Principles and conditions for successful planning. Objectives, principles and methods of planning - abstract

Planning is one of the economic management methods. The plans reflect all management decisions made, contain reasonable calculations of production volumes, and provide an economic assessment of costs and resources and the final results of production. When developing a master plan and choosing a course of action for all employees, it is necessary to ensure compliance with certain principles and achieve the adopted plans and selected goals.

Planning principles are the basic theoretical principles that guide the formation, justification and organization of the development of enterprise plans.

For the first time, the general principles of planning were formulated by A. Fayol: necessity, unity, continuity, flexibility and accuracy.

In modern domestic science and planning practice, the following principles are widely known: systematicity, purposefulness, complexity, efficiency, scientific character, balance, priority, etc. The characteristics of the basic principles are presented in Table 1.

Table 1.1. Basic principles of planning

These are the most important principles for carrying out planned activities in an enterprise, including a motor transport enterprise. Their use makes it possible to determine the production capabilities of an enterprise, improve the efficiency of production and economic activities with the optimal use of all available resources.

Any theory (and science) is built on certain principles, and therefore the planning process is also based on a number of scientific principles, which determine the direction and content of planning work.

The following planning principles are highlighted:

1. unity;
2. continuity;
3. flexibility;
4. accuracy.

The principle of unity complexity, linkage and coordination presupposes the integrated, systemic nature of the planning process. An enterprise is a system; the planning process is also systemic in nature, since all the constituent elements here are interconnected and interconnected and pursue the same goal - the one that is set for the entire enterprise.

Continuity principle has this name due to the fact that the planning process is not a one-time action, but a continuous, constant process, plans replace each other according to a scheme and logical linking. The continuous nature of planning is associated with the existence of various reasons and factors influencing the financial and economic state, i.e. the need to foresee the future to protect the company, the need for constant logical adjustments both in setting goals and in forming a plan of action to achieve these goals. Except for the above, one’s own idea of ​​possibilities can also be changeable. This is why planning is a continuous process.

The principle of flexibility based on the variability and spontaneity of the economic situation, which is extremely important to take into account when managing a company. Planning is designed to precisely adapt to these changes and processes, no matter what amplitude they have. The principle of flexibility means that any plan can be changed depending on the external and internal situation. When forming a plan, it is extremely important to take into account all factors that may, to one degree or another, affect the process of activity and the financial result of the enterprise.

The essence of the principle of participation directly depends on the principle of unity of planning. This principle means that each structural unit, each subject of the unit must participate in the planning process, regardless of the area of ​​work for which he is responsible. Since the planning process directly affects all employees of the enterprise, everyone should make a contribution. Otherwise, the completeness of information reflection, and therefore the quality of planning, may not be effective enough.

Scientific principle means that the planning process must be scientifically substantiated and must be formed on the basis of reliable information and scientific methods. Moreover, this principle is based on the idea that plans should take into account advanced developments in science and technology, as well as the experience of other enterprises that have achieved high results in their activities. The material was published on http://site

The principle of validity of goals assumes that the planning process itself, as well as all its links and participants, pursue certain goals, which are combined into one main goal - the goal of the enterprise for the future period. Do not forget that an important point will be that through analysis it is extremely important to highlight those elements of the process on which the planning result depends.

Topic 2. Objectives, principles and methods of planning

1. Planning principles………………………………………………………...2

2. Methods of pre-planning research……………………………………………………6

3. General planning methods……………………………………………...10

4. Special planning methods……………………………………………………15

Literature………………………………………………………………………………..25

1. Planning principles.

Activity planning is the most important function of production management in every enterprise. The plans reflect all management decisions made, contain reasonable calculations of production volumes and sales of products, carry out an economic assessment of costs and resources, as well as the final results of production. During the preparation of plans, managers at all levels of management outline a general program of their actions, establish the main goal and result of joint work, determine the participation of each department or employee in the overall activity, combine individual parts of the plan into a single economic system, coordinate the work of all planners and make a decision on a unified line of labor behavior in the process of implementing adopted plans.

A principle is a requirement that must be observed during the performance of any activity in order to ensure its high efficiency. Planning principles are the basic starting points, rules for the formation, justification and organization of the development of planning documents. Correct adherence to planning principles creates the prerequisites for the effective operation of an enterprise and reduces the possibility of negative consequences of planning.

For the first time, the general principles of planning were formulated by A. Fayol. He formulated five principles as the main requirements for developing a program of action or plans for an enterprise:

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

The principle of unity of plans provides for the development of a general or consolidated plan for the socio-economic development of an enterprise, that is, all sections of the annual plan must be closely linked into a single comprehensive plan. The unity of plans presupposes the 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 is that at every enterprise the processes of planning, organizing and managing production, as well as work activities, 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 established indicators and coordinating the planning and economic activities of the enterprise;

The principle of accuracy of plans is determined by many factors, both external and internal. But in a market economy, the accuracy of plans is difficult to maintain. Therefore, every plan is drawn up with the accuracy that the enterprise itself wants to achieve, taking into account its financial condition, market position and other factors.

