Introduction

1.5 Concept and types of plan

1.6 Planning methods

Conclusions on the first chapter

Conclusions on the second chapter

Conclusions on the third chapter

Conclusion

Bibliography

Introduction

Planning in the organization is one of the management functions, which is the process of choosing the goals of the organization and how to achieve them. Planning is inherent in all enterprises, regardless of their form of ownership. The planning mechanism includes: principles, determining priority goals, ensuring the relationship between indicators, taking into account factors and market development conditions, monitoring the implementation of plans. The planning process is based on knowledge and use of objective economic laws, laws of commodity production (law of value), laws of a market economy.

The planning process in an organization begins with a clear understanding of what needs to be done for its effective development and functioning. The success of any plan depends on:

the quality of goal-setting in the main key issues of the organization's development based on a review of its past, present and future development and the success of its response to changes in the environment;

the quality of the preliminary analysis of the activities of the organization itself and its pricing policy, market, competitors, commodity circulation, etc .;

correct assessment of the competitiveness of the organization;

selection and implementation of a development strategy , which will increase the competitiveness of the organization.

The main planning content as a management function of an organization consists in a reasonable determination of the main directions of activity and its further development, taking into account material sources and market demand.

Organization planning provides for the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities of the most efficient use of the resources of each department and the entire organization as a whole.

Relevance This work is determined by the fact that modern enterprises developing in unstable conditions of the external environment need a preliminary analysis of the activities of the organization itself and the ability to foresee changes in the external environment, since this is an indispensable condition for further development of a sequence of actions for setting goals and their implementation.

Object of study: planning system in the organization.

Subject of study: planning process in the cafe "Goldfish".

Purpose of work: conducting a comprehensive analysis of the planning process of the organization's activities and developing recommendations for improving the planning system using the example of the Zolotaya Rybka cafe.

Work tasks:

analyze the literature on the research topic;

consider the essence, goals, classification, basic principles, stages, planning methods;

highlight the types of the plan;

analyze the planning system in the Zolotaya Rybka cafe, including the analysis of the factors of the internal and external environment, conduct a SWOT analysis;

to develop a set of measures to improve the planning system in the Zolotaya Rybka cafe.

Theoretical and methodological basis This work was written on the basis of: instructive and methodological materials, general economic, periodical and special literature, internal and external reporting, etc.

Research methods: analysis method, SWOT analysis method, factor analysis.

Chapter 1. Theoretical aspects of the organization's planning system

1.1 Essence and objectives of planning

Planning- This is one of the management functions, which is the process of choosing the goals of the organization and ways to achieve them. It is through planning that the leadership of the organization seeks to establish the main directions of effort and decision-making that will ensure unity of purpose for all its members. In management, planning takes the main place, embodying the organizing principle of the entire process of realizing the goals of the organization.

Planning- the process of forming goals, determining priorities, means and methods of achieving them.

In essence and content, the planning function should answer the following three questions:

1. What is the current state of the organization?

2. In what direction does the organization want to move?

3. How is the organization going to do this?

The essence of planning is to substantiate goals and ways to achieve them based on identifying a set of tasks and works, as well as determining effective methods and methods, resources of all kinds necessary to perform these tasks and establish their interaction.

Planning is aimed at making the best use of the enterprise's capabilities and preventing erroneous actions that can lead to a decrease in the efficiency of the enterprise, the loss of customers.

The main planning purpose- integration of all members of the organization to solve a set of tasks and perform work that ensure the effective achievement of final results.

The essence of planning manifests itself in the concretization of the development goals of the entire organization and each of its divisions separately for fixed period time, defining financial resources necessary for solving the assigned tasks.

Thus, scheduling assignment consists in striving in advance to take into account, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of the entire organization as a whole.

1.2 Planning classification

Planning can be classified in different directions:

1. By the degree of coverage of spheres of activity:

general planning, i.e. planning of all areas of the enterprise;

private planning, i.e. planning certain areas of activity.

strategic - the search for new opportunities, the creation of certain prerequisites;

operational - the implementation of opportunities and control of the current production progress.

current - planning, which links all areas of the enterprise and the work of all of its structural units for the coming financial year.

By the objects of functioning:

production planning;

sales planning;

financial planning;

personnel planning.

4. By periods (coverage of a period of time):

short-term, covering a period of time from a month to 1 year of operation of the enterprise;

medium-term, covering a period of time from 1 to 5 years

long-term planning, covering a period of time more than 5 years.

5. If possible, making changes:

hard - does not imply changes;

flexible - with this planning, changes are possible.

Several criteria are used to assess the effectiveness of planning:

completeness of planning, i.e. the degree of coverage of planning of all divisions of enterprises;

continuity of planning;

flexibility in planning, i.e. the ability to quickly adjust plans;

the ability to monitor the implementation of the plan;

economical planning;

planning accuracy.

The entire planning process in an economic organization can be divided into three main stages: the strategic planning process, the operational planning process and the ongoing planning process.

Strategic planning aims to provide a comprehensive scientific substantiation of the problems that an enterprise may face in the coming period, and on this basis to develop indicators for the development of the enterprise for the planning period. Strategic planning provides direction for the organization and allows it to better understand the structure of marketing research, customer research, product planning, promotion, and sales, and price planning.

Operational planning most often covers a five-year period, as the most convenient for updating the production apparatus and the range of products and services. They formulate the main tasks for a set period, for example, the production strategy of the enterprise as a whole and each division; service sales strategy; financial strategy personnel policy; determination of the volume and structure of the necessary resources and forms of material and technical supply. Such planning provides for the development in a certain sequence of measures aimed at achieving the goals outlined by the long-term development program.

Current planning is carried out through the detailed development of operational plans for the company as a whole and its individual divisions, in particular, marketing programs, research plans, production plans, material and technical supply. The main links of the current production plan are calendar plans (monthly, quarterly, semi-annual), which are a detailed specification of the goals and objectives set by the long-term and medium-term plans. The calendar plans provide for the costs of reconstruction of existing facilities, replacement of equipment, construction of new enterprises, training of service personnel.

1.3 Basic planning principles

The enterprise can choose the principles of planning independently. TO basic principles planning include the following:

Flexibility (adaptability)- a reaction to the variability of conditions, which manifests itself in giving plans the ability to change their direction in order to counteract a possible or actual decrease in the efficiency of the functioning of an economic object - this means that an enterprise must have a certain margin of safety, a certain reserve (monetary, production capacity, area).

Continuity assumes that planning should be carried out continuously within an established cycle; such planning allows you to involve the employees of the enterprise in the process of developing the plan.

Holism- combines two directions of coordination and integration. The principle of coordination establishes that the activities of any part of the organization cannot be planned effectively if it is done independently of the rest of the units of a given level. The principle of integration assumes that the organization has a variety of relatively separate divisions with their own specific plans, but each of the subsystems should act on the basis of the general development strategies of the enterprise and its plan should be part of the plan of a higher-level division. Therefore, according to the principle of holism, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence.

Optimality- a choice of alternative options for the development of such that will ensure the maximum efficiency of the enterprise.

Complexity- interrelation interdependence of all elements of the planning system.

Purposefulness- development of plans to achieve the intended goals.

Accuracy assumes that plans should be concretized and detailed to the extent necessary for the successful implementation of the plan and as internal capabilities allow.

1.4 Key steps in the organization's planning process

The planning activities can be divided into several main stages:

The process of making plans, or the direct planning process, that is, making decisions about the future goals of the organization and how to achieve them. The result of the planning process is a system of plans.

Activities for the implementation of planned decisions. The results of this activity are the real performance indicators of the organization.

Monitoring results. At this stage, real results are compared with planned indicators, as well as prerequisites are created for adjusting the organization's actions in the right direction.

Thus, the planning process is the first stage in the overall activities of the firm. The planning process consists of a series of stages, following one after the other:

The firm conducts research on the external and internal environment of the organization. Determines the main components of the organizational environment, highlights those that really matter for the organization, collects and monitors information about these components, makes forecasts of the future state of the environment, and evaluates the real position of the company.

The firm sets the desired directions and guidelines for its activities: vision, mission, set of goals. Sometimes the goal setting stage precedes the analysis of the environment.

Strategic analysis. The firm compares the goals (desired indicators) and the results of research on the factors of the external and internal environment (limiting the achievement of the desired indicators), determines the gap between them. Using the methods of strategic analysis, different options strategy.

One of the alternative strategies is selected and worked out.

The final strategic plan of the firm is being prepared.

Medium-term planning. Medium-term plans and programs are being prepared.

Based on the strategic plan and the results of medium-term planning, the firm develops annual operational plans and projects.

Plan execution process.

Monitoring the implementation of the plan.

In general, the planning process is a closed cycle with a direct (from developing a strategy to defining operational plans to implementation and control) and reverse (from taking into account the results of implementation to reformulating the plan) link.

The choice of the mission and the purpose of the organization is the first and most responsible decision when planning. Formulating the company's mission is the most important decision for its founders and top managers. The mission is the core of the company, the most stable part of its organization, this is the purpose for which the organization is in charge and which should be carried out on schedule.

In the case of a broad understanding of the mission, the mission is viewed as a constitution of the philosophy and sense of the organization. The philosophy of the organization defines values, beliefs and principles, in accordance with which the organization intends to act.

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description of products and (or) services offered by the organization;

market characteristics - the organization defines its main consumers, customers, users;

the goals of the organization, expressed in terms of survival, standing;

technology: characteristics of equipment, technological processes, innovations in the field of technology;

Philosophy: here must be expressed the basic views and values ​​of the organization, serving as the basis for the creation of a system of motivation;

an external concept, in the framework of which the organization describes an actual impression of oneself, indicating the sources of strength, the main weaknesses, the speed of the

external image of the company, its image.

The organization should search its mission in the external environment, since only the constant maintenance of social importance ensures its survival and survival

The mission of the organization is the most important component of planning the development of any company. It defines the main purpose of the firm. A company usually starts with a clear mission statement set by senior management.

A company's mission statement should reflect the company's vision and direction for the next ten to twenty years. Companies should not revise their mission every few years to respond to the slightest change in the market environment. However, a company should redefine its mission statement if it does not inspire consumer confidence or conflicts with the company's optimal path of development. The mission statement of the enterprise should contain the following:

1. The objective of the enterprise in terms of its main services or products, main markets and main technologies;

2. The external environment in relation to the firm, which determines the working principles of the enterprise;

3. The culture of the organization.

A mission statement is a statement of the company's main goal: what it wants to achieve in its broadest sense.

The formation of the company's goals comes from an assessment of the potential capabilities of the company and its provision with appropriate resources. In management theory, the goals of the organization are divided into general goals, developed for the firm as a whole, and specific goals, developed for the main activities of the firm's divisions on the basis of a general strategy.

1. General (global) goals should reflect the concept of the firm; should be developed for the long term; determine the main directions of the company's development programs; must be clearly articulated and linked to resources; must be ranked by priority.

2. Specific goals are expressed in quantitative and qualitative indicators (profitability, rate of return).

3. Other specific goals (subgoals):

marketing (sales level, diversification, distribution system, sales volume);

research and development (new products, product quality, technological level);

production (costs, quality, saving material resources, new and improved products);

finance (structure and sources of financing, methods of profit distribution, tax minimization);

The goals should be:

1. specific and measurable;

2. time-oriented (long-term, medium-term, short-term);

3. achievable;

4. compatible.

The task of choosing a goal is determined by each firm independently depending on the activities in which it is engaged. In general, the goals of any company are as follows:

1. Increase of the controlled market share;

2. Foreseeing customer requirements;

3. Release of products of higher quality;

4. Ensuring agreed delivery times;

5. Setting the price level taking into account the conditions of competition;

6. Maintaining the reputation of the company with consumers;

In conclusion, it should be noted that in order for a company to achieve its goals, it is necessary to have strong ties within the organization, which would determine the overall strategy, structure and management style.

1.5 Concept and types of plan

The result of the planning process is a system of plans. The plan includes key performance indicators to be achieved by the end of the planning period. Basically, a plan is a set of instructions for managers describing how each part of the organization should play in the process of achieving the goals of the firm.

The planning process is complex and varied. This determines the complex nature of the system of plans, which can be divided into the following elements:

1. The strategic plan, otherwise called the general plan of the company (often drawn up for 5 years in advance) and company-wide plans, drawn up as a continuation of the strategic plan.

