Process and basic elements of organization planning. How to organize business planning

Water bodies 26.09.2019

Business planning is a part of enterprise management, which involves finding priority goals and opportunities to achieve them. This is a broad area, including cost projection, structural improvement, and alignment across business units. At the end of the work, the achievement of the set results is monitored.

What does activity planning include?

Planning is a managerial task. The work takes place in three basic directions:

Determination of the current state of the enterprise... The task is subdivided into assessing the economic condition of the company, determining the areas in which the company operates most efficiently. Areas in which urgent improvement is needed must also be found. Based on the current state, it is possible to establish what goals can be achieved with the available resources.
Defining strategic objectives... They are calculated based on the competitive environment, technology, management wishes, market situation.
Determination of available and required resources... Resources include technology, equipment, and personnel.

Based on these tasks, you can deduce the structure of the planning work:

Finding realistic goals.
Determination of indicators on the basis of which it is possible to evaluate the activities of the enterprise from the point of view of strategy.
Finding a list of priority tasks that can be solved in a given situation and with available resources.
Establishing a flexible planning methodology that will allow you to achieve the goals previously defined.

Planning is a complex task that no growing company can do without.

How is planning analysis done?

Analysis involves assessing the effectiveness of planning. To find it, you need to enter certain criteria. The simplest criterion is profitability. Consider other indicators:

The productivity of the use of labor resources.
The efficiency of the production departments.
Benefit from investment activities, assets.
Expansion of the enterprise.

In the early stages of planning, the manager sets goals for a given period. At the end of this period, the actual performance is compared with the targets. The percentage of coincidence will be an indicator of the effectiveness of the plan.

Objectives and types

Let's consider the main goals of planning:

Establishing objective perspectives of the structure.
Rational use of available resources.
Determining what resources need to be purchased to achieve the objectives.
Reducing the risk of bankruptcy to a minimum.
Full implementation of science and technology policy.
Optimization of control measures.

Planning allows you to create an objective picture of the activities of the enterprise, to see its weak points.

Varieties

Planning can be subdivided into varieties depending on the defining characteristics. For example, coverage is a feature. Planning, in the light of this category, is divided into the following types:

General (involves the definition of aggregate goals of work in all areas of the enterprise).
Private (applies only to a specific area).

If we consider the substantive part, the following types of planning are distinguished:

strategic (defining long-range goals and resources to achieve them);
operational (involves the analysis of current activities and the establishment of tactical goals);
current (consists in setting goals for the current year).

ATTENTION! Strategic and ongoing planning complement each other. The second type is based on the set goals in the long term.

The type of planning depends on the area in which the tasks are set:

production part;
financial sphere;
personnel issues.

Planning involves determining the time frame for which goals and objectives are set. Based on this, the job can be:

short-term (from a month to a year);
medium-term (1-5 years);
long-term (more than five years).

Planning can be:

rigid (that is, it cannot be adjusted);
flexible (the plan is built taking into account the likely changes).

ATTENTION! The harsh method is rarely used in enterprises. It's hard to follow. It is the flexible system that shows great efficiency.

Methods

The method assumes a tool through which the planning of activities takes place. Several methods can be applied at once. Consider their varieties:

Balance... The manager determines the balance between the existing needs and the resources that are in the enterprise. A list of resources that do not exist is determined. The sources of their receipt are found;
Calculation and analytical... It is necessary to find the indicators needed to analyze the achievement of the set goals. Their dynamics is being studied. Indicators can be as follows: profitability, productivity, profitability, cost reduction;
Graphical-analytical... The key tool of this method is charts. They help determine the relationship between indicators and other factors. For example, profitability correlates with the current market situation;
Targeted... Relevant when working on programs. Needed for strategic planning... The main feature of the method is the determination of efficiency based on specific results. The manager sets a goal. It is broken down into tasks and subtasks. Usually the goal solves the problem in one area. For example, a business wants to expand. The global goal is to develop new markets. The tasks may be the conclusion of contracts in other regions, the lease of premises, the solution of transport problems;
Economic and mathematical methods... Calculation is the main tool. It is performed using computer technology. Helps to quantify. Provides the ability to develop several alternatives, from which the best at the moment is selected.

There are planning elements in any organizational structure. A prime example is a business plan drawn up in the early stages of a company's operation. In fact, this is a definition of the future activities of the organization, based on objective prerequisites (for example, competition). A business plan solves several problems at once. It allows you to attract investment funds, provides a vision of the company.

Usually the manager is involved in the planning. But, if the enterprise is very large, this task can be delegated to a narrower specialist. When carrying out this activity, it is important to see the real situation, build a plan based on the existing external and internal factors... All this will allow not only to bring the company to a new level, but also to do it with maximum savings, reducing the cost of achieving goals.

4.1 System and content of internal plans

4.2 The procedure and methods for the development of enterprise plans

4.3 Operational scheduling in the enterprise

4.4 Factors influencing the choice of the planning form

4.5 Organization of internal planning

4.6 Methods for developing norms and standards

4.1 System and content of internal plans

During the transition to market relations in Ukraine, planning remained almost half-forgotten. But planning is an important function of managing any enterprise. An experienced leader knows very well that all outstanding battles first win on paper - in terms of plan, and only then - in a real situation. Successfully operating enterprises carry out not only strategic planning, but also the radical development of operational plans for each department and even a workplace. Consequently, there is a definite connection between intra-plant planning and planning of the enterprise as a whole. So, the latter unites the structural divisions of the enterprise with a common goal, provides their activities with focus and coordination.

The essence of intrafirm planning in free market relations lies in the scientific substantiation of the forthcoming economic goals of their development and forms of economic activity at enterprises or firms, in the choice of the best ways to implement them on the basis of the most complete identification of the types, volumes and timing of goods required by the market, the performance of work, the provision of services and the establishment of such indicators of their production, distribution and consumption, which, with the full use of resources, can lead to the achievement of the expected qualitative and quantitative results in the future; on the other hand, market planning inside economic activity serves as the basis for modern marketing of production management and, in general, of the entire economic system management. This means that in the planning process, an integrated, systematic approach is needed to solve the production, economic and all other problems arising at the enterprise. In this regard, the company has a system of internal plans.

System of internal plans- a special mechanism for the formation of planned targets for production units at all management levels, which is combined with the organization of their implementation and is aimed at achieving a system of goals that must be achieved by certain units of the enterprise for a certain period, including the means, ways and conditions for their achievement. Within such a system, detailed development of plans for individual industries, workshops, sections, teams, even jobs for short periods of time - a month, a decade, a working week, a day, for a product is carried out.

The internal planning system combines two important directions work - scheduling and dispatching. Within the framework of the first, operational plans and schedules for the manufacture and release of products are developed by the relevant departments, the second is the performance of work necessary for operational accounting, control and regulation of the implementation of operational plans and the course of production itself. In addition, such a system can operate both at the interdepartmental level and at the internal workshop level.

Interdepartmental planning- should have the goal of ensuring coordinated activities and the necessary production proportions between the workshops of the enterprise in accordance with the sequence of technological processes and taking into account their functions. But its main task should be to agree on the nomenclature of blanks, parts, assemblies and the timing of their movement between workshops.

Intrashop planning- includes the development of production schedules for the sections and control of their implementation, the distribution of work by sections, bringing specific tasks to workplaces, operational regulation of production processes.

Internal plans of the enterprise, as a rule, are focused on solving tactical tasks. This is because they:

Specify and complement the strategic plan;

Have an impact on the work of specific departments;

Determine the practical means needed to achieve the intended goals.

Internal (tactical) planning of the activities of units consists of short-term and operational plans that cover the hourly horizon for a day, week, decade (operational), month, quarter, half year, year (short-term). For the point of implementation of tactical plans in the market conditions of the economy take the forecast of sales of products for the current periods. In this regard, the logical scheme of tactical planning takes on a complete form (Fig. 4.1.).

Fig. 4.1 Logic diagram of tactical planning

Internal plans include (content of plans):

The procedure for the development of the production program of the divisions of the main production;

Justification of the production program with the production capacity of the divisions;

Development of production plans for auxiliary units;

Planning the cost of individual products in departments;

Profit planning for subdivisions, including the specifics of its distribution.

These include: the amount of products produced by the unit; the necessary materials for the production of products by the division; provision of equipment, tools and other production supplies; total production volumes of the division; labor productivity, material consumption, capital productivity, production cost (short-term planning), the degree of equipment utilization, the sequence of individual operations of the technological cycle, the time required for this; placement of personnel according to the available production capacity, material and labor resources (operational planning). All this allows you to clearly orientate in space and coordinate in time the movement of individual elements and products in the production process, ensuring optimal implementation production cycle, rational use of resources, timely and complete fulfillment of production tasks, support of the required rhythm of work of departments.

An important place for substantiating internal plans is occupied by internal planning bodies, which include: production and dispatch department (engaged in interdepartmental planning), production and dispatch office (carries out intra-shop planning), planning and economic department (approves plans).

