Introduction

Chapter 2. Long-term planning as a unified enterprise management system

2.1 The essence of long-term planning

2.1.1 Long-term planning tasks

2.2 Long-term planning system. Types of plans

2.3 Long-term planning as the basis for strategic enterprise management

2.3.1 Stages of forward planning

2.3.2 Information analysis and forecasting

2.4 Problems of long-term planning

2.5 Disadvantages and obstacles to long-term planning encountered in the enterprise

Chapter 3. Long-term planning of resource support for enterprise activities

Chapter 4. Economic analysis and long-term planning of an enterprise using the example of the Ministry of Industry and Energy of the Russian Federation

Conclusion

List of used literature

Introduction

Long-term planning is one of the most important processes on which the efficiency of an enterprise depends.

The term "planning" itself represents a management function. The essence of this process lies in the logical determination of the development of the enterprise, setting goals for any sector of activity and the work of each structural unit, which is necessary in modern conditions.

When carrying out long-term planning, tasks are set, material, labor and financial means for achieving them and deadlines for implementation are determined, as well as the sequence of their implementation.

In addition, factors that have an impact on the development of the enterprise’s activities are analyzed and identified in order to timely prevent them at the stage of occurrence in the event of their negative impact.

Thus, we can say that long-term planning as a management function means the desire to take into account in advance all external and internal factors that provide suitable conditions for the normal functioning and development of the enterprise. It also determines the development of a set of measures that establish the sequence of achieving specific goals, taking into account the possibilities for the most effective use of resources by each production unit and all enterprises.

Forward planning covers both the current and future time periods and is carried out in the form of forecasting and programming.

The long-term planning process involves setting certain goals, developing measures to achieve these goals, as well as enterprise policy for the long term.

In general, planning has a great influence on the literacy of management, the qualifications of specialists involved in this process, the sufficiency of resources necessary for the implementation of the process (computer equipment, etc.), and the information base.

Of course, sometimes the factors influencing the planning process at an enterprise depend on the specifics of the activity and on the regional affiliation, but with qualified personnel and competent management, all shortcomings can be eliminated in a short time.

The relevance of the topic of the course work arises from the solution of such problems as: using the strategic direction of planning development to achieve the greatest economic, financial and social results; rationalization of the relationship between the results of the implementation of the target comprehensive program and the strategy for the socio-economic development of the enterprise; ensuring the focus of the measures taken as part of the sections of the strategic plan.

The relevance of the research topic is the practical need of the enterprise to create an effectively functioning system of long-term planning, which contributes to the long-term development of the enterprise, rationalization of the interaction of elements of the planning activation mechanism, defining the goal, task and object of research.

The main goal of the course work is to develop the theoretical and methodological foundations for the creation and effective functioning of a long-term planning system for the development of enterprises.

In accordance with the purpose of the course work, the following tasks are formulated and set for solution:

determine and justify the functional orientation and role of long-term planning in the enterprise management system;

reveal and explore the features of long-term planning of budgetary enterprises and organizations of the Russian Federation;

to form conceptual approaches to systemic strategic orientation towards economic growth of the structural components of the enterprise;

carry out a strategic analysis of the functioning of industry components of the service sector and propose comprehensive measures to counter the influence of negative factors in the macro- and microenvironment;

to substantiate promising directions for increasing economic results and the efficiency of using enterprise resources.

The object of the study is budgetary organizations and enterprises of the Russian Federation.

The theoretical significance of the course work lies in the fact that the solutions to theoretical and methodological problems proposed in it have a practical focus on improving the economic and social results of current activities and long-term development of enterprises, the effectiveness of the functioning of the long-term planning system for the socio-economic development of budgetary enterprises and organizations of the Russian Federation.

Chapter 1. The importance of planning in modern economics

The modern economy is an environment where competition is developed, where the level of personnel training is growing at an increasingly rapid pace, and information technology is improving.

As a result, the modern economy is an environment where planning is necessary regardless of the scale of the enterprise.

Unfortunately, in many companies planning is given very little attention or not at all, which results in such undesirable phenomena as a lack of funds for obligatory payments or a lack of inventory resources, which leads to a slowdown in the production process and failure of contractual agreements. deadlines.

Modern economics establishes certain rules of the game that must be followed in order to obtain the maximum result from financial and economic activities. This is important for any enterprise, regardless of its form of ownership, production volume or regional affiliation.

Based on the above, company management poses certain tasks, which the development of the economy must correspond to. To prevent spontaneous processes that can lead to an unfavorable result, planning is necessary to direct the economy in the direction along which the enterprise goes to profit. Profit in this case is the ultimate goal of the movement. Any financial and economic activity is carried out to obtain maximum financial results.

Economic development occurred under the influence of the subjective factor. Moreover, any actions had some basis, i.e. planned result. After all, even individuals mainly make plans for the future, what can we say about an economic entity, a whole mechanism that functions for some purpose and in which labor, material and financial resources are involved.

The main elements of constructing a plan are: determining prospects, analyzing the current situation and determining a program of activities to achieve the goals. The interrelation of these elements is aimed at the process of forecasting and even, one might say, foresight.

Possession of a sufficient amount of knowledge and experience, the ability to analyze the current situation and project it for the future allows us to anticipate and predict financial and economic development.

The economic system is multifaceted; it is a whole mechanism of processes, which are presented as factors influencing the stability and orderliness of the financial and economic activities of the company. Planning is designed to analyze all these factors and reflect them to provide a complete picture of the state and possibility of development of the enterprise. This is why the requirements for the planning process are extremely stringent.

1.1 Organizational planning process

The planning process in an organization includes:

Planning activities (Fig. 1).

System of plans for a construction organization.

Strategic plan.

Fig.1.1. Planning activities.

Planning activities include the following steps:

The planning process;

Execution of plans;

Result control .

As a result of the implementation of the 1st stage, the 4th stage is born, which is called the “system of plans”. As a result of the implementation of the 2nd stage, the 5th stage appears - “results of the implementation of plans”.

