targeted.

Balance methodensures the establishment of links between resource requirements and sources of their coverage, as well as between sections of the plan.

Calculation and analytical method used to calculate the indicators of the plan, analyze their dynamics and factors that provide the required quantitative level. Within the framework of this method, the base 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 changes in the planned indicators are calculated in comparison with the base level.

Economic and mathematical methods allow you 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 optimal one.

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

Target-based 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.

By timing, the following types of planning are distinguished:

• promising (strategic);
• current (annual);
• operational and production.

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

NOTE

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

Current(annual) planning specifies the indicators of the medium-term plan. The structure and indicators of annual planning differ depending on the object and are subdivided into factory, shop 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, site, brigade, workplace). There are three types operational-productionplanning:

• interdepartmental;
• intrashop;
• dispatching.

The final stage of 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. This requires:

• to sum up the expected results of work for the past reporting period;
• make up 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 receipt and disposal of fixed assets in the planning period;
• find out by what amount it is planned to index the wages of 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 us consider several 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 grew by 10% every year.

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

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

• we divide the number of materials consumed in 11 months of 2016 by 11;
• the result is multiplied by 12.

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

15 pcs. / 11 months × 12 months \u003d 16 pcs.

NOTE

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 when drawing up the plan, there are no data for December.

The price of materials in 2017... we determine taking into account the planned price growth.

The price of machines in 2016 (average for the year) - 108.67 rubles.

Planned price in 2017:

RUB 108.67 × 1.1 \u003d 119.54 RUB.

NOTE

If the analysis of the rise 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 material costs 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 materials separately.

Planned costs for 2017 for each type of materialwe will calculate by multiplying the planned quantity of materials by the planned price.

Consumption for vending machines in 2017:

16 pcs. × 119.54 rubles. \u003d 1913 rbl.

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

Table 1. Plan of expenses for materials for 2017
Material	Quantity in 11 months (fact)	price, rub.	Expenses for 11 months (fact), rub.	Quantity (plan) per year	price, rub.	Planned expenses for the year, rub.
Armature
Battery
Power Supply
Anchor bolt
Paper for printer
Toilet paper
Acetylene gas
Propane gas
Vilo nut
Rough floor leveler
Universal primer
Primer
temperature sensor
Dowel nail
Plug
Rivet
Padlock
Emergency sign
Insulating tape
K / nut d / 15
K / nut d / 20
K / nut d / 25
K / nut d / 32
Stationery
Crane-axle
Electric lamps
Halogen lamp
Total

If you urgently need to get the total planned amount of expenditure on materials in 2017 and there is no need to provide a breakdown by type of material, then the total amount spent on materials for 11 months of 2016 can be divided by 11, multiplied by 12 and by 1.1 ... This calculation will be less accurate, but will take less time.

184 348 RUB / 11 months × 12 months × 1.1 \u003d 221,218 rubles.

EXAMPLE 2

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

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

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

Planned salary indexation from January 2017 - 10 % .

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

To plan the amount of work for loading and unloading coal, you need to collect requests from customers for 2017, broken down by quarter.

Planned traffic volume for each period we calculate by summing loading and unloading.

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

All of the above indicators should be planned annually and per day. Volumetric values per day we calculate by dividing their values \u200b\u200bfor the year (quarter) l by the number of days in the planned period.

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

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

Indicators such as operationaland unfolded path 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 for volumetric and technical and operational indicators, we proceed to planning labor plan indicators... Since the volumes for transportation in the planning period will decrease, you can choose one of the options:

1) plan to reduce the number of employees;

2) to leave the staff at the actual level of 2016, reducing the staff of those involved in transportation and increasing the number of workers engaged in the provision of other services. An important detail: We are increasing the volume of these services in the planning period so as not to lose qualified workers in the event that traffic volumes begin to grow.

Forward-looking business leaders choose the second option. We also plan leave total number employees at the fact level 2016... (125 people).

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

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

101 × (100 - 13) / 100 \u003d 88 (people).

The number of employees, reduced in transportation, is distributed to the administrative apparatus and the number of employees engaged in the provision of other services.

It is better to break the number of employees by quarters evenly... To do this, you need to think in advance about giving workers more leave in neighborhoods 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 among workers engaged in transportation is 12 973 rbl... Then the planned average monthly salary in 2017 for these workers, taking into account indexation from January - 14 270 rbl... (12 973 rubles × 1.1).

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

Considering the decrease in the volume of traffic 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 employed in coal transportation, but did not allow the reduction of the total staff due to transferring them to other jobs, increasing the volume of other services provided by the department.

Despite the reduction in traffic 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 last year and 10% more than the actual payroll in 2016. All key targets 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
Index	unit of measurement	Feb 2016		2017 plan
		plan	fact
Loading per year
Average per day
Unloading per year
Average per day
Transportation volume per year
Average per day
The number of cars processed per year
Average per day
Freight turnover per year
Average per day
Inventory fleet of shunting locomotives, total	diesel locomotives
Including by series:
Service length
Unfolded length
Number of turnouts	kits
Contingent, total
Including:
transportation
branch services
general business
Payroll, 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 for 2016, the planned volumes of transportation and payroll by quarters for 2017 are taken from example 2.

The number of buildings, equipment, mechanisms will not change in the planning period. Growth in the price of electricity from 01.01.2017 - 13.1%.

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

We considered how to plan the payroll in example 2. The planned deductions from the payroll will be determined by calculation. The amount of deductions for the enterprise considered in the example is 30%. Planned payroll for 2017 - 15,068 thousand rubles. Hence the planned deductions per year:

15,068 thousand rubles. / 100% × 30% \u003d 4520 thousand rubles.