Thus, internal plans play an outstanding role in maintaining the life of the enterprise by society, ensuring its effective development, while basing it on the appropriate principles and using the necessary planning methods.

The effectiveness of the system of planning the organization of planning: 1. Planned personnel, formed into an organizational structure; 2. planning mechanism; 3. process of substantiation, adoption and implementation of planning decisions (planning process); 4. the means to support the planning process.

1. Planned personnel

Specialists who perform planning functions (planners, designers). Age from 30 to 45 years old (foreign practice). When forming planning services, preference is given to economists and engineers of a given production profile.

Org. p-ra establishes the required number of planning personnel and its distribution among departments of the control apparatus, determines the composition of planning bodies, regulates linear, functional and informational links between planners and departments, establishes the rights, duties and responsibilities of planners, determines the requirements for their professional level.

The organizational structure of planning depends on various factors: 1. the degree of specialization of the production, characterized by the specific weight of the main production in the total volume of production; 2. the degree of mass production, determined by the number of manufactured products of the same type; 3. organizational and legal form of management; 4. the size of the p / p and its production. units depending on the volume of production, the number of employees, articles of the OPF; 5. number of suppliers and consumers, the range of purchased material and technical resources and products sold; 6. composition and structure of personnel and material and technical base of the organization; 7. efficient use of resources;

Each company approaches the choice of the organizational planning structure strictly individually. It is possible to identify groups of enterprises with the most typical schemes of organizational planning structures. This classification is based on a sectoral feature.

By industry, enterprises can be divided into three groups: industry, multi-industry and inter-industry. The industry group includes enterprises whose activities are limited to any one industry. Diversified business entities are large industrial concerns engaged in two or three or more industries. In such business entities, close production ties are established between related and parallel industries represented by individual enterprises and associations. Interindustry companies specialize in the production of products consumed by sectoral and diversified enterprises and associations. The planning system in interindustry companies is identical to the system adopted in the subsidiary divisions of large sectoral and diversified concerns that produce products for the needs of the main production divisions.

2. Planning mechanism

The planning mechanism is understood as a set of tools and methods by which planning decisions are made and their implementation is ensured. If org. the page reflects the structure of the planning system, its form, then the planning mechanism reveals the internal structure, the content of the planning system. The planning mechanism includes: 1. the apparatus for developing the goals and objectives of the enterprise; 2. planning functions; 3. planning methods.

Goals and objectives define the planning functions that determine the appropriate planning methods.

Let's take a look at these components.

a) Goals and objectives of planning. The system of goals and objectives of the enterprise depends on the following components: external opportunities and limitations; internal capabilities and limitations; risk appetite.

The system of objectives of the enterprise must meet the following requirements: 1. they must be functional, so that higher-level managers can transform for lower levels; 2. a temporary link must be established between long-term and short-term goals; 3.the objectives should be reviewed periodically to internal capabilities corresponded to the existing conditions; 4. objectives should ensure the necessary concentration of resources and efforts; 5. it is always necessary to set a system of goals, and not one goal; 6. Objectives should cover all areas of the enterprise.

b) Planning functions

Planning functions are understood as isolated types of labor generated by the division of labor within the planning process (any work, any action performed in the process of forming a plan and aimed at changing the state of the enterprise).

Composition of planning functions: Reducing complexity. The most important planning function is to overcome the real complexity of the planned objects and processes. Motivation. With the help of the planning process, the effective use of the material and intellectual potential of the enterprise should be initiated. Allows, through a systematic analysis of all factors of the external and internal environment, to establish their more accurate state. The quality of the forecast is determined by the quality of the plan. Ensuring safety. Planning should take into account the risk factor in order to avoid or reduce it. Function of coordination and integration. Planning should bring people together both in the development of the plan and in its implementation, avoid conflicts and consider integration different spheres activities of the enterprise. Optimization. Planning should ensure the selection of acceptable and best, from the point of view of constraints, alternatives for the use of resources. With the help of planning, a unified procedure for the actions of employees of the enterprise is created. Planning allows you to establish an effective control system for production and economic activities, analysis of the work of all divisions of the enterprise. Planning provides a documented presentation of the course of production and economic activities. F-tion of education and training. Planning has an educational effect through patterns of rational action and allows you to learn from mistakes.

Planning methods are a way of implementing planning, that is, a way of implementing a planning idea.

The planning method depends on the specific form of planning and includes two aspects:

a) direction of planning;

b) means of justifying the planned parameters.

In the practice of planning, three directions of planning can be distinguished: progressive, retrograde and circular. Progressive planning ("bottom up"). Planning is carried out from the lowest levels of the hierarchy to the highest. Structural divisions themselves draw up detailed plans for their work, which are then integrated at the top level, forming an enterprise plan. Retrograde method ("top-down")

Planning is carried out on the basis of the enterprise plan by detailing its indicators from top to bottom in the hierarchy. Structural divisions must transform the plans of higher levels that come to them into the plans of their divisions. Circular method (counter planning). This is a synthesis of the considered methods.

The plan is developed in two stages

Stage I - ("top to bottom") - current planning is carried out according to the main goals.

Stage - ("bottom up") - the final plan is drawn up according to the system of detailed indicators.

3. The planning process.

Has its own technology, representing the sequence of work performed when drawing up a plan.

The planning process consists of the following stages:

Determination of the planning goal

The goals of planning are a decisive factor in the choice of forms and methods of planning. They determine the criteria for making planning decisions and monitoring the progress of their implementation.

Analysis of the problem. The initial situation at the time of drawing up the plan is determined and the final situation is formed.

Search for alternatives. Suitable actions are sought among the possible ways to resolve the problem situation.

Forecasting. An idea of the development of the planned situation is being formed.

Assessment. Optimizing calculations are made to select the best alternative.

Making a planned decision. The only planning solution is selected and executed.

4. Means to support the planning process

The means of providing the planning process allow to automate the technological process of developing a plan.

Organization planning on the enterprise organization, which is aimed at the systematic combination of the main elements of the system planning: 1.planned personnel ...

Organization planning on the enterprise... The effectiveness of the planning system is determined to a large extent by the level of its organization, which is aimed at the systematic combination of the main elements of the system planning: 1.planned personnel ...

planning on the enterprise
Organization in-house planning.

System efficiency planning largely determined by the level of its organization which.
It is enough to download the cheat sheets for planning on the enterprise- and you are not afraid of any exam!

Financial planning on the enterprise represents planning of all his income and items of the direction of expenditure of funds for a favorable development enterprises.
Organization planning.

Essence and structure of objects planning on the enterprise... Object planning on the enterprise are all functional processes, including production development and management improvement. With a view to rational organization control ...

Object planning on the enterprise are all functional processes, including the development of production ... more ”.
System efficiency planning largely determined by the level of its organization, which ... read more ".

It is enough to download the cheat sheets for planning on the enterprise- and you are not afraid of any exam!
Organization as a management function is an activity aimed at creating or developing the structure of the economic system.

Organization planning on the enterprise.
The essence planning. Planning Is the development and establishment of the management enterprises systems of quantitative and quality ... more ".

It is enough to download the cheat sheets for planning on the enterprise- and you are not afraid of any exam!
System efficiency planning largely determined by the level of its organization which.

Similar pages found: 10

Topic 5. Organization of planning at an agro-industrial complex

Providing agricultural producers with freedom of entrepreneurial activity led to significant changes in the approach to intra-production planning. These changes are as follows.

1. The primary task in developing a plan at an enterprise is to study and search for the most important and stable sales channels for products. Before organizing production, the company must obtain reliable guarantees that the products will be sold on terms favorable to both the seller and the buyer.

2. The development of an enterprise plan must begin with an independent substantiation of the composition (assortment), volume of commercial products, sales channels, as well as preliminary conclusion of contracts, obtaining benefits for the supply of products to federal and regional food funds and other organizations. In the pre-reform period (until the 90s of the XX century), enterprises began planning with the development of a production program, since each of them was informed in advance of a firm plan for the composition and volume of commercial products, and the state was responsible for further promoting these products to the consumer. Today, miscalculations in determining the range and volume of products produced lead to the fact that some of the goods will be unclaimed or in little demand, while other goods will be in short supply. Scientifically based planning of the composition, material proportions and product quality at each enterprise is the most important condition for increasing production efficiency. This is the basis for the development of production programs for the development of industries at the enterprise.

3. With intra-production planning, it is necessary to take into account the competitiveness of products, a new approach to the formation of material and technical supply and, finally, the requirements for the organization and efficiency of entrepreneurial activity at the enterprise.

Planning in agricultural production is the first stage of the production process, which establishes the ratio of various factors in the organization of production, determines the rate of its growth and ensures an expanded reproduction of agricultural products.

The effectiveness of planned economic work largely depends on its organization, that is, on a clearly defined goal, the composition of performers, their responsibilities, methods and content of the work performed. All enterprise management services, heads and specialists of departments participate in the planned work. To develop plans, a commission is created, consisting of the leaders of several groups of specialists who are responsible for the development of individual sections of the plan. The commission is headed by the head of the enterprise, and the groups are headed by the main specialists. As a rule, groups are created to plan the development of crop production, animal husbandry, mechanization and electrification, construction, and economic development.

