Types of planning. System of organization plans

1.2 Enterprise plan and its characteristics

The functioning of any enterprise involves the interaction and joint work of several units (people, departments, divisions, etc.). In order for their activities to be effective and coordinated, a clear statement of the task for each link is necessary, i.e. a plan is required, developed based on the mission and goals of the enterprise.

Planning is a continuous process of establishing or clarifying and concretizing the development goals of the entire organization and its structural divisions, determining the means of achieving them, the timing and sequence of implementation, and the distribution (identification) of resources.

· Planning is the systematic preparation of decisions about goals, means and actions, through a purposeful comparative assessment of various alternative actions under expected conditions.

· Planning is not a single act, but a complex multi-phase, multi-link process, a set of successive steps in search of an optimal solution. These steps can be carried out in parallel, but in concert, under one general leadership.

Planning is, first of all, a decision-making process to ensure the effective functioning and development of an enterprise in the future and to reduce uncertainty. Typically, these decisions form a complex system within which they influence each other, and therefore require a certain coordination to ensure their optimal combination in terms of improving the final result. Decisions that are usually classified as planned are interconnected with setting goals, objectives, developing a strategy, distribution, redistribution of resources, and determining the standards in accordance with which the enterprise should operate in the coming period.

Planning as the main management process includes the development and implementation of means of influence: concept, forecast, program, plan.

Each of the means of influence has its own specifics and conditions of use. Planning predetermines a systematic understanding of the situation, clearer coordination, precise task setting and modern forecasting methods.

Planning in the narrow sense of the word comes down to the development of special plan documents that determine the specific directions of the enterprise to achieve its goals for the coming period.

A plan is an official document that reflects forecasts for the future development of an enterprise; intermediate and final tasks and goals facing him and his individual divisions; mechanisms for coordinating current activities and allocating resources.

The plan is closely related to specificity, i.e. expressed by specific indicators, certain values ​​or parameters.

The plan becomes the basis for the activities of an enterprise of all forms of ownership and size, since without it it is impossible to ensure the coordinated work of departments, control the process, determine the need for resources, and stimulate the labor activity of workers. The planning process itself allows you to more clearly formulate the enterprise's goals and use a system of performance indicators necessary for subsequent monitoring of results. In addition, planning strengthens the interaction of heads of various services. Planning in new conditions is a continuous process of using new ways and means of improving the activities of an enterprise due to identified opportunities, conditions and factors. Therefore, plans cannot be prescriptive, but must be modified according to the specific situation.

The plan develops tasks for all types of activities, for each unit or for one type of work.

Since the plan is a long-term document, the following requirements are formulated for its development:

· continuity of strategic and current plans;

· social orientation:

· ranking objects according to their importance;

· adequacy of planned indicators;

· consistency with environmental parameters;

· variation;

· balance;

· economic feasibility;

· automation of the planning system;

· validity of planned objectives from the point of view of a system of progressive technical and economic standards;

· resource provision;

· presence of a developed system of accounting, reporting, control, responsibility for implementation.

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Activity planning is part of enterprise management, which involves finding priority goals and opportunities to achieve them. This is a broad area that includes planning for expected costs, improving the state of the structure, and ensuring consistency in the activities of departments. At the end of the work, the achievement of the set results is monitored.

What is included in activity planning?

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

1. Determining the current state of the enterprise. The task is divided into assessing the economic condition of the company and determining the areas in which the enterprise operates most efficiently. Areas in which urgent improvement is required must also be identified. Based on the current state, it is possible to establish what goals can be achieved with available resources.
2. Definition of strategic objectives. They are calculated based on the competitive environment, technology, wishes of management, and market situation.
3. Determining available and required resources. The concept of resources includes technology, equipment, and personnel.

Based on these tasks, we can derive the structure of planning work:

• Finding realistic goals.
• Determining indicators on the basis of which the company’s activities can be assessed from a strategic point of view.
• Finding a list of priority tasks that can be solved in a given situation and with available resources.
• Establishing a flexible planning methodology that will achieve the goals previously defined.

Planning is a complex task that no developing enterprise can do without.

How is planning analysis carried out?

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

• Productivity of the use of labor resources.
• Efficiency of production departments.
• Benefit from investment activities, assets.
• Enterprise expansion.