The costs of materials can be planned based on the bids submitted by the heads of the shops 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:

• tracks - 1,332,000 rubles. in year;
• turnouts - 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 repair 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 \u003d 4,699,000 rubles, or 4699 thousand rubles.

By quarters, we calculate the planned costs in the same way.

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

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

We plan the cost of fuel and lubricants by quarters 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 planned period, since the number of buildings, equipment, mechanisms in 2017 will not change.

If the actual costs of electricity in 2016 amounted to 165 thousand rubles, and the increase in electricity prices since January 2017 was 13.1%, then the planned amount of costs for electricity for 2017 is 187 thousand rubles. (165 thousand rubles × 1,131).

By quarters, we calculate the planned costs in the same way.

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

We plan the costs of depreciation by quarters in the same way.

The planned costs for overhead and general business expenses also need to be calculated. They should be reduced as much as possible due to the decline in the volume of work. The total planned amount of other and general operating expenses in 2017 is 6829 thousand rubles.

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

RUB 45,911 thousand / 5185 thousand tons \u003d 8.85 rubles / ton.

We calculate in the same way planned cost transportation of 1 ton by quarters.

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

If we plan to increase the tariff rate by 9% (9.6 rubles × 1.09 \u003d 10.5 rubles), then the profit will decrease by 7% compared to the 2016 plan, and compared to the fact of 2016 it will become less by 24%.

Having compiled a table in Excel and writing down the formulas, you can consider various options for generating income and profits 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, income and profit of the enterprise for transportation
Index	Feb 2016		2017 plan					2017 plan to 2016 plan,%	Plan 2017 to actual 2016,%
	plan	fact
Transportation volume 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 of 1 t, rub.

INSTEAD OF CONCLUSION

Depending on what data an economist has at the time of developing plans, he can calculate the planned figures with greater or less accuracy. You cannot give unequivocal 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 designed to accumulate in one document all financial indicators collected from different forms reporting and plans. It is a kind of final document, which provides the resulting indicators in value terms.

Financial plan documents

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

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

This type of report is necessary in order to have an idea of \u200b\u200bthe projected production volumes, as well as the market share that is planned to be covered by the manufactured products or services provided. It is customary to draw up this report with a breakdown by periods: in the first year for months, in the second year - for quarters and in the third year - for a calendar period as a whole. This gradation is due to the fact that at the beginning of the period planning is based on the available data, and for later periods it is necessary to plan taking into account possible economic risks;

1. balance sheet of planned receipts and expenditures of funds

This report provides information on how the funds will flow 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 specific period of time, that is, whether it will be able to cover its financial obligations at the expense of incoming funds;

1. business profitability chart or table

The report contains information on what are the production costs and the cost of production, income and, accordingly, profit from the sale of products or services, general production costs, as well as the net profit from the company's activities. The main purpose of the report is to determine the profit under the 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 formed 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 presented earlier. It must be brought into a general form in which the indicators are consolidated 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 implement it in 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, an example of a 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 an increase in production growth rates of 20% annually.

First, let's calculate the predicted values \u200b\u200bof financial indicators for the next three years:

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

Indicators	2017	Oct 2018	Dec 2019	Feb 2020
Revenue from product sales	56620	67944	81533	97839
Production cost	47381	56857	68228	81874
Gross profit	9239	11087	13304	15965
Business expenses	7450	8940	10728	12874
Sales profit	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

When adopting a financial plan to increase production volumes 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, and profit before tax.

With this construction of a business plan, 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. will increase every year, the level of its funding sources should also increase. To determine the assets and liabilities of the organization, it is necessary to form a forecast balance of the company for the planned period.

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

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

As you can see from the table, when a new financial plan is introduced, the value of assets will be higher than the value of liabilities. This means that the company has its own resources to increase production volumes, and this event can be carried out without looking for additional sources of funding.

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

Table 3 - Liquidity ratios

* Absolute liquidity ratio \u003d

(cash + short-term financial investments) / short-term debt.

* Quick ratio \u003d

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

* Current liquidity ratio \u003d

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 payables, for example, by using free cash or received receivables to cover their financial obligations - pay salaries, settlements with suppliers or pay taxes.

It is possible to adjust the generated forecast balance by performing the indicated actions. This event will allow not only to increase the liquidity ratios of the enterprise, but also its solvency and business profitability.

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Planning, administration and control over the activities of a 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 the 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 5 years.

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

Board of Directors developing company relies on a long-term plan as a roadmap. " A good plan, according to Doyle, is one of the main conditions for the success of any firm. Entering the market with your products without a well-thought-out and accurately calculated plan of action is a guarantee of the company's failure. Therefore, planning covers all aspects of the economic activity of the enterprise Figure 3.