In planned work, an important role belongs to a clear delineation of functions between performers in accordance with their place and purpose in production.

In the practice of on-farm planning, it is conditionally possible to distinguish four main stages, during which a full cycle of measures for the development of plans at the enterprise and its divisions is carried out:

Organization of work in the pre-planned period;

Development of a plan at the enterprise;

Drawing up planning assignments for on-farm units;

Mastering the plan and monitoring its implementation.

Each stage corresponds to certain work, which together provide an integrated approach to the development of an on-farm plan.

At the first stage, just before planning, the following works are carried out.

1. Collection, generalization and analysis of initial information about production and economic activity on-farm divisions and an agricultural enterprise as a whole at the end of the year. At the same time, the following tasks are set:

Study of the organization of entrepreneurial activity at the enterprise, in its divisions and industries; checking the fulfillment of planned indicators for a certain period; an objective assessment of the results of the fulfillment of planned tasks; determination of economic results of activities, conditions and methods of obtaining them;

Identification of shortcomings, losses and omissions in work that cause lagging or insufficiently successful development of the enterprise and its divisions over the past period; study of the reasons and factors influencing deviations from the planned indicators of the corresponding period of the last year;

identification and mobilization of external opportunities and unused internal resources; substantiation of the directions of their use in order to increase the production of products with the lowest labor and cost per unit of production; elimination of mismanagement and waste.

The source of information for analysis is planned and reporting materials, primary reports of specialists, management accounting materials, audit reports, minutes of meetings, meetings, personal observations.

The analysis is usually carried out in the following sequence:

Develop an analysis plan;

Select and process material for him;

Compile and supplement the forms of analytical tables;

Study the materials of the analysis, substantiate the conclusions and proposals;

Discuss the results and accept proposals.

Thus, the analysis of information makes it possible to determine the real organizational, economic and financial condition enterprises, to identify losses and improvements in the past period, to reveal and take into account unused internal reserves and opportunities, gives rise to the development of specific ways to further increase production and improve economic performance.

Analysis is an important stage of planning and economic work at an enterprise, since the results obtained become the basis for making scientifically grounded planning decisions on economic issues and developing plans for the further development of the enterprise. They are used by managers and specialists of the enterprise in the process of production management. Consequently, the better the analysis of the production, economic and financial activities of the enterprise is carried out, the more objective the planning and management efficiency will be.

2. Analysis alone is not enough to draw up a plan. A plan is one or another option for the use of resources, therefore, optimizing their use is the main subject of planning. In the pre-planned period, on the basis of reporting data or through provisional (preliminary) calculations, the state of the enterprise at the beginning of the planning period is determined by the availability of the following resources: land, work force, equipment, buildings, structures, livestock, feed stocks, seeds, fertilizers, work in progress, etc. Thus, they determine with what production and financial resources the enterprise enters the planning period.

3. Based on marketing research solve the following tasks:

What product and in what quantity to produce;

How the product will be produced;

To whom, and under what conditions it will be possible to sell the goods.

An entrepreneurial project (plan) of an enterprise begins with determining the volume of sales of products or services, forming a portfolio of orders. Almost the entire system of on-farm planning is based on these indicators. On the basis of the sales plan, the production program of the enterprise is developed, the procurement of all material and technical resources is carried out and other issues are resolved. To determine the volume of sales, managers and professionals must have a clear understanding of the needs of the buyer. This position follows from the basic principle of the market: to produce the goods that can be profitably sold. The plan will not be feasible if it is based on the production of useless goods or services. Any miscalculations in assessing the needs of the market and their own capabilities threaten with losses and even ruin. Conversely, a qualified assessment of the level of demand allows for initial stage to determine the optimal composition and production volumes of certain types of products, the feasibility of expanding or reducing the production of goods, to clarify the specialization and size of industries, the main goals and objectives of the activity, to ensure high efficiency of the enterprise, the sustainability of its development in general.

The portfolio of orders is formed by the marketing department of the enterprise, and in its absence - by the economic department. As a rule, the volume of current orders is determined, ensuring the operation of the enterprise for the next planned year. Unfortunately, planning a portfolio of orders for a longer period is significantly difficult, primarily due to the volatility and uncertainty of demand.

Current purchases must be supported by contracts concluded by agricultural producers with buyers of products. Products for which no contract has been concluded can be produced only with firm confidence in the possibility of their sale. In this regard, at the stage of pre-planning work, the marketing service of the enterprise studies the demand for agricultural products. During this period, negotiations are underway with procurement organizations, the conditions and possibilities of using their services are being studied.

Determining customer needs serves as the basis for planning sales. Based on the results of the determined needs of customers, they form assortment policy of the enterprise. The same work is carried out on logistics. In units other than legal entities, develop preliminary options for contractual relations with labor collectives working on lease terms. Draft contracts for the production, supply and sale of products, services and material and technical support are drawn up.

The subject of contractual relations is the terms of delivery of products: volumes, assortment, parameters, quality, delivery times, incentives, penalties for violation of the terms of the contract. The basis of the agreement is the economic equality of the parties and ensuring the equivalence of exchange. In market conditions, deviation from this principle is impossible. It threatens with bankruptcy. In the contract, it is also necessary to implement the principles of interest and responsibility of the parties for the fulfillment of contractual obligations.

It is important to have reliable and permanent partners with stable economic ties and conditions of cooperation. Long-term contractual cooperation provides confidence in the future, guaranteed sales of products, allows you to see the future, determines the stability of production, its sustainability and profitability. Corresponding contractual obligations become a planning tool, make plans binding, responsible and stable. Inconsistency in the principles of the formation of contracts and plans weakens their organizational impact on business entities.

As you know, one of the main requirements for planning agricultural production is scientific validity. In order to ensure the objectivity and reality of planning at the enterprise, to achieve a balance of plans, to prevent voluntarism, as well as to reduce labor intensity, normative information is used. Standard indicators are used not only in the planning of agricultural production, but also in the implementation of operational control of current work and analysis of the results of economic activities of the enterprise, its production units. The standards make it possible to compare the planned indicators with the actual ones in each individual enterprise and production unit, to reveal and take into account the available reserves more fully.

In connection with scientific and technological progress and rapid changes in technology, technology, organization and production conditions, the standards used in planning must be systematically revised, refined and supplemented so that the plans developed on their basis are more intense and effective. In the practice of agricultural production, this work is carried out mainly in the pre-planning period. During this period, they clarify and supplement the following system normative indicators:

For labor - production rates in crop production, animal services, as well as the corresponding rates (prices) for wages;

Of use working capital- seeding rates for seeds, fertilization, the use of pesticides, the use of fuel and lubricants per hectare, feed per head or 1 centner of production, the consumption of raw materials per unit of finished product, if the enterprise organizes primary processing of products, etc .;

Use of fixed production assets, including tractors, combines, cars, depreciation rates, turnaround times for tractors (in conventional reference hectares), combines (in hectares), turnaround times for cars;

Product quality (grade, class, fatness, etc.);

Technological (timing of agricultural work, the period of pregnancy in cows, the percentage of culling of animals, etc.).

When selecting planning standards, the experience of the enterprise, other enterprises that are in equal conditions with it, and, above all, advanced ones, are taken into account. At the same time, the most progressive indicators are chosen, which ensure savings in labor costs and funds per unit of production.

Sources of planning standards are reference regulatory data, analysis materials of the production activity of the enterprise. An important source is technological maps for the cultivation of agricultural crops, which are also developed or corrected during the preparatory period. When developing targets, recommendations for making plans are taken into account. In the second and third stages planning is carried out development of plans for the enterprise as a whole and its structural divisions. In this case, three schemes for organizing planned work are possible: top-down, bottom-up, and circular (counter-planning).

When organizing planning "top down" the main strategic tasks are developed at the enterprise level: they determine the goals, leading directions, the main economic tasks, the mechanism for their implementation, carry out the interconnection of planned proposals. Then these goals, objectives and indicators in a more detailed and specific form are included in the plans of the divisions. After agreeing on the planned targets with specific performers, they are finally approved by the head of the enterprise. Such an organization of planning, based on the centralization of the most important decisions in the upper echelon of enterprise management, allows for a certain independence of departments in the development of plans based on indicators that are uniform for the entire enterprise.

When organizing planning "down up" from plans of divisions go to the general plan of the enterprise by means of approvals, associations, adjustments. Lower organizational structures - divisions, workshops - draw up their own plans, which are combined at the upper stage, eventually forming a general plan for the development of the enterprise.

Circular (counter) planning combines the two previous methods. Top-down planning sets out the main goals and plans an overall plan at the enterprise level. At a lower level, these plans are concretized. Then the reverse movement begins - "from the bottom up". At the same time, the division's plans include more effective solutions and eliminate disagreements between the elements of the planning object.

The organization and content of planning at an agricultural enterprise is determined by the form of ownership of the available resources and the mechanism of intraeconomic relations. Structural subdivisions can build their relations with the enterprise on the basis of on-farm settlement, lease contracts, development of on-farm cooperatives or on market principles.