2. Strategic plans for the individual business units that make up the firm.

3. Operational plans of the organization:

company-wide plans for current activities, the so-called "business plans" or "profit plans", are calculated for one year. Through current activity plans, goods and services are produced and marketed;

current plans of divisions, including budgetary ones, supplement the general company plans of current activities.

In addition to plans, the results of the planning process are programs (or plans-programs) and projects.

The strategic plan includes a vision and mission, general goals that determine the place of the organization in the future, and the chosen action strategies. An integral part of the strategic plan is the policy of the organization. The strategic plan includes the organization's global programs. The strategic plan is the guideline for decision-making at lower levels; the general goals of the organization, defined in the strategic plan, are concretized in the goals of current activities, called tasks.

In addition, the strategic plan is a constraint for plans at lower levels, since it limits the number of resources required to meet the challenges of operational planning.

Any organization's action plans can be characterized as either offensive or defensive. Offensive plans imply the development of the organization: the production of new goods and services, entry into new sales markets, the conquest of competitive superiority. Offensive plans are usually created by large firms with high economic potential.

Medium and small firms in many cases are content with defensive plans aimed at maintaining their position in the market and preventing the firm from going bankrupt.

The development plan of the organization, being an expression of offensive plans, includes a set of measures necessary to create new areas of the firm. The development plan should determine the way to enter new positions.

The development plan for a separate business unit is drawn up in the form of a business plan. A variant of defensive plans is the response plan. The liquidation plan includes recommendations for getting rid of unnecessary elements of the organization, that is, from those elements that create obstacles to its development. These can be specific types of unprofitable or low profitable goods and services, ineffective property, individual organizational units.

The development of programs and projects is characteristic of an economic organization. Programs usually determine the development of one of the important aspects life of an economic organization. These may include technology improvement programs, quality control programs, inventory control programs, and others.

Projects differ from programs in that, focusing on a certain aspect of the life and development of the organization, they have an established cost, a schedule for implementation, include technical and financial parameters, that is, they have a high level of specific elaboration. Usually projects are associated with the creation and marketing of new products and services of the company. The possibilities of projects cannot be exaggerated when determining the exact terms of completion and specific characteristics of a new product. In the form of a project, a business plan is usually drawn up.

In addition to these types of planning documents, the organization must draw up auxiliary plans that are needed for better organization of planning in enterprises: a plan for the organization of planning, contingency plans, feedback programs, programs for evaluating plans.

1.6 Planning methods

Planning methods are ways of transforming economic information in order to determine the rates and optimal proportions of the development of the planning object, as well as ways of the most efficient use of resources. Planning methods involve substantiation and direct calculations of the indicators of the organization's economic activity.

Basic planning methods- balance sheet, normative, index, calculation and analytical (economic and statistical), economic and mathematical modeling.

The essence balance method lies in the fact that it allows, by constructing appropriate balances, to mutually link the available resources (material, labor, financial) and actual needs. The construction of various balances makes it possible to determine the possible end results of economic activity in the planning period, the most effective structure of resource sources, to reveal the reserves for improving the use of resources. Each balance consists of separate items, which indicate the size of certain types of resources, on the one hand, and the needs for these resources, on the other. The economic justification of the indicators of these items is a complex independent stage of planning using various methods. The financial plan of the EP organization has the form of a balance sheet, which links the sources of cash income and the direction of expenses.

The use of the balance method in planning the activities of the restaurant industry allows you to directly link the output and the volume of trade with food resources. Knowing the formula of the product balance, the relationship between its elements, the flow of raw materials and goods can be determined as follows:

P = P + E + Zk - Zn,

where NS- receipt of raw materials and goods;

R- consumption of raw materials and goods;

E- natural decline within the normal range;

Zk- stocks of raw materials and goods at the end of the period;

Zn- stocks of raw materials and goods at the beginning of the period.

The planning also applies normative method, assuming the use of technical and economic standards in calculating the indicators of the plan, which make it possible to substantiate the value of these indicators. Technical and economic indicators characterize the rational use of material, labor and financial resources. They are based on the use of progressive scientifically based norms and standards for the expenditure of certain types of resources per unit of volume of services or unit of production. The norms and standards used in planning are not permanent. This method is used when planning the costs of the organization. At the same time, the rates of electricity consumption, rates of depreciation deductions, rates of supply of MBEs, etc. are used. planning the number of employees is based on service rates, production rates.

The planning uses various index builds, which represent certain calculation operations based on the use of existing dependencies between some indices. Typically, index builds reflect the relationship between three indexes. Knowing the nature of this relationship, two indices can be used to find the third. In planning practice, it is widely used calculation and analytical method, which consists in the fact that when developing a plan, economic phenomena and processes are studied by analyzing their individual parts. Analysis allows you to establish the relationship between indicators and outline changes in terms of the available resources.

Economic and mathematical model- expression of the essential in the process under study in mathematical form (in the form of equations, inequalities, their systems). The model should express the main thing - patterns and basic relationships, decisive factors and conditions.

Conclusions on the first chapter

Summing up the results of the first chapter, it should be noted that planning takes the main place in management, embodying the organizing principle of the entire process of realizing the goals of the organization. The planning process in an organization is divided into nine main stages. The first and most important decision in planning is the choice of the mission and the purpose of the organization. The mission is understood as a statement that expands the meaning of the organization's organization, in which there is a difference between this organization and its kind. It defines the main purpose of the firm. The formation of the company's goals comes from an assessment of the potential capabilities of the company and its provision with appropriate resources. The result of the planning process is a system of plans. The plan includes key performance indicators to be achieved by the end of the planning period.

Chapter 2. Analysis of the planning system in the cafe "Goldfish"

2.1 Characteristics of the enterprise

The organization considered in this course work is the cafe "Goldfish" (Perm).

The enterprise is an independent economic entity created for the production of products, the performance of work and the provision of services in order to meet social needs and make a profit.

The enterprise carries out its activities in accordance with the Charter, constituent documents and legislation of the Russian Federation.

The enterprise independently carries out its activities, disposes of its products, the profit received, which remains at its disposal after paying taxes and other mandatory payments.

The type of activity of the enterprise is retail trade, catering.

The enterprise enters into transactions (agreements, contracts) with many enterprises in the city of Perm and the region for the supply of food products. The company can purchase goods from various Russian legal and individuals... The sources of the formation of the financial results of the enterprise are profit, depreciation deductions, funds of targeted financing.

The following funds have been created at the enterprise: statutory, social development, reserve and other funds of general and special purpose. The company has an independent balance sheet, which reflects its property. The property of the enterprise consists of fixed and circulating assets, as well as other material and financial values.

The management of the enterprise is carried out by its owner, who is the director of the enterprise. The director independently determines the management structure of the enterprise and forms the staff.

The company provides a legally guaranteed minimum wage, working conditions and social protection measures for employees. The size of the remuneration of employees of the enterprise is established according to the staffing table.

The company maintains accounting and statistical reporting in the manner prescribed by the legislation of the Russian Federation.

The economic and financial activities of the Zolotaya Rybka cafe are characterized by the following data:

In 2008, the turnover of the enterprise reached 3,105.2 million rubles. and increased in comparison with 2007 by 18.5%. In the turnover of the enterprise, the predominant share is occupied by food products. So, in 2008, their share in the turnover of the enterprise amounted to more than 90%, the share of non-food products (tobacco products, printed products) accounts for only 6% of the total turnover. Among foodstuffs, most of all are sold meat products, salads, alcoholic beverages, etc.

Cafe "Zolotaya Rybka" has economic ties with many suppliers, in particular, with Perm, Bereznikovskiy and Kungurskiy meat-packing plants, bakeries, OJSC “Perm Dairy Plant”, OJSC “Perm Food Products Plant”, etc. Total from these and other enterprises in 2008 year, the company received goods for 3170 million rubles. The volume of commodity resources increased in comparison with 2007 by 19.3% or 513.0 million rubles.

In 2008, agricultural products were purchased for 510 million rubles, which amounted to 15% of the total turnover of the enterprise, including purchased meat - 25 tons, vegetables - 7 tons, flour - 146 tons.

The average sales period for goods in 2008 was 32 days. Compared to 2007, the turnover of funds invested in inventories has slowed down by one day (2007 - 31 days). This affected the deterioration of the financial condition of the enterprise, since the slowdown in the turnover of goods entails irrational costs and a decrease in profits.

The slowdown in the turnover of goods was influenced by the growth of stocks of goods in the enterprise at the beginning and end of 2008. If at the beginning of the year the amount of balances increased by 33.8 million rubles, then at the end of the year - by 63.1 million rubles. The increase in the balance of goods in the enterprise reduces the provision of retail trade with commodity resources.

A simplified list of products sold by the enterprise is shown in Table 1. The range of products for each type ranges from 5 to 15 items. The Zolotaya Rybka cafe traditionally sells elite sorts of goods.

Table 1

The range of products sold by the Zolotaya Rybka cafe

	Product name	Product units.	(in rubles)
	Freshly ground coffee
	Cappuccino coffee
	Ice cream
	Milk cocktails
	Cakes
	Sandwiches
	Hot dishes
	Dessert dishes
	Grilled legs
	Dumplings
		Serving (3 pcs)
	Champagne

The state, development and use of the material and technical base of the enterprise have a great influence on the development of the turnover of the Zolotaya Rybka cafe. In 2008, the dining room was reconstructed. As a result of the reduction of utility and storage facilities, the redevelopment of the dining room, it was possible to obtain an additional 20 sq. m. useful area... In 2008, the total usable area was 420 sq. m., including the area of ​​the dining room - 250 sq. m.The dining room and warehouse of the enterprise are equipped with modern types of equipment, cash registers, electronic scales, etc.

The efficiency of using the material and technical base of the enterprise is characterized by the volume of turnover per 1 sq. m. useful area. This figure was 7.8 million rubles in 2008, and in 2007 it was equal to 6.6 million rubles.

The use of the material and technical base of trade is directly related to the mode of operation of the enterprise and, in particular, with the shift in their work, the time of the beginning and end of the working day, the time of the lunch break, weekends and sanitary days. The company works from 8 to 24 hours.

The company employs 28 people, of whom 21 are waiters. The proportion of waiters in the total number of employees of the enterprise is 75%. Compared to last year, the ratio between the number of waiters and administrative workers has changed in favor of waiters (in 2001 - 74%). The efficiency of waiters' work is growing. If in 2007 there were 131.0 million rubles per one waiter. turnover, in 2008 - 142.0 million rubles. Due to the increase in labor efficiency, 73.3% of the increase in the total amount of goods turnover was obtained, and due to the increase in the number of waiters (the extensive factor) - 26.7%.

The company pays special attention to the implementation of the saving regime. The level of distribution costs in 2008 amounted to 16.75% of the turnover. Compared to last year, it decreased by 0.22% to turnover (2007 - 16.97%), which made it possible to obtain more profit by 7.0 million rubles. Circulation costs (selling expenses) are allocated to the remainder of the goods and sales in proportion to the purchase value of the goods.

The company's income from the realized trade markups and other non-operating income amounted to 19.88% of the turnover. At the current level of distribution costs (16.75% to turnover), this provided the company with a profitability of 2.85% to turnover. In 2008 the enterprise made a profit of 88.5 million rubles. Its increase was influenced by an increase in the volume of trade, an increase in the profitability of the enterprise and a decrease in the level of distribution costs for the enterprise.

According to the balance sheet of the enterprise as of January 1, 2009, the assets of the Zolotaya Rybka cafe amounted to 442.9 million rubles at the end of the year. During the year they increased by 140.9 million rubles.

The increase in the balance sheet indicates the expansion of economic turnover, the volume of trading activities. This increase was mainly due to the increase in current assets by 108.6 million rubles. Real estate increased over the year by 32.3 million rubles.

As of January 1, 2009, the Zolotaya Rybka cafe has no losses (section III of the balance sheet asset).

In the cafe "Zolotaya Rybka" a surcharge policy has been developed: for kindergartens, a margin of 20%, for canteens of general education schools, up to 45%. Based on the resulting turnover and the average% margin, the company's income is determined, which is the proceeds from the sale.

At the beginning of the year, the cafe "Zolotaya Rybka" was experiencing a shortage of its own working capital, but as a result of the measures taken to raise funds, a surplus of funds in circulation and 39.4 million rubles was reached. This created conditions for early repayment of bank loans.