1. The process of making plans, i.e. 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.

2. Activities to implement planned decisions. The results of this activity are the real performance indicators of the organization.

3. Monitoring the results. At this stage, real results are compared with planned indicators, as well as the creation of prerequisites for adjusting the organization’s actions in the right direction. Control establishes the effectiveness of the planned process in the organization.

The planning process consists of a number of stages:

Analysis and assessment of the internal and external environment of the organization (collection of information about the components of the organizational environment, forecast of the future state of the environment, assessment of the state of the company);

Planning- this is the development and establishment by the management of an enterprise of a system of quantitative and qualitative indicators of its development, which determine the pace, proportions and trends of development of this enterprise both in the current period and in the future.

Planning is the central link in the economic mechanism for managing and regulating production. Planning, administrative management and control over the activities of an enterprise in foreign practice are defined by one concept « ». The relationship between planning and management can be presented in the form of a diagram (Fig. 1).

There are several planning methods: balance sheet, calculation-analytical, economic-mathematical, graphic-analytical and program-targeted (Fig. 2). Balance sheet method planning ensures the establishment of connections between resource needs and sources of their coverage, as well as between sections of the plan. For example, the balance method links the production program with the production capacity of the enterprise, the labor intensity of the production program with the number of employees. The enterprise draws up balances of production capacity, working time, material, energy, financial, etc.

Calculation and analytical method used to calculate plan indicators, analyze their dynamics and factors that ensure the required quantitative level. Within the framework of this method, the basic level of the main indicators of the plan and their changes in the planning period are determined due to the quantitative influence of the main factors, and indices of changes in the planned indicators compared to the basic level are calculated.

Economic and mathematical methods allow you to develop economic models of the dependence of indicators based on identifying changes in their quantitative parameters in comparison with the main factors, prepare several plan options and select the optimal one.

Rice. 1. The relationship between planning and management of production activities of an enterprise

Rice. 2. Planning methods

Graphic-analytical method makes it possible to present the results of economic analysis graphically. Using graphs, a quantitative relationship is revealed between related indicators, for example, between the rate of change in capital productivity, capital-labor ratio and labor productivity. Network method is a type of graphic-analytical. Using network diagrams, parallel execution of work in space and time on complex objects is modeled (for example, reconstruction of a workshop, development and mastery of new equipment, etc.).

Program-targeted methods allow you to draw up a plan in the form of a program, i.e., a set of tasks and activities united by one goal and timed for specific dates. A characteristic feature of the program is its focus on achieving final results. The core of the program is the general goal, specified in a number of subgoals and objectives. Goals are achieved by specific performers who are endowed with the necessary resources. Based on the ranking of goals (general goal - strategic and tactical goals - work programs), a graph of the “goal tree” type is compiled - the initial basis for the formation of a system of indicators for the program and the organizational structure for managing it.

The following types of planning are distinguished by timing: long-term, current and operational-production (Fig. 3). Forward planning It is based on . With its help, the long-term need for new types of products, the product and sales strategy of the enterprise for various sales markets, etc. are predicted. Long-term planning is traditionally divided into long-term (10-15 years) and medium-term (3-5 years) planning.

Long term plan has a program-target nature. It formulates the economic strategy of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the long-term long-term plan are specified in medium term. The objects of medium-term planning are the organizational structure, production capacity, capital investments, financial requirements, research and development, market share, etc. Currently, the deadlines for the execution (development) of plans are not mandatory, and a number of enterprises are developing long-term plans for a period for 5 years, medium-term - for 2-3 years.

Rice. 3. Types of planning in an enterprise (company)

It is developed in the context of the medium-term plan and clarifies its indicators. The structure and indicators of annual planning vary depending on the object and are divided into factory, workshop and brigade. The main sections and indicators of the annual plan are presented in table. 1.

Table 1 Main sections and indicators of the annual plan

Clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units (shop, section, team, workplace). Such a plan serves as a means of ensuring rhythmic production and smooth operation of the enterprise and conveys planned tasks to the direct executors (workers). Operational production planning is divided into inter-shop, intra-shop and dispatching. The final stage of factory operational and production planning is shift-daily planning.

In general, long-term, current and operational production planning are interconnected and form a single system. A simplified procedure for developing a comprehensive firm plan includes the following main elements (Fig. 4).

Rice. 4. Procedure for developing a comprehensive plan for an enterprise (company)

There are various signs of classification of planning according to types, timing, forms and other characteristics. From the point of view of the mandatory acceptance and implementation of planned tasks, it is divided into directive and indicative planning. Directive planning characterized by the mandatory acceptance and implementation of planned targets established by a higher organization for its subordinate enterprises. Directive planning permeated all levels of the socialist central planning system (enterprises, industries, regions, the economy as a whole), and fettered the initiative of enterprises. In a market economy, directive planning is used at the enterprise level in developing their current plans.

Indicative planning - This is a form of state regulation of production through regulation of prices and tariffs, tax rates, bank interest rates for loans, minimum wages and other indicators. The tasks of the indicative plan are called indicators. Indicators - these are parameters characterizing the state and directions of development of the economy, developed by government bodies. The indicative plan may also contain mandatory tasks, but their number is very limited. Therefore, in general, the plan is of a guiding, recommendatory nature. In relation to enterprises (organizations), indicative planning is more often used when developing long-term plans.

It is necessary to distinguish between long-term planning, forecasting, strategic planning, tactical planning and business planning, which are interconnected, form a single system and at the same time perform different functions and can be used independently. As noted above, forward planning based on forecasting. Forecasting is the basis, the foundation of long-term planning and, in contrast, is based on foresight, built on economic-mathematical, probabilistic and at the same time scientifically based analysis of the prospects for the development of an enterprise in the foreseeable future.