Today, in the practice of agricultural production, on-farm planning is widespread, which is close to top-down planning. After the preparatory period, at the second planning stage, an annual plan of the enterprise as a whole is developed. It calculates all the indicators of the enterprise, provided by the structure of the plan.

The development of the plan is carried out by groups of specialists in the relevant industry and type of activity, each of which works according to its own resources in close contact and under the leadership of an economic group. The planning and economic department of the enterprise determines the volume of marketable products and brings them to the sectoral production departments of the enterprise. The latter are drafts of individual sections of the plan. After the development of the sections of the plan, they are mutually linked, and if necessary, adjustments are made in terms of resources and the timing of the planned activities.

The order of development of sections of the plan depends on the production direction of the economy. For example, at the enterprises of crop planning, first of all, they develop the section "Planning the development of the crop production industry." the best arable land is allocated for the main commercial crops , based on this, the structure of sown areas is justified. Then, the development of animal husbandry is planned, taking into account the maximum use of waste from field cultivation and the possibilities of forage production.

At livestock enterprises, they first develop the section "Planning for the development of the livestock industry": they outline the livestock, the structure of the herd, and then, in accordance with the needs for feed, determine the structure of sown areas, calculate the volume of crop production and develop a balance of its distribution.

At the third stage of on-farm planning, the development and execution of plans for the structural units of the enterprise is carried out. The plans are based on the principle of distribution of the volume of products produced, which was calculated earlier in the annual plan of the enterprise.

This form of on-farm planning has certain disadvantages: in the development of lower plans of the enterprise, their direct executors are assigned a passive role, which, in turn, negatively affects the results in the implementation of these plans.

On the the present stage production relations can be perfect and promising only if on-farm units are given wide production and economic independence, and their employees get the opportunity to participate in the management of the enterprise. In these conditions, the degree of freedom of divisions in matters of planning and organizing production increases significantly.

The basis for the development of plans for the development of on-farm units is their production potential and the volume of marketable products for the coming period, which is reported by the administration of the enterprise. In this regard, the management of the enterprise, its economic department represented by the marketing service must determine in advance the composition and volume of commercial products, conclude contracts for it with state and commercial organizations. In such conditions, the plans of the divisions are developed by their management with the participation of labor collectives and specialists of the enterprise in order to prevent disruption of a single technological cycle. The teams of departments must be creative in the development of plans. If additional resources and capabilities are available, they can independently resolve issues about the composition and volumes of over-contractual products.

The intense annual plans drawn up by the teams of departments serve as the basis for the finalization of the annual plan of the production and financial activities of the enterprise, the indicators of which in terms of production, the amount of labor costs and funds will be a set of plans for production departments. General performance indicators, including financial ones, are also calculated on the basis of data on product production and cost volumes formed according to the plans of departments. The plan for the production and financial activities of the enterprise, developed on the basis of plans for on-farm units, is approved by general meeting the team of the enterprise.

Fundamentally new in this form of on-farm planning is its democracy, which is ensured by the transfer of a significant part of functions to the level of production units.

Such an organization of planned work contributes to an increase in the competence and responsibility of managers and specialists of departments, makes it more specific and purposeful. The management of production units (foremen, heads of farms, heads of sections, workshops, etc.) is directly involved in the development of annual and operational plans for their subordinate units and is responsible for their timely delivery to work collectives and subsequent implementation, thereby contributing to the transition subdivisions for effective self-government. Such a scheme of intra-economic relations and planning of the activities of divisions in different options can be used in many types of agricultural enterprises.

At the fourth, final stage on-farm planning, the development of the plan is carried out - bringing it to each subdivision and monitoring its implementation.

Experience shows that planned work, not supported by analysis and control, is essentially incomplete and ineffective.

One of the most effective forms of increasing the return on current planning is regular operational analysis and control over the implementation of the plan. This allows you to timely reveal deficiencies, take effective measures to eliminate them. The analysis based on the results of the year is, in essence, only the fixation of the results, the change of which is no longer possible.

GAOU JSC VPO "ASTRAKHAN ENGINEERING AND CONSTRUCTION INSTITUTE"

Department of Economics of Construction

Course work

in the discipline "Planning at the enterprise"

on the topic: "Organization of planning at the enterprise"

Astrakhan 2014

Introduction

Chapter 1. Theoretical aspects of planning in the enterprise

1 Concept and essence of planning in the enterprise

2 Organization of planning in the enterprise

3 Indicators and methods for assessing the level of planning and organization of production

Chapter 2. Analysis of the organization of planning at the enterprise on the example of JSC "Astrakhan glass fiber"

1 Brief description of JSC "Astrakhan glass fiber"

1.1 Historical background

1.3 Analysis of the main technical and economic indicators

2 Analysis of the organization of planning of production of products at JSC "Astrakhan glass fiber"

Chapter 3. Measures to improve the organization of planning

2 Offers

Conclusion

Bibliography

planning production management economic

Introduction

The range of products manufactured by JSC "Astrakhan Steklovolokno" includes more than 100 items. The plant's products meet the highest quality requirements and are manufactured in accordance with the plant. A scientific and technical center has been established and operates at the plant, the task of which is to develop and introduce new competitive materials and products into serial production.

The market of the enterprise includes enterprises producing fiberglass, glass tapes, and cable industry enterprises, both in Russia and in the CIS countries. In 2005 JSC "Astrakhanskoe steklovolokno" became a part of the Holding company and is its main supplier of electrical insulating glass fabrics (the share of sales is more than 50% in the total volume of sales). Since the 2nd quarter of 2005, the functions of selling products to other consumers have been transferred to the enterprise with the aim of a deeper study of the fiberglass materials market to attract a wider range of consumers.

JSC "Astrakhan glass fiber" began its production activity in 1962. Since then, production from small area fiberglass has expanded into a powerful modern complex with the latest equipment and advanced technology.

Any manufacturing enterprise that operates in the Russian market is faced with important problem- this is the problem of his survival and the provision of continuous development. Each enterprise solves it in its own way, depending on the prevailing conditions and circumstances, but its solution is based on a complex, painstaking and time-consuming work on organizing production planning.

The relevance of the chosen topic lies in the fact that the organization of production planning is the most important element of the enterprise's work in modern conditions, containing in itself a rational combination of basic technological processes, auxiliary services, as well as service links that ensure the effective use of labor instruments, objects of labor and labor itself in order to meet social needs for products and maximize profits.

To achieve the above goals, managers must be able to find rational ways to improve work efficiency, improve working conditions for workers, improve product quality, increase labor productivity, have an idea of the system of measures that are developed at the enterprise in order to intensify production on the basis of scientific and technological progress. Therefore, the study of the basic forms and principles of organizing production at enterprises different forms property, as well as the main elements of production planning, including intrafirm planning, is a prerequisite for ensuring highly efficient development of enterprises.

In modern conditions, planning in enterprises must meet the following requirements:

Planning should be done as quickly and cost effectively as possible;

It should be possible to adjust the plan when the prices for resources that are used in the production process, prices for products, when changing technologies, etc. change;

The plans for the production and sale of products should be interconnected with all the costs that are necessary for the production and sale of the planned volumes of products.

The named requirements that are imposed on planning at enterprises in modern conditions, as well as the fact that the planning process at the enterprise is implemented into a system of plans, on the basis of which the planned work is organized, the motivation of the personnel involved, the control of results, their assessment in terms of planned indicators, etc. determined the relevance of the selected topic.

Object of research: the system of organizing production planning at modern enterprises.

Subject of research: principles and functions of organizing production planning at OJSC "Astrakhan glass fiber".

The aim of the course work is to study the system of organizing production planning at JSC "Astrakhan glass fiber" and the development of proposals for its improvement.

Based on the set goal, in term paper the following main tasks are solved:

study the theoretical foundations of planning and organizing the production of products;

to give the organizational and economic characteristics of OJSC "Astrakhan glass fiber";

to consider the main aspects of organizing the production of products at JSC "Astrakhan glass fiber";

to develop ways to improve the organization of production planning at JSC "Astrakhan glass fiber".

plan process production products enterprise.

JSC "Astrakhan glass fiber" began its production activity in 1962. Since then, the production has expanded from a small area of fiberglass to a powerful modern complex with the latest equipment and advanced technologies. The market of the enterprise includes enterprises producing fiberglass, glass tapes, and cable industry enterprises, both in Russia and in the CIS countries. In 2005 JSC "Astrakhanskoe steklovolokno" became a part of the Holding company and is its main supplier of electrical insulating glass fabrics (the share of sales is more than 50% in the total volume of sales). Since the 2nd quarter of 2005, the functions of selling products to other consumers have been transferred to the enterprise with the aim of a deeper study of the fiberglass materials market in order to attract a wider range of consumers.

Chapter 1. Theoretical aspects of planning in the enterprise

1.1The concept and essence of planning in the enterprise

Planning is a production management system that ensures its dynamic and proportional development, as well as the identification and effective use of production reserves.

