Planning is one of the most important processes that ensure the efficient operation of an enterprise. This is a management function, the essence of which is to determine the development strategy and tasks for each of the departments and structures, the implementation of which is necessary to follow the chosen strategy. When planning, not only the goals of the enterprise are determined, but also the timelines, as well as methods for achieving them.
The analysis of factors affecting the activities of the enterprise and its development. This is done in order to timely find and solve problems.
The most important factors affecting the planning system at the enterprise:
- Management literacy.
- Qualification of employees.
- Material and information base.
It is impossible to write off geographic factors, as well as factors due to the specifics of the activity. True, with a competent approach, the first three aspects can exclude the influence of specific conditions on the activities of the enterprise.
Value
It is worthwhile to describe in more detail how important the system of planning activities at the enterprise is.
Modern economics is a highly competitive environment. The larger the scale of the organization’s activities, the more important are the decisions made by company leaders. At the small business level, the day of delay in making an important decision may not have a big impact on the economic condition of the company, but in a big business this unforgivable oversight can cost millions of losses.
The planning system at the enterprise is needed so that the decisions taken have a positive effect on the development of the company, so that there are no situations in which the management of the enterprise does not know what to do.
In addition, it has long been known that in business, acting according to plan is easier and more effective than improvising and making decisions on the go.
Methods
To build an effective enterprise development strategy, you need to have a certain set of knowledge. In particular, you need to know the methods of the planning system in the enterprise.
There are six main methods:
- Balance.
- Normative.
- Technical and economic.
- Target software.
- Economic and mathematical.
- The method of multivariate calculations.
The first three methods of the planning system at the enterprise will be considered in more detail.
Balance method
The essence of the balance method is the preparation of various types of balances, namely:
- material (balance of fuel, building materials, equipment, etc.);
- labor (balance of labor and labor time);
- financial (balance of income and expenses in cash, cash transactions, accounting parameters);
- integrated (balance of production capacity).
Based on these balances, a development strategy is planned taking into account the principles that will be described below. The balance method is included in the financial planning system at the enterprise.
Normative method
The essence of the normative method is to use the standards that are provided for almost every process taking place in the enterprise, or a parameter that characterizes the activities of the company. For instance:
- norms of consumption of raw materials;
- standards for the use of equipment;
- norms of materials and fuel;
- financial standard;
- work in progress standard.
Other parameters are also normalized. This implies the planning system in the enterprise. The system of enterprise plans should take into account all economic indicators.
Technical and economic method
This method is used in planning:
- Realization of finished products.
- Production costs.
- Production Programs.
In other words, the technical and economic method is used to direct and organize production and business activities and determine the results of production.
When using this planning method, the following factors are taken into account:
- Technical (introduction of new equipment, modernization or reconstruction of the old material base).
- HR modernization.
- Change in production volumes.
- Inflation.
Specific factors are also taken into account. Technical and economic - a platform for operational planning. Part of the system of financial planning in the enterprise. Operational approves in a calendar plan the processes, dates, stages and volumes of production.
From this we can conclude that the technical and economic depends heavily on the operational. The principle of unity, continuity and complexity of planning is based on this fact.
Principles
Analysis of the planning system at the enterprise is impossible without taking into account the principles of planning. The following are distinguished:
- unity;
- continuity;
- flexibility;
- participation;
- science;
- validity of purpose.
It is worth clarifying what each of the principles is.
Unity principle
A similar principle involves a systematic integrated approach to planning. After all, an enterprise is a large organization uniting various structures that are different in their purpose. It is impossible for all structures to draw up a single plan and demand its implementation.
Principle of continuity
The principle of continuity states that planning is not a one-time process. It should always last, because the economic situation and the market are constantly changing. Plans must be regularly updated. True, you cannot change them too often, otherwise planning will not be different from improvisation.
As a result, the data on the basis of which planning is carried out must be constantly analyzed. Conclusions must be drawn at adequate (not too long and not too short) intervals.
Improving the planning system in the enterprise should continue all the time.
Principle of flexibility
The principle of flexibility is closely related to the principle of continuity. He says that when planning, you need to adapt to an ever-changing market.