In modern planning practice, in addition to the classical ones considered, general economic principles are widely known.

1. The principle of complexity. At each enterprise, the results of economic activity of various divisions largely depend on the level of development of equipment, technology, production organization, use of labor resources, labor motivation, profitability and other factors. All of them form an integral integrated system of planned indicators, so that any quantitative or qualitative change in at least one of them leads, as a rule, to corresponding changes in many other economic indicators. Therefore, it is necessary that the planning and management decisions made are comprehensive, ensuring that changes are taken into account both in individual objects and in the final results of the entire enterprise.

2. The principle of efficiency requires the development of an option for the production of goods and services that, given the existing limitations of the resources used, ensures the greatest economic effect. It is known that any effect ultimately consists in saving various resources per unit of production. The first indicator of the planned effect can be the excess of results over costs.

3. The principle of optimality implies the need to select the best option at all stages of planning from several possible alternatives.

4. The principle of proportionality, i.e. balanced accounting of the resources and capabilities of the enterprise.

5. The principle of scientificity, i.e. taking into account the latest achievements of science and technology.

6. The principle of detailing, i.e. degree of planning depth.

7. The principle of simplicity and clarity, i.e. compliance with the level of understanding of plan developers and users.

Consequently, the basic principles of planning guide the enterprise towards achieving the best economic performance. Many principles are closely interrelated and intertwined. Some of them operate in one direction, such as efficiency and optimality. Others, such as flexibility and precision, in different directions. Along with the most important planning principles discussed, the principles of participation and holism developed by R.L. are of great importance in a market economy. Ackoff's new method of interactive planning.

The principle of participation shows the active influence of personnel on the planning process. It assumes that no one can plan effectively for anyone else. It is better to plan for yourself, no matter how badly, than to be planned by others, no matter how well. The meaning of this: to increase your desires and abilities to satisfy the needs of both your own and others. At the same time, the main task of professional planners is to stimulate and facilitate others’ planning for themselves.

The principle of holism consists of two parts: coordination and integration.

Coordination establishes that the activities of any part of the enterprise cannot be planned effectively if it is carried out independently of other objects at a given level, and problems that arise must be solved jointly.

Integration determines that planning carried out independently at each level cannot be as effective without the interconnection of plans at all levels. Therefore, to solve it, it is necessary to change the strategy at another level.

The combination of the principles of coordination and integration gives the well-known principle of holism. According to him, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence. This concept of “all at once” planning is opposed to sequential planning, both top-down and bottom-up.

2. Methods of pre-planning research.

To justify planning decisions, a set of pre-planning research methods is used. Pre-planning research is a predictive and analytical basis for planning decisions, intended to justify draft plans. The task of pre-plan research (development) is to identify existing development trends, assess the level of satisfaction of the needs of the national economy and population, identify new needs, assess the capabilities of science and technology, combine the efforts of science and production in achieving the socio-economic goals planned for the future. Pre-planning studies are carried out on the basis of long-term and medium-term scientific, technical, demographic, socio-economic forecasts.

Pre-planning research methods can be divided into two groups.

The first group of pre-planning studies determines the methodological direction of the process of justifying the planning decision. It is based on the dialectical method, as fundamental in the study and knowledge of socio-economic processes. The first group includes closely related methods of systemic and economic analysis.

System analysis in economics - a method of finding effective ways to solve complex problems; a set of methods and tools for studying complex economic objects and processes that make it possible to prepare and justify management decisions. It includes defining the boundaries of an economic entity, inputs and outputs, identifying development and operation goals; formation of an internal structure, formation of alternative development options, selection and justification of the preferred one, etc. System analysis allows us to foresee the temporary consequences of management decisions and avoid erroneous ones.

Economic analysis– a set of methods designed to explain the results of the economic and financial activities of the objects under study, as well as quantitative justification of planning decisions. Methods of economic analysis make it possible to systematize data on the production and economic activities of industries, inter-industry complexes and other economic entities, as well as give a scientifically based assessment of the results of their work, and identify reserves for increasing the efficiency of rational use of resources. Using the methods of economic analysis, conclusions are drawn about the organizational and technical level of production, the efficiency of using fixed assets and production capacities, material resources, labor productivity and wages, production costs, profits and profitability, financial condition, etc.

The second group of pre-planning studies are methods for obtaining and analyzing initial planned information. These include: methods of economic groupings, sociological studies, expert methods, forecasting, etc.

