home Training Features of planning. Long-term and current plans The principal structure of the main directions of the long-term plan included

Features of planning. Long-term and current plans The principal structure of the main directions of the long-term plan included

The long term plan usually covers three or five year periods. It is rather descriptive and defines the overall strategy of the company, since it is difficult to predict all possible calculations for such a long period. The long-term plan is developed by the company's management and contains the main strategic goals of the enterprise for the future.

Process long term planning includes the following stages: economic forecasting, strategic planning, development of a long-term plan.

Economic forecasting

An economic forecast is understood as a multivariate hypothesis about the possible directions and results of an enterprise's activities in the future, as well as the resources and organizational measures required to achieve them. The main functions of economic forecasting are:

analysis of economic, social, environmental and scientific and technical trends;

assessment of existing situations and identification of key problems of economic development;

analysis of directions of change in relevant areas, assessment of their actions in the future and anticipation of new economic problems;

identification of possible development alternatives in the future;

accumulation of sufficient information for a comprehensive substantiation of the adoption of optimal planning decisions.

The length of the long-term forecasting period allows to overcome inertia economic processes, to implement fundamental shifts in engineering and technology, to change the existing trends and structure of production, to subordinate them to the needs of the market. Therefore, in long-term forecasting, the normative-target approach should be used as widely as possible, which is based on the definition of development needs and goals, as well as in combination with a descriptive approach based on studying existing trends and extending them to the future. A feature of long-term forecasting is its variability. Forecasts may vary depending on the accepted degree of provision with certain types of resources, full or partial satisfaction of demand for certain goods, etc. In economic forecasting, a comparative analysis of the capabilities of the enterprise with the achievements of competitors is carried out, they study the state of the market, the characteristics of the industry within which the enterprise will operate.

Strategic planning

It provides for the development, first of all, of global goals for the development of an enterprise in the long term, taking into account uncontrollable factors external environment: political events, inflation, unemployment, trade imbalances, changes in lending rates, etc. At this stage, the main goals and the most important results of the enterprise's activity are established, subject to the preservation of the current policy. Then they are compared with the results that should be obtained upon reaching the level of established development goals and reserves are identified. They develop strategic decisions that make it possible to realize these reserves, taking into account the means and methods for achieving the set goals and ensuring necessary resources. At the same time, new capabilities of the enterprise are also being developed, for example, expanding production capacities by building new production facilities or acquiring equipment, changing the profile of an enterprise or a radical change in technology.

There are several options for strategic plans for the development of the enterprise:

the summative (main) plan gives an idea of the enterprise in the future, the main goals, directions and strategies for its development, sales markets, requirements for the desired growth rate of production and profitability;

the functional plan reflects the new directions of the enterprise's activity without taking into account its individual divisions (production, marketing, investment, etc.) in order to optimally distribute material, labor and financial resources in perspective;

the economic plan, if possible, specifies the summative plan in terms of profit, profitability, turnover, investments, market share, and also shows the directions and methods of competition, the possible consequences of implementing various strategies;

the enterprise development plan provides for measures to restructure or improve its structure and management system in connection with the implementation of the summative plan.

Strategic planning is of particular importance for large corporations uniting technologically similar enterprises and organizations. The concentration of capital and the diversification of production allow them to increase the efficiency of their activities, to function stably in a competitive market environment. Strategic planning covers the main areas of the corporation's activities, in particular, the formation of global development goals and the determination of their possible changes, the optimal distribution and effective use all types of resources, internal coordination in the strategies of the organizations included in the corporation, adaptation to the elements of the external environment, the search for organizational strategies.

Development of a long-term plan

At this stage, they develop general principles for orienting the enterprise to the future (development concept), determine the main direction and development programs, the content and sequence of the implementation of the most important activities that ensure the achievement of the goals set. Long-term planning helps to make decisions on the complex problems of the enterprise:

determination of directions and sizes of investments and sources of their financing;

introduction of technical innovations and progressive technology;

diversification of production and renewal of products;

forms of foreign investment in terms of the acquisition of new enterprises;

improvement of the management organization for individual divisions, personnel policy.

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Planning at an enterprise is a chain of interrelated economic calculations aimed at developing the optimal course of action, establishing reasonable proportions of economic and social development. This requires both long-term and annual and operational plans.