Strategic planning sets long-term goals and develops means to achieve them, determines the main directions of development of the enterprise (organization) and, most importantly, forms the mission of the enterprise aimed at realizing its overall goal. The mission details the status of the enterprise (organization) and provides directions and guidelines for determining goals and strategies at various levels of development. Tactical planning in contrast to long-term and strategic planning, it covers short- and medium-term periods and is aimed at implementing the implementation of these plans, which are specified in comprehensive plans for the socio-economic development of the enterprise.

Bite-mining is a type of technical and economic planning, but in a market economy its functions have expanded significantly and it has become an independent type of planning. There are other classifications of forms and types of planning. So, according to the classification of R.L. Ackoff, widely used in foreign science and practice, planning is:

• reactive - is based on analysis and extrapolation of past experience from the bottom up;
• inactive - focuses on the existing situation of the enterprise for the survival and stabilization of the business;
• proactive (anticipatory) - based on forecasts taking into account future changes and carried out at enterprises from top to bottom by optimizing decisions;
• interactive - is to design the future, taking into account the interaction of the past, present and future, aimed at increasing the efficiency of enterprise development and the quality of life of people.

Let us note that planning at an enterprise (firm) is the most important element of the market system, its basis and regulator.

Long-term, current and operational planning

Based on the timing, the following types of planning are distinguished: long-term, current and operational production.

Forward planning is based on forecasting, otherwise it is called strategic planning. With its help, the future need for new types of products, the product and sales strategy of the enterprise in various markets, etc. are predicted. Long-term planning is traditionally divided into long-term (10-15 years) and medium-term (5 years), or five-year planning.

Rice. 6. Relationship between medium-term and current planning

Long term plan, for 10-15 years, has a problem-target nature. It formulates the economic strategy of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the long-term long-term plan are specified in medium term(five-year) plan. The objects of medium-term planning are organizational structure, production capacity, capital investments, financial requirements, research and development, market share, etc.

Currently, the deadlines for the implementation (development) of plans are not mandatory and a number of enterprises are developing long-term plans for a period of 5 years, medium-term for 2-3 years.

Current (annual) planning is developed in the context of a five-year plan and clarifies its indicators. The structure and indicators of annual planning vary depending on the object and are divided into factory, workshop, brigade.

The relationship between medium-term and current planning is presented in Fig. 6.

Operational and production planning clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units: workshop-site-crew-workplace. Such a plan serves as a means of ensuring rhythmic output and uniform operation of the enterprise and brings the planned task to the direct executors - the workers. Operational and production planning is divided into intershop, intrashop And dispatching. The final stage of factory operational production planning is shift-daily planning.

In general, long-term, current and operational production planning are interconnected and form a single system.

Enterprise planning

1. Strategic planning at the enterprise

2. Long-term and current plans of the enterprise

3. Operational planning and dispatching at the enterprise

Question No. 1. Strategic planning in an enterprise

In a market economy, an enterprise is constantly faced with choosing the optimal solution from existing alternatives. The efficiency of the enterprise depends on whether the choice turns out to be correct, for example in the field of determining product prices, volume of output, credit and investment policies. At the same time, even the most successful decisions themselves cannot be effective if they do not correspond to the goals and policies of the enterprise.

Formulation of the strategic, tactical and current goals of the enterprise, development of policy, specification of expected results, calculation of the expected values ​​of the main technical and economic indicators - all this constitutes the content of the planning process.

In accordance with planning horizons (periods for which plans are drawn up), long-term, medium-term and short-term planning are distinguished.

Long-term planning is strategic in nature,since it is with a long-term approach that the strategic goals of the enterprise and ways of their implementation are identified.The strategic planning horizon to a certain extent depends on the size of the enterprise and can range from 3 to 5 years for a small enterprise and up to 20 years for a large one. The correct choice of strategy determines not only the level of efficiency of the enterprise, but sometimes its very survival.

Enterprise strategydetermines what goods and services the enterprise will produce, the relationship of the enterprise with suppliers, consumers and competitors, as well as internal company standards regulating the enterprise management system in the forecast future.

Enterprise policyrelies on its economic, social and managerial philosophy, determines its image and exists rather in the form of standards of behavior, but is characterized by qualitative and quantitative indicators. The process allows you to specify the enterprise policy goal setting. The strategic goals of an enterprise determine the direction of its development in the long term.

The goal-setting process takes into account the following aspects of enterprise life.

1. To what stage of the development cycle (life cycle) of an enterprise does the state of its economic and production activities correspond?

The development cycle of an enterprise is usually divided into three main stages: growth, stabilization and decline. In accordance with this, an enterprise can be in one of three states: a position favorable for growth; need for stabilization; necessity of survival. Each of the listed states has its own strategic goals.

2. How balanced is the structure of economic and production activities?

A structure of an enterprise’s activities can be considered balanced if: a) one or a small number of priority activities are identified; b) other types of activities are subordinated to the development of priority ones; c) the processes of production of products, their sale and reproduction of resources are in natural proportion to each other.

3. Do the market share occupied by the enterprise and the projected rate of its growth correspond to the potential capabilities of the enterprise?

Market share the average percentage of sales of a product of a given enterprise to the total sales of a given product on the market for a certain period of time. The growth rate depends in market conditions on external circumstances, the internal structure of the enterprise, financial capabilities, and product competitiveness. Growth rates must be controlled, since if they do not correspond to the internal capabilities of the enterprise, this can lead to deep disruption of its entire economy.

4. Have the enterprise’s resource supply and risks in its activities been fully taken into account?

The provision of resources imposes restrictions on the development possibilities of the enterprise, which must be taken into account when setting goals. The risk arising from the unpredictability of the behavior of the external environment can also be considered in some cases as a limiting factor. Analysis of commercial and financial risk is mandatory when assessing available resources.

5. Do the social and environmental aspects of the enterprise’s activities meet modern requirements?

The level of development of the social sphere at an enterprise to some extent determines the qualitative composition of its personnel: the fact is that, with a comparable level of wages, workers are attracted to an enterprise that provides certain social, cultural and everyday amenities. Compliance of production processes with environmental standards is a necessary condition for normal production activities.