Those who are sure that the market situation cannot change in an instant are mistaken. Can. True, an instant is only an action. It is preceded by a set of situations (prerequisites). It is this set of situations that helps to consider planning.
Drawing up an action plan, development strategy requires taking into account all factors affecting the economic process. These factors are changeable.
Principle of participation
The organization of the planning system at the enterprise requires consideration of this principle. It is closely related to the principle of unity. According to him, all structural units of the enterprise should participate in planning.
Principle of science
According to the principle of science, every step in planning should be scientifically substantiated. Only in this way will it be possible to draw up the most effective plan. This will require a thorough analysis of the planning system at the enterprise.
At the small business level, a violation of this principle, although it will not benefit the enterprise, may perhaps slightly affect the final result of the work. May save the intuition of leadership.
In big business, relying more on intuition is to sign a "death sentence" for the company.
The principle of validity of purpose
A similar principle states that the actions of all enterprise structures should pursue only one goal - the goal of the enterprise for the future, approved by the development strategy.
Plan structure
The organization of the planning system at the enterprise inevitably leads to the compilation of a development plan for the company, which consists of the following items:
- Short description.
- Development strategy. This section contains a detailed description of the organization of production and sales of products, the minimum quality threshold that must be met by manufactured products. The section should also contain the types of products that are produced at the enterprise. This item also includes information on the requirements for qualifications of personnel.
- Promotion and sale of goods in the markets. This section analyzes potential sales markets, competitors, identifies the strengths and weaknesses of their own products.
- Operation of equipment for the organization of production.
- Managerial staff. Contains detailed information about the management team of the enterprise.
- Financial strategy. This paragraph describes the financial flows passing through the enterprise, evaluates the profitability of the organization.
- Risk factors. It contains detailed information about the risks that the company may face in the production and sale of products.
- Applications
At the enterprise, each department, as a rule, knows its individual goal well and is not aware of the tasks that other structures face, although they all work to achieve the general global goal of the company.
Classification of plans
The planning process is of six types:
- In terms of coverage.
- In content (strategic, tactical, operational).
- According to the planning object.
- By fields of activity (production, sales, research, promotion).
- By terms (short-term, medium-term, long-term).
- By degree of flexibility.
Depending on the information that a particular plan contains, plans are divided into:
These are enterprise planning information systems. These species add up to a master plan. It describes the activities of the enterprise as a whole. In turn, the economic planning system at the enterprise is based on:
- production;
- strategic planning.
Specialists distinguish the following types of strategic planning goals:
- market (determine markets);
- production (determine which technologies and equipment are best used to increase the efficiency of the enterprise);
- financial and economic (determine the sources of revenue, predict the level of profit for the future period);
- social (determine work with customers, reveal satisfaction with finished products).
Process
In order to correctly plan, it is worthwhile to determine in advance the following components:
- the object is what the action of the subject is directed at;
- subject;
- period;
- facilities;
- methodology.
Management with the help of a development strategy implies the implementation of a cycle:
- Analysis. Market research.
- Planning.
- Organization.
- The control. Planning of the control system at the enterprise is carried out in advance.
- Regulation.
As a result, it is necessary to return to point No. 1.
Another classification of methods
There is another classification of methods for compiling a business planning system in an enterprise. According to it, the method can be:
- balanced;
- settlement and analytical;
- economic and mathematical;
- graphoanalytic;
- network;
- target software.
The balance method in this classification is no different from what is described above. Other methods should be said in more detail, although some of them were mentioned in the above classification.
Settlement and analytical is used to calculate the main numerical indicators of the plan, on the basis of which an analysis of the dynamics and factors of development of the enterprise is performed. In order for the analysis to be carried out correctly, basis values are determined for the calculated parameters, in other words, “zero coordinates” along which changes are recorded.
The application of economic and mathematical methods allows you to create an economic model of enterprise development based on the parameters calculated by the previous method. The economic-mathematical method allows the preparation of several strategies for the development of the company and the choice of the optimal one.
Graphoanalytic allows you to visualize the relationship between the two economic indicators using charting. What is this method good for? The fact that the graphic language is the most informative language that allows you to quickly draw intermediate conclusions without cumbersome calculations.