Essence economic grouping method consists in dividing populations into groups according to certain essential characteristics. The grouping method is based on choosing a grouping characteristic and determining the number of groups. A justified choice of grouping characteristics is possible only on the basis of an analysis of the essence of the phenomena, taking into account the peculiarities of the development of the phenomenon being studied in the specific conditions of the place and

time. Taking into account specific conditions leads to the fact that the same type of phenomenon can be identified in some conditions by one sign, and in others – by another. The number of groups into which the population under study is divided depends on the type of phenomenon being studied, the nature of the variation of the grouping characteristic and the objectives of the study. Using the grouping method, problems are solved that can be reduced to three main ones:

Study of socio-economic types;

Study of the structure of the population and its changes;

Study of the relationship between phenomena and their characteristics.

TO methods of sociological research include: surveys, observations, document analysis. They constitute a toolkit for cognition of social phenomena and processes, because make it possible to obtain various types of information about social reality for subsequent generalization in the process of justifying planning decisions.

Expert methods are used to obtain information that individuals have, as well as to evaluate the effectiveness of certain business decisions when it is not practical to use quantitative methods or there is no information for making a decision. This method includes three components:

intuitive-logical analysis of a problem or its fragment;

Decision and issuance of quantitative or qualitative characteristics (assessment, decision result);

Processing the solution results - assessments received from experts.

A number of planning and forecasting problems are solved using expert assessment methods. The main ones are: distribution of various types of resources with prioritization; formation of planning goals and objectives by management levels and ranking them by importance; identification of possible options for solving problems with an assessment of the preference of each option; assessment of the degree of influence of various factors on the object; determination of promising directions for the development of the production system, organizational and functional structure; assessment of the activities of enterprises or divisions (when the assessment is made according to many indicators, most of which are qualitative); determining the order of work; assessment of the quality of manufactured products; scientific, technical and economic forecasting; formation of R&D topics; selection of options for technical and socio-economic development of the enterprise; determination of promising directions for the development of production systems, organizational and functional structures; other tasks.

Forecasting in the management system it represents the scientific and analytical stage of planning. In planning, the term “forecast” is used in the sense of a probabilistic scientifically based judgment about the prospects, possible states of a particular phenomenon and the future and (or) alternative ways and timing of their implementation. The forecasting method is a set of techniques and methods that allows, based on the study of the internal patterns of development of the forecast object and its external connections, as well as their possible changes during the forecast period, to derive a judgment of certain reliability about the future state of the forecast object. Each forecast arises as a result of a multi-stage process of obtaining the necessary information, processing it using special techniques and assessing the reliability of the results obtained. The combination of these elements characterizes a specific method for developing a forecast.

3. General planning methods.

Planning methods, as an integral part of the planning methodology, are a set of methods and techniques that ensure the development and justification of planning documents. The main planning methods include: normative, balance sheet, program-target.

Normative method is based on the definition and use of progressive norms and standards that reflect the achievement of scientific and technical progress and the most important goals of economic development. The advantage of the normative method is the establishment of a connection between resources and the final results of production.

Norm is a scientifically based measure of the socially necessary expenditure of a resource to produce a unit of product of a given quality in the planned period.

A standard is an element-by-element component of a standard that characterizes the degree of use of a resource or its specific weight (consumption) per unit of measurement.

The set of norms and standards is called the normative mass. The system of norms and standards is a set of scientifically based, material, labor and financial norms and standards, the procedure and methods for their formation, updating and use in the development of forecast and planning documents, their proportionality and balance, deep identification and accounting of production reserves that contribute to its increase efficiency. The development of the economic mechanism and the transition to market relations determines the constant development of the system of norms and standards.

The following groups of norms and standards are distinguished:

norms and standards for the use of fixed production assets;

Norms and standards for the use of working capital;

Norms and standards for labor costs and labor intensity of products;

Norms and standards for organizing production processes;

Norms and standards for product quality;

Norms and standards for capital investments;

Norms and standards for production and distribution costs;

Norms and standards of profitability;

Norms and standards for environmental protection.

Balance sheet method designed to link social needs and resources, to ensure the necessary proportionality and coordination in the development of various products, industries, industries, territories and the national economy as a whole. Macroeconomic balance acts as an overall proportionality between: production and consumption, supply and demand, production factors and their results, material and financial flows.

The balance sheet method in planning means that the production plan for a product, resource, industry, region or economy as a whole is justified by drawing up balances in which the needs and sources of satisfying these needs are preliminarily determined. The identified resources are then linked to the estimated needs, i.e. are balanced. Since the total needs, as a rule, are higher than the possible volumes of resources, in the process of developing specific balances, the needs are ranked - their distribution in order of importance into priority, less important, etc.

In the general system of economic balances, the following types of balances are distinguished: - material (calculation of raw materials, PF, fuel, i.e. a comprehensive link between the production and consumption of material resources);

labor (need for labor and sources of covering it);

cost (financial balance sheets reflecting all types of income and expenses).