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

Goals and types

Let's consider the main planning goals:

• Establishing objective perspectives of the structure.
• Rational use of available resources.
• Determining what resources need to be acquired to achieve the goals.
• Reducing the risk of bankruptcy to a minimum.
• Full implementation of scientific and technological policy.
• Optimization of control measures.

Planning allows you to create an objective picture of the enterprise’s activities and see its weaknesses.

Varieties

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

• General (involves determining the overall goals of work in all areas of the enterprise).
• Particular (applies only to a specific area).

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

• strategic (defining long-term goals and resources to achieve them);
• operational (involves analyzing current activities and establishing tactical goals);
• current (consists in setting goals for the current year).

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

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

• production part;
• financial sector;
• personnel issues.

Planning involves determining the time period for which goals and objectives are set. Based on this, the work could be:

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

Planning can be:

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

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

Methods

The method involves a tool through which activity planning occurs. Several methods can be used at once. Let's look at their varieties:

• Balance. The manager determines the balance between existing needs and resources available at the enterprise. A list of resources that do not exist is determined. Sources for obtaining them are found;
• Calculation and analytical. Necessary for finding indicators needed to analyze the achievement of set goals. Their dynamics are studied. Indicators can be the following: profitability, productivity, profitability, cost reduction;
• Grapho-analytical. The key tool of this method is graphics. They help determine the relationship between indicators and other factors. For example, profitability is related to the current market situation;
• Software-targeted. Relevant when working on programs. Essential for strategic planning. The main feature of the method is the determination of effectiveness based on specific results. The manager sets a goal. It is broken down into tasks and subtasks. Typically a goal solves a problem in one area. For example, a company wants to expand. The global goal is to develop new markets. Tasks may include concluding contracts in other regions, renting premises, solving transport problems;
• Economic and mathematical methods. The main tool is calculation. It is performed using computer technology. Helps determine quantitative indicators. Provides the opportunity to develop several alternatives, from which the best one is selected at the moment.

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

Usually the manager does the planning. But, if the enterprise is very large, this task can be delegated to a more specialized specialist. When carrying out this activity, it is important to see the real situation and build a plan based on existing external and internal factors. All this will allow not only to take the company to a new level, but also to do it with maximum savings and reduction of costs to achieve goals.

The situation of approving ambitious development plans for a company sometimes resembles an anecdote from Soviet times, in which factory workers, having read at a meeting about the order of mandatory hanging, after a gloomy silence, asked only one question: “Should I bring the rope or will the union provide it?”

At the same time, the development of an annual development plan can and should become a procedure for constructive interaction in a company between owners and employees, despite the obvious difference in their interests. The article describes the logic and sequence of this procedure using the example of a trading company operating in the B2B market.

The meeting dedicated to the approval of annual plans proceeded as usual. The director of the company enthusiastically talked about plans to double sales, the heads of commercial departments gloomily considered polishing the table. The enthusiasm of the company's main shareholder was understandable: having estimated the planned marginal profit, he had already given the necessary orders to resume construction of the cottage, which had been frozen at the end of the year.

The mood of the businessmen was explained by the dependence of their bonus on the degree of fulfillment of the plan. The pride of the marketer, who deftly distributed the sales assigned by the director across product lines and sales channels, was also understandable. The excitement of the financial director, who cast puzzled glances at the general manager and nervously drew intricate designs in the diary, was incomprehensible.

Finally, the director finished his inspiring speech and looked around the audience with a victorious look. The financial one immediately broke down: “If we are going to double sales, we need to calculate the required working capital and find sources of financing. Considering that we have not found reserves for improving cash turnover, and credit opportunities have been exhausted, what funds are we counting on?” Not fully understanding the financial reasons, but sensing the last opportunity to defend their income before the verdict, the sales managers perked up: “Hot goods are in short supply, purchase prices are high, the warehouse is a mess, the marketer doesn’t know life, and yesterday the Internet didn’t work!” The head of the purchasing department, the marketer and the warehouse manager did not mince words, and the meeting became lively. As an experienced leader, the director in accordance with the principle of “Divide and conquer!” He allowed the meeting participants to speak, and then announced that all private issues would be considered by him individually, at which point the meeting ended.