To plan the activities of an enterprise means to identify the directions and proportions of the development of production, taking into account the existing material and labor resources on the basis of a more complete identification of the types, volumes of goods required by the market and the timing of their release.

According to S. R. Borisov and V. N. Vasiliev, "planning is a process of development and subsequent control over the course of implementation of the plan and its adjustment in accordance with changing conditions."

The scheduling function is the most time consuming control function. Planning as a management function involves deciding what the organization's goals should be and what the organization's members should do to achieve those goals.

The process of interaction of production factors at an enterprise, aimed at converting raw materials (materials) into finished products suitable for consumption or for further processing, forms a production process or organization of production planning at an enterprise.

The main elements of the production process are labor (human activity), objects and means of labor. Many industries use natural processes (biological, chemical).

For the normal organization of the planning of the production process, the following principles must be observed:

the principle of specialization is the assignment of each workshop, production site, workplace, technologically homogeneous group works or a strictly defined range of products;

the principle of the continuity of the process means ensuring the movement of the object of labor from one workplace to another without delays and stops;

the principle of proportionality implies consistency in the duration and productivity of all interconnected production units;

the principle of parallelism provides for the simultaneous execution of individual operations and processes;

the principle of direct flow means that objects of labor in the process of processing must have the shortest routes through all stages and operations of the production process;

the principle of rhythm consists in the regularity and stability of the course of the entire process, which ensures the production of the same or evenly increasing amount of products for equal periods of time;

the principle of flexibility requires quick adaptation of the production process to changes in organizational and technical conditions associated with the transition to the manufacture of new products, etc.

At the enterprise level, planning must organize the release high quality products in the required volume and range. Ensuring the effective functioning and development of the enterprise by anticipating market trends and adjusting programs; research of consumer requirements; ensuring the production of higher quality products; continuous improvement of production efficiency; identification and mobilization of internal resources of the enterprise; the use of integrated economic and technological equipment; coordination with suppliers is the main goal of planning.

The development of the production program is carried out in the following sequence:

setting tasks for the production of finished products, based on the existing portfolio of orders;

determination of the scope of work for the supply of semi-finished products produced in cooperation with other enterprises;

works of an industrial nature and services rendered by supporters of the organization. Everything major overhauls and modernization of equipment, vehicles of the enterprise;

other products sold to the outside, and the establishment of the total volume of goods of the enterprise in physical and value terms.

E. A. Smirnov believes that “the organization of production of products performs the system-forming functions of combining personal and material factors of production into a single production; joint activities people participating in a single production process; creates organizational conditions that ensure interaction on an economic basis of all production links, as a single production and technical system. "

Thus, the organization of production planning should ensure a rational combination in space and time of objects of labor, tools, labor itself at each production site and effective interactions of enterprise divisions.

The main indicators in organizing production planning are the volume of production, analysis of the range and range of products, production cycle, product profitability, rhythm, duration of the production cycle, analysis of production costs.

The main indicator that characterizes the organization of production is the volume of production. The volume of production is the result of the activity of the enterprise for the production of any products and the provided production services. Both natural and value indicators are used in the assessment. Natural products characterize products by their nomenclature, assortment, quality. Cost indicators are used to assess gross, marketable and sold products.

An important indicator is the analysis of the nomenclature of products, carried out on the basis of changes in the structure by types of activities and by types of products in the context of core activities. This analysis allows you to determine the trends of changes in the range of products, taking into account the profitability of each of these types.

Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the received profit in relation to the expended production resources. The most commonly used indicators are product profitability and production profitability.

Product profitability (profit margin) is the ratio total amount profit to production and sales costs ( relative magnitude profit per one ruble of current costs). Profitability of production (total) shows the ratio of the total amount of profit to average annual cost fixed and normalized circulating assets (the amount of profit per one ruble of production assets). With the help of the profitability of products, the efficiency of production of certain types of products is assessed, and the profitability of production, or overall, balance sheet profitability, serves as an indicator of the efficiency of the enterprise (industry) as a whole.

An increase in the level of profitability is facilitated by: an increase in the mass of profit, a decrease in production costs, an improvement in the use of production assets.

Thus, planning is a production management system that ensures its dynamic and proportional development, as well as the identification and effective use of production reserves.

2 Organization of planning in the enterprise

The planning process in the enterprise includes three stages:

The process of developing plans is making management decisions about the goals of the enterprise and the methods of their implementation. The result of the planning process in the enterprise is a system of plans.

Implementation of planned decisions. The result of this management activities- these are the final real indicators of the development of the enterprise.

Monitoring the implementation of enterprise development plans by comparing actual indicators with planned ones and adjusting the set goals.

The process of developing plans can be divided into several stages, following each other:

research and analysis of internal and external environment enterprises;

determination of priority guidelines for entrepreneurial activity: vision, mission, set of goals;

development of a basic and functional strategy for the development of an enterprise: using methods strategic analysis alternative strategy options are justified, the most effective option is selected;

development of the final strategic plan for the development of the enterprise;

justification of medium-term plans and programs;

determination of the prerequisites for the development of new plans, taking into account the results of the implementation of planned indicators by comparing with the actual ones.

For each enterprise, at a separate planning stage, it is important to highlight the main thing. At the initial stage, first of all, the qualitative parameters of the external environment of the enterprise are determined. As you know, the market economy develops unevenly, cyclically, consistently, passing through phases of stable development, crisis, depression, recovery, recovery, as well as medium-term, long-term, super-long-term (civilized) cycles. In modern conditions, it is necessary to correctly determine which phase of the economic cycle the economy is in when the transition point to another phase is reached. Timely determination of this moment will make it possible to prepare ahead of time for it, to substantiate the effective use of the production potential of the enterprise.

Justification of goals and the choice of possible directions of development, means and methods of achieving them are closely interrelated. With limited production resources, the goals put forward largely predetermine the choice of ways and means of their implementation. In turn, the production and financial resources influence the choice of strategic and tactical development goals.

A rather important factor in the activity of the enterprise is the planning of the production program of the enterprise.

Planning a production program is a task for the release and sale of products in an assortment of appropriate quality in kind and in value terms for a certain period (year, quarter, month).

The planning of the production program predetermines the tasks for the commissioning of new production capacities, the need for material resources, the number of workers, etc. It is closely related to financial plan, a plan for production costs, profits and profitability.

Industrial enterprises form their production program independently on the basis of consumer demand identified in the process of studying the market; portfolio of orders (contracts) for products and services; government orders and their own needs.

The production program consists of three sections:

Production plan in physical terms - establishes the volume of output of products of the appropriate quality for the nomenclature and assortment in physical units of measurement (t, m, pcs). It is determined based on the complete and better satisfaction of consumer demand and the achievement of maximum use of production capacity;

Production plan in value terms in terms of gross, marketable and net production;

The plan for the sale of products in kind and in value terms. It is drawn up on the basis of contracts for the supply of products, as well as semi-finished products, units and parts under cooperation agreements with other enterprises, as well as our own assessment of the market capacity. The calculation of the volume of products sold is made on the basis of the value of commercial products, taking into account changes in the balance of products in the warehouse and shipped, but not paid by customers, at the beginning and end of the planned year. But the volume of sales of products is also influenced by changes in the quality of products and the current prices for products and services at the enterprise.

Depending on the content, goals and objectives, the following forms of planning can be distinguished, depending on the duration of the planning period:

promising;

medium term;

current planning.

Long-term planning covers a period of more than five years, for example ten, fifteen, twenty years. Such plans are designed to determine the long-term strategy of the enterprise, including social, economic, scientific and technical development.

Medium-term planning is carried out for a period of one to five years. At some enterprises, medium-term planning is combined with the current one. In this case, a so-called rolling five-year plan is drawn up, in which the first year is detailed to the level of the current plan. Current planning covers the period up to a year and includes semi-annual, quarterly, monthly, weekly (ten-day), daily planning.

Table 1. Methods used in production planning.

Method Description 1. volumetric is designed to distribute the annual production and sales of the company's products to individual departments and shorter time intervals - a quarter, month, decade, week, day and hour; advancing the production of individual works. Planning is carried out in relation to the release of final products intended for sale on the market: 3.volume-calendar allows you to simultaneously plan the timing and volumes of work performed at the enterprise as a whole for the period of time under consideration - a year, quarter, month; 4.volume-dynamic provides for close interaction of such planning- calculated indicators such as terms, volumes and dynamics of production. According to the degree of detailing of development directions, plans are divided into:

a) strategic. Strategic planning is management process development of specific strategies of varying degrees of uncertainty, time orientation and planning horizon based on the comparison of the goals, resources and capabilities of the enterprise. Strategic planning is a function of the direction of an enterprise's actions (a function of an action vector). By changing the degree of detail in the chosen direction, the type of planning also changes. A strategic plan is a system of strategies characterized by a coarse elaboration (low level of detail). Strategy - general idea achievements in the future. Strategies can be of high, medium and low degree of uncertainty, and they can be calculated for the long-term (five years), medium-term (three years) and short-term (one year) perspective.

b) tactical. A tactical plan is a system of actions (measures) of an enterprise corresponding to a more specific situation (medium level of detail). Tactics - methods, ways and means of achieving the intended goal in the future, corresponding to a more specific situation (a component of the strategy, subordinate to it). The tactics can be of medium to low degree of uncertainty, and can be designed for the medium and short term.

c) operational. An operational plan is a system of specific, detailed actions (measures) of an enterprise. Operation - a completed action or a series of related actions aimed at solving a specific task... The operational plan is designed only for the short term (up to a year) and can only have a low degree of uncertainty. They are characterized by a detailed study of the sections of the strategic and tactical plans. Planning period - year, quarter, month, day, shift, hour. The target criterion is the realization of the potential for success.