Program-target method- this is a way of forming a system of planned solutions to major national economic problems. Its essence lies in the selection of the main goals of social, economic and scientific and technical development, the development of interrelated measures to achieve them within the scheduled time frame with a balanced provision of resources and the effective development of social production. It involves the development of planning documents with a preliminary assessment of final social needs, based on national economic goals with the further determination of effective ways, means and organizational measures to achieve them and provide resources.

The link between the goal and the means to achieve it are complex programs. They are compiled for the entire period necessary to achieve the set goals, highlighting planning periods and main stages of implementation, and provide for all the necessary measures of a socio-economic, production, scientific research, organizational and economic nature to achieve the final goals.

A targeted comprehensive program is a document that reflects the purpose and complex of various tasks and activities aimed at implementing national economic problems in the most effective way and linked by resources, implementers and implementation deadlines.

The practical implementation of the program-targeted approach is ensured by including targeted comprehensive programs in forecast and planning documents, as well as through the development and approval of federal and regional socio-economic development programs. The tasks and activities of targeted comprehensive programs are provided with all types of resources as a matter of priority.

The development of a target complex program using the program-target method is carried out in a certain sequence:

1) A list of the most important problems is compiled. A specific problem is identified and an initial task is issued to develop a program to solve it, which defines the goals of the program, resource limits, participants in the implementation of the program and other necessary information.

2) The quantitative parameters characterizing the goals of the program are clarified and the tasks of its implementation for individual periods are determined. The main goal of the program, as a rule, expands across its components, forming an ordered hierarchy of tasks that reflect the internal structure of the problem being solved.

3) The composition of tasks and a set of measures for the implementation of the program are formed. The composition of the main tasks of the program is established based on the constructed hierarchy of goals. For each of the tasks, successive stages of their implementation are developed.

4) The main indicators and resource support of the program are calculated. An assessment is made of the total cost of resources (material, labor and financial) for the implementation of the program. A list of material resources is generated, indicating suppliers and recipients, and the economic effect is determined.

5) The preparation of program documents, coordination and approval of the program is carried out.

Programs are coordinated by time, resources and performers. Typically, a number of industries and regions are covered, which should provide solutions to the most important problems. Tasks for implementing the program and recommendations are communicated to the relevant ministries and departments.

The most important characteristic features of the program approach are:

Unity of purpose and clear orientation;

The complexity of the planned programs;

Certainty of implementation deadlines;

Targeting and indication of resource sources.

Targeted programs are implemented at the expense of the federal budget of the Russian Federation, the budgets of the constituent entities of the Federation, local budgets and extra-budgetary sources attracted to implement these programs.

In the process of planning work, it is important to combine various methods for developing planning documents in their interrelation and complementarity. The relationship between various methods for developing national plans depends on the duration of planning periods, the goals and objectives facing the economy, the experience and qualifications of workers, and the use of various economic and mathematical models. Thus, in long-term planning, a program-target approach and the applied mathematical methods play an important role, which make it possible to use economic-mathematical models and computer technology in planning in order to increase the scientific validity and optimize plans. When developing current plans, balance sheet and normative planning methods are of predominant importance.

Methods for monitoring the progress of implementation of planning documents are based on a combination of principles and forms of economic incentives and administrative and legal responsibility. The economic incentive system is developed simultaneously with various tasks and indicators of the plans and is reflected in the system of economic regulators (taxes, duties, interest rates, etc.).

The planning methodology is enshrined in regulatory documents: guidelines, regulations, recommendations for drawing up plans, forms, indicators of plans and methods of justifying them.

4. Special planning methods.

1.Creativity.

Among all the means and methods of justifying planned decisions, creativity occupies the most important place. Despite the importance of formal planning methods, the importance of creativity cannot be overestimated. However, in management theory, the process of creativity is the least studied. It is usually associated with the personal characteristics of the manager: his ideas about values; self-awareness; main life position; attitude to risk; the role of personal motives; authority; level of education and creative potential. The effectiveness of a plan is determined not so much by the presence of individual features and the level of certain personal qualities of the planner, but by his intuition, innovation, ingenuity, experience, and ability to be creative. Therefore, it seems appropriate to pay some attention to creativity when considering methods for justifying planning decisions.

It is worth paying attention to one circumstance contained in this definition. It is necessary to distinguish between ideas embodied in a plan and ideas implemented in practice. Ideas by themselves, unless they are put into action according to plan, are not productive. The mere emergence of a new idea and its reflection in the plan is not enough for modern production. Many businesses have more ideas than they can use. J. Steiner writes about this: “The road from a valuable idea to its implementation in the final commercial product and profit is long and dangerous, and creativity can and should cover this entire path.” In this sense, creativity is the main prerequisite for the success of an enterprise.