Goals determined taking into account the listed qualitative aspects must be specified and supplemented with quantitative indicators.

Long-term planning indicatorsdetermine the goals of the enterprise for the future under consideration. These indicators typically include:

sales volume;

sales growth rate;

profit margin;

rate of return on total capital;

profitability of sales;

market share.

The basic indicator of the enterprise's activity is sales volume,since most other indicators characterize the enterprise either from the point of view of factors that form sales volume, or are derived from sales volume.

As the practice of strategic planning shows, the number of goal-setting indicators and their specific set depend on a number of factors, among which are: the degree of elaboration of the plan (the level of its detail), the form of ownership of the enterprise, the type of enterprise (diversified or specialized), the size of the enterprise.

The most important stage of strategic planning isformulation of strategy and selection of strategic alternatives.

Procedure for formulating strategy and selecting strategic alternativesconsists of the following steps:

assessment of the existing strategy;

the actual formulation stage;

risk assessment and planning;

choice of strategic alternative.

Strategy Formulation Procedureinvolves the development of a series of strategic plans both at the level of the enterprise as a whole and (if possible) at the level of its divisions. The enterprise strategy combines all strategic plans into a single whole.

The basis of a unified strategic plan is itsbasic strategy.In accordance with the phase of the enterprise development cycle, you can choose one of the following basic strategies:

growth strategythe main strategy of the enterprise, expressing the desire to increase production volumes, profits, capital, i.e. development strategy. This strategy can also be defined asoffensive strategy;

stabilization strategystrategy for the enterprise’s activities in conditions of unstable sales and income. This strategy aims to achieve stabilization at the earliest possible stage of fluctuations in sales and income, followed by a transition to a growth strategy. The stabilization strategy isoffensive-defensive nature;

survival strategyis used in conditions of a deep crisis in the economic activity of an enterprise and is purelydefensive character.

For each basic strategy, there are a number of strategic alternatives that can achieve the goals using different approaches.

Quantitative indicators determined at the strategic planning stage represent a kind of guideline for their further detailing and clarification already in the process of short-term planning.

It is customary to distinguish between two main schemes for drawing up plans and their detailing: from top to bottom(break - down) and from bottom to top (build - up). Using the method break-down allows you to specify the selected strategic alternative to the level of a formal plan. The goal set by the management of the enterprise for the future under consideration (for example, the volume of profit and the rate of its growth) in the form of a planned target is communicated to all divisions of the enterprise. At the same time, the form of the planned task becomes more and more detailed as one moves from the upper levels of the structure to the lower ones.

Planning at an enterprise is a continuous process, during which it is necessary to constantly adjust the plans of departments and coordinate them.

Question No. 2. Long-term and current plans of the enterprise

Limiting the planning horizon to 1-5 years (depending on the size of the enterprise) corresponds to medium-term or long-term planning.

Long-term planning is essentially technical and economic planning, the task of which at an enterprise is to specify its strategy. Long-term planning involves highlighting the following main sections:

Product sales plan (sales program). Based on marketing research data and the strategic goals of the enterprise, a product sales program is formed by product range and range by year of the medium-term planning period. The sales program is formed in physical and value terms, taking into account projected selling prices. It is the basis for developing a production plan.

1. Production plan (production program). This section contains a plan for the production of the main types of manufactured products in physical terms, justified by the calculation of production capacity, taking into account the introduction of new equipment, changes in labor productivity, the structure of products, and improved production quality.

2. Plan for technical development and production organization. This plan should include the following subsections:

development of new types and improvement of the technical level of manufactured products;

introduction of advanced technologies;

increasing the level of mechanization and automation of production;

improvement of the management system, planning and organization of labor and production at the enterprise;

The same section should contain calculations of the expected effect from innovation activities in the management and production spheres. For each area of ​​innovation activity, specific measures are developed, the required volumes of investment and the expected economic effect (in the form of changes in profit or required capital) are calculated. Depending on the goals defined by the strategic plan of the enterprise, priorities for innovation activity are set. This allows you to concentrate limited investment resources on the areas that are most significant for the enterprise.

3. Capital construction. This section of the plan determines the volumes of fixed assets, production capacities and other capital construction projects put into operation during the planning period, as well as the level of investment support and sources of investment. At the same time, the method of conducting construction and installation work is determined (contractor, in-house, etc.).

4. Procurement plan (material and technical supply). This section determines the need for basic material resources and the sources of their acquisition (main suppliers, the presence of long-term supply agreements, industrial cooperation, provision of limited resources, etc.), as well as increasing the efficiency of their use and storage.

5. Labor and personnel plan. This section contains an analysis of the dynamics of labor productivity and its forecast; on this basis, the need for labor resources is determined, sources of recruitment of additional labor resources and methods for improving the qualifications of personnel are outlined, the wage fund is calculated for time-based wages, or the standard for calculating wages for other forms is determined. wages.

6. Plan for cost, profit and profitability of production and enterprise. Contains the dynamics of production costs, determines reserves for reducing production costs, and the impact of changes in the cost level on profit and profitability. The same section provides calculations of expected profit and profitability of production and their dynamics by year of the prospect under consideration.

7. Financial plan (budget). This section includes the balance of income and expenses of the enterprise, calculation of upcoming expenses and deductions, credit relationships, obligations to the federal and local budgets.

8. Environmental protection. This section provides for environmentally oriented activities.

The procedure for developing a long-term plan consists of the following steps.

At the first stage The data from marketing research conducted during the development of the strategic plan is clarified. The dynamics of sales volumes for previous periods are analyzed, indicators of the actual availability and condition of production facilities are clarified. Based on these data, the enterprise’s production program and product sales plan are developed, broken down by year for the future under consideration.

Based on the production program, a program of investment activity of the enterprise is developed, which also takes into account the necessary costs for environmental protection, and the need for material and labor resources is assessed.

At the next stage, the dynamics of the cost of production of products is analyzed, the planned profit and profitability of production are calculated. The possibilities of reducing costs are considered and its effect is assessed.