The long-term plans of an agricultural enterprise include long-term (plan of organizational and economic structure) and medium-term (three-year and five-year plans for economic and social development). Plan of the organizational and economic structure (organizational plan) - this is a project of rational construction of an agricultural enterprise, in which all sectors and elements of production are in scientifically based proportions, allowing rational management of the economy, receiving maximum amount profit with the least amount of resources. Before drawing up the organizational plan, work is carried out on the analysis current state enterprises. The business environment in which it operates is studied, the size of production, specialization, and the level of production achieved are assessed. certain types products, labor productivity, production cost, profitability level and other indicators. the main task analysis - to identify reserves for a further increase in the volume of production on the basis of a more complete and rational use available resources.

The organizational plan can be developed both for an existing one and for a new one. new enterprise any form of ownership. In farms specializing in the production of crop products, a plan is developed for the period of mastering crop rotations or obtaining a projected yield, in livestock farms - for the period of achieving the planned structure of the herd, the required productivity of animals with their full supply of feed.

The organizational plan consists of two main parts: in the first part, the main production indicators are planned, in the second - social development team. It is developed on the basis of a project assignment, for the preparation of which, in addition to specialists of the economy, employees of district and regional agricultural bodies, employees of research institutions are involved.

Medium-term plan for economic and social development(for 3-5 years) are based on the tasks set in terms of the organizational and economic structure. It is more detailed and provides not only the construction, but also the implementation of a project for the organization of an enterprise, a management system. Like the organizational plan, it includes two parts. The first (production) contains information on the legal status of the enterprise, specialization and size of the farm, considers the development of crop and livestock industries, taking into account inter-farm cooperation, the state and development of auxiliary and auxiliary industries, mechanization and automation of production processes, the need for labor and the amount of funds allocated for wages, etc. The second part of the plan is social; it solves the problems of training and providing the enterprise with qualified workers, improving working conditions, developing personal subsidiary plots, improving the living and social conditions of the employees of the enterprise.

The main indicators and balances of production are calculated for each year of the planning period, which makes it possible to use them in the development of the current plans of the enterprise.

Annual production financial plan agricultural enterprise is a program of work of the economy for the calendar year and consists of 7 sections.

The first section of the plan "Legal status" reflects general information about the agricultural enterprise (place and date state registration, participation in joint activities and the composition of the organization's participants at the beginning of the planned year).

The second section "Organizational structure" describes the main production line and other activities of the organization, as well as the size of the land fund.

In the third section "Basic economic indicators» the actual data for the reporting year and planned targets for the production of gross output are put down Agriculture, number of employees, payroll, profit and profitability of economic activity.

The fourth section "Production program" includes the main indicators of the development of agriculture (production volume and cost of production, laying of perennial plantations, the need for seeds and feed, the balance of products, the movement of livestock), production, costing and sales of products of auxiliary and service industries; production and sale industrial products; the number and annual wage fund of employees of the enterprise; costs for the organization of production and management; the composition of the costs of the main production by elements; export-import operations.

The fifth section "Pricing" provides for the calculation of the offer price and the forecast price for 1 centner of agricultural products, as well as the calculation of forecast prices for purchased material resources used in production for the planned year.

The sixth section “investment activity” reflects the actual data for the reporting period and planned indicators for capital investment for industrial and non-industrial facilities, commissioning of production facilities, housing and social and cultural facilities; sources of financing for long-term investments and financial investments are envisaged.

In the seventh and final section, Financial activities» a planned calculation of the receipt of funds and results from the sale of products is carried out, taking into account subsidies from the budgets of all levels, the calculation of accounts payable, broken down by quarters and the need for loans; a financial plan is formed (balance of income and expenses) for the enterprise as a whole, as well as a balance of income and expenses of on-farm divisions, representative offices and branches, subsidiaries and affiliates.

The production and financial plan of an agricultural enterprise is drawn up in a certain sequence. Its compilation should begin with the development of a production program for auxiliary and service industries. Simultaneously with the calculation of costs for auxiliary and service industries, the amount of depreciation and repair costs is planned.

Having determined the planned cost of production of auxiliary and service industries, they begin planning the main activity. First of all, it is planned to develop animal husbandry - in accordance with the system of conducting this industry, adopted at the enterprise. The livestock system determines, in particular, the parameters of the reproduction of the herd and its structure. Then they move on to the production program for crop production. When planning crop production, take into account promising directions development of the industry, taking into account the rational use of resources, ensuring maximum efficiency production.

After determining the planned volume of crop production, the cost of work in progress in this industry is calculated.

Using the data of the planned cost of crop production, determine the average cost of feed for different types animals and birds. After that, based on technological maps livestock, plan the costs related to livestock products.

Upon completion of calculations on production volumes and costs for agricultural products, the volume of production, costs and unit cost of industrial products are planned.

On the basis of the production and financial plan, tasks are formed for direct executors - divisions of the enterprise.