The assumption that the market excludes planning is unfounded. On the contrary, in conditions competitive struggle for consumers, suppliers of commodity mass are forced to carefully plan their activities. Delays in the delivery of products or the provision of services alienates consumers, which threatens to ruin negligent suppliers. The market mechanism operates more rigidly than the centralized allocation 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 managers of the concern, 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 senior management, which determines the goals and priorities of the firm. Current and operational planning, organization current activities of the concern are the responsibility of the heads of structural divisions who determine the means and methods for achieving the set goals. Based on the tasks of the long-term plan, the managers of the lower level bring the plan of the concern's activities 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 management decisions taken, contain reasonable calculations of the volume of production and sales of products, economic assessment costs and resources, as well as the final results of production. In the course of drawing up plans, the heads of all levels of management outline a general program of their actions, establish the main goal and result of joint work. The participation of each department or employee in common activities, combine 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 fulfilling 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 action program or enterprise plans, he formulated five principles:

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

- the principle of unity of plans provides for the development of a general or consolidated plan for the socio-economic development of the enterprise, that is, all sections of the annual plan should be closely linked into a single comprehensive plan... The unity of plans presupposes a commonality of economic goals and the interaction of various divisions 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 planned economic activities of the enterprise;

- the principle of the accuracy of plans is determined by many factors, both external and internal. But in conditions market economy the accuracy of plans is difficult to maintain. Therefore, any plan is drawn up with such precision that the enterprise itself wants 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 methods of achieving goals and calculating indicators. They are the subject of consideration by 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 a market environment as a means of finding the most effective ways to link and develop the capabilities of the enterprise with the demand and supply for goods or services produced by it, implementing the adopted strategy ...

The concept of "strategic planning" in terms of its content and functions in many works does not have a clear definition. It is often called long-term planning, an enterprise development strategy. It includes: development of a general company strategy; establishment of the main goals of the enterprise; management of strategically important factors of activity; definition of a marketing strategy in the market for individual products; 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 basic word is "planning", which, as a rule, is understood as a set of actions of an economic entity to establish planned performance indicators of an enterprise in the field of manufacturing and selling products and in their connection with the resources necessary for this, as well as determining ways and means of their effective achievement - 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 on the basis of their linking with each other, the appropriate resource provision and the choice of the optimal methods for their implementation, calculated for a long period of time.

From the above it follows that strategic planning is an organizational system of methods for implementing strategic decisions at an enterprise.

Strategic planning is a product of a purely market economic system. It is conditioned by many circumstances.

Firstly, the competition inherent in the market economic system 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 company not only to avoid risks or at least mitigate their negative consequences, but also to ensure further growth.

Secondly, the dynamic development of scientific and technological progress, leading to radical changes in production and contributing to the strengthening of its impact on the competitiveness of the enterprise, requires to foresee its results and to take measures in advance to use it or reorient the enterprise's activities. 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 of implementing the strategy adopted by the economic entity.

If the strategy of an enterprise is a kind of 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 the way 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, on the basis of forecasts in various areas of social development (economics, science, technology and technology, etc.).

Thus, we can say that strategic planning is a means of implementing the company's strategy; it is aimed at finding the necessary resources and ways to achieve the goals arising from the adopted development strategy. Essentially, it is a 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 due to a number of reasons, and first of all, by the fact that during this period there is usually a change in fixed assets, fundamental changes in science and technology, a turn of the population's tastes towards new types of products and services, etc.

Long-term planning for the next 3-5 years is carried out on the basis of strategic planning. In it, the guidelines made in strategic planning, as it were, receive their economic justification and refinement, taking into account the trends in the development of the economic situation for the next 3-5 years.

Short-term planning is based on these plans. Its concrete expression is development plans with a period of 1 to 3 years. Their peculiarity lies in the fact that the indicators for the next year are adjusted quarterly, and for the second and third years - every six months or annually. This is done so that the planned indicators more fully reflect the ongoing changes in the environment (economics, 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. It results in short-term plans (usually for a year), taking into account the current trends in the development of supply and demand. In them, indicators are set for the year with a breakdown 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 inventory of 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 the scheduling, the validity period of which is, as a rule, 10 days. These are, in fact, programs for the movement of the product and all factors of production with the indication of specific dates and services responsible for a particular type of activity.

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

In market conditions, the most important sections of the enterprise development plan are the following: production, supply, investment, sales, 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), the traditions and characteristics of the enterprise's development, etc.

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

In the first scheme, the management determines the goals and objectives of the enterprise, the expected development indicators and profit. These metrics are then sent down to enterprise services, where they are detailed and refined based on the impact of these services on them. After clarification, the indicators are sent to the enterprise management for approval. But the plan can be drawn up according to the second scheme, when a number of leading departments (services), based on the determination of 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 the management.

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

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

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

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

LLC Engineering and Production Enterprise (IPP) "Technosvet" spun off as an independent enterprise in 2005 from LLC NPP "Technosvet", formed in 2001. For 5 years, the company has been supplying various lighting equipment of foreign and domestic production. The company calculates illumination and selection of lighting equipment for construction organizations, as well as their delivery. Constructs design projects and performs architectural lighting of buildings. The company has provided lighting for such leading buildings in the city of Chelyabinsk: as Zh.D.Vokzal, Sinegorye, Uralsvyazinform, Kaskad and others. More than 20 buildings have been completed in the city of Kurgan. In the Tyumen region: the building of the Pokachevneftegaz administration.

Cooperates with many installation companies in the field of installation work and the supply of lighting equipment. Has a patent for the production of its own production models of the floodlight All products are certified. Over the years, the enterprise has formed a wide circle of regular customers.

LLC IPP Technosvet was registered on 25.01.2006, the authorized capital is 10,000 rubles

On 06/08/2007 Zhorov Anatoly Aleksandrovich sold Sulim's enterprise to Yuri Grigorievich. The documents were issued on June 18, 2007.

LLC IPP "Technosvet" is registered in the INFS for the central district of Chelyabinsk on 8.10.2009. OGRN 1057421582240 Appendix A

LLC IPP "Technosvet" is in tax accounting at the Inspectorate of the Federal Tax Service for the central district of Chelyabinsk, taxpayer identification number NNN - 2097453135382, certificate of tax registration 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 "Technosvet" on 08.10.2009.