With the transition from strategic planning to tactical, from tactical to operational, it is increasingly necessary to carry out planning by function, that is, to carry out technical and economic planning (TEP).

Planning is a means to an end. In modern conditions, planning is becoming the central link in management. The market does not reject planning. On the contrary, in a competitive struggle, it is impossible to enter the market with your own products without a well-thought-out plan. The system of budgets allows the head to assess in advance the effectiveness of management decisions, to allocate resources in an optimal way between departments, to outline the ways of personnel development and to avoid a crisis situation.

A prerequisite for organizing production planning is the preparation of a strategic business plan - this is a statement of the main goals and objectives that the company expects to accomplish in a period of two to ten years or longer. It is a formulation of the general direction of the firm, describing the type of business that the firm wants to do in the future - product lines, markets, etc. The plan gives a general idea of how the company intends to achieve these goals. It is based on long-term forecasts and involves marketing, finance, manufacturing and technical teams. In turn, this plan sets the direction and ensures the coordination of marketing, production, financial and technical plans.

Marketing specialists analyze the market and make decisions about the actions of the company in the current situation: they determine the markets in which work will be carried out, the products that will be supplied, the required level of customer service, pricing policy, promotion strategy, etc.

The finance department decides from what sources to receive and how to use the funds available to the firm, cash flow, profit, return on investment, and budgetary funds.

The planning and economic department carries out the functions: performs calculations for material, labor and financial costs necessary for carrying out work (services), research and development, develops measures to ensure a saving regime, identify reserves, increase the efficiency of work, prepares initial data for drawing up draft long-term, annual and operational plans, prepares proposals for approval by the management of the enterprise on the procedure, timing and participants (departments, services, workshops) in the development of draft plans; distributes the production program between the shops and services of the enterprise; examines the justifications and calculations of draft plans for the divisions of the enterprise; ensures the consistency and mutual coordination of the plans of the shops and services of the enterprise; prepares plans for the enterprise as a whole. Also, the functions of the planning and economic department include:

bringing annual and quarterly assignments to workshops and services according to the established list of indicators;

participation in the development of annual, quarterly and monthly production programs by auxiliary and non-production shops;

consideration of shop plans, their verification, making the necessary adjustments.

The development of a strategic business plan is the responsibility of the enterprise management.

Based on the information received from the marketing, finance and production departments, the strategic business plan determines the general scheme, in accordance with which the goals and objectives of further planning in the marketing, financial, technical and production departments are set.

Each department develops its own plan for the implementation of the tasks set by the strategic business plan. These plans are consistent with each other, as well as with the strategic business plan. This relationship is illustrated in Fig. 1. glass tapes, and cable industry enterprises, both in Russia and in the CIS countries. In 2005 JSC "Astrakhan fiberglass "became a part of the Holding Company and is its main supplier of electrical insulating glass fabrics (the share of sales is more than 50% in the total sales volume). Since the 2nd quarter of 2005, the functions of selling products to other consumers have been transferred to the enterprise with the aim of a deeper study of the fiberglass materials market in order to attract a wider range of consumers.

Fig. 1. Business plan.

The level of detail in the strategic business plan is low. This plan affects General requirements market and production - for example, the market as a whole for major product groups - and not the sale of individual products. It often contains metrics in dollars rather than units.

Strategic business plans are usually reviewed semi-annually or annually.

Based on the tasks set in the strategic business plan, the management of the production department makes decisions on the following issues:

the number of products in each group that is required to be produced in each period of time;

the desired level of inventories;

equipment, manpower and materials required at each time period;

availability of the necessary resources.

Experts must develop a production plan that meets market demand without going beyond the resources available to the company.

Thus, we found out that planning is a means of achieving goals, and drawing up a strategic business plan is a prerequisite for organizing production planning.

3 Indicators and methods for assessing the level of planning and organization of production

Planning methodology - a set of methods, techniques for developing, justifying and analyzing forecasts, programs and plans, a system for calculating planned indicators, and their mutual coordination.

Planning method - a specific method, a technique by which any planning problem is solved, the numerical values of the plan indicators are calculated.

One of the most common planning methods is the balance sheet method. It is based on comparing all the labor, material and financial resources available at the enterprise with the needs for them, in measuring costs and results, coordinating and coordinating the tasks and indicators of the plan, ensuring the unity and balance of all its parts and sections. Its essence lies in the construction of balances (material and others) in the form of a table, consisting of two parts - the availability of resources and their distribution. The totals of both parts must be equal. Balances are developed in kind and in value terms.

The normative method was also widely used in planning. Its essence lies in the fact that a number of planned calculations are performed using scientifically based norms and standards: the cost of raw materials and materials, fuel, energy, labor and financial resources per unit of production and work, depreciation rates, etc.

Even in planning, a factor-based method was also used, when the planned indicator is determined by its value achieved in the reporting period, adjusted for changes in conditions (factors) in the planning period. At the enterprises of the timber industry, it is used in the planning of labor productivity indicators, the use of production assets.

However, the use of "manual" planning methods in modern conditions may be ineffective. First of all, this is due to the fact that the changing conditions of the external environment force the management of the enterprise to make decisions quickly, to adjust the planned indicators, etc. It is quite obvious that using traditional "manual" methods it is practically impossible to do this. The second major drawback of "manual" planning, as already noted, is the risk of all sorts of errors, miscalculations, inconsistencies in indicators, etc. And finally, the use of these methods, due to the involvement of a large number of specific performers and the use of an enormous amount of documents, will be too costly for large forestry enterprises. And as you know, planning will be effective only if it will be justified only if the costs of its implementation are less than the results due to it.

IN last years the prospects for widespread introduction of economic and mathematical methods (EMM) into planning practice opened up. EMM is a way of solving problems of economics, organization and planning of production using mathematics and cybernetics.

They are based on economic and mathematical models, that is, a description by mathematical means economic processes, phenomena and tasks to establish logical and quantitative relationships between various elements of the studied systems.

Economic and mathematical methods are one of the most powerful tools for improving planning. They acquire particular relevance at the present time, when the capabilities of computers have significantly expanded.

Economic and mathematical methods are used in many sectors of the economy. The directions of EMM in planning practice include a variety of tasks: to determine the parameters of enterprises under construction, to justify the assortment program, to optimal use equipment and mechanisms, for rational transportation, for the distribution of the need for material resources etc.

There are two methods of organizing production: in-line and non-flow production.

Non-flow production is mainly used in make-to-measure and batch production. Its features: workplaces are placed by the same type of technological groups without connection with the sequence of operations, they process objects of labor of different design and manufacturing technology, which move in the process of processing by complex routes, creating long breaks between operations.

In the conditions of unit production, the non-flow method is carried out in the form of a unit-technological method (the processed objects of labor are not repeated).

In batch production, the non-flow method takes two forms:

Batch-technological method (objects of labor are processed in batches, which are periodically repeated);

Subject-group method (the entire set of objects of labor is divided into technologically similar groups).

In-line production provides strictly coordinated execution of all operations of the technological process in time and space, it is characterized by the following main features:

The specialization of each workplace to perform a specific operation;

Placement of workplaces in strict accordance with the sequence of the technological process;

Transfer of the processed material or products from operation to operation with minimal interruptions using a conveyor (conveyor).

The volume of production and sales of products are interdependent indicators. In conditions of limited production possibilities and unlimited demand, the volume of production is put forward to the first place. But as the market becomes saturated and competition intensifies, it is not production that determines the sales volume, but, on the contrary, the possible sales volume is the basis for the development of the production program. An enterprise must produce only those goods and in such a volume that it can actually sell.

Thus, the planning technique is a set of methods, techniques for developing, substantiating and analyzing forecasts, programs and plans, a system for calculating planned indicators, and their mutual linking.

So, the organization of production planning is designed to ensure a rational combination in space and time of objects of labor, tools, labor itself at each production site and effective interactions of enterprise divisions.

Chapter 2. Analysis of the organization of planning at the enterprise on the example of JSC "Astrakhan glass fiber"

1 Brief description of JSC "Astrakhan glass fiber"

2.1.1 Historical background

JSC "Astrakhan steklovolokno" is a leading Russian enterprise for the production of thin glass fabrics for electrical purposes, fiberglass for the cable industry and other products based on fiberglass, located at Astrakhan, st. Latysheva 8. The Director General is Murzova Natalia Borisovna.