The ability of the Zolotaya Rybka cafe to pay off its obligations in a timely manner is characterized by its liquidity. According to the company's data, it can be said that the balance sheet at the end of the year is liquid, since each group of assets covers a comparable group of the company's passive liabilities. The company is solvent and creditworthy.

2.2 Characteristics of the planning system of the Zolotaya Rybka cafe

The Zolotaya Rybka cafe is engaged in retail trade and catering. In the Zolotaya Rybka cafe, plans are made every year.

Thus, the focus is on short-term planning, with little focus on long-term and medium-term planning. Planning issues at the enterprise are resolved collectively, at a meeting of all structural divisions, headed by the director of the cafe "Goldfish".

The former director of the Zolotaya Rybka cafe is in charge of solving the main strategic tasks at the enterprise. Prior to that, he was in charge of managing operational issues.

But as such, there is no strategic planning in the Zolotaya Rybka cafe, although the need for it is felt, since in the external environment there are certain opportunities for the company that give a chance for further development. Strategic planning aims to provide a comprehensive scientific substantiation of the problems that an enterprise may face in the coming period, and on this basis to develop indicators for the development of the enterprise for the planning period. This method is most applicable for the "Goldfish" cafe. The weaknesses of the cafe, which will be discussed a little later, include the lack of marketing research, and a weak product promotion program, namely, the strategic plan sets the directions for the organization's activities and allows it to better understand the structure of marketing research, consumer research, product planning, promotion and sales; and price planning.

In addition, taking into account the past experience of the Zolotaya Rybka cafe, the organization has already faced many unpredictable factors, which necessitates abandoning a rigid planning system and moving to a flexible system of its activities. The implementation of such a path is possible with the development of a strategy for the organization's activities, which determines the main goals and objectives, their resource and financial support, ways and methods of achieving goals and solving problems that arise.

2.3 Analysis of the factors of the internal environment of the cafe "Zolotaya Rybka"

Study of the factors of the internal environment.

The internal environment is that part of the general environment that is in the field of interests of any organization. Analysis of the internal environment reveals those opportunities, the potential that a firm can count on in the competitive struggle in the process of achieving its goals. Analysis of the internal environment also allows you to better understand the goals of the organization, more correctly formulate the mission, i.e. determine the meaning and direction of the firm.

For a complete analysis of the internal environment of the Zolotaya Rybka cafe, it is necessary to explore five functional areas:

1. Financial - use and movement financial resources within the company, ensuring profitability.

2. Manufacturing - covers the services provided, research and development of new programs.

3. Personnel - covers the processes: interaction between managers and workers, recruitment, training, promotion, performance assessment, labor incentives.

4. Marketing - evaluates the work of the marketing department, analyzes the program for promoting the company's services.

5. The image and culture of the company are customs and mores, the rules of conduct in the company. Caring for the company's image in the eyes of outsiders creates its services, long-term work and the quality of customer service.

In 2009, a decision was made to increase the authorized capital of the Zolotaya Rybka cafe up to 30 million rubles.

The Zolotaya Rybka cafe is already attractive for investments. The company has real estate, securities. And the most weighty arguments are the prospects of the Zolotaya Rybka cafe on the market for providing public catering services.

A financial risk department has been set up in the Zolotaya Rybka cafe, whose employees have concluded contracts with trade enterprises. These stores are ready to sell food, alcohol, etc.

All issues are resolved collectively. Everyone can express their opinion and their opinion will be interesting to everyone. Therefore, everyone feels like a person. The company's specialists have opportunities for professional growth. But it depends on personal qualities, initiative.

Core team formed when the company was founded. Four people who stood at the origins continue to work here. The rest were recruited according to recommendations. Employees must be credible and have an unblemished reputation.

Today there are two options for training specialists in the Zolotaya Rybka cafe: the first is to retrain successful specialists working in other areas. Another option is to look closely at students studying for the specialization "cook". This method is more time consuming but also more effective.

Marketing.

Cafe "Zolotaya Rybka" developed like all public catering establishments until 1997, until all manifestations of the internal crisis were evident. Only huge investments could save the company: in the education of personnel, the creation of a system management and marketing service, PR, advertising. Deciding on this in the face of an acute shortage of funds is a difficult step.

Today one of the features of the Zolotaya Rybka cafe is the work with a mass client. The Zolotaya Rybka cafe regularly tries to inform the population about the company's activities.

Also in the category of internal factors, i.e. those that are actively influenced by the administration of the Zolotaya Rybka cafe, in order to achieve the greatest efficiency, it is necessary to establish a pricing policy, namely, three main points affecting the pricing policy.

1. The level of prices for purchasing goods from suppliers. As mentioned earlier, large trade associations can achieve a significant wholesale discount, and receive a number of benefits on the terms and conditions of delivery of goods, this, other things being equal, leads to a decrease in retail prices, and are used as an element of the formation of gross income.

The purchase price level usually fluctuates within a certain range and is set by the manufacturer.

2. The level of prices for the sale of goods. Typically, trade enterprises set retail prices differentially for individual product groups, based on the state of demand, the level of distribution costs, and a number of others.

3. The volume of sales of goods is also one of the main components affecting the pricing policy, because it makes it possible to get tangible discounts.

Let us dwell briefly on the rest of some other internal factors, such as, for example, an additional service for a visitor in the Zolotaya Rybka cafe, which, as it may not seem paradoxical, includes the whole range of modern trade equipment, ranging from security and surveillance systems, cash registers and all other electronic devices designed to facilitate the trading process, to "free" shopping bags and indoor parking. All of the above affects the value of the trade margin, and therefore, their implementation should be approached only after detailed study and careful calculations.

The issues of personnel work with personnel, their selection, training, motivation to move up the career ladder, are resolved in the Golden Fish cafe individually, based on the manager's own knowledge and experience.

Requirements for modern technologies sales in the catering sector are impracticable without knowledge of logistics, the science of moving material values, in order to optimize transport costs and efficient use of retail and warehouse space.

A few words about advertising - the engine of commerce. Competent, well-organized advertising used in the design of the dining room and (or) sounding on the internal radio network of the Zolotaya Rybka cafe can draw the attention of visitors to new or unfamiliar dishes.

One of the main factors in increasing the efficiency of the Zolotaya Rybka cafe and increasing the turnover is the assortment of dishes on the menu. The assortment of the Zolotaya Rybka cafe is able to actively influence the level of food sales. A wide assortment of dishes can satisfy the most unexpected requests of visitors, however, an unjustified expansion of the assortment can lead to the settling of goods in the cafe, a decrease in the turnover of funds, or even to "freeze" money.

The second unsatisfactory factor of the Zolotaya Rybka cafe is that during peak hours, which exceed the cafe's capacity, queues arise not only at the cash registers, but also at the cafe doors. It is also possible that the dish is temporarily unavailable on sale, not because it is not in the cafe, but because the limited space does not allow laying out the entire assortment in the required quantity. Usually in the morning there is a shortage of goods of a cheap assortment, and in the evening - more expensive ones.

The absence of a dish on the menu is a lost profit and an element of dissatisfaction on the part of visitors.

2.4 Study of environmental factors of the cafe "Goldfish"

Analysis of the external environment is a necessary process by which, when developing a strategic plan, external factors can be controlled in order to determine the possibility of growth of the company or threats to it.

The analysis of the external environment is aimed at finding out what a firm can count on if it successfully carries out its work, and what complications can await it if it fails to avert in time the negative attacks that the environment can present to it.

There are VIP clients in the Zolotaya Rybka cafe. These are people who have trusted the company and have been its loyal customers for a number of years.

Competitors.

As for the prices in the Zolotaya Rybka cafe, they are one of the lowest, but quite competitive due to the quality of service that meets the needs of customers. With the services of the cafe "Goldfish" on this moment more than 25 thousand residents of Perm and the Perm Territory use it. The volume is quite large and not every company can boast of such a wide number of clients.

Sociocultural factor.

Cafe "Goldfish" purposefully adheres to the policy of socially responsible business. The company traditionally provides sponsorship and charitable support to projects of social importance.

The cafe "Zolotaya Rybka" influences external factors to an insignificant extent.

These factors, in particular, include the dictates of large producers and suppliers of foodstuffs, dictating their terms, both in terms of prices, as well as in the range and terms of delivery. Only large food service networks with their own distribution centers can resist such a dictate. All other market participants must resignedly accept the terms. This behavior, chosen by the manufacturer, is conditioned by the chosen marketing strategy based on the applied technology and the strategic objectives facing the manufacturer.

Second external factor Café "Zolotaya Rybka" can be called competitors - a public catering enterprise that has a common service area with the cafe. You can influence competitors only if you have a significant superiority, both in terms of turnover and providing visitors best quality and terms of service, at the most favorable prices.

The next item is legislation. On the one hand, there is a large number of legislative acts regulating the activities of participants in the public catering market, and on the other hand, the absence of a "Law on Trade" significantly introduces elements of uncertainty into the work of the Zolotaya Rybka cafe.

2.5 SWOT analysis as a basis for strategic planning

A SWOT analysis is an analysis of the strengths and weaknesses of an enterprise, as well as opportunities and threats emanating from the external environment. At this stage of the strategic planning process, managers compare the results of the external analysis with the profile of the enterprise to see what strengths and weaknesses it has, what interrelated opportunities and threats to the business arise.

Matrix-SWOT.

After analyzing the internal environment of the Zolotaya Rybka cafe, you can determine the strengths and weaknesses of its activities. These characteristics will be entered in the "Strengths of the organization" field and in the "Weaknesses of the organization" field. After studying the external environment of the company, you can create a list of the dangers and opportunities that it may face. These data will be entered in the "Opportunities of the external environment" and "Threats of the external environment" field. After a specific list of the company's strengths and weaknesses, as well as threats and opportunities, is drawn up, the stage of establishing links between them will come. To establish these links, a SWOT matrix is ​​drawn up (Table 2).

Let's compose paired combinations "strength - opportunity", "strength - threats", "weakness - opportunity" and "weakness - threat", which should be taken into account when developing a strategy for the behavior of the enterprise.

table 2

Matrix-SWOT

	Opportunities of the external environment	Environmental threats
	1. Working with legal entities. by persons; 2. Lack of conflicts with local authorities; 3. Cooperation with other organizations	1. Competition from local catering establishments; 2. Instability of trade legislation; 3. Economic crisis; 4. Decrease in the population's ability to pay.
Strengths of the organization: 1. A wide range of services provided; 2. Almost round-the-clock customer service; 3. Development of new dishes; 4. Knowledge of the director in the field of finance and banking.	3-1 Exit to new market with new menus will increase the number of customers. 2-3 Conclusion of agreements on cooperation with organizations in other cities.	4-4 Developing a sequence of actions that can minimize the impact of the economic crisis. 3-1 Replenishment of the list of services with new menus and prices.
Weaknesses of the organization: 1. Small coverage of the territory; 2. Weak product promotion program; 3. Workers - re-qualified specialists in other fields; 4. Lack of marketing research.	4-5 Development of a marketing research program based on borrowing the experience of other organizations. 1-2 Expanding the territory through the purchase of small local catering establishments.	1-1 Improving the program to promote goods and services. 3-1 Continuous improvement of the personnel qualification level, attraction of specialists in the field of public catering.

On each of the fields of the SWOT matrix, it is necessary to select those combinations that should be taken into account when developing the strategy of the enterprise's behavior. For those couples selected from the Strength and Opportunity field, a strategy should be developed to leverage the company's strengths in order to capitalize on the opportunities that have emerged in the external environment. For those couples who find themselves on the "Weakness and Opportunity" field, the strategy should be built in such a way as to try to overcome the existing weaknesses in the organization due to the opportunities that appear. If the pair is on the "Strength and Threat" field, then the strategy should involve the use of the enterprise's power to eliminate threats. Finally, for couples in the Weakness and Threat field, the business must strategize to remove the weakness and try to prevent the threat looming over it.

Conclusions on the second chapter

The analysis of the internal and external environment of the Zolotaya Rybka cafe made it possible to determine the strengths and weaknesses of its activities.

It should be noted that strengths The activities of the Zolotaya Rybka cafe make it competitive and allow it to occupy a leading position among the Perm public catering establishments. Since the market for catering services is growing and unpredictable (due to the inconstancy of legislation), the Zolotaya Rybka cafe has the opportunity, by developing and launching new menus, to get good profit... But the company also has weaknesses, which include a weak policy of promoting goods and services, a low level of professionalism of employees, and a small coverage of the territory.