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

Ownership: private

LLC IPP "Technosvet" is a legal entity, 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 company independently plans its activities and determines the prospects for its development based on the demand for more demanded products. The organization's plans include: contracts concluded with consumers, services, works, suppliers, etc.

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

The only participant in the society is an individual - a citizen of the Russian Federation - Sulima Yuri Grigorievich

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

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

2.2 Organizational structure analysis

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 basis for the creation of this structure is the range of responsibilities that this group performs.

Accountant: reports directly to the director, performs work on maintaining accounting property, receives and controls primary documentation for the relevant areas of accounting, calculates wages, 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 the commercial and production departments: the sales department and the purchase department, and also deals with the marketing of the enterprise.

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

Sales manager: Responsibilities include finding clients and concluding contracts. They also analyze the market and competitors.

Manager of the purchasing department of materials: Responsibilities include monitoring the market and finding the most profitable suppliers for the company, as well as concluding contracts with them.

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

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

Figure 4 - Organizational structure LLC IPP "Technosvet"

This structure is linear - functional.

This means that the structure has created services by type of activity. The main 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, accepts and dismisses employees, applies incentives and penalties to them in accordance with the rules of the internal work schedule and the relevant labor legislation of the Russian Federation, as well as performs other actions necessary to achieve the goals and objectives of the enterprise.

The structure of the enterprise and the staffing table are established by the enterprise itself. The average number of employees in the branch 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 is actively promoting its products not only in Chelyabinsk, but throughout the Chelyabinsk region.

2.3 Analysis of marketing activities of LLC IPP "Technosvet"

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

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 specific sales market or work only with the brand of the company with which they have entered into an agreement.

LLC IPP "Technosvet" does not limit itself by the framework 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 fight with large firms such as ETM, but due to the wide range and promotion of foreign goods, the firm 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 falls on the share of corporate and office consumers, 65% of workshops and factories, 30% of architectural neon lighting on buildings Figure 6.

Accordingly, the main activity is wholesale.

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

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

Table 1- Goods in stock for 6 months of 2009

Even if there is a minimum stock, the company does not always have enough of it in order to fulfill the order, therefore it is necessary to order an additional assortment. However, this is enough to supply 30% of the total order, this ensures the timeliness and quality of delivery, which increases the company's reputation.

Now let's consider directly the assortment itself offered by the company. The rich and varied assortment includes more than 1500 items of various lamps and lamps. The entire assortment complies with sanitary standards and has a quality certificate.

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

LLC IPP "Technosvet" offers the following types of products:

Incandescent lamps CFL

Metal halide

Sodium

Energy-saving lamps

General purpose fluorescent lamps

High pressure mirrored sodium lamps

Luminaires of different directions

Floodlights

Mirror lamps

Raster lights

Low voltage lamps

Discharge lamps

LED lamp

Neon lighting

Specialty 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 LLC IPP Technosvet from 2007 to 2009

Item group no.	Product Name	Implementation Rub.	Profit RUB	Margin%
	Spotlights on the building
	Spotlights for parking lighting
	Recessed luminaires
	Neon lights
	Compact fluorescent lamps (CL)
	Fluorescent Lamps (LL)

Figure 7 - The volume of sales and profits of products for - 2009

The graph shows that product groups 1, 2 and 4 bring the most profit, since 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 innovations, companies declare their opening, and much more. It is difficult to compete with advertising when it comes to delivering information to many thousands of people. Advertising becomes most effective when it has a narrow focus; in such cases, advertising is an investment, not an expense.

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

This company only uses: 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 Ural Market or Architecture. This magazine is very popular among the construction and finishing profession, therefore, 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 personal sale, that is, the work of a sales manager. The manager can directly study the needs, requirements and preferences of the client, advise and direct on the desired choice. Personal selling has very little audience reach. But it is the best means of influence for expensive 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 LLC IPP "Technosvet" uses only 2 types of advertising. The in-person selling method is effective because it provides participants with the opportunity to communicate in person and receive feedback, which increases the likelihood that the buyer will purchase the product up to 70%.

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

In the explanatory and propaganda channel, representatives of the sales staff of the company participate in contact with customers (personal sale)

The expert evaluation channel assumes that the sales manager goes directly to the company, with which you need to conclude an agreement, and on the spot, conducting an expert assessment of the company, advises which lighting equipment can be installed in the required place.

The public-household communication channel represents various communications: advertising on TV, an advertisement in a newspaper, etc. Any activity that is focused on the impact of attracting the attention of the general public.

Although personal communication is often more effective than mass communication, the use of mass communication can be the main method of stimulating end consumer... Mass advertising will help you 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 understanding of communication, let's analyze the main competitors.

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

Availability of unique patented products that are significantly superior in quality to similar competitors' models.

Distribution of foreign NOKAI products that competitors do not have

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

At the same time, OOO IPP Technosvet has a number of its own shortcomings. The main one is insufficient coverage of advertising volume, as well as practically no sales incentives.

So, LLC IPP "Technosvet" actively promotes its products on the market using communications, but it has a number of drawbacks, in connection with which 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 and the level of profitability. The profit of the enterprise is received mainly from the sale of products, as well as from other activities. The financial activity of the company is carried out by an accountant. She carries out the transfer of funds, as well as keep track of timely payments from customer firms.

Profit is a part of net income that 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 payment of value added tax, excise tax and other deductions from revenue to budgetary and non-budgetary funds) and the total cost of goods sold. Hence - the more an enterprise sells profitable products, the more profit it will receive, the better its financial condition.

