Planning at the enterprise occupies an important position in the line of development of the enterprise in market conditions. With its help, the national interests of the state and the economic interests of an individual enterprise are linked into a single system. Planning is aimed at developing production processes and increasing profits (income) of the enterprise.
Enterprises and the state in a market economy are independent entities of production and economic activity. Therefore, enterprise planning and government regulation are mediated by a mechanism of economic interaction based on market relations of equilibrium of supply and demand. The theory of enterprise development planning is built on the balance of supply and demand.
Planning at the enterprise is part of the market atmosphere in the form of its main self-regulator. It is carried out in collaboration with such sciences as the organization of production, marketing, management and others.
The main object of planning at the enterprise is the interaction of planned and economic indicators, distribution and consumption of resources and manufactured goods. Currently, all business entities independently plan their economic activities and determine development prospects.
There are several systems (types) of planning at the enterprise.
Technical and economic planning at the enterprise is determined by the system of indicators for the development of the economy and technology of the enterprise in unity in time and place. In this aspect, volumes of future production are justified, resources are selected, norms for their use are established, and planned final financial and economic indicators are determined .
Operational and production planning characterizes the further development and completion of the planned technical and economic plans. In this plan production tasks are set for workshops and workplaces, the production process is adjusted, etc.
All types of planning can be systematized according to such basic characteristics as the level of management, the content of plans, justification methods, scope, duration, degree of accuracy, development stages and some others.
In addition to the above, there are such types of planning as social and labor, organizational and technological, financial and investment, business planning, supply and marketing, and others, which are determined by the types of plans. Each of these types provides its own system of indicators characterizing the timing of work, types of specific activities, intermediate and final indicators.
Depending on the level of management distinguish between corporate, company, factory, workshop, production and other types of planning.
According to the justification method, market planning (at private firms), indicative (state regulation of prices, tariffs, rates, interest) and centralized or administrative (at state-owned enterprises) are distinguished.
According to the time of action, planning can be short-term (called current), medium-term (or annual), long-term (perspective).
Depending on the stage of development, planning can be preliminary and final. According to the degree of accuracy - enlarged and refined.
Depending on the goals set, planning, operational, tactical and strategic planning at the enterprise are distinguished.
Operational is the choice of means to solve the tasks. Tactical comes down to justifying the tasks and means necessary to achieve goals. Strategic includes the selection of means, tasks and goals for solving specific problems of enterprise development, as well as their justification. Strategic goals can be economic growth, development of human potential, access to the world level, etc.
Financial planning at the enterprise covers the financial and economic aspects of the activity, providing control over education and the expenditure of material, monetary and labor resources. It is necessary to strengthen the financial viability and independence of the enterprise.