Enterprise development planning- the most important condition for its survival in a market economy. No matter how the system of relations in society changes, enterprise development planning remains; another thing is that the forms of documentation, its content, methods for justifying decisions, the procedure for making them, etc. will change. Summarizing the experience of developing business plans for enterprises, we can highlight the following areas of planning their development:

Creation and development of new products, improving the quality of products;

Introduction of new technologies, mechanization and automation of production;

Improving management and organization of production;

Improving labor organization;

Reducing material and energy consumption of products;

Social development of the team;

Nature conservation and rational use of natural resources.

It is obvious that the enterprise development plan is comprehensive and consists of a number of plans in the specified areas of work. Let's look at their brief content.

1. Plan for the creation and development of new products, improving the quality of products. It provides for activities in the following areas:

Creation of new types of products and their development in production;

Organization of production under licenses;

Modernization of manufactured products;

Development and implementation of new progressive standards and specifications;

Discontinuation of obsolete types of products.

2. Plan for the introduction of new technologies, mechanization and automation of production.

The plan includes activities such as

Introduction of advanced technological processes;

Transfer to flow, automation of individual operations;

Mechanization of production processes, including complex mechanization;

Mechanization of heavy physical labor - equipping workplaces with devices, mechanization of loading and unloading and other heavy work;

Automation of production;

Modernization of equipment, equipment, tools.

These measures increase labor productivity, save raw materials, and also make more efficient use of technological equipment, tooling, and tools. Measures are also planned here to eliminate bottlenecks in production.

3. Plan for improving the management and organization of production. The plan includes measures for the following indicators:

Improving the organizational structure of management;

Creation of new forms and systems of management;

Improving the production structure;

Development of auxiliary and service departments;

Improving economic and operational production planning systems:

Improving the forms and methods of in-plant cost accounting;

Improving logistics, etc.

4. Plan for improving labor organization. The plan provides for measures aimed at achieving an optimal combination of living labor with means and objects of labor, these include measures including:

Improving forms of division and cooperation of labor, expanding multi-machine services, introducing collective forms of labor organization, wider combination of professions;

Improving the organization and maintenance of workplaces;

Studying advanced techniques and work methods;

Improving labor standards.

5. Action plan for saving raw materials, materials, fuel and energy. It provides for activities in the following areas:

Introduction of waste-free technologies;

Replacement of scarce and expensive materials;

Full compliance with the economy regime, etc.

However, it should be borne in mind that the bulk of the savings in raw materials, materials, fuel and energy is achieved as a result of measures to develop new, more advanced types of products, as well as as a result of the introduction of advanced technology, mechanization and automation of production.

6. Plan for social development of the team. The plan is a system of measures, including:

Improving the socio-demographic structure of the team (composition and structure of workers by age, gender, qualifications, education, length of service, social status);

Improving working conditions and safety, strengthening the health of workers;

Improving the socio-cultural and living conditions of workers;

Increasing the labor activity of workers, expanding their participation in production management.

7. Action plan for nature conservation and rational use of natural resources. It is being developed in the following areas:

Protection and rational use of water resources;

Air protection;

Protection and rational use of land.

Extractive industry enterprises also provide for measures for the protection and rational use of mineral resources (extraction of minerals from the subsoil during mining, from extracted raw materials, associated components, use of production waste, etc.).

Each of these development plans has its own development features due to the nature of the activities. At the same time, the general target orientation and interrelation of technical, organizational and environmental measures, an integrated approach to their development require a unified system for managing these processes. The following planning technology seems to be the most effective. The development of the plan is divided into three stages:

1. Preparation of initial data.

2. Drawing up a draft plan.

3. Discussion, clarification of the draft plan, its final design and approval.

To develop the plan, a plant-wide commission and commissions are created in the structural divisions of the enterprise. The plant-wide commission is headed by the chief engineer, and the work of the commissions of structural divisions is led by the heads of workshops and departments.