Therefore, the financial results of activities 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 of the enterprise, 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.

Identifying reserves and increasing 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 the identified reserves.

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

According to form No. 1 of the balance sheet, Appendix B, we will assess 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
	Accounts receivable

The greatest specific gravity in the structure of total assets falls on current assets. This indicates the formation of a sufficiently mobile structure of assets, contributing to the acceleration of the turnover of the company's funds.

Table 4 - Structure of balance sheet liabilities 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

Analysis of solvency and liquidity

One of the indicators characterizing the financial position of an enterprise is its solvency, i.e. the ability to timely pay off your payment obligations in cash.

The assessment of solvency on the balance sheet is based on 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.

Balance sheet liquidity is the ability of a business entity to convert assets into cash and pay off its payment obligations, or rather, it is the degree to which the company's debt obligations are covered by its assets, the period of conversion of which into cash corresponds to the maturity of payment obligations. It depends on the degree to which the value of available means of payment corresponds to the value 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 assets and liabilities of the enterprise according to their urgency, compare the deviation between them, we will summarize the data in Table 4.

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

A2 - refers to quickly realizable assets: finished goods, goods shipped and receivables.

The liquidity of this group of circulating 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 - The relationship between solvency and liquidity

A3 - the least marketable assets, they will take a much longer period to turn inventories and work in progress into finished productsand then into cash.

A4 is a slow-moving asset, which includes 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 terms of repayment of which have come).

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

P3 - long-term bank loans and loans

P4 - equity capital permanently at the disposal of the enterprise.

According to Table 5, it can be seen that in 2007 the enterprise could not meet its medium-term obligations.

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

Table 5 - Analysis of balance sheet liquidity

Indicator name	Amount, thousand rubles
A1 - absolutely liquid assets
A2 - quickly realizable assets
A3 - least traded assets
A4 - slow-moving assets
P1 - most urgent obligations
P2 - medium-term commitments
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 will calculate the indicators for assessing the solvency and liquidity, we will summarize the results in Table 6 and draw conclusions.

since the enterprise does not have fixed assets, the liquidity of the enterprise is low figure 9. But at the same time, the enterprise has enough assets to cover its liabilities.

The total solvency of an enterprise is defined as the ability to cover all the company's liabilities (short-term and long-term) with all of 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

Profit and profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity (production, commercial, investment), cost recovery, etc. They more fully than profit, reflect the final results of management, because their value shows the ratio of the effect to the available or used resources. They are used to assess the performance of an enterprise and as a tool in investment policy and pricing.

Profit and profitability indicators can be grouped:

Indicators characterizing the payback of production costs and investment projects.

Indicators characterizing the profitability of sales

Indicators characterizing the return on capital and its parts.

All indicators can be calculated based on balance sheet profit, profit from product sales and net profit.

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

Table 7 - Indicators of profitability of the enterprise LLC IPP "Technosvet"

According to table 7, we will perform Figure 10 - indicators of profitability.

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

The profitability of sales shows how much of the proceeds from sales is profit before tax, is analyzed in dynamics and compared with the industry average values \u200b\u200bof this indicator.

The indicator of profitability of current assets reflects the ability of the company to ensure a sufficient amount of profit in relation to the used working capital of the company. The higher the value of this coefficient, the more efficiently the working capital is used.

Figure 10 - Profitability indicators for 2007-2009

Financial analysis

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 supplying, production, marketing and financial activities, there is a continuous process of capital circulation, the structure of the sources of their formation changes, the availability and need for financial resources and, as a consequence, the financial condition of the enterprise, the external manifestation of which is solvency.

Financial condition can be stable and unstable. An enterprise's ability to make payments on time, finance its operations on an extended basis, withstand unexpected shocks and maintain its solvency in adverse circumstances is indicative of its strong 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, funds and sources of their formation.

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

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

Table 8 - Analysis of financial stability indicators for 2007-2009

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

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

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

The level of equity capital indicates an insignificant margin of safety, as well as limited opportunities for attracting 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 became less dependent, there is also a gradual increase in capital.

Each enterprise, depending on the field of activity of the tasks set at the moment, must be set for them normative value coefficient.

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

Additionally, it is necessary to determine the rate of turnover of material circulating assets and accounts receivable (turnover of accounts receivable) for the analyzed period.

Accounts receivable turn over faster than current assets. This means a rather high intensity of cash inflows 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 accounts receivable, the ratio of the ratio of own and borrowed funds can be much higher than 1.

2.5 SWOT analysis

To identify problems, we will draw up a SWOT analysis, Table 9, where we will identify the strengths and weaknesses 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 vision of the head of any organization. Often right choice assortment provides the company with serious competitive advantages... However, the issue of the correct choice of the assortment range has many "pitfalls", and due to the fact that the tool for choosing the assortment is human intuition, and therefore very much mistakes are made. The absence of a marketer on the staff leads to a heavy burden on the senior manager, which in turn carries a number of problems, such as: the inability to clearly track competitors' new products and respond in time to changes in market positions.