A year later, opening the next meeting dedicated to the approval of annual plans, the director was forced to state that the company in the ending year was experiencing constant difficulties with financing, was forced to reduce the implementation plan three times, and annual sales increased by only 15%, which corresponds to the market growth rate . At the same time, expenses somehow imperceptibly increased by 20%. The director did not talk about the construction of the cottage, which had once again been stopped. “But next year,” the general manager continued, “we plan to double sales volumes,” and invited the beaming marketer to report to the meeting on the distribution of the plan across product groups and sales channels.

The meeting proceeded as usual

At the same time, the development of an annual development plan can and should become a procedure for constructive interaction in a company between owners and employees, despite the obvious difference in their interests. Let's consider the logic and sequence of this procedure using the example of the trading company "Kubarik", which supplies office supplies to legal entities.

Goal setting

Having a “correct”, formulated and approved goal is the most important condition for the successful operation of an enterprise. As you know, the “right” goal is an intention that has the properties of ambition, realism, measurability, and specificity.

Having a goal gives a company the following opportunities:

• developing a strategy that is adequate to the market and one’s own capabilities,
• resource planning - financial, human, information, logistics, etc.,
• concentration of all resources in the most effective areas,
• periodically checking the dynamics of movement towards the goal and developing corrective management decisions,
• formation of staff motivation.

Theoretically, the owner may want 100% of the market for his company, but at the same time he must be prepared for fantastic investments and constant loss-making. Therefore, it is more practical when the owner’s ambitions, already at the goal-setting stage, are limited by the realities of the market, presented by marketers, and the financial capabilities of the company.

In general, the goal statement should include:

• identification of target markets,
• product definition for each market,
• list of targets,
• target values ​​of indicators in target markets.

The Kubarik company approached the issue of goal setting with all possible seriousness and defined its goals in the form of market shares, subject to maintaining the markup

Positioning

Marketing analysis and economic calculations carried out in our company led to the conclusion that the most effective positioning strategy would be to supply Chinese consumer goods at the lowest possible prices. But such activities did not arouse the slightest enthusiasm among the company owner. On the contrary, on the issue of competitive strategy, he leaned towards the differentiation option, wanting to supply only quality products to the market and provide customers with the highest level of service in the industry.

This example illustrates the fact that in determining positioning the will of the owner is also decisive, since his life values ​​may conflict with economic feasibility.

Strategy

After defining goals, managers must develop a marketing strategy and a set of measures to support it in other functional areas - financial, information, logistics, personnel, that is, a description of what actually needs to be done to achieve the goals within the framework of the formulated positioning.

It is at this moment that the heads of all departments are obliged to remember all the company’s problems and propose ways to solve them, identify internal reserves and ways to mobilize them, identify market opportunities and provide ways to use them.

The methodology involves the development of:

• List of initiatives to implement the strategy,
• Hierarchy of company goals,
• Scorecards,
• Plans by indicators,
• Distribution of responsibility for achieving indicators,
• Action plans aimed at achieving indicators.

In our company, department heads, on the one hand, were vitally interested in increasing the scale of activity, since their base rates directly depended on the absolute value of the main indicators for which they were responsible. On the other hand, minimizing their risks, they, of course, tried to work out a program for implementing the chosen strategy at the highest level, without skimping on expenses. As a result, the list of measures to create an institute of sales representatives (TS) was as follows:

1. A program for hiring ten technical assistants using the personnel agency.
2. Preparation of a program for familiarizing technical staff with the market and training them in the company’s product by the marketing department.
3. Organization of training for TPs on negotiation practice in a training company.
4. Purchase of five cars for TP.
5. Development and approval of regulations for compensation for the use of personal vehicles.
6. Through third-party IP implementers

• Introduction into the IS of a subsystem for the formation of operational plans for technological processes and their reporting,
• Organization of remote access of technical equipment to the IS.

8. Revision of the inventory management system (Inventory Management System) and its standards in connection with the start of TP activities. In particular, it was proposed to increase the technical specifications by 20% and increase the turnover rate from 30 to 45 days.