The plant-wide commission consists of heads of functional services of the enterprise, heads of workshops and representatives of public organizations. It performs the following functions:

General methodological guidance in the development of a plan for the enterprise as a whole;

Determining a list of the most important technical, organizational and environmental issues that must be resolved in the enterprise development plan;

Establishing target figures for workshops and departments to reduce material consumption, labor intensity, fuel and energy savings, etc.;

Development of plant-wide measures.

Commissions of structural divisions, which include bureau heads (in workshops, this commission also includes foremen), leading specialists, representatives of the public, etc., manage the preparation of plans for increasing the production efficiency of workshops (departments).

All departments and services of the plant (PEO, OTiZ, OGT, BRIZ, OGK, etc.) take part in the preparation of the necessary information for developing the plan. To solve the most complex scientific and technical problems facing the enterprise, special creative teams are created.

To develop a draft plan, workshops and departments of the enterprise receive preliminary tasks to improve production efficiency, increase labor productivity, and reduce costs, which should ensure the fulfillment of indicators of other plans of the enterprise. These tasks determine the minimum amount of the required effect from the implementation of planned activities.

When drawing up a draft plan, priority attention should be paid to activities that have a significant impact on increasing production efficiency. Minor measures that do not require large amounts of time and money for implementation are implemented by enterprise employees in the course of daily activities.

The draft plan for each workshop includes activities that affect the performance of the workshop and, therefore, must be implemented in it. If the results of an event affect the performance of several departments or the performance of the entire enterprise, such events are reviewed by a plant-wide commission and included in the draft plant plan. The enterprise plan also includes activities that require significant one-time costs and the participation of several structural divisions in their implementation.

Including activities developed both by the workshop itself and by the functional structural divisions of the enterprise for implementation in this workshop.

Each activity included in the draft plan is specified (the place of implementation, performers, development and implementation timeframes, implementation costs, economic effect are indicated). For complex events that require lengthy preparation and a significant number of performers, step-by-step schedules are developed and approved, covering the implementation of the entire range of work.

Draft shop plans, approved by shop commissions, are discussed at workshop production meetings, after which they are submitted to plant management departments (to coordinate the work of various departments and to monitor the implementation of completed tasks). Plant management departments can make proposals for improving individual measures, changing the timing of their implementation, etc. After the conclusion of the relevant departments, the draft shop plans, together with the general plant draft plan, are considered by the factory commission and the technical council of the enterprise. The enterprise development plan is approved by the chief engineer. It is mandatory for all workshops, departments, services and serves as the basis for drawing up quarterly and monthly schedules for the implementation of individual activities.

All technical and organizational measures proposed for implementation must be economically justified. The central place in such an economic justification is the calculation of their economic efficiency. It is necessary to select the most effective measures and determine their impact on the performance of the enterprise in the planning period. When calculating the annual economic effect, natural indicators are also determined, such as reduction in labor intensity, savings in raw materials, materials, fuel, energy, etc. The data obtained is then included in capacity calculations, logistics plan, labor and wage plan, etc.

When drawing up an enterprise development plan, the amount of expenses necessary to carry out the activities is determined (by developing estimates), as well as the sources of their financing.

One of the most important conditions for the successful implementation of an enterprise development plan is accounting, control and analysis of measures taken for implementation in production.

Control over the implementation of measures is carried out by the management of the enterprise and workshop. The implementation of each event is documented in an act signed by the responsible executors and relevant officials. The act indicates the content of the work performed, the actual savings obtained and the amount of implementation costs; this allows, if necessary, to conduct a detailed analysis of the implementation of the plan by the number of activities, by areas, by economic effect, etc.

For large events that require significant financial costs, it is possible to develop business plans for investment projects.

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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Instructions

The department development plan must be written taking into account the overall development plan of the company. Study and analyze it, as well as analyze the work of your department, get a clear picture of the available labor and material resources, equipment and computer technology.

Determine the timing of the plan. If this is a development plan, then its duration will clearly exceed a year. The optimal period would be 3 years, maximum – 5 years. Formulate the tasks assigned to your department, clarify the deadlines for completing each task. Think over the ways and solutions that are necessary to implement the tasks assigned to the department and estimate whether you have enough available labor and material resources to complete the assigned tasks on time.