Many management experts believe that the only way to maintain the viability of an organization is to create an environment for creativity. Organizations in which the production and management process is strictly regulated, and the conditions for creativity are limited, are considered insufficiently flexible and, as a rule, cannot withstand the pace of competition. At the same time, the experience of many companies shows that stimulating the creative activity of employees in general and planners in particular in the direction of reducing costs and improving product quality is very effective in increasing profits.

The conducted research shows that the structure of the creative process is very similar to the structure of the problem solving process. Despite some differences, the following stages of the creative process can be distinguished: preparation; studying the problem; obtaining ideas and collecting data; accumulation of hypotheses and alternatives; a temporary cessation of work on a problem, during which a person waits for insight, thinking about other things; synthesis, that is, connecting all parts of the problem together; clearly articulating an idea or ideas; testing an idea through experimentation. However, it is rarely possible to identify clearly defined stages in the creative process. Therefore, such a structure is more speculative than working. More often, the creative process is characterized by long delays, a state of rest, and then sudden, unexpected leaps forward.

A huge role in this process is played by premonition and intuition, which are not identical to creativity, but are its constituent parts and can stimulate it.

People must have certain aptitudes for creative work. Although indicators of general intelligence development cannot fully characterize a person’s ability to work creatively, the following characteristics may nevertheless be useful in assessing a planner’s ability to be creative. These include: quick thinking; flexibility of thinking; originality; attraction to the complex; independence of judgment; impulsiveness, etc.

2. Adaptive search based on general knowledge of the problem.

It is difficult to find a more effective method for a planner to find solutions when considering any problem than his adaptive search, based on personal knowledge of the issue. Strictly speaking, this circumstance relates more to the requirements that are presented to planners than to methods. However, knowledge and experience are the key to solving any problem. Over time, a large number of decisions are repeated in the work of the planner, if not in detail, then in principle. Past planning decisions become a template for solving current problems. In many economic and managerial problems they can represent stereotypical solutions. In planning work, many decisions are made based on intuition. Upon closer examination, it turns out that these are old solutions formulated in relation to new conditions.

However, experience is not always a good tool in planning.

First, the problems may seem the same and yet be actually different. In other words, the problem may be the same, but current conditions may be different from conditions in the past. As a result, the decision may lead to completely different consequences.

Second, the planner may forget how he solved a similar problem in the past and not realize it, which can lead to erroneous decisions.

Third, negative results obtained in the past can negatively affect the planner's actions, for example, causing a feeling of fear that fetters initiative.

General knowledge of the problem allows you to clearly formulate it in the process of searching for a planned solution. Sometimes this procedure, taking into account its importance in justifying planned decisions, is considered as an independent method, since a correct solution to the problem is impossible if it was formulated incorrectly. A clear formulation of the problem, in turn, stimulates an adaptive search for ways to solve it based on the construction of various qualitative models that simulate the planned phenomenon, for example, diagrams, diagrams depicting information and material flows, etc. It should be added that such simple models have become prototypes of many new economic and mathematical methods.

3. Accounting system.

Typically, accounting in planning is considered as one of the sources of data that makes it possible to create an information base. It is quite obvious that the accounting system is not so much a source of data as a good model that reflects with sufficient simplicity the entire activity of the enterprise. Although most of the data in the accounting system has a monetary value, there are natural indicators in it that allow us to evaluate the effectiveness of planning decisions made in previous periods.

The value of accounting for planning is determined by the fact that it perfectly represents the results of the enterprise. For example, with the help of accounting you can see the financial position of a company at the current time. Based on cash flow data, it is easy to predict all the main sources and directions of their spending.

The most important indicators with the help of which the company’s strategy is planned and obtained from accounting data can be summarized into four groups:

Indicators characterizing solvency;

Sources of funds;

Use of resources in the course of economic and other activities;

Profitability.

4. Limit analysis.

This method allows you to control and establish a profitable ratio of costs and income of the enterprise. If making a profit is the main goal of an enterprise, then marginal analysis is an important method of achieving it. When planning an enterprise, it can be used in various ways, for example, to set prices for products (services), to determine production volumes, etc.

The marginal analysis method is applicable in all cases where it is possible to calculate the marginal costs of something and compare them with marginal revenues. If, for example, it is necessary to compare the costs of hiring an additional salesman with the benefits that he can bring to the company, it is advisable to use this method.

5. Rate of return on invested capital.

In almost all companies, when planning, the most important tool is the rate of return on invested capital (ROC). It is based on a simple calculation showing the relationship between the income of an enterprise and its capital.

NVC is an important cost planning tool. Using this criterion, you can determine the feasibility of capital investments in various activities, for example, in a new building, machine tool, or hiring a talented engineer. At the same time, NEC serves as an important measure for assessing the effectiveness of past planning decisions. Due to its simplicity, the rate of profit has become an indicator of the management efficiency of both the company as a whole and its individual structural divisions, especially in modern conditions of diversification and decentralization of responsibility

Advantages of NVC:

most closely corresponds to the main goal of the enterprise (making a profit);

is a good measure of the effectiveness of use

capital;

gives a specific standard used in planning;

can be used for control;

allows you to clearly formulate tasks for managers of the enterprise and its departments;

is not associated with changes in sales volume.