Thus, an analysis of the internal and external environment of the Zolotaya Rybka cafe indicated the need to develop a system of measures to ensure the implementation of the organization's activity plan, which will be highlighted in the third chapter of the course work.

Chapter 3. Improving the planning system of the cafe "Goldfish"

3.1 Formulation of missions and goals

The development of a firm's mission is the first step in planning the organization's activities. An organization exists to achieve something within its environment. The specific purpose or mission of an organization is usually clear from the outset. However, over time, as the organization grows, the program may lose its clarity. Many firms are developing a mission statement for their activities. A well-developed mission allows the company's employees to feel like participants in a common cause in the development of opening opportunities, gives them a goal, emphasizes their importance, and aims at achieving.

The mission of the organization should clearly indicate the scope of the firm. Determinants of the boundaries of areas of activity can be products, technologies, customer groups, their needs, or a combination of several factors.

The mission of the organization from the standpoint of market orientation defines the enterprise in terms of its activities to serve specific groups of consumers and / or meet specific needs and demands.

Cafe "Zolotaya Rybka" declares the following philosophy: our company is designed to meet the ever-growing needs for the provision of services in the field of public catering in the Perm market. In the future, the cafe "Zolotaya Rybka" plans to expand its scope of activities to the adjacent regions in order to better meet the needs of the population, while creating additional jobs, thereby ultimately achieving greater profits. The company also seeks to enter the legal entity service market.

But since the cafe "Zolotaya Rybka" has been engaged in retail trade and provision of services in the field of public catering for a long time, and has achieved certain success in this matter, it is necessary to continue activities in this direction by developing new menus, improving service conditions, etc. NS.

Thus, the mission of the Zolotaya Rybka cafe can be formulated as follows: "The newest and most unusual catering services for individuals." Within the framework of this mission, you can formulate the goals facing the organization.

Goals are the specific end state that the firm is aiming for. Goals matter because:

Goals are the foundations for developing plans.

This is the basis for building a firm's structure.

This is the starting point for monitoring and evaluating the work of departments and managers.

Goals of the "Goldfish" cafe:

1. Conducting market research;

2. Development of new menus;

3. To maintain a leading position among the Perm public catering enterprises;

4. Entering new markets;

5. Attract as many clients as possible;

6. Improving the professionalism of employees and employees;

7. Development of a policy for promoting services;

8. Service for all segments of the population;

9. Cooperation with Russian and foreign enterprises.

3.2 Development of the strategy of the cafe "Goldfish"

In all the variety of factors of the external and internal environment, one can notice their division into two groups: those that are amenable to management by the management of the company, and those that are not amenable to such management. In the process of developing a strategy, it is necessary to take into account that opportunities and threats can pass into their opposites.

The strategy developed should be aimed at maximizing the opportunities provided and the maximum possible protection against threats. When choosing a strategy, it should be borne in mind that new strategies, both in traditional industries and in new areas of business, must correspond to the accumulated potential of the enterprise. In order to choose the most suitable strategy for the Zolotaya Rybka cafe, you need to remember which strategies are used modern enterprises today.

There are the following types of strategies:

The growth strategy is inherent in young enterprises of any field of activity, just starting their ascent or being on the cutting edge scientific and technological progress... They are characterized by constant rates of increase in the scale of production, the volume of products or services, measured in all areas of activity by tens of percent per year. A moderate growth strategy is characteristic of large enterprises that are firmly on their feet and operate in more traditional areas. Here, too, there is progress in most areas, but at a slower pace, by several percent per year. Rapid growth is no longer necessary and dangerous here, because due to the high inertia in the event of complex situations, difficulties may arise in reorientation, i.e. the well-being of the enterprise is threatened.

The need to follow a downsizing strategy arises during the restructuring of the enterprise, when it needs to be updated. It can be global in nature, affecting the entire enterprise, or local, affecting only a number of departments, while the rest continue to function as before.

The combined strategy includes, in one ratio or another, the elements of the previous strategies, when some divisions grow rapidly, others slowly, others stabilize, and others reduce the scale of their activities. As a result, depending on the specific situation, there may be general growth, general stabilization or a general reduction in the production potential of the enterprise.

Thus, having considered the possibilities of the Zolotaya Rybka cafe, its strengths and weaknesses, having analyzed the threats emanating from the external environment, and having familiarized yourself with the basic principles of developing a strategy, it is possible to determine the company's strategy, while relying on the goals of the organization. Since the company operates in a developing market with strong competition, a combined strategy aimed at solving its own competitive advantages and providing deeper penetration and geographic development market.

The company needs to conduct marketing research among individuals and legal entities in order to determine the needs and capabilities of existing and potential customers. It is necessary to revise the list of services provided and find out which services are popular and profitable for the company, and which have already "outlived their usefulness" and need to be adjusted or liquidated. This, first of all, will reduce unnecessary costs.

You need to get closer to the client: distribute your advertisements in the media, on radio and TV, on Internet sites. It is necessary to improve the professional level of the employees of the Zolotaya Rybka cafe, ie. send them to all kinds of lectures, seminars, trainings, workshops, refresher courses, so that they know about all the changes, innovations and can adapt to them and use them in their work. And this, in turn, will give the company opportunities for development and prosperity.

It's time to "conquer" new territories. To achieve this, you should open your representative offices not only in the Perm Territory, but also in neighboring regions. The Zolotaya Rybka cafe needs foreign investment and cooperation with foreign companies, therefore it is necessary to create an attractive investment climate. This can be achieved by increasing the authorized capital, financial stability and reliability.

Cafe "Zolotaya Rybka" has been providing catering services to residents of Perm and the Perm Territory for a long time. In order for the Zolotaya Rybka cafe not only to continue to exist on the market of services in the field of public catering, but also to develop in all directions, it is necessary to make some changes.

Since the strategy of the Zolotaya Rybka cafe was determined on the basis of an analysis of the company's capabilities, its strengths and weaknesses, as well as an analysis of environmental threats, I recommend making changes that would eliminate the weaknesses in the organization that hinder the further development of the company. To do this, one should turn to the main problems existing in the internal environment of the organization: a weak program for promoting services, the need to improve the quality of services, the need to improve professional level employees of the company.

So, today the Zolotaya Rybka cafe simply needs to reconsider the product promotion policy, because it is completely invisible, and the cafe needs to attract as many customers as possible. It is recommended to advertise the services provided by the company among the population using the mass media (radio and television advertising, the creation of an official website on the Internet). Placing billboards in the streets is also a good step along the way. The need for marketing research is also obvious.

Another problem is that most of the employees of the Zolotaya Rybka cafe are re-qualified specialists from other areas who had nothing to do with public catering services before. Improving the professionalism of employees is possible through various lectures, seminars, refresher courses. The company should look closely to the students studying in the specialty "Cook", invite them to practice, and in the future, employ the best of them. Improving the professionalism of employees will further improve the level of customer service and accelerate the development of new dishes and menus.

We also propose to introduce the Zolotaya Rybka cafe into the planning system next model planning process, characterized by the greatest planning efficiency.

The model consists of four stages: formulation of premises; problem statement; long-term strategy; medium-term plans.

Stage 1. Formulation of premises.

The philosophy and goals of the company are reviewed with the participation of shareholders, taking into account resources. Based on the collected information about the external environment, as a whole, and about the state and development of the industry and about competition, forecasts are made about the position of the company for the future. Forecast analysis identifies opportunities and threats. Evaluating past performance and current outcomes identifies problems and provides information to predict the future development of the firm.

Stage 2. Clarification of problems.

Based on the above prerequisites, the levels of claims are determined. For example, growth rates should exceed 10% annually, then the most important results are projected, provided the current policy is maintained, which are compared with the level of claims, and gaps are identified. Strategies are being developed to bridge these gaps.

Stage 3. Long-term strategy.

To bridge the gaps between the predicted values ​​of indicators and those that the company claims, new product-to-market strategies are being developed, for example, the possibilities of developing new industries, vertical integration, creating foreign branches, and joint initiatives are being investigated. Options for expanding production and reducing costs are being studied (here a "growth-market share" matrix can be used). The results are predicted using one or the other of the above two strategies, and it is determined whether the gaps will be closed. A long-term strategy consists of three elements: long-term goals, supported by long-term strategies; long-term strategic projects; long-term policy in the main areas.

Stage 4. Medium-term plans.

Based the decision in relation to a long-term strategy, medium-term tasks and directions are outlined and medium-term plans are drawn up. The latter also consist of three parts. First, medium-term projects are outlined and chronologically linked, resources are allocated; secondly, plans are drawn up for an enlarged range of products based on changes in the range and strategy of competition for each product group. This work is done by the respective product departments. The third element is the functional plans of the corporation, drawn up by its functional services. This includes plans for the development of production facilities, plans for labor and profit. Thus, in the conditions of the market, the cafe "Zolotaya Rybka" needs not only short-term, but also long-term, as well as strategic and tactical plans for its social - economic development.

Conclusions on the third chapter

Thanks to the conducted studies of the external and internal environment of the Zolotaya Rybka cafe, certain conclusions were made that helped formulate recommendations for improving the strategic planning of the enterprise based on the choice and development of the company's strategy:

1. Building a combined strategy aimed at reducing costs and at the growth and development of all other factors.

2. The company's expenses are expected to be reduced by liquidating unprofitable services.

3. In order for the Zolotaya Rybka cafe to achieve the best results, it is necessary to make some changes: active promotion of services in the field of public catering, raising the level of knowledge of the company's employees, concluding food contracts with legal entities.

Conclusion

As a result of the work done by us: analysis of the literature on the research topic; the essence, goals, classification, basic principles, stages, planning methods are considered; the types of the plan are highlighted; the planning system of the Zolotaya Rybka cafe was analyzed, including the analysis of the factors of the internal and external environment, a SWOT analysis; a set of measures has been developed to improve the planning system of the Zolotaya Rybka cafe.

Analysis of the theoretical and practical aspects of the issue of planning the activities of the organization on the example of the cafe "Goldfish" made it possible to draw the following theoretical conclusions based on the results of the work:

1. The essence of planning is to substantiate goals and ways to achieve them on the basis of identifying a set of tasks and works, as well as determining effective methods and methods, resources of all kinds necessary to perform these tasks and establish their interaction. The planning process consists in developing a sequence of actions, organizing actions to implement plans and monitoring the final results. The better worked out and the more closely interconnected these most important functions, which together determine the essence of the subject of management, the more effective the management.

2. The planning process itself in the organization consists of 9 consecutive stages, at each of which certain goals and objectives are fulfilled. The most important component of planning the development of any company is the formulation of a mission. A company usually starts with a clear mission statement set by senior management. The mission defines the main goal of the firm.

3. The result of the planning process is a system of plans. The plan includes key performance indicators to be achieved by the end of the planning period. In the process of implementing the plan, it is necessary to monitor its implementation.

4. Thanks to the conducted studies of the external and internal environment of the cafe "Zolotaya Rybka" certain conclusions were made that helped formulate recommendations for improving the strategic planning of the enterprise based on the choice and development of the company's strategy. It should be noted that the strengths of the activity of the Zolotaya Rybka cafe make it competitive and allow it to occupy a leading position among the Perm public catering establishments. Since the market in the field of public catering is growing and unpredictable (due to the inconstancy of legislation), the Zolotaya Rybka cafe has the opportunity to make good profits by developing and launching new menus. But the company also has weaknesses, which include a weak policy for promoting services, a low level of professionalism of employees, and a small coverage of the territory.

5. There are a number of opportunities for the Zolotaya Rybka cafe that give every chance for further development.

6. Having studied all the strengths and weaknesses of the Zolotaya Rybka cafe, as well as the opening opportunities, a combined strategy was built, which is aimed at reducing costs and at the growth and development of all other factors. The company's expenses are expected to be reduced by eliminating unprofitable services. But marketing, the level of professionalism of personnel, coverage of territories, foreign investments must grow in order for the Zolotaya Rybka cafe to develop successfully.

7. In order for the Zolotaya Rybka cafe to achieve the best results, it is necessary to make some changes: active promotion of services, raising the level of knowledge of the company's employees, concluding service contracts with legal entities.

Thus, the purpose of the work, which is to conduct a comprehensive analysis of the planning process of the organization's activities and develop recommendations for improving the planning system using the example of the Zolotaya Rybka cafe, the tasks have been completed.