9. Through a consulting company

• Development of methodological support materials for technical support: books of sales scenarios, methods for assessing client needs and others.
• Development of regulatory documents: job descriptions, technological process activity standards, regulations and formats for setting tasks, regulations and reporting formats.
• Development of a system of TP indicators, plans for indicators, control regulations.
• Development of systems of material incentives and non-material motivation for technical training.
• Development of regulations for the certification and evaluation of technical equipment.
• Reengineering of existing and development of new business processes related to TP activities.

11. Workplace equipment plan for new employees.

5. Financial planning

If the owner of our company liked the idea of ​​​​creating a TP institute, then the costs associated with its implementation, proposed by the heads of departments, made me think. In any case, budgets had to be developed to assess the financial results and risks of the chosen strategy. The revenue plans prepared by the marketing specialist and the plans for additional expenses were transferred to the financial director. Having added his data on the statistics of expenses in the previous period and plans for investment and financial activities, the financial director formed a budget of income and expenses, a cash flow budget, a forecast balance and calculation of financial ratios, and turnover standards for the warehouse, receivables and payables participated in this system budgets as parameters.

The planned financial result unpleasantly struck the company owner. Of course, even without budgets, he understood that the planned strategy would only produce results in the fall, and that he would have to invest money at the beginning of the year, but only by looking at the budgets did he assess the scale of investment and the profitability of the planned business. Together with the FD, they began to look for reserves to improve the planned financial result and reduce investment risks and, of course, found them. It was decided:

• improve the sluggish dynamics of TP plans, increase plans for TP implementation after passing the adaptation stage. This decision made it possible to reduce the number of TP staffing units from ten to 5 without reducing the overall implementation plan,
• reduce the number of purchased cars and equipped workplaces,
• reduce the planned inventory and improve its turnover,
• set the purchasing department the task of obtaining additional discounts and deferments from suppliers, taking into account grandiose plans to increase purchase volumes,
• reduce costs for external contractors by performing part of the work on organizing the work of the technical support center using our own resources.

Of course, this meeting was not very similar to what we described above. In fact, there was a bargain between the owner, who wanted to obtain an acceptable financial result with minimal risks, and managers interested in minimizing the risks of failure to fulfill plans.

At the same time, the owner understood that by unjustifiably cutting costs for the implementation of the agreed business development strategy, he would increase the risks of failure to meet income plans, and the managers knew that the costs they proposed were inflated and suggested the degree of their competence. Thus, there was an objective basis for reaching a compromise and an information field (budgets) for modeling a compromise option.

We will leave the reader the opportunity to fantasize about the results of this meeting and the company’s success in the planned year. Personally, the situation gives me some optimism. Either because it was planned this way according to the script of the article, or because I happened to be a participant in both meetings. What version of the meeting to approve the annual plan would you prefer?

Any modern company that conducts economic activities in one or another area of ​​business engages in planning. Planning in business plays, if not the leading, then at least an important role in matters of economic efficiency and is aimed at maximizing the efficiency that the business is able to show.

The financial plan of an enterprise is a subtype of a group of management, interrelated documents, which is compiled and maintained for long-term planning and operational management of the resources available to the company in cash. Simply put, thanks to the financial plan, a balance is ensured between planned and actual revenue receipts, and, on the other hand, planned and actual expenses for the company’s activities.

The balance of the financial and economic condition of the company, which is achieved through high-quality financial planning, is perhaps the main benefit of using such a management tool as the enterprise’s financial plan.

Types of financial plans for a modern enterprise

The intense competition in today's marketplace forces businesses to work much harder to find resources and opportunities to become more competitive within their operations. Subject-based financial plans, as well as their variable use in operational business issues, make it possible to solve these management problems based specifically on the company’s internal plans and resources, avoiding, if possible, serious dependence of the business on a continuous flow of borrowings. Or, if not decide, then at least create a balance within the economic issues of the organization using financial planning tools.

It is worth noting that financial plans at enterprises differ not only in the size of the planning period (duration), but also in their composition. The composition of indicators or the composition of planning items will differ in two parameters: purpose and degree of detail. Relatively speaking, for one company the grouping of expenses “utilities” is sufficient, but for another, the planned and actual value of each grouping indicator is important: water, electricity, gas supply and others. Therefore, the main classification of financial plans is considered to be the classification by planning period, within which each specific company independently chooses the degree of detail of the financial plan.