If the staffing of a department does not allow meeting deadlines, then this problem cannot always be solved by recruiting additional staffing units. Since we are talking about development, include employee education, training and continuing education courses in your plan. Increasing the professionalism of department employees should be a mandatory part of the development plan.

Think about how to create and implement a system of work regulations that allows you to obtain an objective assessment of the activities of the entire department and each of its employees. Study the principles of the international quality management system, which has already been implemented at many Russian enterprises. Include employee certification in your plan.

In the department development plan, provide for the modernization of existing and installation of new equipment and computer facilities. Think about what software you will need to install. Perhaps it makes sense to include in the development plan the introduction of an automated accounting system or information systems, the use of which will improve the productivity and quality of the department.

Schedule the implementation of the plan by month or quarter. Outline the stages and timing of their implementation. Appoint executors and those responsible who will monitor the implementation of the stages of the plan and proceed to what is planned.

If you have ever thought about the fate of your country, you have probably thought about the fate of yours. region. If, when visiting neighboring regions, you realize that everything is much better there, you should think about improving the quality of life in your region. Read the recommendations below for how to do this.

Instructions

Attract investment. In order for yours to prosper, you need to pour in investments from outside. Just like that, of course, no one will allocate money to the region, so you need to come up with some kind of money so that money will flow into it like a river. For example, you can organize global events in the region, for example, the World or European Championships. The best option, of course, is the Olympics, but the competition here is too high, since everyone in the world dreams of holding the Olympic Games. Sporting events will cause an influx of investment not only from the federal treasury, but also from various sponsors, including foreign ones, who want to show off on the banners of your sporting events region.In addition to sporting events, the opening of some kind of research center can influx into the region.

Limit the level of corruption. In order for money to go to the region, and not into the pockets of officials, it is necessary to carry out a global “cleansing” of the ranks of officials. The best option is until money for development starts flowing region When the region receives money for targeted development, it is worth continuing to monitor their path.

Pay attention to strengths region. If your region is southern, then it is worth investing in the development of its agricultural program. If there are a lot of useful ones in your area, or metallurgy is developed, then you should develop the industrial component of your region. And in this case, the development of industrial will also have a beneficial effect on the development region generally.

Video on the topic

Sources:

• Modern instruments of state regional policy

Thinking about the future, we paint colorful pictures, but in everyday life they rarely come true. The main problem is the lack plan individual development. Without setting priorities, we often confuse important and significant matters with voluminous but unimportant matters. Working on yourself in such a chaotic mode, it is difficult to achieve the desired goal.

Instructions

Defining a specific goal. We choose a goal, then write on paper what we will need for this goal. Don't delay, write down specific steps to the goal and everything that is necessary to complete each step. Break a big goal into small ones. This way you will achieve your main goal faster. Be sure to indicate the due date. Your first basic individual plan development ready. It is recommended to make additions to it that will more fully reveal each step.

Performing individual plan. The most difficult stage. It is very important to follow the plan and not delay the implementation of specific intermediate goals. For every small goal achieved, do not forget to praise and motivate yourself. If a planned step is not completed or deadlines are delayed, you must limit yourself in some way. In this way you will achieve the desired result.

Video on the topic

Sources:

• individual child development plan

If you constantly do not have enough working hours and you are constantly forced to work in emergency mode and stay after work in order to finish things, then you should analyze this situation. It's likely that this isn't because you have too much work to do. The reason for this may be that you do not know how to organize individual planning of your working time.

Instructions

It is not enough to outline a list of things that you are going to do in a day. An individual plan must be drawn up taking into account the fact that your performance varies throughout the day and, for example, in the morning and at certain times in the afternoon it is maximum. You know yourself best, so identify these periods of increased performance. Take into account in your plan those daily tasks that you must complete within a strictly agreed time.