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1. The concept of planning. Principles and Methods.

2. Types of planning

3. Business plan of the enterprise. Purpose, content, order of development.

For the successful activity of the organization, a planning process is carried out - this is the development and adjustment of plans, including foresight, justification, specification, and a description of activities for the near and long term.

Planning is the process of determining goals, strategies and how to achieve them over a certain period of time, based on assumptions about the future likely conditions for the implementation of the plan.

Advantages:

1. allows you to use future favorable conditions and identify problems;

2.Improves coordination of actions in the organization;

3. provides the firm with the necessary information;

4. promotes more rational use of all types of resources;

5. allows you to link the interests of each employee with the general and objectives of the organization;

6.Improves control;

7.Provides an objective assessment of everyone's work.

Planning stages:

1. Setting goals. Development of long-term strategic goals. Specifying these goals and objectives for the organization, defining the tasks of departments and each employee.

2. Planning of work. Establishing the main stages of work, developing plans for the implementation of the assigned tasks, identifying training and resource needs.

3. Current control. Development and implementation of control procedures and feedback mechanisms.

4. Evaluation of the achieved results and summing up. Identification of the factors of successful and ineffective work on the implementation of plans.

Principles:

1.the principle of unity;

2. principle of participation;

3. principle of priority;

4. principle of continuity;

5. principle of flexibility;

6. principle of validity;

7. The principle of counter-countering.

Planning methods:

1. balance sheet;

2. normative;

3.program-target;

4.economic and mathematical modeling.

Planning types

Depending on the duration of the planning period, there are:

Long-term planning;

Mid-term planning;

Short-term planning.

Depending on the economic activity, there are:

Production plans;

Marketing plans;

Financial plans, etc.

Depending on the structure, they are distinguished:

Association plans;

Division plans;

Individual employee plans.

Long-term planning takes into account the time factor for 5-10 years, but in conditions of uncertainty it is not always effective. Strategic planning is a type of long-term planning. Essence: development of the main goals, main directions, new opportunities of the company.

The process of strategy, planning includes certain missions and programs of firms.

Based on the mission, various goals and objectives are being developed (introduction of new technologies, expansion of the range). Analysis of the external environment and your capabilities by studying the strengths and weaknesses, activities and determining a particular strategy. Development of tactics.

Medium-term planning. It is carried out on the basis of a strategy and covers a period from 3 to 5 years with an indication of the main indicators, production volumes, investments and their sources.

Short-term planning, where specific goals and objectives are considered and calendar plans for a month, quarter, day are developed.

It is a concrete plan of action with an indication of the main activities, time frames, responsible persons and required resources.

The main sections of the enterprise development plan are:

Production program plan;

Plan for increasing the economic efficiency of production;

Capital investment and capital construction plan;

Logistics plan;

Marketing plan;

Labor and wages plan;

Social development plan, etc.

Thus, each department develops its own plans, which are linked to other plans, which ensures their interdependence and agreement.

There are also the following types of operating budgets:

procurement budget - the cost of purchasing all the necessary materials;

labor budget - labor costs required to organize activities;

administrative budget;

financial budget - a budget for cash, additional investments in capital.

Business planning

A business plan is the most important document required when mastering new areas of activity or modernizing existing ones.

A business plan is an enterprise development plan that substantiates the feasibility of a new project based on a comprehensive study of new activities.

Thus, a business plan allows you to identify difficulties and problems, show the benefits of activities and prove the profitability of this project to attract investors.

Business plan structure

1. Title page or table of contents.

2. Summary. Brief conclusions, which are written at the end, but provided at the beginning.

The summary indicates the main provisions and ideas of the business plan, the conclusions reached by the entrepreneur. It is a self-assessment of your performance with benefits. Should be concise, clear and convincing.

3. Business history. Compiled for those organizations that have a path of development. It is necessary to show real successes, achievements that inspire investor confidence.

4. State of affairs in the industry. The size of the market, the ability to develop, the presence of competitors and their market share are described, and a conclusion is made about the overall attractiveness of the market in this industry.

5. Description of products and services. Detailed description future products and uses, distinctive features, uniqueness. A visual representation through a photo, layout is necessary.

6. Assessment of competitors and the choice of a competitive strategy. The activities of competitors are studied, strengths and weaknesses are identified and their own competitive strategy taking into account possible retaliatory actions from competitors.

7. Marketing plan. Assessment of demand, market capacity, character of consumers, definition of a segment and development of product, price, sales policy and definition of its marketing strategy.

8. Production plan. Written for those organizations. Where is the production. The technology is developed, the composition of the equipment, the number of employees are determined, and all costs are determined.

9. Organizational plan. The choice of the form of ownership, the distribution of powers and responsibilities and the management of people.

10. Legal support company (date of creation, registration, constituent documents and legal basis of your activity).

11. Assessment of risk and insurance. Possible risks and basic methods of protection from their influence.

12. Financial plan. Balance of income and expenses. Cash flow plan, plan for reporting income and expenses.

13. Funding strategy. Calculation of payback periods and assessment of the effectiveness of an investment project

The most important link in the management of the enterprise is planning. In general, planning is a set of actions to determine the development goals of an economic entity and ways to achieve them.

In conditions of uncertainty and dynamism of the external environment, enterprises are forced to constantly analyze threats and development opportunities, predict the market situation, choose and adjust the goals of activities and ways of their implementation. Flexibility in management, the ability to quickly restructure, not to miss new opportunities opened up by the market and innovations, the ability to see development prospects - all this is currently becoming the main condition for strengthening the competitiveness of an enterprise. Focusing on consumer demand, pursuing a maneuverable scientific and technical innovation policy have become the fundamental principles of enterprise development management. In this regard, the role of planning increases significantly.

Planning creates the following benefits for enterprises:

• prepares the company for changes in the external environment, that is, makes it possible to use future favorable conditions, reduces the risks associated with possible threats;
• improves coordination of actions within the enterprise;
• improves the provision of the enterprise with the necessary information;
• contributes to the rational distribution of resources;
• forms the duties and responsibilities of employees;
• creates the prerequisites for improving the qualifications of personnel;
• improves control.

However, the possibilities of planning in organizations in a market economy are limited by a number of objective and subjective reasons. The most important ones are listed below.

Uncertainty in the market environment. Businesses are unable to anticipate all the changes that may occur in the market environment. Planning is a tool for overcoming uncertainty, exercising control over the external environment.

Planning costs. The planning limit is also determined by the amount of costs spent on organizing and implementing planning, market research, and attracting specialists. The minimum planning result is the avoidance of gross mistakes in economic activity, that is, foreseeing unfavorable circumstances of the future, avoiding them or eliminating them. If the funds spent on planning have led to such a result, it is considered sufficient. Any additional funds should only be spent if they create additional positive effects. Thus, the minimum planning costs should ensure the stability of the business entity, and any additional costs should ensure growth and development.

The scope of the activity. Organizational scope can limit or enhance planning capabilities. Large organizations have some advantages: the availability of financial resources, the ability to engage in scientific research, have special services for the study and forecasting of the market, as a rule, the presence of qualified personnel or specialists from outside. Small businesses find it difficult to carry out large-scale planning work. They, to a lesser extent than large enterprises, can control the external environment. However, such businesses must also plan their activities.

For the practical implementation of planning as a process, it is important to adhere to certain principles.

Planning principles determine the content of planned activities, the rules for the implementation of the planning process. The basic principles of planning are:

• 1. The principle of unity (consistency). The concept of a system means the existence of a set of elements, the relationship between them, the presence of a single direction of development of the elements of the system. Development plans for all structural units within the organization should be an interconnected system with a single focus.
• 2. The principle of complexity involves the reflection in the plans of all areas of economic and financial activities of the organization in conjunction. This principle is especially important for organizations carrying out a variety of activities with a diversified economy.
• 3. Continuity principle assumes a rolling nature of planning. Plans must continuously replace each other, long-term plans must be refined in the course of the implementation of current plans, planning must be constant.
• 4. Flexibility principle is associated with the principle of continuity and consists in giving the plan and the planning process the ability to change, adapt to changes in the external environment. Changes are not only in the external environment, but also in the organization's perception of its capabilities and goals. To implement the principle of flexibility, plans must be designed in such a way that they can be changed, therefore, reserves are necessary.
• 5. The principle of identifying priority areas of development, that is, the definition of the leading links in the plans, which require the priority allocation of funds to achieve the highest efficiency of all economic and financial activities.
• 6. Participation principle involves the involvement in planning of all possible participants in the process of enterprise functioning. In the development, discussion of the draft plan, control of its implementation, managers, specialists, labor collectives should participate. The principle of participation is very important. Firstly, each of the planning participants delves deeper into the tasks of the enterprise, receives more information about the various aspects of its activities. Secondly, the personal participation of all employees of the enterprise, including privates, in the planning process leads to the fact that the plans of the enterprise become the personal plans of the employees, participation in achieving the goals of the enterprise enhances labor motivation, contributes to the unification of the interests of team members. Thirdly, the principle of participation contributes to the improvement of the qualifications of employees, the emergence of new skills and knowledge, and the expansion of their personal capabilities. Consequently, the company receives additional resources to meet its future challenges.

Developing plans involves using scorecards, which is a complex of interrelated characteristics of the enterprise. When building a system of planned indicators, it is necessary to take into account several points. First, the indicators should reflect the goals and objectives of the enterprise development. Secondly, the system of planned indicators should cover all aspects of the enterprise's activities, thereby ensuring the implementation in practice of the principle of complexity in planning. So, along with the indicators characterizing the final results of the economic and financial activities of the enterprise - the volume of products sold, profit, it is necessary to plan indicators characterizing resource provision, the formation of income and expenses, etc.

1. From the point of view of the obligatoryness of planned tasks- directive and indicative planning.

Directive planning is a binding decision-making process. In a market economy, directive planning can be used as a means of solving problems of national importance (protection environment, defense, etc.). Enterprises use directive planning in the process of ongoing management, when making decisions about specific actions.

Indicative planning is of a guiding, regulatory, advisory nature. As a management tool, indicative planning is most often used at the macro level. The state, with the help of economic regulators, determines the directions of development of sectors and spheres of the economy, while the impact on enterprises is carried out through the formation of a legal environment, the adoption of federal and regional development programs, the development of certain tax, customs, investment policies, etc.

Enterprises use indicative planning when developing long-term plans.

Indicative and directive planning complement each other and should be organically linked.

2. Depending on the term, for which plans are developed, and the degree of detail of planned calculations distinguish between long-term (long-term), mid-term and short-term planning.

Long-term (long-term) planning covers a period of five or more years. Such plans are intended to determine the long-term strategy of the organization, including social, economic, scientific and technological development. Planning ahead should be distinguished from forecasting. Forecasting- This is a foresight, which is based on a probabilistic, scientifically grounded judgment about the prospects for the development of an object in the future. Forecasting acts as one of the stages of long-term planning; it allows you to simulate various options, scenarios for the development of the planned process. However, in some cases, forecasting can act as an independent management function, for example, the development of forecasts for the socio-economic development of regions. These forecasts are taken into account by business entities when planning their activities. At the same time, when drawing up plans, business entities can predict sales volumes and market share, the behavior of major competitors, scientific and technical developments, risks, etc.

Medium term planning carried out for a period of one to five years.

Short term planning covers a period of up to one year, including quarterly, monthly, weekly planning.

Strategic planning focused on long term and defines the goal, the main directions of the organization's activities, ways and means of achieving the goal. It is necessary to distinguish between the concepts of long-term and strategic planning. Strategy is not a function of time, but a function of direction. It is not just focused on a certain period, but includes a set of ideas for the development of the enterprise. Strategic planning is fundamentally different from other types of planning in the interpretation of the future. It does not use the traditional approach "from the present to the future", but involves making decisions according to the scheme "from the future to the present," building an action plan based on the idea of ​​the future of the enterprise.

Tactical planning- This is making decisions about how the resources of the enterprise should be allocated to achieve strategic goals. If strategic planning is viewed as a search for new opportunities, then tactical planning should be considered a process of creating the prerequisites for the realization of these new opportunities. Tactical planning finds its expression in the development of mid-term and short-term plans for the socio-economic development of the enterprise. Objects of tactical planning - sales, marketing, production capacity, logistics, enterprise budgets, costs, profits, etc.