As a rule, modern companies in Russia use three main types of financial plans:

• Fin. plans for short-term periods: the maximum planning horizon is a year. They are used for operational activities and can include maximum detail of planned and actual indicators managed by the company’s team.
• Fin. plans for medium-term periods: the planning horizon is more than a year, but not more than five years. Used for planning over a 1-2 year horizon, they include investment and modernization plans that contribute to the growth or strengthening of the business.
• Fin. long-term plans: the longest planning horizon, starting from five years, including the interpretation of the company's long-term financial and production goals.

Figure 1. Types of financial plans of modern companies.

Development of a financial plan for a modern enterprise

Development of a financial plan for an enterprise is an individual process for each individual enterprise, depending on the internal economic characteristics and talent of financial specialists. Moreover, any approach, even the most exotic, to the financial planning process requires financiers to include mandatory, that is, identical for everyone, financial data when drawing up financial plans:

• Planned and operational data on production and sales volumes;
• Planned and actual estimates of departments;
• Expense budget data;
• Revenue budget data;
• Data on creditor and debtor;
• Data from budgets of taxes and deductions;
• Regulatory data;
• BDDS data;
• Specific management accounting data for a particular enterprise.

Figure 2. Data composition for the financial plan.

In practice, the role of financial plans in modern business is enormous. It can be said that financial plans are gradually replacing traditional business plans because they contain only specific information and enable management teams to constantly monitor the most important values. In fact, for middle and senior managers, the system of financial plans drawn up at the enterprise is the most dynamic tool. That is, any manager who has access to management information and the competence to manage such information can continuously improve the efficiency of the department entrusted to him through the use of various combinations of financial planning tools.

Form of a financial plan of an enterprise and management tasks solved using the system of financial plans

Today there is no approved form or recognized standard of a financial plan for an enterprise, and the variability of the forms of this management tool is due to the internal specifics of enterprises. In management practice, there are traditional tabular forms of the system of financial plans of enterprises, proprietary IT developments in the form of special programs and bundles of these programs that provide import and export of data, and specialized packaged software packages.

In order for an enterprise to determine the required level of detail in its own financial plan, it is worth listing a list of management problems that the financial plan will help solve:

• The financial plan solves the problem of preparing and implementing a system for continuous assessment of the company’s financial performance at the enterprise;
• The financial plan allows you to set up the process of continuous preparation of forecasts and plans for the company’s activities;
• Determine sources of income and volumes of financial resources planned for the enterprise;
• Formulate plans for the financing needs of the enterprise;
• Plan standards within the enterprise;
• Find reserves and internal capabilities to improve efficiency;
• Manage the planned modernization and development of the company.

Thus, the system of interconnected financial plans becomes that part of the enterprise management system that reflects and makes it possible to manage all financial, economic, production and business processes, both within the enterprise and in the company’s interaction with the external economic environment.

Enterprise financial plan - sample

To create a high-quality financial plan, it is recommended to use the following sequence of actions:

1.Formulate the goals of drawing up a financial plan;

2. Specify the composition of indicators and the degree of detail;

3. Study examples and samples of financial plans;

4. Develop an example of a financial plan form and agree within the organization;

5. Based on feedback from users of the enterprise financial plan sample, develop a final individual template for the company’s financial plan.

Financial plans are drawn up not only to plan the work of a single company as a whole, they can perform different tasks - be the basis of projects, calculations within individual divisions, or reflect financial data for a single manufactured part.

Figure 3. Example of a spreadsheet financial plan for a small project.

conclusions

The market economy dictates new requirements for business to its own organization. High competition forces businesses to focus on predicted results, which in turn is impossible without planning. Such external market conditions encourage companies to engage in financial planning to ensure their own efficiency.

Competent calculations and plans can provide an enterprise not only with current operational benefits, but also help in managing its prospects for the production of works and services, cash flow, investment activities and the commercial development of the enterprise. The current financial condition of the enterprise and the corresponding reserve for the future directly depend on financial planning. A well-drafted financial plan for an enterprise is a guarantee of protection from business risks and an optimal tool for managing internal and external factors affecting business success.

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, the 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.