Recently, large deliveries have been increasingly carried out through tenders. Preparing for tenders requires a lot of effort. Drawing up several options for proposals and prices for products, preparation of documents, coordination. All this separates the manager from his direct duties and work with customers, drawing up orders to suppliers, controlling payment, 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 "Technosvet"

Characteristic strengths enterprises	Feature description
High quality and novelty of goods Wide range of products Active cooperation with manufacturers from other countries Active participation in exhibitions Production of patented goods	Marketer introduction Strengthening market position and increasing sales Accelerating market growth Brand recognition and increasing the circle of consumers Dominance over competitors in this market segment
Description of the weaknesses of the enterprise	Characterization of threats
There is no marketing policy, there is no marketer on the staff. Marketing communications are poorly developed A clear transport policy has not been developed Just one outlet in the town	Increased delivery times Increased transportation costs Increased competitive pressure Reducing the number of clients Difficult economic situation in the country

LLC IPP "Technosvet" about 70% of deliveries are made to order. Very often, goods are ordered from a 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 profitable to purchase goods 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, they also do not agree on the terms of delivery rates. The reason for this is obvious, the payer is IPP Technosvet LLC, and the supplier chooses the most convenient delivery terms for himself. The choice of a transport company can be stipulated in the contract for the supply of goods.

Developing a transport policy would enable the organization to reduce transport costs.

As for the recommendations for improving marketing communications, to start the company IPP "Technosvet", to hire a director for marketing and development, this will relieve the work of the senior manager, which in turn will improve the quality of work with customers.

Also, the company should expand the range of marketing communications used in the following areas:

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

Developing investor relations and financial communications

Development of business communications - collecting information about competitors, creating your own website and electronic trade resources with an indication of the activities of the enterprise.

Active incentives to build up the sphere of influence in the market.

The financial result of the company's activities in 2009 is generally positive. LLC IPP Technosvet 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 enterprise LLC IPP "Technosvet" as well as other organizations declares itself through advertising in order to attract a potential buyer. But the company's staff 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 the firm is engaged in the deputy. director of the enterprise and senior manager, these employees do not have sufficient professional training, therefore the advertising campaigns carried out 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 incur large losses, we will calculate the economic efficiency of introducing a marketer to enterprises and changing the budget of the company.

First, let's consider the structure of the enterprise and the place of the marketer in it. Because the marketer must ensure the promotion of the company in the market, then they will obey, will be directly deputy to the director of the company Figure 12 so that the management can monitor the achievements of the results and make their own adjustments to the marketing activities of the enterprise

Putting a marketer on the staff will require additional monthly costs. The marketer's salary will be 15 thousand rubles per month. This will significantly affect the budget of the enterprise, but the economic benefit will be much greater. The 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 the 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 the ongoing advertising campaigns, evaluate their effectiveness and, based on the needs and requirements of the company, develop its own more effective marketing policy.

3.2 Development of marketing policy

First, let's define the goals and objectives of the enterprise. The goal is understood as the desired future state of reality. When defining a goal, it is necessary to pay attention to the exact wording in terms of content, volume and time. In addition, goals must be considered not in isolation, but always in conjunction. There are four key areas within which marketing objectives should be defined Table 10.

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

First level marketing goals are divided into second, third and lower levels.

Imagine the "goal tree" of Technosvet LLC in Figures 13,14,15,16,17.

Figure 14 - Market goals and objectives of Technosvet IPP LLC

Market share increase up to 20%

To share the market with a competitor IPP Technosvet LLC in equal shares. This is possible if the following tasks are completed:

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 a service, for this you can use preferential terms for re-purchase and, for example, payment by installments.

Strengthening the role and importance of the service.

This is facilitated by active advertising and promotion of the services provided. Advertising, as you know, is the engine of progress; it is it that acts as a communication 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 accessible to get involved in it with the firm IPP Technosvet LLC

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

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

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

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

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

Figure 15 - Economic goals and objectives of Technosvet IPP LLC

Improve competitiveness. It is rather difficult to talk about the competitiveness of a service, since there are no specific methodologies for calculating it for this situation. Nevertheless, we know the main parameters that are of decisive importance for the consumer. It is through the improvement of these parameters that the competitiveness of the company can be increased (for example, the price parameter is to set the price lower than that of competitors, the quality of the equipment being introduced is to install exclusively high-quality equipment, and so on).

Provide demand. You can ensure the demand by using the services of the city's advertising agency. It is also possible to reduce the price, which may also cause an increase in demand.

Reduce the cost. Reducing the cost is an important issue and perhaps even a necessity for the further successful operation of Technosvet IPP LLC. 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; it is also necessary to purchase your own transport for the delivery of equipment, no matter what to overpay for transportation.

Expansion of the range of services offered through innovation in technology.

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

Figure 17 - Innovative goals and objectives of LLC IPP Technosvet

In order to expand the range of services offered through innovation in technology, the following tasks must be completed:

Continuous monitoring of technology innovations. The development and improvement of technologies used in the production of services is quite dynamic. Therefore, it is necessary to track the latest changes to keep up with the progress. But it should be borne in mind that not all innovative technologies can take root in the Chelyabinsk region market. The rise in the standard of living and wages of city residents does not occur as rapidly as the development of technology. Therefore, it is necessary to soberly assess the opportunities for the market to accept innovations.

Improvement of the qualification level of personnel. The company assumes constant improvement of the technologies used, respectively, the personnel of the enterprise must understand them. For this, it is planned to raise the level of qualifications of the personnel once a year. That will help to carry out the service more efficiently.

Title;

Subtitle;

Main text;

The subtitle is directed to the client: Now that your attention has been captured, this is what we would like to tell you. A subheading is a bridge between the title and the main text.

The body copy fulfills the promises of the title: in it, the customer finds details that should persuade him to buy. Most consumers never get to the body copy - they lose interest in the ad after reading the headline, and some even earlier.