Annual production plan (self-supporting task) of the subdivision - it is the production program of an individual labor collective. Such plans and tasks are developed in the production departments of the enterprise. They determine the planned volumes of production, volumes of work in progress, cost limits, specify the fixing of fixed assets, distribution labor resources. The specialists of the division, using the planned indicators of production volume and cost limits, draw up a more detailed production plan, including indicators of the number of personnel of the division, fixing fixed assets, cost limits for manufactured products, the production program for crop and livestock production, the need for feed, the amount of expenses for wages and distribution of products. The plans of the departments are developed in the same sequence as the production and financial plan of the enterprise.

Operational plans are compiled by periods of the most important work in industries and departments of the economy. In the branches of crop production, operational technological work plans are developed for the period of spring sowing, plant care, hay harvesting, harvesting grain crops, sowing winter crops, harvesting late crops, plowing plowing, snow retention in winter period. In the livestock industries, operational plans are being developed for the production of products, the placement of livestock on the territory of the economy, the use of pastures, the green conveyor, and the provision of farms with feed.

the main task operational plans- determine the relationship and sequence of operations in the cultivation of all crops assigned to the subdivision. They indicate the number of working days required to complete the required amount of work, the composition of the units, their production, the daily need for tractors, agricultural machines and vehicles. On their basis, graphs of the need for labor and equipment are drawn up, the days of greatest stress are identified with the aim of further adjustment within the allowable calendar terms for the implementation of agrotechnical measures.

Work plan for execution individual works- this is a task for a unit or direct executors, in oral or written form, for a period of one or more days.

The basis of operational and annual planning at the enterprise are technology cards. This document lists in chronological order all types of work that must be carried out to obtain a particular product in the planned size, the required amount is calculated work force and technology, as well as production costs according to the established indicators.

Long-term planning, including medium-term and short term planning widely used in world practice.

Main areas of long-term planning:

In general, work with long-term planning objects is carried out according to the following scheme:

Consider some of the objects of long-term planning.

Organizational structure of the enterprise.

The organizational structure of the enterprise should provide:

optimal profitability, that is, it should be as simple, clear and easily visible as possible;
cover the minimum number of intermediate links possible. Command and Information system should not be bulky;
provide a condition for training managers for the future.

Problem of choice organizational structure management occupies a special place. The management structure can vary significantly from company to company. There are mainly two structural management systems: centralized and decentralized. Under a centralized management system, all service managers are brought together and report to the vice president of management. Such a system represents a fully integrated and functional organization. The decentralized management system presents the managers of the various departments to carry out all the functions related to their activities. At the same time, the manager of each division is responsible for the functioning of his site to the vice president in this area.

Depending on the size of the enterprise and its divisions, the hierarchical chain of command may represent:

Two-link system: higher administration - plant management;

Three-link system: higher administration - administration of production departments - plant management;

A four-link system: higher administration - administration of production groups - administration of production departments - plant management.

Production capacity.

To provide efficient production it is necessary to properly plan production capacities. The essence of capacity planning in long term consists in determining the optimal number of pieces of equipment necessary for the release of the planned volume of production.

capital investments.

Expenses Money aimed in particular at the reproduction of capital. Investments are made through lending, direct cash outlays, and the purchase of securities.

Capital investments typically include:

addition: new fixed assets that increase production capacity without replacing existing equipment;
upgrade or replacement: equipment purchased to replace similar fixed assets of approximately the same capacity;
improvement or modernization: capital expenditure leading to the actual replacement or modification of fixed assets.

Financial resources.

One of the most important parts of financial resources is cash planning, that is, the process of evaluating all sources of income and expenditure of cash over a certain period of time. It is poor cash management that is the main cause of financial and economic difficulties: the lack of cash leads to bankruptcy rather than the lack of profit. The main task here is to determine the minimum amount of working capital required to turn cash into inventory, then into receivables, and finally back into cash.

Working capital is usually considered to be the excess mobile means(current assets) over liabilities.

As a stabilizing factor, special reserves and funds financed both from profits and from costs should act. Experience shows that enterprises must necessarily accumulate cash in order to have it for future needs - paying taxes, paying off debts, replacing equipment, paying pensions and benefits.

Research and development.

Research and development influence the profit of the enterprise.

Only enterprises with a large market share can invest in research and development with a significant return. Calculations show that if a company spends more than 3% of its turnover on R&D, then it works with a profitability level of about 26%. Research and development has a stronger impact on profitability than increasing market share. Small businesses are not recommended to use expensive technologies, as this will lead to a drop in profits.