Operational planning- This is the planning of individual operations in the general economic flow, clearly oriented in time. The main task of operational planning is the specification of the indicators of the tactical plan in order to organize the daily, planned and rhythmic work of the enterprise and all its structural divisions. The place of strategic, tactical and operational planning in the management decision-making system is illustrated in Figure 6.2.

Figure 6.2 - Planning in the management decision-making system at the enterprise

Business planning used in cases where the development strategy of the organization involves the development of new activities, trade in new goods in new markets, the creation of new structural divisions, the implementation of important projects (Figure 6.3).

Figure 6.3 - Classification of business plans by business objects

The business plan allows you to assess the feasibility of innovations, the viability of the future enterprise. It concretizes business prospects in the form of a system of quantitative and qualitative development indicators, allows attracting the attention and interest of potential investors. Business plans are developed to justify decisions in new construction, reconstruction of enterprises, the introduction of new technologies, the creation of new products, the development of new activities.

According to the areas of planning (or functional purpose), planning is distinguished in enterprises:

• volume of activity;
• material and technical support of activities;
• indicators on labor and wages;
• income, expenses, profits;
• investments;
• finance.

In theory and practice, there may be other types of planning.

Annual plans for the development of economic and financial activities of enterprises may contain the following main sections:

• 1. Production and sale of products.
• 2. Technical development and organization of production.
• 3. Material and technical support of production.
• 4. Personnel, labor and wage.
• 5. Cost, profit and profitability.
• 6. Investments, capital construction.
• 7. Financial plan (budget).
• 8. Environmental protection.
• 9. Social development of the team.
• 10. Foreign economic activity.

In addition to plans, the results of the planning process are programs and projects.

Programs usually determine the development of one of the important aspects in the activities of the organization and are targeted. The program is a system of development targets and planned ways to achieve them. The emergence of programs is associated with the emergence of various problems that are identified in the course of preplanned analysis, in the development and implementation of strategic plans. Programs are a collection of organizational, technical, financial, social and other activities coordinated by units or groups of managers specially created for this purpose. The enterprise can develop programs to improve cost management, staff development, financial recovery, etc.

Projects are a set of works aimed at solving a specific problem within the allocated resources and specified constraints. The project is characterized by such characteristics as cost, scope of work, implementation time frame, resources required for the implementation of the project, performers, project risks, etc. In accordance with the subject area, the following types of projects can be distinguished:

• development projects, for example enterprise restructuring, creation of a new organizational structure;
• innovative projects aimed at innovations (new products, new technologies, new production management systems, etc.);
• investment projects related to new construction, reconstruction, modernization of the enterprise;
• educational projects aimed at retraining, advanced training, personnel training.

In practice, enterprises use different kinds planning, and most often a combination of them.

In planning the activities of enterprises, two approaches can be used: target and resource.

Targeted approach based on the definition of indicators of economic and financial activities, based on the goal. For example, the goal may be to conquer a certain market share, based on this, the sales volume is planned. With this approach, the resources required to achieve the goal (the number of employees, the need for fixed and circulating assets) are calculated at the second stage. After calculating the need for resources in the analysis process, it is determined whether it is possible to achieve the goal with the available resources or whether it is necessary to increase their value.

Resource approach involves planning the volumes and results of the activities of enterprises, based on the economic resources available at the beginning of the planning period and the predicted indicators of the efficiency of their use.

The targeted approach is mainly used in long-term and medium-term planning, when there is time to search for new resources and sources of funding. The resource-based approach is more often used in short-term planning.

Any approach is implemented through a set of specific techniques, calculation methods - planning methods.

Basic planning methods:

1. Balance method. This is the most common method that allows you to ensure the necessary proportions between the various interrelated aspects of economic activity.

There are the following types of balances: natural, value, balances work force and working hours.

• 2. Normative method. This method is based on the use of norms and technical and economic standards in planning. There are the following types of norms and standards:
  • state economic standards, forming certain conditions for the activities of enterprises - tax rates, minimum wages, normal working hours, etc .;
  • cross-sectoral norms operate in various fields and industries. For example, the norms of operation and maintenance of certain types of equipment used in different industries;
  • industry norms, operating within a specific industry. For example, the norms for equipping enterprises with equipment for the production of certain types of products, the norms for the consumption of raw materials and materials per unit of production, the norms for technological waste, etc .;
  • norms and standards developed at enterprises,- labor standards (production rates, time rates, norms for the number of employees, etc.), piece-rate wages, norms for stocks of raw materials, materials, etc.

Development of norms and standards - rationing- is an important part of economic work in enterprises of all industries. Technical and economic standards as a planning tool require constant improvement and adjustment in accordance with the conditions of activity and objectives of the enterprise.

• 3. Calculation and analytical method is used in the absence of norms and standards and is based on analysis economic processes, calculating the influence of various factors on the indicators of the economic and financial activities of the enterprise in the planning period. At the same time, forecasting the factors affecting a specific indicator is of great importance.
• 4. Economic and statistical method characterized by an orientation towards the actual indicators of past periods, the identification of development trends and the transfer of these trends to the future (extrapolation). This method can be used in short-term and medium-term planning, provided that the identified trends are stable and no sharp changes in market conditions are expected in the planning period. In practice, this method is used in combination with the computational-analytical method.
• 5. The method of expert assessments. This method is used in cases where it is impossible or impractical to apply quantitative methods. The method of expert assessments involves obtaining the information necessary for the development of planning decisions, based on the opinions of expert experts. Expert assessments are usually used at the stage of forecasting demand, market conditions, prices, etc.
• 6. Economic and mathematical methods. They are used in cases where economic indicators are formed under the influence of many interdependent factors or in conditions of uncertainty. These methods represent the formulation of an economic problem in mathematical form using economic and mathematical models. In planning the activities of enterprises, the methods of probability theory and mathematical statistics (correlation and regression analysis, queuing theory, game theory), methods of mathematical programming have found the widest application.
• 7. Target-programmed method. This method is used mainly at the macroeconomic level, but in strategic planning it can be applied at the level of economic entities (individual organizations, enterprises). Based on the development of targeted comprehensive programs, they plan to solve the most important problems for organizations - scientific and technical, technological, socio-economic, organizational and economic. The development of targeted comprehensive programs involves: drawing up a list of the most important problems; determination of goals, objectives of the program by stages (periods), specific tasks and activities for the implementation of the program; calculation of resource support for the program based on a comprehensive assessment of costs (material, labor, financial); execution of program documents, bringing assignments to performers.

The considered methods are applied in planning the activities of enterprises, taking into account specific conditions. These conditions are: the planning horizon, the availability of the necessary information, the qualifications of the personnel of the economic planning services.

It should be noted the connection and similarity of planning methods and methods of economic analysis. This is not accidental, since they are of the same nature. Thus, prospective analysis makes it possible to move from studying the past to forecasting the future based on extrapolation methods, economic and mathematical modeling. Knowledge of the methods of economic analysis contributes to a better understanding of planning methodology.

Planning - This is one of the management functions, which is the process of choosing the goals of the organization and ways to achieve them. It is through planning that the leadership of the organization seeks to establish the main directions of effort and decision-making that will ensure unity of purpose for all its members. In management, planning takes the main place, embodying the organizing principle of the entire process of realizing the goals of the organization.

Planning - the process of forming goals, determining priorities, means and methods of achieving them.

In essence and content, the planning function should answer the following three questions:

1. What is the current state of the organization?

2. In what direction does the organization want to move?

3. How is the organization going to do this?

The essence of planning is in substantiating goals and ways to achieve them on the basis of identifying a set of tasks and works, as well as determining effective methods and methods, resources of all types necessary to perform these tasks and establish their interaction.

Planning is aimed at making the best use of the enterprise's capabilities and preventing erroneous actions that can lead to a decrease in the efficiency of the enterprise, the loss of customers. The mainplanning purpose - integration of all members of the organization to solve a set of tasks and perform work that ensure the effective achievement of final results.

The essence of planning manifests itself in the concretization of the development goals of the entire organization and each of its divisions separately for a set period of time, the determination of the financial resources necessary to solve the assigned tasks.

Thus,scheduling assignment with it remains in an effort to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of the entire organization as a whole.

Types of planning divisions and planned work at the enterprise.

The result of the planning process is a system of plans. The plan includes key performance indicators to be achieved by the end of the planning period. Basically, a plan is a set of instructions for managers describing how each part of the organization should play in the process of achieving the goals of the firm.

The planning process is complex and varied. This determines the complex nature of the system of plans, which can be divided into the following elements

1. The strategic plan, otherwise called the general plan of the company (often drawn up for 5 years in advance) and company-wide plans, drawn up as a continuation of the strategic plan.

2. Strategic plans for the individual business units that make up the firm.

3. Operational plans of the organization:

company-wide plans for current activities, the so-called "business plans" or "profit plans", are calculated for one year. Through current activity plans, goods and services are produced and marketed;

current divisional plans, including budgetary ones, complement company-wide plans for day-to-day activities. Any organization's action plans can be characterized as either offensive or defensive. Offensive plans imply the development of the organization: the production of new goods and services, entry into new sales markets, the conquest of competitive superiority. Offensive plans are usually created by large firms with high economic potential.

Medium and small firms in many cases are content with defensive plans aimed at maintaining their positions in the market and preventing the bankruptcy of the company. The development plan of the organization, as an expression of offensive plans, includes a set of measures necessary to create new areas of the firm. The development plan should determine the way to enter new positions.

The development plan for a separate business unit is drawn up in the form of a business plan. A variant of defensive plans is the response plan. The liquidation plan includes recommendations for getting rid of unnecessary elements of the organization, that is, from those elements that create obstacles to its development. These can be specific types of unprofitable or low profitable goods and services, ineffective property, individual organizational units. In addition to these types of planning documents, the organization must draw up auxiliary plans that are needed for better organization of planning in enterprises: a plan for the organization of planning, contingency plans, feedback programs, programs for evaluating plans

4 The essence of strategic planning.

The strategy is a detailed, comprehensive, comprehensive plan. It should be developed from the perspective of the entire corporation rather than a specific individual. Rarely is the founder of a firm able to afford to combine personal plans with organizational strategies. The strategy involves the development of reasonable measures and plans to achieve the intended goals, which should take into account the scientific and technical potential of the company and its production and marketing needs.

The strategic plan must be supported by extensive research and evidence. Therefore, it is necessary to constantly collect and analyze a huge amount of information about the sectors of the national economy, the market, competition, etc. In addition, the strategic plan gives the firm a certainty, personality that allows it to attract certain types of workers and helps sell products or services. Strategic plans must be designed in such a way that they not only remain coherent over time, but also remain flexible. The overall strategic plan should be seen as the program guiding the firm's operations over an extended period of time, subject to constant adjustments in response to an ever-changing business and social environment.

Types of strategic planning

There are the following types of strategic planning:

Long-term (long-term) planning. Since when developing plans go from the future to the present, plans designed for a shorter period become an integral part of promising ones. Long-term plans reflect long-term goals and a general strategy of action. The developed alternative strategies are not included in the plan, but are reflected in special programs contained in the appendices. Long-term plans include indicators and proposals, which are reflected in generalized, most often financial, indicators. Long-term plans are developed for a period of 5 to 10 years.

Medium-term planning. They are based on the real demand for the organization's products, changes in its characteristics in the near future, restructuring of production technology, financial constraints, market conditions, the risk of losing a partner, etc. Medium-term plans are developed for a period of 1 to 5 years.

Short-term planning. This planning covers a period of several weeks or months. It is aimed at regulating the current use of resources and is implemented through the preparation of calendar programs for production and control over it, management of inventories and received loans.

Operational planning. The task of operational planning includes control over the daily load of equipment, the sequence of operations, the placement of workers, etc.