An advertising slogan is the verbal equivalent of a company logo. In a print ad, it usually appears next to a business logo or business name immediately below it. 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. For advertising to be one hundred percent success, you need to know who it is intended for, 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 alleged slogans of the company.

The goals of the clients of IPP Technosvet LLC:

Stand out from the general row, be ahead of everyone;

Feel comfortable in the workplace.

Depending on the above goals, we will formulate possible slogans:

- (The client's goal is to feel comfortable at work)

- "With comfort in life!"

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

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

Advertising of the offered service should be placed in the print edition preferred by our potential client. It should be a business publication, or an information publication of the city, covering the life of the Chelyabinsk elite. On this basis, the following editions of the city were selected: Table 11.

Table 11 - Information about print media in which the advertisement of LLC IPP Technosvet will be placed

These magazines were chosen for advertising, since the average reader of these magazines is a person who is in the most active age, with higher education, who owns own business or holding managerial positions in the enterprise. Has a high income that allows him to buy expensive things and services. Advertising 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 refused TV advertising. In this case, it will be more effective to place advertisements on the radio, which works everywhere and everywhere: at work, in the car, in stores, and so on.

Gives good results even for relatively small businesses;

Allows you to influence a specific type of audience;

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

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

To form a positive image and attract the attention of clients, the company can sponsor various mass events in the city (50 thousand rubles is enough once a year).

There is a lot of controversy about advertising on the Internet, but the fact remains - it works. Nowadays, when a computer replaces many people with ordinary communication, 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 simply 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 website development is 3 thousand rubles).

Marketing budget... This section provides the amount of marketing costs for the planned period (year). To date, no unified methodology for budgeting has been developed; each firm uses its own approach to determining the budget items for marketing and drawing up forms of reflection in them of the necessary information.

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 the company to achieve the goals.

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

Because competing firms are awake and can take retaliatory actions to maintain their positions. Resulting in the effect of advertising company will be very low.

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

And the more such clients, the lower the advertising efficiency.

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

As a result of the calculations done, we can conclude: in order to conduct an advertising campaign, an enterprise will need 183,250 rubles.

The economic benefit of the enterprise is calculated in Table 14.

Today, the image is understood not just a system of corporate identity attributes and formal techniques that emphasize the specificity of a company (branded clothing, graphic attributes, etc.). The image with "an increase in the number of those wishing to become unique" turns into total communication, that is, into communication carried out in all spheres of activity, and not only in the external appearance of the company.

The components of the image as total communication are:

1. Corporate philosophy.

2. History-legend of the company.

3. The external 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 of 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 long-term contacts Figure 18.

The image of a company 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 pressing public interests and concerns.

Figure 18 - The main components of the image

In order to create the image of a successful, serious company, it is necessary to complete the following tasks:

Satisfy customer desires. 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 desires. It should be remembered that the unethical behavior of one employee can destroy the company's image forever in the eyes of the client. Consequently, the firm's staff 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 firm should introduce only high-quality equipment that would serve for a long time and is a reminder of a job well done.

Supporting the image with the help of the media, participating in various charity evenings, exhibitions. Maintaining the image is an integral factor in the long-term development prospects of the company. It is necessary to constantly remind clients of the existence of the company. Participation in charity evenings, in addition to the image, can also bring new clients, since the richest people in the city often take part in them.

Achieve public recognition.

Achieve public recognition by performing the following tasks:

The stability of the company. The firm must operate stably, without supply disruptions and staff shortages. To avoid these problems, it is necessary to constantly monitor the 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 towards work.

Social responsibility.

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 whole company.

Therefore, the issues of personnel 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 of the company's personnel. Staff support also contributes to the formation of a positive internal image of the company. Includes: provision of adequate meals at lunchtime and partial compensation of the cost of meals; organizing and financing sports events for employees and their families; organization and financing of cultural events; partial compensation for treatment in sanatoriums, holiday homes and children's camps; material aid.

2. Payment of required taxes. Payment of required development taxes social sphere in the country.

3. Allocation of funds for personnel retraining. It is necessary to develop and implement permanent personnel development programs in various areas: technical training, occupational health and safety training, training to improve management 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 is the desired level of sales;

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

Let's say S max\u003d 1,500,000 million rubles, n 0=2000, p\u003d 10 rubles. Then if the company aims to achieve a sales volume of 1,000,000 million rubles, it needs to cover 75% of the target audience with advertising (1,000,000/1500,000), which will require payment of 1,320 rating units (2,000 x 0.66).

From this we can conclude: in order for the company's sales volume to be 1,000,000 million rubles per week. 1320 rating units are needed to reach a target audience of 75%.

Table 14. Values \u200b\u200bof criteria for the economic efficiency of an advertising campaign

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

According to the data from 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 measures taken, the company received significant profits, the percentage of sales increased by 1.71%, and the market share also increased to 17.1%.

CONCLUSION

The aim of the presented thesis project was to introduce a new approach to modeling the activities of an enterprise based on planning the activities of this enterprise. This approach has improved the efficiency of management decisions and, as a consequence, significantly improve both managerial and economic efficiency.

In the diploma project, the main directions of 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 of business processes and structural units.
Recommendations for the introduction of the position of a marketer are given. The main aspects of developing a marketing policy, an enterprise are considered, goals and objectives are defined, a strategy, a marketing plan is developed, and recommendations are given for creating a company's image.

As a result of the introduction of a marketer into the staff and the bringing of marketing goals and objectives into action, it will be possible to achieve an increase in economic and managerial efficiency in all considered areas, by optimizing the costs of financial and material resources, reducing the time for solving managerial problems and ensuring a close relationship of the business processes of the enterprise.