Included in the HC "Elinar" since 2005.

The fiberglass plant was commissioned in 1962. A year later, the unwinding and weaving shops were put into operation. In 1969, the only shop in the USSR for the production of chopped yarn was put into operation.

Since 1971, the Astrakhan fiberglass plant began production of fiberglass nets, rolled fiberglass.

In 1991 the plant was transformed into AOOT "Astrakhan glass fiber".

The main products of Astrakhan fiberglass:

Fiberglass;

Blank stitched canvas;

Heat-insulating glass mats;

Unidirectional fiberglass;

Fiberglass mesh;

Glass thread.

Today, the products of the plant "Astrakhan Glass Fiber" are of almost 90% electrical value. The main consumers of the products are enterprises of the electrical and cable industries. The plant's glass fabrics are exported to Romania and South Korea.

Glass fiber possesses unique properties: does not burn, does not oxidize, resistant to strong chemical and biological reagents, is a dielectric, has an extremely low coefficient of thermal conductivity, has high tensile strength, moisture resistant. Fiberglass products are widely used in various industries industry and construction.

On the basis of glass fabrics, impregnated and non-impregnated mica tapes are made for insulation systems of turbo- and hydrogenerators, high-voltage electric cars, traction electric motors, composite materials for low-voltage electric motors. Glass yarns are used cable factories for the manufacture of winding wires with fiberglass insulation.

JSC "Astrakhan Steklovolokno" is a highly qualified personnel, a powerful production base, high quality products and efficient service, there is an optimal system of product supply and a flexible payment system.

Quality policy.

The management of the company considers the main goal of OJSC "Astrakhan steklovolokno" to supply customers with competitive products that meet the constantly growing requirements of the market conditions.

To achieve this goal, the management and each employee of OJSC "Astrakhan Steklovolokno" carry out their activities on the basis of the development and improvement of the implemented quality management system in accordance with the following principles: # "justify"> Consumer requirements are the law for us, we value our reputation as a reliable business partner, striving to develop production, improve the quality of manufactured products and strengthen our relations in all directions. On the basis of a clear distribution of the responsibility of officials, conditions are created that ensure the conscious involvement of all personnel in the quality management process and the maximum disclosure of their creative features.

Continuous improvement of the activities of JSC "Astrakhan Steklovolokno" is based on a developed and controlled system of interrelated processes aimed at increasing the efficiency and effectiveness of all work.

All decisions are made in a balanced manner, based on the analysis of information and data obtained during the implementation of the processes. Our work depends on both consumers and suppliers, with whom we build relationships of mutual benefit.

As a result, according to the results of the audit and assessment of the quality management system, the certification body for quality systems of Gosstandart of Russia issued on 19.12.06 a "Certificate for compliance with the requirements of GOST R ISO 9001-2001 for products manufactured by OJSC Astrakhan Steklovolokno".

1.2 Analysis of the management structure

The company uses the following management structure.

At JSC "Astrakhan glass fiber" a linear-functional management structure is used.

Fig. 2. Management structure of the enterprise OJSC "Astrakhan glass fiber"

The advantages of this management structure are: improving the quality of solutions, quick implementation of these solutions, specialization of departments, the possibility of professional growth, growth of business activity, improvement of the quality of control and coordination of activities.

Disadvantages of this structure: the process of development and decision-making at the level of departments of the enterprise slows down, pressure on the head of the organization increases, and conservatism in the work of the company increases.

Great attention is paid to the company's personnel, in particular to production personnel, because it is he who performs the main type of work. Also, a significant role is played by the managerial staff of the enterprise, or, to be more precise, by the managers who sell the products, since specifically, the number of markets for the products manufactured, the cost of products and, accordingly, therefore, the company's revenue depends on them. Conversations are held with workers about convenient working hours, organization of the workplace, material aid the needy, work with immigrants on citizenship issues is carried out and the necessary support is provided.

The company has developed a developed organizational culture, because firstly, OJSC "Astrakhan steklovolokno" has a very rich history of its own development; secondly, the company has its own "veterans", i.e. bearers of this culture, who have been working for quite a long time in this company, thirdly, the management of the enterprise honors all important events in the organization.

The organization largely uses an authoritarian-democratic manner of management on the part of the main leaders and a democratic one on the part of managers in relation to their subordinates. This kind of control is more appropriate because allows in difficult moments to organize work and in everyday situations to conduct a democratic conversation about the solution of certain problems. But it should be borne in mind that ordinary workers are not allowed to manage the enterprise, which is also a positive moment for this enterprise, since the labor of industrial and production personnel is planned and organized by the administration favorably and without complaints.

Based on the management styles, it is already possible to draw the following conclusion that the organization uses administrative and economic methods of leadership, and there are also components of the socio-psychological method of management.

The head of the organization uses procedural theories of motivation in relation to lower-level employees, and the management of lower levels uses more specific motives in their activities, since ordinary workers are only interested in receiving wages and work without showing any special initiative. But administrative employees are interested in raising wages, in moving up the career ladder, in their own self-development and self-realization, which are the motivating aspects in their activities.

The control of work at the enterprise is carried out at several levels: in production - the process of production of the product itself is controlled, and supervision is carried out over the correctness of the execution of the technological process, and at the end of the reporting period the number of products produced is compared with the planned plan; control of the activities of administrative workers is carried out by the manager of each division, and the general control is carried out by the director of the enterprise, who monitors the general progress of work and checks the percentage of implementation of the work plan of the enterprise based on the results of control over ordinary workers and administrative and management personnel.

1.3 Analysis of the main technical and economic indicators

Table 2. The main economic indicators of the enterprise.

Name of indicators 2011 2012 2013 Base growth rate,% 2012 2013 Sales volume, thousand rubles 135668170310208414 125.5153.6 Commodity products thousand rubles: - in current prices - in comparable prices 124484.3 124123.0139773.1 133218.6146385.7 145148 , 5112.2 107.3117.5 108.9 Cost of sales, thousand rubles 125841132551166448105.3130.1 Headcount, people 173188266107.1112.1 Average annual cost of fixed assets, thousand rubles 101221021212518100.8123.6 Return on fixed assets12.415, 416124.1129 Gross profit, thousand rubles 314028375841400156119.6127.4 Labor productivity of 1 worker, thousand rubles 572.6691652.2120.7113.9 Return on assets, rubles 11,914,611.9122.7100 Circulation costs, thousand rubles 664779679656 119.9145.3 Costs per 1 ruble of marketable products 0.870,800,7691,9587.36 The results of economic activity indicate that JSC "Astrakhan Steklovolokno" has improved indicators of the efficiency of production management. From the data in table 2, it follows that the volume of sales in 2013 increased compared to 2012 by 28.1%, due to an increase in both the average headcount by 5%, and due to an increase in labor productivity of 1 worker. The cost of sales in 2013 increased compared to 2012 by 24.8% due to the increase in prices for purchased raw materials. Circulation costs in 2013 increased compared to 2012 by 25.4%. Gross profit in 2013 increased compared to 2012 by 41.7%.

Having considered the performance indicators of the enterprise, it can be noted that OJSC "Astrakhan glass fiber" is a financially stable enterprise. Analysis of gross profit, net profit showed that the efficiency of the enterprise is increasing every year, which is associated with an increase in demand for products sold. Wages play a key role in the employee's income system. It will be the main source of income for the overwhelming majority of workers now and in the coming years, and, consequently, wages

2.2 Analysis of the organization of planning of production of products at JSC "Astrakhan glass fiber"

Landmarks for the activities of any organization set its plans: a plan for the production and sales of manufactured goods, a development plan, etc. The production program is the main section of the annual and promising business- enterprise development plan. When developing a production program, the needs of the domestic and world markets for the company's products, the general market situation, the state of competitive organizations and industries are taken into account.

In conditions of limited production possibilities and unlimited demand for the first place determine the volume of production of goods. As the market becomes saturated and competition intensifies, it is not production that determines the sales volume, but, on the contrary, the possible sales volume is the basis for the development of the production program. The enterprise should produce only those goods and in such a volume that it can actually sell.

The production and sale of fiberglass products was carried out in conditions of tough competition from both domestic and foreign manufacturers. The main condition for the competitiveness of products is the price with comparable quality indicators.

OJSC "Astrakhan steklovolokno" was forced to maintain the current prices for products through the use of internal reserves.

To this end, in 2013, work continued on the implementation of measures to reduce production costs, including the following areas:

Improving the organizational structure, in order to eliminate duplicate functions, optimize the number of personnel, change the remuneration system, as well as improve the management system.

As a result of tightening control over spending in 2012

raw materials and materials, has made it possible to reduce the specific consumption rates for raw materials and materials, energy carriers.

3.Reduction of excess stocks of raw materials and materials in warehouses.

Frozen financial resources in stocks of raw materials and materials are dead capital, by realizing which the funds necessary for the economic turnover of society are released.