Tactical planning occupies an intermediate position between long-term strategic and short-term (operational-calendar). Tactical planning is a means of implementing strategic plans. Decisions made in tactical planning are less subjective than in strategic planning, because they are based on more objective and complete information. The implementation of the tactical plan is associated with less risk, since its decisions are more detailed, relate to the internal problems of the enterprise and have a smaller time gap (lag). In addition, tactical decisions are easier to assess, rank, and choose the best option. Due to the fact that the tactical plan is represented by a system of specific quantitative indicators, various optimization methods can be widely used in its development. The tactical plan has a multifunctional purpose. In general, it performs three main functions, partially overlapping each other: forecasting, coordination and control. Since the tactical plan contains a detailed system of the ultimate goals of the enterprise, when it is drawn up, it is necessary to determine the goals in a specific form, as well as the means and methods of achieving them. The next function of tactical planning is coordination of actions. The plan, establishing certain proportions between resources and activities, creates a good basis for coordinating the efforts of all participants in the enterprise. Coordination, in turn, requires the integration of all sections of the tactical plan. In this situation, the coordination of plans covering different functions is a more complex problem, for which different means and methods are used. And, finally, the most important function of the tactical plan is to ensure effective control. How accurately the targets of the plan are implemented depends on how control over its implementation is established. The system of reporting on the implementation of the plan, methods for assessing and measuring the results of the activities of all structural divisions of the enterprise should allow organizing management of deviations. This enables senior management to pay attention only to exceptional events or situations that cause deviations from the normal course of production.

5 Marketing planning.

The marketing planning process is part of the planning system of the enterprise as a whole. A single strategic plan is a set of plans for certain types of activities (production, research and development, finance, personnel policy etc.), among which important place takes marketing as well.

Marketing planning, as a rule, is carried out in two stages: first, a strategic plan is developed, and then plans for the implementation of strategies (action plan or operational plans and programs) are provided. This approach to the planning process allows you to initially focus on developing strategies without burdening yourself with the details of their implementation, which increases the efficiency of decisions made in the future.

A strategic marketing plan, usually developed for 3-5 years or more, describes the main factors and forces that are expected to affect the organization over several years, and also contains long-term goals and main marketing strategies, indicating the resources required for their implementation. Thus, the strategic marketing plan characterizes the current marketing situation, describes the strategies for achieving the set goals and those activities, the implementation of which leads to their achievement.

The strategic plan is usually revised and updated annually, on the basis of which an annual plan is developed, which is much more detailed.

The annual marketing plan describes the current marketing situation, marketing goals, marketing strategies for the current year. The annual marketing plan covers plans for specific product lines, specific types of products, and specific markets. Thus, the annual marketing plan operates at the level of individual divisions of the organization and marketing functions and includes in its composition the solution of issues in the following areas:

1. Marketing research.

2. Product policy.

3. Pricing policy.

4. Commodity distribution policy.

5. Communication policy.

The relevance of the topic of the course work is emphasized by the fact that in a market economy, the stability and success of any business entity can only be ensured effective planning his economic activities. Planning functions in areas such as planning the activities of a single business unit and planning business relations. Planning, as the central link in management, encompasses a system of principles, methods, forms and techniques for regulating the market mechanism in the use of limited resources in order to increase the competitiveness of an economic entity.

The essence of planning in a market economy lies in the scientific substantiation at enterprises of the upcoming economic goals of their development and forms of economic activity, the choice of the best ways to implement them, based on the most complete identification of the types, volumes and timing of goods required by the market, the performance of work and the provision of services and the establishment such indicators of their production, distribution and consumption, which, with the full use of limited production resources, can lead to the achievement of the qualitative and quantitative results predicted in the future. At the current stage of development for most Russian enterprises, the main goal of planning is to maximize profits. With the help of planning, enterprise managers ensure that the efforts of all workers involved in the process of production and economic activity are directed towards achieving the set goals.

Planning is the development and adjustment of a plan, including foresight, justification, specification and description of the activities of an economic facility for the short and long term. Planning at the enterprise gradually covers the work of people and the movement of resources (material and financial) aimed at obtaining a given end result. The enterprise plan approved by the head has the force of an order for the persons and structural units indicated in it. It specifies very clearly and in detail:

The purpose of the enterprise and its structure for the planning period, quantitatively expressed by a system of established indicators (indicating specific types of products and the nature of work);

Means to achieve the goal (financial, material and labor);

Rules and terms for linking goals and means by stages for the entire period of the plan;

Stages and terms of work;

Executors of the plan for the timing and types of work;

Methods, stages and means of monitoring the implementation of the plan.

Almost the entire system of economic management and production regulation is based on planning methods. Completion of one stage of work serves as the beginning of the next stage. It is impossible to link all stages of the production process by another method without the help of planning.

The purpose of this course work is to study the planning of activities in the enterprise. To achieve this goal, it is necessary to solve the following tasks:

1) consideration of the essence of planning and the requirements for it;

2) studying the principles of planning;

3) consideration of types of planning, strategic, current and operational;

4) analysis of planning the activities of an enterprise using a specific example.

1. Theoretical aspects of planning enterprise activities

1.1 The essence of planning. Planning requirements

The first steps towards systematization and generalization of planning experience were made in the 19th century. American and European experts. F. Taylor, G. Ford, C. Gantt, A. Fayol are among the founders of the methods of planned management in the economy. In particular, Gant developed a system of planned schedules ("Gantt schedules"), which made it possible to exercise control over the managed object and draw up work schedules for the future. Fayolle - the founder of the Western administrative school - singled out planning as one of the most important administrative operations. In his opinion, planning is "a management function that determines the goals of activities, as well as the means and methods necessary to achieve the goal that work in the most effective specific conditions." However, planning, which includes making forecasts, for Fayol and other Western experts, is confined to the framework of the firm, albeit in close interaction with its environment.

Planning at the macro level was first carried out in Russia after the October Revolution of 1917. The transfer of enterprises to public ownership posed the question of how to govern them by the government. The circumstances demanded a search for forms and methods of integrated systemic management of the economy, starting from the workplace and ending with the national economy of the country as a whole. For this, special state bodies were created, headed by By the Supreme Council National Economy (VSNKh). The tasks of the Supreme Council of the National Economy included the organization of production and public finance, development of general norms and plans for regulating the economic life of the country, coordination and unification of the activities of central and local bodies of economic management.

The positive practice of central planning in the USSR showed the possibility of planning and strategic management on a national scale and, at the same time, avoiding crises and unemployment. The English economist J. Keynes, taking into account the experience of the USSR in the 1930s, proposed the foundations of state regulation of the economy. Since various forms strategic programming and management began to be widely used in economic practice in almost all Western countries.

In strategic management, the planning process is aimed at solving interdependent, but in terms of content, different tasks: firstly, socio-economic and, secondly, organizational and technical. Socio-economic tasks are determined by social demand and the conditions for the development of society. Organizational and technical tasks are due to the cooperation of labor and are determined by the level of development of means and methods of production. Therefore, the content of production planning must be approached from the standpoint of both its organizational and technical characteristics and socio-economic conditions. Otherwise, many cause-and-effect relationships and dependencies that determine the goals, forms and methods of planned economic management may be missed.

Planning is central to the mechanism of economic management as a way to achieve goals based on the balance and consistency of all production operations and solving social problems. it necessary condition timely preparation of raw materials, materials, components, tools, equipment for the manufacture of final products and stockpiling, as well as training (Fig. 1). In order to keep up with competitors, each independent production organization must carefully plan the prospects for the development of its own production and market needs for at least 2-3 years, and by means of management - to achieve planned results. Any miscalculations and omissions at the same time threaten with losses and even complete ruin. The company needs to provide a perspective to the smallest detail at each stage, from the development of the product design and ending with its sale, and then the termination of production and entry into the market with new products. Everything should be linked to the economy of the enterprise, the tax system and the credit situation, the position of the enterprise in the market and the intentions of competitors, the situation outside the enterprise.

Planning, administration and control over the activities of a manufacturing enterprise are inextricably linked. In foreign practice, they are often combined by one concept - "management". In the educational literature for Japanese universities, management and planning are presented as follows (Fig. 2).

A similar approach to production planning and management is followed by specialists in almost all countries. According to the Canadian businessman D. Doyle, “the entrepreneurial business plan is the basis of the contract between the entrepreneur and the investor financier. It is a common management technique used by corporations and institutions of all sizes to set a goal and suggest ways to achieve it. It is usually drawn up for several years - usually 5 years.

Rice. 2. The ratio of planning and management of production activities of the enterprise

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

2006-2007 average annual cost of major production assets increased by 3516 thousand rubles. or by 25.79%. The increase in the value of fixed assets was mainly due to the excess of the received fixed assets over the retired ones.

The rate of return on assets for the analyzed period decreased by 20.68%, which indicates that the enterprise began to produce less per unit of equipment in use. This trend is negative for the company.

During 2006-2007. in the RA "Delta - plus" recruitment of the number of personnel was carried out. At the beginning of the analyzed period, the payroll number of employees was 1592 people, in 2007–1595 people. In general, during the analyzed period, the number of personnel increased by 0.19%, or by 3 people. The profitability for the analyzed period increased from 16.9% to 21.8%. The increase in profitability of sales is a positive trend for the company. Thus, according to the results of the analysis of technical and economic indicators, it can be concluded that in 2006-2007 there was an improvement in the main indicators characterizing the activities of the enterprise.

1. By increasing the volume of production, with constant fixed costs.

2. Due to the growth of labor productivity exceeding the growth of wages.

3. By lowering prices for materials.

It is also possible with an increase in the volume and prices of commercial products.

The cost of goods in 2007 amounted to 190,596 thousand rubles. And the volume of marketable products is 232213 thousand rubles. Costs RUB 0.82 for 1 ruble of marketable products. With a decrease of 5%, the costs will be 0.78 rubles.

Costs pl. = Base costs. * 1.05 = 0.82 * 1.05 = 0.78 (rub.)

To do this, with the unchanged value of sales prices and the volume of products, it is necessary to reduce the cost of marketable products by 9297 thousand rubles. or 4.88%. From formula (1) it follows:

Cost = Commodity Prod. × Costs

Cost of sq. = (Cost of base. / Costs of base.) * Costs of sq.

Cost of sq. = 190596 / 0.82 * 0.78 = 181298 (thousand rubles)

Reduced cost. = Cost. Base. - Cost price. Pl. = 190596 - 181298 = 9297 (thousand rubles)

If we leave the same value of the cost of production, then it is necessary to increase the price of marketable products by 11,908 thousand rubles. or 5.1%. From formula (1):

Comrade Prod. = Cost / Cost

Comrade Prod. Pl. = Com. Prod. Base. / Costs of bases. * Costs pl.

Comrade Prod. Pl. = 232213 / 0.82 * 0.78 = 244121 (thousand rubles)

Increase. TP = TP pl. - TP bases. = 244121 - 232213 = 11908 (thousand rubles)

This type of planning cannot fully satisfy the needs of an enterprise in budget management, since it is not comprehensive and full-fledged. The budget as a tool for the cost description of production activities makes it possible to make the entire financial outline of an enterprise transparent and visual, and also allows you to compare all types of income, costs and results obtained for the budget period.

The mission of budgeting is especially important in terms of the financial description of a long production cycle, within which the time interval between the sale of products and services and the actual implementation of costs can be up to a year. In addition, real cash flows cannot be compared within the same period with the corresponding income and expenses, since long-term order fulfillment implies either prepayment of order fulfillment or up-front financing in large portions. Therefore, the traditional calculation financial indicators, can not be used to assess the efficiency of the enterprise.

In addition, the introduction of this management technology is designed to solve a number of local problems, in particular: 1. Ensure transparency in the use of material and financial resources for managers in order to more efficiently manage production. 2. Evaluate the efficiency of both individual types of production activities and the enterprise as a whole for the budget period, using a more advanced technology for planning costs, profits and the formation of the final cost of work, on the basis of which an agreement will be signed with the customer. 3. To fully assess the work of production units through the established limits for the use of resources. 4. Operatively control all types of costs within the framework of a separate (large) order, which will allow obtaining objective financial information on the progress of its implementation and the ability to make the necessary adjustments in a timely manner. 5. To systematize the cash flow, that is, to optimally distribute the outflow of funds, taking into account their planned receipt, thus minimizing payment gaps. The classic starting point for budgeting is most often the sales budget. In RA "Delta-plus" its functions are performed by the implementation budget.

The sales budget is formed in the context of the types of production activities, and it reflects the cost (price) of products (works, services), determined by the contract, for orders that will be sold to partners within a given budget period. In other words, the proceeds from the sale of orders are calculated using the method - by shipment, i.e. only accrued income for a given period is reflected. The implementation budget, in fact, is decisive for the entire financial planning system, since the value of the overwhelming majority of indicators depends on the composition of orders being executed.