The costs of implementing the position of a marketer are taken into account. The quantitative indicators of the economic and managerial efficiency of advertising by a marketer have been calculated. The efficiency of advertising campaigns before and after the introduction of a marketer into the organization's staff has been calculated. The rest of the employees also had more time to solve their own problems, as a result of which the efficiency of the entire department increased.

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 planning enterprise activities.

We examined the essence of planning, what requirements need to be met for competent and accurate planning of enterprise activities. Revealed 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 diploma project, the characteristics of the activities of the company IPP Technosvet LLC are analyzed.

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

Organizational structure of OOO IPP Technosvet. - 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 operational management, increasing the responsibility of the head for the efficiency of the work of the link headed by him.

The analysis of the financial and economic condition of the company in the period from 2007-2009 was also made. The analysis data allowed us to see the whole picture of the enterprise as a whole: net profit by the end of 2009 decreased by 33%

The profitability indicators of the enterprise at the end of 2009 were also lower compared to 2008, the profitability of the enterprise decreased by 4% and the profitability of sales increased by 2%. A decrease in the company's profitability and a 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 standard limits, and there is a slight increase in them.

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

In the course of analyzing the external and internal environment of the organization, it was revealed that the weakest side is the lack of a marketer on the staff of the enterprise, and the ineffectiveness of the promotions carried out.

Therefore, the enterprise LLC IPP "Technosvet" needs to improve its activities, to increase economic efficiency.

The third chapter provides recommendations for improving enterprise performance based on the weaknesses of the SWOT analysis. To improve the efficiency of the functioning of the organizational structure of LLC IPP Technosvet, 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 revise the methods of advertising campaigns for the events carried out by the company, to introduce a flexible system of discounts on electrical products. All these improvements will allow you to attract new customers, increase sales, and, consequently, increase profits.

An effective plan of marketing policy has been developed, the trajectory structure of the tree of goals. This plan assumes a methodical improvement of their positions in the market through the hierarchical achievement of the intended goal.

List of used literature

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4. Barngolts S. B., Melnik M. V. Methodology of economic analysis of the economic entity. M., 2006

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6. Berdnikova T.B. Analysis and diagnostics of financial and economic activities of the enterprise: Textbook. - M .: Infra-M, 2009

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11. Gradov A.P. The organizational structure and functions of the marketing service of the enterprise. /Tutorial; SPb, 2006

8. Gruzinov V.P. and other Economy of the enterprise. Tutorial. M .: "Finance and Statistics", 2007.

9. Danilin V.I. Operational and Financial Planning in a Corporation: Methods and Models. - M .: Nauka, 2006.

10. Doroshev VI Introduction to the theory of marketing. Moscow 2008

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12. Innovation management: Textbook ed. prof. V.A. Shvandara, prof. V. Ya. Gorfinkel. - M: University textbook, 2008

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17. Kuzak B.N. Forecasting and strategic planning of socio-economic development: textbook / Kuzyk B.N., 2009

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Appendix D

Marketing job description

1. General Provisions

1.1. The marketer is a professional.

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

1.3. The marketer is appointed and dismissed by the order of the CEO of the organization.

1.4. The marketer must have analytical, communication skills, the ability to plan ahead.

1.5. The marketer should 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 of the need for the service being implemented;

methods of working with the media;

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

methods of studying consumer motivation, their attitude to the produced service;

fundamentals of labor legislation;

computer techologies;

organizational and administrative documents of the heads of the organization;

internal labor regulations;

rules and regulations 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. Market research for the sale of services.

2.2.1. Takes part in the development of a strategy for advertising events.

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

The marketer has the right:

3.1. Request from managers, specialists and other employees of the company information and documents necessary to carry out it job duties.

3.2. To get acquainted with the draft decisions of the management of the enterprise concerning its activities.

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

3.4. Inform the immediate supervisor about all the shortcomings in the activities of the enterprise revealed 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 obligations.

4. Responsibility

4.1. The marketer bears the responsibility provided by labor and civil law:

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

for causing material damage and damage to the business reputation of the organization;

for disclosing commercial secrets;

for non-fulfillment of orders, orders and instructions of the management.

5. Working conditions

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

APPROVED by ______________________ (full name) Director of the enterprise (institution, organization) IPP Technosvet LLC

• Gross profit \u003d revenue - cost of production.
• Finance income \u003d finance income - finance costs.
• Operating income \u003d operating income - operating expenses.

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 the activity 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 predicting the movement of funds, the following aspects are taken into account:

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

When planning efficiency, all cash expenses and income are discounted and brought to the present value.

Table 1 - An example of planning cash

Index	1st year	th 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 salary
Raw materials
Other costs
Capital investment
Payment of interest on a loan	x	xx	xx	x
Payments payable	x	x	x	x	x
Payment of income taxes					xx
Total expenses
Total cash

When making a forecast, it is important to take into account such aspects as the inflation rate (while 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 such aspects as insufficient project financing, inability to return borrowed funds);
• production risk (includes aspects such as poor equipment, poor product quality) and which is a part of investors.

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

Enterprise balance forecast

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

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

The balance sheet of an enterprise may look like this.

Table 2 - Enterprise balance

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

Summing up, reports are drawn up containing the financial indicators of the business plan. Namely, the statement of income and expenses, statement of cash flows, statement of assets and liabilities.

The financial plan, as an integral part of the business plan, involves the provision of all calculations within 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.

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