The final stage of drawing up a long-term plan is drawing up a financial plan (budget) of the enterprise based on calculations made at the previous stages.

The financial plan includes a balance of income and expenses of the enterprise for each year of the planning period.

Economic-mathematical methods and the use of modern computer technology play a major role in developing a long-term development plan for an enterprise. In addition to automating settlement processes, the use of computers allows you to analyze various options for the development of a company under changing external business conditions (changes in tax policy and customs legislation, the abolition or introduction of benefits, market fluctuations in demand for Products, price dynamics, etc.). The multivariance of the plan allows for its optimization, i.e. from a variety of options, select one that allows you to achieve the optimal value of the indicators selected as criteria while observing existing restrictions.

Multivariability is ensured by changing individual indicators, keeping other things constant, and by calculating the plan taking into account the changes made.

The next level of plan specification is the stage of short-term planning, calculation of the enterprise’s annual plan.

The annual plan for economic and social development is an annual program of production and economic activity of the enterprise, specified in quantitative and qualitative indicators, contains all the necessary technical and economic calculations, covers all aspects of the production and economic activity of the enterprise and is developed in the same sections as the long-term plan. The annual plan is compiled by quarter. The source documents for its preparation are:

long-term plan for the development of the enterprise;

changes in the legislative framework affecting the results of production and economic activities;

updated data from marketing research in the field of demand for products and price dynamics for the previous period;

enterprise reports for the past year on production, sales and main financial indicators;

schedules of investment costs and repayment of accounts payable for the planned period, taking into account the deficit (surplus) for the previous period;

inventions, patents, innovation proposals in addition to the program for the development of innovations for the planned year.

The annual plan is drawn up in several stages.

Planning begins with the formation of a draft annual plan. At this stage, an analysis of the results of the previous year and the work of the enterprise for the first half of the current year is carried out, on the basis of which preliminary calculations are made of the use of the existing material, labor and financial capabilities of the enterprise with the assumption that all actions of the enterprise administration in the planning period will be the same as in previous ones . The purpose of preliminary calculations is to draw up an indicative production program for the planned year, on the basis of which a forecast calculation of the enterprise’s profit will be made.

Even if there are no significant changes in the management of the enterprise and a decision is made to produce the same volume of products as in the previous period, the forecasted profit will differ from the reported value for the year under review.

Such a deviation is a direct consequence of changes in external business conditions, which must be taken into account when making forecast calculations.

Along with changes in external conditions, some changes may occur within the enterprise itself. For example, in accordance with the long-term plan, for the planned year it is planned to begin the introduction of new technology, implement an investment project, change the qualitative or quantitative composition of employees, etc.

After taking into account the relevant changes, the preliminary calculation of profit takes on an adjusted form and can form the basis for subsequent planning stages. Calculations based on the analysis of the previous period without considering possible changes in the management of the enterprise belong to the passive stage of planning. The adjusted profit calculation takes the form of a plan that will be used in drawing up a financial plan. Based on the financial plan, a planned balance sheet is drawn up for the enterprise for the next year and an analysis of profitability and liquidity indicators is carried out, as well as the ratio of profitability and liquidity indicators is analyzed. If these indicators indicate a stable economic situation of the enterprise, the plan is accepted.

Naturally, in conditions of high uncertainty and instability of external economic conditions, the complete procedure for forming long-term and annual plans will change towards simplification, taking into account the need for a quick response to changes in the surrounding economic environment.

Question No. 3. Operational planning and dispatching at the enterprise

Operational and production planning is the final stage of planning at a manufacturing enterprise. It specifies and details the production program, ensures timely delivery of planned targets to departments, and also performs a coordinating function, ensuring the coordinated work of all departments of the enterprise. The main goal of operational production planning is to ensure uniform, uninterrupted production of products in specified quantities and on time, while the manufactured products comply with product quality standards and with optimal use of production capacity. The main functions of operational production planning include the following:

development of production schedule standards (production cycle duration, backlog size, batch size, etc.);

volumetric calculations of equipment and space loading;

drawing up operational programs for the main production and procurement shops;

operational management accounting and control over the implementation of operational programs;

operational regulation of production progress, timely identification of deviations from the plan, development and implementation of measures to eliminate them.

Operational and production planning is carried out in two stages. At the first stage, based on the annual production program, operational production plans are developed (operational scheduling). At the second stage, constant continuous operational and production management accounting, monitoring and regulation of plan implementation is carried out through the timely identification and elimination of deviations from the specified regime that arise in the production process (dispatching).

Operational planning and dispatching of production is carried out on the basis of certain production planning systems.

The system of operational production planning is understood as a certain set of elements, forms and methods of work on planning and management accounting. The operational planning system provides for:

the procedure for coordinating and interrelating the work of departments;

definition of a planning accounting unit;

choice of the size of the planning period;

composition of calendar and planned tasks for production units, etc.

The system of operational production planning at an enterprise, as a rule, is determined by the type of production. The most widely used systems in domestic planning practice are the following operational production planning systems:

custom planning;

stage-by-stage planning;

planning “to the warehouse”(min max);

— backlog planning;

planning according to the rhythm of manufactured products;

complete planning.

The order-by-order system of operational production planning is typical for unit production. An order is considered as a planning accounting unit, which is understood as a set of certain products (parts, assembly units, etc.) that must be manufactured in the planning period. The system is based on the development and implementation of end-to-end cycle schedules for technical preparation for the production of each order and its phased implementation, taking into account the cycle schedules for other orders.

The advance stage planning system assumes a serial type of production. Leading is usually understood as a calendar period of time by which each previous part of the production process must be ahead of its subsequent part in order to complete the process on time. The planning and accounting unit of such a system is a part or assembly unit. The essence of this system lies in the distribution of work on the assembly and production of various products over separate planning periods in compliance with the calendar advance between technological stages.