Further, based on the implementation budget, as well as an extended cost estimate for each order, a cost budget is drawn up (Appendix Table 2), the information value of which consists in determining the cost of raw materials, materials, semi-finished products, etc., which will be used in the main production during budget period. This budget is formed in the context of the main production shops, that is, centers of standard costs. In this case, the structure of the budget model is such that the budget of direct material costs is the budget of the first level, and therefore, to compile it, it is necessary to use summary information on the cost of material resources consumed within each of the centers of standard costs. That is, it is necessary to summarize the direct material costs for each order executed during this period in each of the production units. At the same time, another budget is being formed - the budget for administrative costs. In practice, the main difficulties can arise when planning the distribution of the costs of raw materials and materials in the shops of the main production.

The fact is that the total standard value of material costs for a specific order is determined in strict accordance with the technical documentation, however, it is far from always possible to reliably determine in which of the departments these costs will be incurred in the process of fulfilling the order.

It is important to note here that the wages of factory workers are calculated on the basis of approved hourly tariff rates and labor intensity of work, for each budget period, i.e. for a month. This budget is important as determining the level of general and administrative expenses of the enterprise for the budget period, that is, the cost of remuneration of management personnel, maintenance of buildings, structures and equipment, third-party services related to legal, information, technical maintenance and other expenses. Most of the management costs are ongoing.

In the period when the volume of work performed is small, this value has a significant impact on the cost of finished products, work and services performed, therefore it is very important to correctly plan the level of management costs within the appropriate budget in order to form the cost of sales as accurately as possible and determine the efficiency of production activities.

Thus, the budgetary model of the enterprise has been fully formed. It includes those budgetary forms that are necessary for the implementation of the goals and objectives identified as the main ones in the organization of the budgeting process. In addition, the proposed model satisfies the information needs of managers and owners of the enterprise. The developed formats of financial planning fully reflect the specifics of production activities, confirming the idea that the budget of each enterprise should be individual, since absolute similarity in business is impossible. The basis for the formation of each of the budgets is the principle of presenting information in the context of the main directions of production, main production shops (centers of standard costs) and expense items that occupy the largest share in the cost structure of both individual budgeting objects and the enterprise as a whole.

To improve the financial planning algorithm in the activities of the RA "Delta - plus", the following is necessary.

To set up budgeting, it is necessary not only to approve a fixed composition of budget management formats, but also to develop rules and organizational procedures that regulate all aspects of interaction between structural units within the budget process.

It is the procedures for drawing up, agreeing, consolidating and approving the company's budgets, analyzing and adjusting them that turn financial planning into a management technology.

Thus, we have come to one of the most difficult and crucial stages of work - the development of budgetary regulations.

Budgetary regulations are an established procedure for interaction of all participants in the budgeting process, presented in the form of a set of in-house rules and regulations.

When creating budget regulations, it is necessary to make sure that it is understandable and accessible to everyone who will have to comply with it. The procedures prescribed in it must be communicated in an accessible form to each of the participants in the budgetary process. It is necessary to prepare for the fact that explanatory work will have to be carried out more than once, sometimes overcoming the resistance of the staff.

At the initial stage of the development of budget regulations, its fundamental elements are the approved financial structure and budget model of the enterprise, which were discussed above.

The next most important step is to determine the budget period, or the so-called "financial planning horizon".

The budget period is the period for which budgets are drawn up and during which they are adjusted, and their execution is monitored. At the same time, it is necessary to unify the budget period for each of the budgets.

In addition, the key term is the minimum budget period, as a unit of measurement of the main budget period adopted at the enterprise (quarter, month, decade) by types of financial plans.

Like many industrial enterprises region, due to the complexity of forecasting the volume and structure of orders for the medium and long term, the budget period will be equal to 1 quarter. At the same time, the minimum budget period is one month for budgets of all levels. A deeper detailing of the planning horizon is impractical due to the fact that the duration of the majority of orders is more than 1 month.

An exception to this rule is the cash flow budget, since receipts and payments occur almost daily, and for this reason, for the payment calendar, which is the basis for the formation of the BDDS, the minimum budget period will be equal to 1 decade.

In addition, it should be noted that the budget indicators set for the quarter are always more of a forecast character than a detailed plan, any deviations from which must be carefully analyzed. Moreover, it is quite possible that with the practical use of the financial planning methodology, in the process of creating a budget for the quarter, it is advisable not to detail the costs by workshops and sections, but to use a more generalized grouping of them within the main budgets. Since it is obvious that the structure of the production program can change significantly within three months. Actually, in order to minimize the negative consequences associated with the natural inaccuracy of establishing plans and forecasts for long periods, there is a rolling planning technology, which assumes a constant, but strictly regulated adjustment of previously established indicators.

After determining the budget period, it is necessary to develop mechanisms and procedures for the preparation of each of the budgets, their submission, agreement, consolidation and approval. The procedure for drawing up involves, first of all, the introduction of deadlines and procedures, the execution of the responsibility assigned to the structural units in the system of the budgetary process.

In addition, it is necessary to establish the framework of the budget cycle, that is, to make a decision on when the results of the execution of budgets within the budget period will be summed up and adjustments will be made (making changes to the previously approved financial indicators) for the remainder of the budget period. Based on the structure of the established budget period, the budget cycle will be one month.

Based on the established budget cycle, budget control procedures are determined, that is, the regular assessment of budget execution. The control tool is the calculation and analysis of deviations of actual indicators from planned ones. In essence, this element of budgetary management becomes the basis for subsequent adjustments and making the necessary management decisions.

First of all, let us set the period during which each of the participants in the budget process must submit the corresponding budget for consideration to the budget committee, that is, a collegial governing body created to manage budgeting. Within the framework of this task, it was determined that no later than the 5th day of the month preceding the first month of the new budget period, an implementation budget should be formed, on the basis of which, no later than the 15th day of the same month, such operating budgets will be drawn up as: direct material costs budget, budget direct labor costs, budget of general production and management costs.

This information is the foundation for budgeting work-in-progress, production costs, and basic plant budgets.

Particular attention, in the process of compiling them, will be paid to the budgets for 1 month of the coming quarter, since it is assumed that the forecast indicators of this particular time period should be determined as accurately as possible. In turn, this is explained by the obvious fact that with the fulfillment of precisely these budget parameters, the enterprise begins its work in a new period, and the indicators of the next two months will inevitably be subject to adjustment.

Further, no later than the 20th day of the pre-forecast month, the planning and economic department, in cooperation with other participants in the budget process, based on the information already available, must submit the completed set of budget indicators for consideration by the budget committee.

Then, within 5 working days, the budget committee should carefully study the information provided, consulting on controversial issues and making the necessary adjustments. Ultimately, after the specified period, the final budget parameters must be approved by order of the head and communicated to each of the structural divisions, as the main financial guideline for the upcoming work.

With the beginning of the first working day of the reporting budget period, the approved budget model is implemented in practice, the primary accounting information necessary for the subsequent assessment of budget execution is consolidated.

Realizing the most important function of budget management - the principle of rolling planning, no later than the 20th day of the 1st month of budgeting implementation, on the basis of the available information, the necessary adjustments of some budget indicators for the second and third months, as well as the final indicators for the quarter, must be made, respectively.

And, finally, no later than the 10th day of each month, the actual indicators of the previous month must be formed within the entire budget, and a report on its implementation must be prepared. This will allow you to calculate the deviations of the actual indicators from the planned ones, to conduct analytical work, and implement the appropriate management decisions.

It is important to note that in the future, the adjustment of budgetary indicators for the coming periods will be made only after the completion of the budget control procedure described above. Thus, no later than the 20th day of each month, adjustments can be made to the forecast budget parameters, based on the analysis of the budget execution of the previous period.

In the best practice of budget management at Russian enterprises, the budget regulations strictly define the relative deviation of the actual indicators from the planned ones, the excess of which gives the right to make changes to the approved budget. However, due to the fact that the enterprise in question is small in scale, such strict restrictions associated with the adjustment procedure should not be established. The most effective will be a decision made by experts during the consideration of the results of budget execution.

The current control over the implementation of budget regulations should be entrusted to the planning and economic unit, at the initial stage, increased attention of enterprise managers is extremely necessary, since management practice shows that the implementation of any complex tasks at the start requires their direct participation, otherwise the project will be doomed to fail.

Conclusion

Based on the work done, the following conclusions can be drawn.

As part of the implementation of the developed budgeting model at the Delta-Plus RA, before it becomes an effective management technology, it is necessary to conduct its preliminary preliminary testing.

Such work allows us to detect practical problems in financial planning technology and introduce corresponding ones into budgeting standards, before their final approval, for more efficient implementation in the future.

Considering the actual data achieved and analyzing the deviations of the planned indicators, we can talk about the following conclusions and results that the budgeting system allows us to make.

First of all, we will consider the technical aspects of reflecting the actual results, since in reality this is a rather difficult and time-consuming work, especially when automated software products are not used.

The fact that the actual results of budget execution can be summed up within 10 days should be considered as definitely positive and reflecting the high quality of accounting. The experience of many enterprises, which have now begun to implement the methodology of financial planning, shows that meeting such deadlines is an impossible task. The reasons for this lie on the surface: the lack of an accounting workflow schedule, low executive discipline of employees of all levels, as a result, documents confirming the costs incurred by the enterprise are reflected in the accounting with a significant delay, and therefore a budgeting specialist is not able to form a reliable picture of financial results in such a short period.

Thus, in general, the discrepancy between budget indicators in this case favors the work of the enterprise.

The developed method of financial planning does not cover all aspects of the production activity of the enterprise, which does not allow comparing all the costs incurred and the results obtained in financial terms for the coming period of time as a whole and for individual departments. In addition, a technology has been created for drawing up, adjusting, monitoring and evaluating the implementation of financial plans, and therefore budgeting is turning into the basis of in-house management.

Thus, information about management processes, which was previously held in the head or was not available at certain points in time, can now be presented in the form of a system of budgets at various levels.

However, the process of budgeting implementation at the Delta-Plus RA is characterized by the following difficulties. When budgeting costs, at the initial stage, it is rather difficult to distribute the planned amount of consumption of raw materials and materials among the shops of the main production. This happens due to the fact that at the moment in the enterprise, in the production planning system, there is only the practice of distributing labor intensity and labor costs, but the distribution of material costs before starting work is not applied. In this regard, it is proposed to introduce, within the framework of the budgetary model, the budgets of workshops, which take into account all the indicators necessary for full planning.

Another technical difficulty lies in the fact that in the formation of budgets for wages, general production and management costs, it is necessary to take into account the vacation schedule of all personnel, since the amount of vacation pay significantly affects the amount of accrued costs associated with wages in each of the cost centers.

There is also the problem of efficiency in processing information and providing data for the purposes of budget management. Even despite the fairly high-quality and efficient work of the accounting service, the indicators of overhead costs cannot be calculated earlier than the 10th day of the month following the reporting one. This is due to the fact that energy suppliers provide the primary information necessary for accounting, only at strictly defined intervals, and of course, situations can always arise when the necessary documents confirming the costs incurred by the enterprise (acts of work performed, invoices, etc.) cannot be taken into account in a timely manner, either through the fault of employees who have violated the deadlines for submitting information, approved by the schedule of accounting document flow, and through the fault of the counterparties themselves.

For many managers, the question remains unchanged: what is the real, expressed in monetary terms, effect that budgeting can give. Of course, it is always quite difficult to quantify such an effect, how work in one direction or another influenced the increase in the company's profits. Therefore, considering the question of the economic efficiency of this management technology, several main directions of the administrative impact of budgeting on the performance of an enterprise can be identified. This is the introduction of full-fledged planning, the introduction of real responsibility for the result and the establishment of a system of control, accounting, analysis and preparation of decisions based on the results of the analysis.

Methodical and full-fledged work in all these areas necessarily leads to an improvement in the financial and economic condition of the enterprise.

It is very important to note that the use of specific provisions, formulas and measures intended both to encourage and to punish employees responsible for budget indicators cannot be applied simultaneously with the introduction of the main components of budgeting, the technology of which was discussed above. This is due to the fact that in order to apply one or another motivation system, an enterprise needs to accumulate a certain amount of experience in the framework of budgetary management. That is, the proposed budgeting system must pass a real test in order to identify the largest number of problems and errors in the process of its practical use, and for this, as experience shows, it takes at least several months.

Practice should show how competently the procedures for planning, collecting and processing information, organizational interaction, and also the extent to which a particular performer is responsible for the fulfillment of the assigned tasks work. Only after answering these and other key questions, as well as eliminating the identified problems, can we proceed to defining specific methods of personnel motivation.

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