Disadvantages of NVC:

It is not comprehensive (universal) when assessing various capital investment options;

When calculating, much attention is paid to capital resources, although other resources also participate in shaping the effect;

Does not stimulate the efficiency of the enterprise departments;

Encourages short-term planning at the expense of long-term planning. To ensure the fulfillment of this indicator, the manager can reduce inventory, not replace outdated equipment, cancel personnel retraining programs and thereby create the preconditions for bankruptcy of the enterprise.

Other variations of this method are:

Calculation of the rate of return on capital used (NIC);

Calculation of the rate of return on equity or share capital (NSC).

In planning practice, the NIC indicator is most often used when determining the feasibility of implementing various innovative activities, the NIC is an indicator of the enterprise’s activity, and the NSC characterizes the financial results of the work.

For example, the NIR is widely used to evaluate the performance of branch managers of companies, since the managers' focus is on the funds used, and not just on share capital. With this approach, the NIC serves as an incentive to increase sales volumes and reduce costs, which is not always the case when using the NSC.

None of the listed indicators is sufficient to justify a particular activity. Each of them has its own advantages and disadvantages and should be used in combination with other indicators. Only in this case can it become a tool for planning, monitoring and evaluating the economic activities of an enterprise.

6. Sensitivity analysis.

This method allows you to assess how much the effectiveness of the planned event will change if the conditions for its implementation change or a certain change in one of the initial parameters. The stronger this dependence, the higher the risk of implementing the planned project.

Project sensitivity analysis is used in the following cases:

a) To identify the factors that most influence the results of the planned event.

The solution to this problem has the following algorithm:

their most probable (basic) value is determined;

the NPV indicator is calculated at basic values;

one of the factors changes within certain limits, and the NPV indicator is calculated for each new value of this factor;

The previous procedure is repeated sequentially for all factors;

For each factor, the sensitivity of the project is compared and the most important of them are determined.

Knowledge of such factors allows us to include additional measures in the plan that reduce the likelihood of undesirable events occurring.

b) For a comparative analysis of projects when deciding on inclusion in the plan.

By comparing several project options, you can evaluate the sensitivity of each of them to changes in various factors, such as prices, sales volume, taxes, project loan rates, etc. Preference will be given to the least sensitive projects. The algorithm for such analysis is similar to that discussed above.

7. Stability check.

This method is similar in form to sensitivity analysis. Its main goal is to foresee the course of events during the implementation of the plan that may occur in the external environment and internal environment of the enterprise. This, to some extent, allows us to answer the question during the planning process: “How will a change in difficult-to-predict factors affect the effectiveness of the plan.”

The essence of the method is to develop so-called scenarios for the development of events in the basic and most dangerous options for implementing the plan for any projects. For each scenario, it is examined how the organizational and economic mechanism for implementing the plan will operate, what the income, losses and performance indicators of individual participants in the event will be. This allows the interests of all participants to be observed and possible adverse consequences to be eliminated, the necessary stocks and reserves to be created, or risk insurance to be provided.

The advantage of this method is that it allows you to evaluate the simultaneous influence of several parameters on the final results of the project by planning the probability of each scenario occurring.

8. Simulation methods

The essence is to create a model of a real economic situation and manipulate it with various parameters of controlled variables in order to justify the development of a forecasting or planning object.

They are used to distribute capital investments in conditions of possible risk and other cases.

The most famous models are Jay Forrester's "Industrial Dynamics", which covers the entire production and economic process, and the Monte Carlo model - used when modeling any process.

9. Models based on the use of probability theory and mathematical statistics (stochastic models).

These include models based on the use of theories:

Analysis of correlations and regressions;

Analysis of variance;

Mass service;

Statistical solutions;

Schedules;

Inventories;

Information;

Reliability.

Methods of the theory of analysis of correlations and regressions, analysis of variance are used in planning to analyze various statistical relationships and establish standards (labor, cost, material).

Methods of queuing theory are used in planning optimal relationships between the sizes of main and auxiliary production, as well as other structural elements of the enterprise, if the processes in them are irregular and can be represented as a queuing process.

Methods of game theory and statistical decision theory are used in making and optimizing decisions on managing processes of relationship with the market, insurance against natural disasters, creating seasonal reserves of resources, etc.

A method that studies the efficiency of performing operations depending on the order in which they occur is called scheduling. The objectives of this method are related to the ordering of operations that are objects of planning. They arise everywhere where there is a possibility of choosing one or another order of their execution. The method is effective in drawing up daily shift assignments in operational scheduling, planning transport routes and the priority of servicing workplaces.