A significant event for the enterprise was the acquisition of new equipment along the entire technological chain of the main production. In 2013, new equipment was actively mastered:

winding machine of the firm "Dietzeschel" Germany,

unwinding - stranding machine RT-08-240,

reed - stranding machine RTM - 41-240 Firms "RITM" (France),

warping machine VTA (Belgium),

weaving looms "Tsudakoma", "TOYOTA" (Japan).

The acquisition of a high-speed warping machine, high-performance weaving machines, winding machines for yarn production, unwinding and twisting equipment will allow the company to reach a new level of development, strengthen its market position in Russian market and start manufacturing products comparable in quality to the world's best models.

The decision "On increasing the efficiency of using the company's assets" adopted by the Holding Council identified the main tasks, the solution of which can improve production and economic activities, identify reserves for reducing production costs, strengthen the financial stability of the enterprise through the use of available free capacities, adding the freed up funds to the revenue side of the company's budget ...

At the same time, the analysis of the use of assets showed that not all of the company's assets are fully engaged in economic activities. Over 30% of the available space is not yet used. There is a constant search for tenants and investors interested in the development of production in these areas. Maintaining unused space is unnecessarily distracting cash society, attention of staff.

In 2013, sales revenue amounted to 208.41 million rubles excluding VAT and excise taxes. Compared to 2012, sales revenue increased by 53 percent.

By type of activity, the dynamics of revenue for 2013 looks like:

Table 3. Revenue for 2013

Product name 2012 (million rubles) 2013 (million rubles) 2013 to 2012 (%) Revenue from product sales 130.81199.79152.7 Revenue from other sales 4,868.62177.3 TOTAL 135.67208.41153.6

Table 4. Financial results

No. of p / p Name of the line 2009 Thousand. RUB 2010 Thousand. rub profit and other obligatory payments 00 6. Net profit (loss) of the reporting period 179 237 056

Table 5. Information on the amount of net assets

No. p / p Name 01.01.2012 thousand rubles ... 01/01/2013 thousand rubles 1. Total net assets 159 932 1529 462 Share capital 1891893 Additional capital 171 639 1716 394 Reserve capital 47 475 Retained earnings (uncovered loss) -11 943 -18999 Table 6. Accounts receivable information

No. Indicator At the beginning of the year thousand rubles At the end of the year thousand rubles 1. Short-term accounts receivable - total 4839546564 incl. buyers and customers 43779 39019 other receivables 46167545

Table 7. Information on borrowed funds and accounts payable

Indicator At the beginning of the year, thousand rubles At the end of the year, thousand rubles Long-term liabilities Loans and loans Deferred tax liabilities Short-term liabilities Loans and credits Accounts payable including: - suppliers and contractors - debts to the organization's personnel - debts to the budget and extra-budgetary funds - debts on taxes and fees - other creditors - - 15672 6885 2553 689 3899 1646 - - 16420 6920 3335 970 3305 1,890 Amounts owed to participants for payment of income - Total borrowings and payables 1,567,216 420

In the reporting year, the Company used the following types of energy resources: electricity and heat.

Table 8. Consumption of energy resources

Tariff, RUB Cost, thousand RUB 1. Electricity, kWh 124159232.5131202.42. Heat energy: steam, Gcal 3758865.763253.53 hot water, Gcal 3086672.942076.69 hot water, cubic meters 7179.3451.36363.73 water589.6317.8210.51 Total61753. Cold water: Water, cubic meters 2906822.93666.53 Condensate drain and hot water water13386.0311.25150.58Total817.11TOTAL on fuel and energy resources38194.51

Thus, in OJSC "Astrakhanskoe steklovolokno" there is an increase in sales proceeds, while the efficiency of the return on the use of each ruble spent on fixed assets is decreasing.

Chapter 3. Measures to improve the organization of planning

3.1 Conclusions

In the field of providing material and technical resources, we constantly work with suppliers in accordance with the requirements of the ISO-9001.2001 quality assurance system. Taking into account the fact that the suppliers of certain types of raw materials and materials are large monopoly enterprises, relations with other suppliers have been established. This makes it possible to significantly minimize the risks associated with a possible shutdown of the production of monopolistic suppliers. Due to the careful selection of suppliers, disruptions in the supply of raw materials were not allowed.

The program developed by the management to improve the financial stability of the Company will reduce the impact of risks on the economic activities of the Company, implement the plans and ensure the receipt of the planned profit.

Employees' workplaces are equipped with the latest advances in computer technology, and the constant updating of software products facilitates online communication with the customs authorities and with the railway administration.

The enterprise has a large production area, technological equipment and stands for checking radio technical characteristics, allowing the manufacture of fiberglass parts of various configurations and sizes.

The spectrum of the range of fiberglass products is diverse:

fiberglass products obtained by contact-vacuum forming (nose cones, flaps, wheel arch liners and other machine parts) on phenol-formaldehyde binders (VFT, EDF, BF-2LBS);

fiberglass products obtained by the method of impregnation under pressure in molds with pianos - a matrix (nose cones and various structural parts for protecting radio equipment) on organosilicon binders (K-9-70, EDT-10);

glass-sotoblocks and glass-glass panels of the SSP-1 brand with cells 2; 5 3; 5 and 4.2 mm on bakelite varnish and binder of the EDF brand;

foam products for TPK cases.

2 Offers

The main task facing the Company is to increase the competitiveness and financial stability of the enterprise. To accomplish this task, it is planned for 2014 to continue measures aimed at improving the efficiency of economic activities, reducing all non-production costs, strengthening its positions in the domestic market of goods and services. The planned activities will improve the efficiency of production and economic activities. The program of technical re-equipment being implemented at the enterprise will make it possible to create products corresponding to world standards, with the prospect of entering the world market.

It is necessary to increase the range of the chemical industry: simple polyesters, which are used in almost all areas of industry. A product of constant chemical and structural composition with a narrow molecular weight distribution is used to obtain polyurethane foams, including rigid, potting and sprayed ones with reduced corrosiveness to metals, and is also used to obtain artificial leather and as antifoaming agents in the manufacture of pharmaceuticals.

Also, it is proposed to open a new workshop for the production of geosynthetic materials, equipped with advanced European equipment: a winding machine, unwinding - twisting and warping machines. Such equipment will cost the enterprise 260 million rubles. The productivity of each machine is 1 million square meters of geomaterials per year. With the purchase of 11 such machines, the total productivity will be 11 million square meters of geomaterials per year. We need 65 workers to service the new equipment.

Geosynthetics are widely used in road construction for the construction of steep slopes, reinforcing the foundations of road embankments, as well as protecting the cones of overpasses, reinforcing asphalt pavements, separating the structural layers of pavement and as elements of drainage systems. They are also used for waterproofing underground structures, for organizing waterproofing screens for reservoirs, ponds, reservoirs, dams or dams. There are many other applications for geosynthetics, such as green roofs, sports grounds, green parking lots, etc.

At the same time, the analysis of the use of assets showed that not all of the company's assets are fully engaged in economic activities. More than 30% of the available space is not yet used, this area can be rented. In total, the enterprise has 2,911 sq. m of free space. If 1 sq. m leased by the tenant for 3000 rubles, then the income from the lease of premises will amount to 873.3 thousand rubles, which will significantly affect the profit of the enterprise.

So, in order to increase the competitiveness and financial stability of an enterprise, society needs to increase the range of the chemical industry, create a new workshop, reduce all non-production costs and strengthen its position in the domestic market for goods and services.

Bibliography

Alekseeva, M. M. Planning of the firm's activities 2009. - 367 p.

Aniskin, Yu.P., Pavlova, A.M. Planning and controlling, 2009. - 412 p.

Antonov, A.M. Fundamentals of modern organization of production 2011. - 432 p.

Borisov, S.R., Vasiliev, V.N.Fundamentals of entrepreneurship and organization of production, 2010. - 752 p.

Volkov, O. I., Sklyarenko, V. K. Enterprise Economics, 2012 .-- 611 p.

Grishchenko, OV Analysis and diagnostics of financial and economic activities of the enterprise, 2009. - 112 p.

Ilyin A.I., Planning at the enterprise, 2009 - 662 p.

Kazantsev, A.K., Serova, L.S.Fundamentals of production management, 2011. - 348 p.

9. Kozlovsky V. A Organization of production and enterprise management, 2010 - 711 p.

Kozlovsky V.A.Production management, 2009 .-- 574 p.

11. Korolkova, EM Economics of industry, 2010. -136 p.

Mazurin, E. B. Organization of production, 2009, - 561 p.

Rodionova, V.N. Organization of production at industrial enterprises in modern economic conditions, 2009. - 151 p.

Romanenko, I.V. Enterprise Economics, 2010 .-- 462 p.

Smirnov, E.A. Theory of the organization of production, 2011. - 248 p.

Turovets, O. G., Rodionov V. B., Bukhalkov M. I. Organization of production and management, 2009. - 544 p.

Yakovlev, V. B. Organization and planning, 2009 .-- 571 p.

Process and basic elements of organization planning. How to organize business planning

What does activity planning include?

How is planning analysis done?

Objectives and types

Varieties

Methods

4.1 System and content of internal plans

Recommended to read

Site search