The backlog planning system is used for serial production. A planning and accounting unit is a part or assembly unit. The backlog size can be set in parts, days, weeks, etc. The essence of this system is to establish a constant standard reserve for each part or assembly unit of all production departments and maintain the actual reserves at the standard level. The goal of the backlog planning system is the uninterrupted and timely provision of all stages of the production cycle with the necessary parts and semi-finished products.

The planning system according to the rhythm of production is used for mass production. The essence of this system is to equalize the productivity of enterprise departments (shops, sections, production lines) according to the standard tact (rhythm) of product output.

All operational planning systems considered are based on a single planning and accounting unit - part, blank, assembly unit, product. When a system is based on a set of parts or assembly units as a planning and accounting unit, we are talking about the so-called complete operational planning systems. As a rule, these systems are used in serial production. The most widespread are complete-unit and complete-group systems. The complete-unit system is used when products have a long production cycle and are produced in small batches. The planning and accounting unit in this system is a unit - an assembly unit consisting of a number of parts. The purpose of such a system is to coordinate the timing of the production of parts in such a way that the end of the production of all components coincides in time with the start of assembly of the unit. The complete-group system is used in the serial production of products consisting of a large number of parts and components. Its essence lies in the grouping of parts that have structural similarity and technological unity, and parts with the same amount (time) of advance and feed for assembly.

Operational planning at enterprises is carried out at two levels: at the factory and at the workshop level.

At the factory level, intershop operational planning is carried out, the purpose of which is to establish quarterly, monthly and ten-day (or weekly) operational tasks for individual divisions of the enterprise, develop calendar planning standards and record the implementation of operational tasks by divisions.

At the shop level, intra-shop planning is carried out, the purpose of which is to develop planned tasks for individual sections, teams, and workplaces. As a rule, assignments are compiled for one month, broken down by shift or day. At the shop level, regulation and control over the implementation of planned tasks is also ensured.

The basis for calculations of all types of operational plans at an enterprise are calendar and planning standards, the set of which is determined by the type of production.

In single production, the main standards are: order fulfillment plans, cyclic production schedules, equipment load calculations, etc.

In mass production, the main regulatory indicators are:

batch size of simultaneously processed assembly units or products;

production cycle duration;

frequency of launching batches of products or assembly units;

amount of advance;

backlog standards.

In mass production, the most important standards are the tact (rhythm) of production or launch of assembly units or products, backlog standards, the rate of operation of the production line, etc.

One of the most important schedule standards for all types of production is the batch size and the frequency of launching batches for processing. Optimizing the batch size of simultaneously processed products or assembly units is of great importance for the efficiency of the enterprise, since the batch size affects the dynamics of production costs. If the launch into production is carried out in small batches, the costs of warehousing and storing products are minimized, but at the same time the costs of preparing production increase (the costs of reconfiguring equipment, starting it up, etc., amounting to approximately the same amount for each batch launched).

The production cycle is also one of the most important standards in operational scheduling. The calculation of the production cycle duration depends on the type of movement of processed units from one operation to another and on the number of operations. Based on the number of operations, single-operation and multi-operation production cycles are distinguished. For a multi-operation cycle, there are the following types of movement of processed units from operation to operation:

consistent;

parallel;

series-parallel.

Operational and production planning ensures the consistency of all stages of production, the activities of production units, units involved in the preparation of production and the sale of finished products, with the annual plan of the enterprise. The effectiveness of operational production planning at the plant-wide level depends on its ability to link in time all stages of production and sales of products. These “functions are performed jointly by the marketing and planning and dispatch services of the enterprise.

In addition to the indicated functions of coordinating the activities of all departments of the enterprise, the planning and dispatch service carries out constant monitoring and operational management of all levels of production in order to ensure uniform and complete implementation of planned tasks on time. This activity is called production dispatching.

The dispatch service is obliged to identify possible violations during production in advance and take the necessary measures.

The production capacity of an industrial enterprise is calculated for the entire range of products. Sometimes, with a wide range of products manufactured at the enterprise, it is advisable to reduce the entire range to one or several types of homogeneous products, taken as a unit.

Capacity, as well as the production program, simultaneously with the calculation in physical terms, can be determined in value terms both by type of product and by commercial or gross output.

In accordance with the requirements of a market economy, along with the terms already indicated, it is also necessary to introduce the concepts of achievable normal production capacity and nominal maximum production capacity.

Rated maximum production capacity is the technically achievable capacity, which often corresponds to the installed capacity guaranteed by the production equipment supplier. Achievable normal production capacity is the power developed under normal operating conditions, taking into account not only the installed equipment and technical conditions at the enterprise (normal breaks in work, downtime, weekends, maintenance and repair, tool replacement, shifts, etc.), but also the adopted management system. This capacity must correspond to the expected sales volume of the enterprise, established based on the principles of the marketing concept. The difference between these values ​​will correspond to the amount of additional production capacity (production capacity reserve).

The reserve is determined taking into account the influence of various factors that positively or negatively affect the value of the nominal maximum achievable production capacity of the enterprise. Positive factors include:

mastering new technology;

technical re-equipment;

change in the nomenclature and range of products;

change in the composition of raw materials;

reducing the labor intensity of products;

carrying out organizational and technical activities;

reduction of equipment downtime;

reduction of losses from defects;

reduction of technological interruptions;

When planning and analyzing the production and economic activities of an enterprise, as well as when drawing up a balance of production capacities, the following are distinguished: input, output and average annual production capacity.

Input/output production capacity of an enterprise or its structural unit is the capacity at the beginning/end of the corresponding planning period. The latter is calculated as the algebraic sum of input power, new power introduced during a given period, and power removed in the same period.

Average annual capacity is the capacity that an enterprise or its structural division has on average per year, taking into account the increase and disposal of available capacity.

The production capacity and balance of the enterprise's production capacity are calculated in the same units in which the production of industrial products (works, services) is planned and taken into account.