Inventory theory is used in planning to determine optimal supply lots and inventory levels of an enterprise's material resources. In inventory theory models, optimization is expressed in reducing the costs of creating inventories and the overall need for working capital.

Information theory contains a set of tools and methods for working with information that ensure its reliability, reliability, and relevance. Information theory methods can be used in the development of planning technology.

The theory of reliability in planning is used to assess the reliability of planning decisions and makes it possible to reduce economic risk when implementing planned decisions.

10. Discounting method.

Discounting is a method of bringing future expenses to the initial point in time (the moment of investment).

Takes into account changes in the value of cash income and costs during the period of implementation of the planned event.

The discounting method is used when future levels of cash flows are expected to differ significantly from current levels, projected future cash flows are positive for most of the forecast years, and cash flow in the final year of the forecast period is expected to be significantly positive.

A feature of the discounting method and its main advantage is that it allows you to take into account unsystematic changes in the income stream that cannot be described by any mathematical model. This circumstance makes it attractive to use the discounting method in the Russian economy, characterized by strong price volatility for finished products, raw materials, materials and other components that significantly affect the cost of the equipment being evaluated.

11. Mathematical programming methods

Mathematical programming methods are the main means of solving problems of optimization of production and economic activities. In essence, the methods are means of planning calculations, and they make it possible to assess the intensity of planned tasks, the scarcity of results, and determine limiting types of raw materials and groups of equipment.

Operations research refers to the development of methods for purposeful actions (operations), quantitative assessment of solutions and selection of the best one. The goal of operations research is the combination of structural interconnected elements of the system that most provides the best economic indicator.

12.Plan evaluation and revision methods (PERT).

The use of PERT allows for more complex analysis of the task at hand. This method involves determining the deadlines for each job and their most likely duration.

The PERT method uses the concepts of uncertainty in estimating schedules and probabilities in determining the expected duration of activities on a project. Serves as a powerful tool for improving the planning and management of complex work packages. Thanks to this method, managers can identify bottlenecks in the implementation of resource allocation schedules.

The methods discussed are a valuable tool in the hands of those who know how to use them. At the same time, planners do not need to understand them in detail, but they need to understand how to use them. Each of the methods discussed has its own strengths and weaknesses. The effectiveness of their use in planning depends on their comprehensive application.

Literature:

1. Afitov E.A. Planning at the enterprise: Proc. aid for students economical specialist. universities / E.A. Afitov. – Mn.: Higher School, 2001. – 284 p.

2. Basovsky L.E. Forecasting and planning in market conditions: Textbook – M.: INFRA-M, 2002. – 259 p.

3. Egorov Yu.N., Varakuta S.A. Enterprise planning. – M.: INFRA-M, 2001. – 176 p.

4. Ilyin A.I. Enterprise planning: A guide for preparing for exams / A.I. Ilyin. – Mn.: New Banner, 2003. – 635 p.

5. Likhacheva O.I. Financial planning in an enterprise: Educational and practical guide. M.: TK Welby, Prospekt Publishing House, 2003.

6. Platonova N.A., Kharitonova T.V. Planning of enterprise activities: Proc. allowance. M.: Publishing house "Delo and Service", 2005.

7. Nanivskaya V.G., Andronova I.V. Theory of economic forecasting: Textbook. - Tyumen: TyumGNGU, 2004. - 98 p.

Planning– this is the development and adjustment of a plan, including anticipation, justification, specification and description of the activities of an enterprise (object) for the short and long term. Planning at an enterprise gradually covers the work of people and the movement of resources (material and financial) aimed at obtaining a given final result.

A. Fayol identified four basic principles of planning, calling them the general features of a good program of action.

1. Unity principle suggests that planning in an organization should be systematic. A system means the existence of a set of interrelated elements and the presence of a single direction of their development, focused on common goals.

The elements of planning in an organization are the individual divisions that make up it and the individual parts of the planning process.

2. Participation principle is closely related to the principle of unity. This principle means that each member of the organization becomes a participant in planned activities, regardless of the position and function performed by him. That is, the planning process must involve all those who are directly affected by it. Planning based on the principle of participation is called participatory.

3. Continuity principle assumes that: – the planning process at the enterprise must be carried out constantly within the established cycle;

- the developed plans must continuously replace each other (the second - to replace the first, the third - to replace the second, etc.).

The second of the conditions for planning continuity - constant follow-up of plans one after another - companies, as a rule, comply with. At the same time, there are frequent cases of interruption of the planning process: firms develop a plan during a certain part of the year, approve it and stop planning until the next period.

4. The principle of flexibility is associated with the principle of continuity and consists in giving plans and the planning process the ability to change their direction due to the occurrence of unforeseen circumstances.

To implement the principle of flexibility, plans must be drawn up so that changes can be made to them, linking them with changing internal and external conditions.