Networking is a subtype of graphoanalytic. Its feature is the ability to draw up schedules for parallel execution of work in space and time. For example, schedules made by the network method can simultaneously characterize the repair of workshop equipment, the installation of new equipment at the enterprise, and the development of the design of a new room.
The essence of the target program is reflected in its name. This method is used in the preparation of a specific program for the development of the enterprise. For example, it takes into account the system of production planning at the enterprise. This program has a specific plan of actions and activities aimed at achieving the general goal of the company. This goal is fundamental in the preparation of the plan.
Many of these methods are more efficiently used together, rather than individually. For example, you can calculate the necessary economic parameters using the calculation-analytical method, identify the model of the dependence of these parameters using the economic-mathematical method, analyze the grapho-analytical method and draw up an action plan based on the findings using the program-target method. This is an example of an enterprise planning system.
Other classification
Depending on the period for which a development strategy is drawn up, planning is divided into:
- promising;
- current
- operational production.
The essence of long-term planning is to predict the behavior of both consumers and partners, and competitors. Promising happens:
- long-term (from 10 to 15 years);
- medium term (from 3 to 5 years).
The long-term production planning system at the enterprise implies the creation of an action program using the program-targeted method, taking into account updating market information. The goals and objectives described in the long term are specified in the medium-term planning. In the medium term, the desired change in the economic performance of the enterprise, as well as methods for achieving it, are described in detail.
In fact, current planning is a subtype of medium-term perspective. The current one is compiled for a year. This document further clarifies the indicators and parameters described in the medium-term perspective plan.
With current planning, tasks are divided into:
- factory (large-scale tasks for the enterprise);
- workshop (mid-level tasks for enterprise structures aimed at achieving a large-scale goal);
- brigade (small tasks for structures that are subordinate to workshops and services aimed at achieving workshop tasks).
Operational-production - a subtype of the current. It allows you to draw up a specific action plan to achieve annual (current) goals. Operational and production planning is divided into:
- inter-workshop;
- inside shop;
- dispatching.
The youngest level of planning at the enterprise is shift-daily.
The three types of planning described above are interconnected and cannot be taken into account separately. They form a system of goals and objectives. In addition to promising, two more types of planning are used:
Strategic allows you to create a list of tasks designed to increase the efficiency of the company, determines the mission of the enterprise. Covers the long term.
Tactical affects the short and medium term. It is aimed at the implementation of goals established during strategic planning.
The mandatory implementation of the plan allocate:
- directive;
- indicative planning.
The directive excludes any initiative in the enterprise. There is an action plan and tasks - it needs to be implemented. It was widely used in the socialist countries in the last century, but now that the market economy prevails over the planned one, directive planning is more often used in drawing up only current plans.
The indicative is the opposite of the directive. In indicative planning, specific tasks are not posed. Only certain economic parameters are determined that the enterprise should achieve. How this will be achieved by the structure of the company is not clearly specified. Only the result is important, but not the method to achieve it. This type of planning is relevant in the formation of promising tasks.
Classification of R. L. Akoff
Scientist Russell Ackoff has formed his own classification of types of planning, which is now widely used in foreign practice. A similar classification distinguishes:
- Reactive planning. Based on an analysis of previous experience.
- Inactive. It is based on the preparation of an enterprise development plan based on current economic indicators.
- Proactive. Based on decision-making on development, taking into account economic forecasts.
- Interactive planning. It is based on the adoption of a strategic development program taking into account previous, current and future economic indicators.
The latter type, although the most difficult to calculate (it is necessary to take into account three time periods at once), is the most effective.
Total
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A large number of planning methods are distinguished, they all fundamentally differ from each other, but on the whole they form a single system that makes it possible to draw up accurate and effective action plans, development strategies. For example, the program-targeted method has little in common with the technical and economic, but the first method does not work without the second.
In addition, there are many types of planning. They are all based on six fundamental principles. The planning process, as well as the overall structure of the final plan, has long been identified. They are also given in this article.
Planning is an indispensable stage of enterprise development, which never stops, because constantly changing market conditions must be taken into account. Improving the planning system in the enterprise should never stop.