I. SECTION

FORMATION OF THE MENTAL BASIS OF SPEECH

1. Formation of perception:
2. Goal: To teach the child to recognize the image of objects with a contour dashed line.
3. Recognition of objects by overlapping each other;
4. Teach children to assemble an object from different quantities of components.
5. To teach children to distinguish by sound-pitch characteristics using the material of sounding toys;
6. Teach children to determine the direction of sound on sounding toys;
7. Teach children to recognize objects by touch, i.e. by their texture characteristics.

MEMORY

1. Formation of various types of memory: visual and auditory.

Task: to bring the volume of short-term approach to (7 +2 = 9) elements, auditory to the standard 7-2.

Teach children to memorize numbers and the number of elements (depending on age) in a certain linear order using the material of object pictures, geometric images, numbers, and a series of words.

THINKING

Formation of the basic elements of thinking.

1. 4 main types of communication 3 -5 years;
2. Subject: by shape, by size, by severity, by size - under one name.
3. Summarize by external features (lemon, cucumber, watch) by function.
4. Generic-specific generalizations: fruits, vegetables,...
5. Logical sign: living and non-living.

The ability to arrange objects in a certain sequence according to external features:

1. To size;
2. By height;
3. By lenght;
4. Increasing, descending color (from bright red to pink)
5. Teach children to compare - comparable concepts that differ in one noun attribute: how they are similar and how they are not similar (a girl is a doll, a board is glass...)
6. Teaching children basic counting operations.

WORKING ON THE DEVELOPMENT OF GENERAL MOTOR SKILLS

1. Working with an object
2. Balance exercise
3. Exercise to perfect the rhythm of movement
4. An exercise to develop spatial relationships. To develop children's spatial orientation in relation to any object.

WORK ON DEVELOPING HAND MOTOR SKILLS

Active exercises:

1. Massage (stroking, pinching, patting from fingertips to wrist)
2. Passive exercises: the speech therapist takes each finger of the child, bends and straightens - 3 minutes.
3. Isolated - showing each finger from the fist.
4. First, sort through large colored beads, mosaics and group by color.
5. Then collect crumbs, cereals and empty the bottle.
6. Folding pyramids.
7. Stringing beads on a fishing line.
8. Movement of counting chips on accounts.
9. Mosaic.
10. Pointing with the index finger to objects.

GAMES

Modeling. Design, appliqué, cutting, gluing using kindergarten methods.

II. CHAPTER

FORMATION OF SPEECH UNDERSTANDING (development of impressive speech)

1. Teach children to understand simple and complex instructions.
2. Understanding sentences using prepositions.
   • Based on the situation (through the instructions, put it, hide it)
   • Based on segmental pictures (relationship of one object to another: Wardrobe-dress)
   • Based on a situational picture.
   • Based on the symbolic image of prepositions (cup..., cupboard)
3. Learn to correlate the names of objects with the image.
4. Teach to understand visible grammatical categories of words: units. and many more Number, nouns, verb tense, case endings, past tense verb gender, feminine and masculine gender of nouns. Unit and many more Number of adjectives. Neuter ending.
5. Teach children to understand logical-grammatical relations.
   • Draw from above, from below, show the pencil with a pen (whichever is lighter)
6. Teach children to understand stories according to their age.
   • Answer the question adequately
   • Come up with a complete title for the story, expressed in a sentence.
   • Determine the sequence of events: what happened first, what came next, how the story ended.

III. CHAPTER

FORMATION OF A CHILD'S OWN SPEECH ACTIVITY (expressive speech)

1. Development of dialogical speech. Working on the word.

Formation of the syllabic structure of words in children. (13 grades)

1. Name of 1 and 2 syllable words with open syllables (flour, cotton wool, horses, willow)
2. Class 3 complex words from open syllables (panama, raspberry, log)
3. Class 1 complex (poppy, cat, bow, knife)
4. Class 2 complex words (skating rink, broom, lemon, bag)
5. Class 2 complex with a consonant cluster in the middle of a word (important, branch, shoes)
6. Class 2 complex words with a closed syllable and a combination of consonants (compote, cardboard, balcony)
7. Class 3 complex words with a closed syllable (kitten, telephone, office, calf)
8. Class 3 complex words with a combination of consonants (candy, cutlet, wicket, heel)
9. Class 3 complex words with a combination of consonants and a closed syllable (monument, grapes)
10. Class 3 complex words with 2 combinations of consonants (rifle, astronaut, picture)
11. Class 1 complex words with a combination of consonants at the beginning or end of the word (whip, tank, glue, bread)
12. Class 2 complex words with 2 consonant clusters (button, stack, brooch)
13. Class 4 complex words from open syllables (web, caterpillar, Pinocchio)

When developing the structure of a word, you need to work on the semantic structure of the word/

DEVELOPMENT OF THE SOUND STRUCTURE OF THE WORD

Prepare the articulatory apparatus to pronounce the sounds of your native language

1. Develop phonemic hearing in a child.
2. To develop the child’s skills in correct sound pronunciation. (Insert missing sounds, automate them, differentiate them from similar ones, introduce them into independent speech).
3. Formation of the morphemic structure of a word:
   • teach children to correctly use grammatical forms and isolated words.
   • teach children word formation skills

(Form words by analogy, independently from given words - as they call people WHO TREAT, COOK,..)

Tell me what is this? Litter, dryer, breaker….etc.

IV. CHAPTER

FORMATION OF PHRASE SPEECH

Task. Teach children to correctly combine words according to their meaning.

1. Work on the definition of structural agrammatism;
2. Learn to build sentences based on models.
3. A predicate is an object in the role of a sentence. Give it to me, give it to your brother, take it to Olya. Work on a phrase should always begin with a phrase, regardless of what we are working on.
4. Subject - predicate (the boy laughs)
5. Subject – predicate – object (Dad is reading the newspaper)
6. Definition – subject (White snow, narrow path)
7. Definition – subject – predicate (Yellow leaves lie)
8. Determination – subject – predicate – object (adverbial), (The little boy is sitting at home)
9. Subject – predicate – preposition – object (Galya went to school)
10. Sentence with adversative conjunctions: A, BUT (Your apple is sweet, but mine is sour)
11. With homogeneous subjects and predicates (Mom laughs and cries)
12. With elements of a subordinate connection - subject, predicate (s), subject, predicate. (The children came to school to study)

Task: Teach children to combine words in a phrase according to the laws of grammar (overcoming morphemic agrammatism (Inability to combine words in sentences according to the laws of grammar)

At first: prepositional case, accusative, dative.