Therefore, plans usually contain certain reserves.

However, there are certain limits to planning reserves:

– reserves included in the indicators should not be too large, otherwise the plans will be inaccurate;

– low reserves entail frequent changes in plans, which blurs the guidelines for the company’s activities.

5. Precision principle means that every plan must be drawn up with a degree of accuracy that is compatible with a certain amount of uncertainty.

In other words, plans must be specified and detailed to the extent that the external and internal conditions of the company's activities allow.

Basics of planning in an organization

Planning- this is the process of scientific development and implementation of a set of measures that determine the direction and pace of development of the organization, ensuring its compliance with market needs and, on the basis of this, increasing sales volume and maximizing profits.

The main tasks decided during the planning process are:

1. identifying directions for the development of consumer demand for products manufactured by the enterprise;

2. increasing the volume of sales of the enterprise’s products, profits and profitability of production;

3. increasing the competitiveness of products by improving their quality, developing new types of products and their prices;

4. cost reduction based on improved use of the enterprise’s production resources;

5. creation of new jobs to ensure social stability

Planning functions:

1. Setting production tasks for the enterprise team and determining ways to solve them

2. Formation of the needs of the enterprise, its divisions and services of labor, material, financial resources

3. Coordination of the activities of individual services and divisions of the enterprise, etc.

Types of planning:

1. Technical and economic planning provides for the development of a system of indicators for the development of technology and the economy of the organization. During this planning, optimal production volumes are justified, the necessary production resources are selected and rational standards for their use are established, and the final financial and economic performance indicators are determined.

2. Operational and production planning involves subsequent detailing of the organization’s technical and economic plans. It provides for the establishment of current production targets for various structural units and the adjustment of planned targets during the production process.

3. Operational planning represents the choice of means to solve problems that are determined by senior management.

4. Tactical planning involves justifying the tasks and means necessary to achieve strategic goals (for example, gaining a leading position in the market, etc.). Tactical planning can cover short and medium term periods.

5. Strategic planning focused on developing the overall strategy of the organization and establishing its main goals, managing strategically important factors of activity, determining a marketing strategy in the market for individual goods, identifying strategic prospects for financing capital investments, etc. .d. The duration of the planning period that covers strategic planning is usually 10-15 years

6. Regulatory planning provides for a reasonable choice of means, tasks and goals of the organization and has no established time limits.

7. Market planning is based on the interaction of demand, supply and prices for manufactured goods and services.

8. Indicative planning represents state regulation of prices and tariffs, current types and rates of taxes, and the minimum wage.

9. Centralized (directive) provides for the establishment by a higher management body of a subordinate organization of plans for indicators of natural volumes of production, product range and delivery dates

10. Short-term planning carried out for a period of 1 to 3 years. Its peculiarity is that the indicators for the next year are adjusted quarterly, and the indicators for the second and third years - every six months or annually. Short-term planning is the basis of current planning, in which indicators are set for the year, broken down by quarter. As part of this planning, a program for the movement of the product and all factors of production is developed, indicating specific dates and services responsible for a particular type of activity.

11. Medium-term planning covers a period of 3 to 5 years and specifies the guidelines defined by the long-term plan.

12. Long-term planning (5-10 years) creates the basis for an economic justification for the development of a business entity for a certain period, and its result is the enterprise’s plans for various areas of its activities (production, sales, costs, finance, etc.).

Planning principles.

To ensure effective operation of the organization and reduce the possibility of negative planning results, it should be based on the following principles:

The principle of necessity planning provides for the mandatory application of plans when performing any type of work activity. Its adherence is consistent with the requirements for rational use of limited resources in all organizations.

Continuity principle is that in every organization planning processes must be carried out constantly and the plans being developed must continuously replace each other.

Unity principle involves the development of a general or consolidated plan for the socio-economic development of the organization (the plans of individual structural divisions must be linked with each other and with a single plan for socio-economic development).

The principle of flexibility involves the possibility of adjusting already developed planned indicators.

Precision principle is determined by the influence of various internal and external factors, therefore plans must be specified and detailed to the extent that the operating conditions of the business entity allow this to be done.

Optimality principle is based on the need to select the best option from several possible ones at all stages of planning.

Participation principle involves the active influence of personnel on the planning process.

Principle of efficiency requires the development of a plan option that, given the existing limitations of the resources used, ensures the greatest economic effect.

Planning methods

The implementation of planning principles is carried out through the use of various methods:

ü balance sheet,

ü normative,

ü system-analytical,

ü network,

ü program-targeted,

ü economics and mathematics, etc.

Graphical method can have various forms: network, linear (which is compiled in coordinate axes, where x is the operating time, y is the type of work), etc.

Program-target method developed when developing complex projects where many performers are involved.

Economic and mathematical models are used in planning in various modifications: a model is compiled from a number of indicators and coefficients.