Then: instrumental, then genitive - It is often expressed in two words.

1. Subject - predicate - preposition - object (in the prepositional case) (The boy is sad about his mother). The ability to combine words according to the laws of agreement - on phrases (adjective - noun f.r., m.r., s.r.) (Autumn leaf flies over the forest)
2. Prepositional control. We learn to combine a verb with a preposition and with an indirect object (subject - predicate preposition - indirect object) (The boy steps over a log)
3. Numeral is a noun.

At the end of the work, we achieve coherent speech. The technique is to compose a story based on a series of plot pictures with a preliminary arrangement of the sequence of actions.

The child must be able to construct a logical story, such as captions under pictures. There is no detail in them because... mental function is still lagging behind the norm. Then, work with these children continues at school.

Sections of a long-term plan for speech therapy treatment for alalia updated: December 4, 2017 by: Petrova Natalya

Planning is the process of developing and establishing by the management of an organization a set of qualitative and quantitative characteristics that determine the pace and trends of its development not only at the moment, but also in the long term.

Definition of the term, conditions for greatest effectiveness

Planning is the central link in the entire chain of management and regulation of the organization's activities. That is why each (workshop, laboratory, etc.) develops its own, which are then combined into the overall plan of the enterprise.

Planning performs its functions most clearly and effectively if the following rules are observed:

• each component of all elements is punctually justified;
• planned tasks are carried out accurately and timely by all participants;
• control over the implementation of the plan is carried out continuously in combination with its ongoing adjustment.

Planning principles

To date, six general principles have been identified, which are understood as certain rules that contribute to the development of a competent program of action.

1. The principle of necessity, i.e. mandatory use of the planning system, regardless of the type of financial and economic activity of the enterprise. The need for planning in a modern developing market economy is due to the ability to minimize the negative impact of external factors and, conversely, to make maximum use of their positive impact.
2. The principle of unity, i.e. compliance of a single consolidated plan of the organization with the developments of its structural divisions (for example, thematic planning). The principle of unity is the commonality of the main goals and plans of the enterprise, as well as the interaction of all its components. It is based on such a concept as “coordination”. Those. changes made to the plans of any department must be promptly reflected in the plans of the entire organization.
3. those. the inextricable connection of planning with the processes of management and organization of the enterprise.
4. The principle of flexibility, i.e. the ability of all components of the plan to change their focus as necessary due to unforeseen circumstances. To ensure compliance with this principle, a certain reserve is included in the organization’s plans, i.e. the ability to make necessary changes to them.
5. The principle of accuracy, i.e. ensuring plans are consistent with the overall goals and capabilities of the enterprise, as well as time frames.
6. The principle of participation, i.e. involving all employees of the enterprise in the development. For example, it is reasonable to entrust thematic planning to the heads of the relevant departments for its further inclusion in the general plan.

Types of enterprise planning

Based on the nature of detail, plans are divided into technical-economic and operational-production. In the first case, the main indicators of the organization’s development are planned, and in the second, current tasks are drawn up for its structural divisions.

Based on the degree of uncertainty, plans are divided into deterministic and probabilistic. In the first case, we are talking about planning an event, the probability of which is close to one and confirmed by reliable information. In the second case, it is based on current information, from which it is possible to draw a conclusion about the further development of certain indicators (for example,

They are divided into:

• business planning
• social and labor
• organizational and technological, etc.

According to the degree of accuracy, they are divided into refined and enlarged.

Enterprise planning process

Each enterprise, understanding this need, regularly conducts ongoing planning. What is the planning process in an enterprise and how does it happen? It begins directly with drawing up plans (planning system) and determining how to achieve them. The next stage is execution, after which the control stage and planning analysis begins, i.e. comparison of achieved results with assigned tasks.

Planning. planning at the enterprise, their classification

The balance method implies the relationship between needs and sources of their provision, as well as correspondence between the structural sections of the plan. For example, compliance of the actual capacity of the enterprise with its current production tasks.

It involves the calculation of certain plan indicators, analysis of their growth or decline under the influence of external factors.

Economic and mathematical methods involve studying the performance indicators of an enterprise, developing various plan options and choosing the optimal one.

The graphic-analytical method is used to visually display the results of economic analysis using graphical means.

Program-targeted methods - drawing up specific development programs, i.e. a set of tasks and ways to achieve them, united by common goals and deadlines (for example, planning for each month).

Forward planning

The process of making plans over time is long-term planning. What is perspective? This is what management believes the organization expects in the future. Forward planning has been used recently as a centralized management tool. Such plans are drawn up for a period of 5 to 20 years and determine the general concept of enterprise development and the structure of the most important activities to achieve its goals.

Long-term planning is divided into medium-term (5 years) and long-term (for a period of up to 15 years). In the latter case, the extrapolation method is widely used, which means planning based on the indicators of previous years.

Current planning. What is a calendar plan?

It is carried out through a detailed analysis of the operational five-year plan of the enterprise as a whole, as well as its individual structural divisions. The main components of the current production plan are (for each day, week, etc.). When compiling them, information about the availability of orders, the provision of the enterprise with material resources, load factor and utilization of production capacity, etc. are taken into account.

Manager's participation

Moving from long-term planning to calendar plans for internal divisions of the enterprise, it is necessary:

• determine tasks and indicators for a certain period for each division;
• find and eliminate possible inconsistencies between the internal plans of workshops;
• distribute all the resources of the enterprise in accordance with its production program.

The main task of an experienced manager is to correctly combine the requirements necessary for the implementation of long-term developments with the current tasks and needs of the organization. As a rule, this is done by a special planning center.