Review your daily to-do list and identify priorities and those that require maximum concentration. Schedule their implementation during those hours when you can boast of high performance. Try to make the most of them and eliminate distractions, stay focused and ask your colleagues not to distract you.

Form large and similar tasks into blocks; this will help you avoid wasting time trying to reorganize. Such an organization of work based on the “conveyor” principle will contribute to a more efficient use of working time. When changing activities, take a break - drink tea or just get distracted for a few minutes to “free” your head.

If you are working on a large and long-term project, you should not put it off until later. Include working on it in your daily plan and do some of this work every day. After some time, you will receive some concrete results that will serve as an incentive to complete the remaining steps. You will thereby eliminate emergency situations and eliminate the cause of nervousness and stress.

If the order does not have a specific deadline, then set it yourself and systematically work on its implementation. Do those things that can be solved quickly right away - after all, you still get to know them beforehand. If possible, immediately after reading a business letter or reading an order, give an answer or carry out the order.

Video on the topic

For successful progressive development, any company must have an appropriate strategy. This concept requires an understanding of the organization's priorities and the ability to correctly determine the direction in which the company is moving. Having a development strategy allows you to make the most effective decisions in conditions of insufficient information and a rapidly changing competitive environment.

Instructions

Determine the main goal to which all other company objectives should be subordinated. Increasing the organization's profits should not be prioritized. Such a goal, not aimed at ensuring the interests of the consumer, will be unproductive and meaningless. It is advisable to make the main objective of a business the most complete satisfaction of the needs of other people for the goods and services of your company.

When preparing the document, break down the company's goals into time periods, taking into account the short and long term. Immediate goals must fit into the overall strategy, supplement and specify it.

When drawing up a strategy development Consider the opinions of the management team responsible for specific areas of work. Ask executives for their thoughts on their vision for the business. This will help identify a vector that can be taken as the basis of the strategy.

Also try to involve development other employees of the company, especially those who have not formal, but actual authority in the team. Use the potential of creative workers responsible for developing new types of products and methods for promoting goods and services to the market.

In order for the enterprise development process to be constant and effective, this process must be planned. You need an annual work plan for the development of the company.

Let's remember business planning

The company's annual plan is a business plan. It can be aimed at different key goals. Improving a product or modernizing production, entering a new market or deeper consolidation in existing positions.

Like the process of drawing up a business plan for a new enterprise, the work of annual enterprise development planning begins with an idea. Next, information is collected and analyzed, various options for implementing the project are analyzed.

This process can take several months, so all work begins in advance. Already in September, after the summer holidays, you can begin to prepare a development plan for the company.

Where to get an idea

From strategy. First, analyze the strategy and concept. The idea of ​​development can stem from the concept of the enterprise, or from the direction of strategic development. Or maybe you've come up with something new that can take your company forward. But the idea must correspond to the concept of the company, its essence.

If you are engaged in the production of mushroom products, then you should not direct the development of the enterprise towards the provision of transport services to the population. This is not your concept, not your profile. It is better to look for other ways to grow the company.

Expansion – or new business?

But there may be exceptions. If your business concept has run its course and you want to change it. In this case, you can create a new concept that is more suitable for existing conditions. This will be a new business, not development and expansion.

But still, think about it: is it worth radically changing your field of activity?

Until now you have specialized in growing fresh oyster mushrooms, for example. You can grow due to production volumes. Build new workshops and expand. Or diversify your assortment. Canned mushroom, dried, fresh - give customers a choice.

But you can switch to related activities. Mycelium production – how do you like this option?

What do you do with spent mushroom blocks? Do you recycle? Are you briquetting? What if we expand these options to certain types of businesses? Moreover, your technology has already been developed.

Economic justification for the idea

Just like when writing a business plan, you need to figure everything out. Your idea must be effective. It should bring you income. Therefore, it is necessary to evaluate costs and compare them with the planned return. Is it worth it? Were you able to take into account and predict everything? From what sources will you finance your project?

Create a Marketing Plan

Any expansion involves either an increase in production volumes, or the development of new markets, or the improvement of a product.

Are you sure that your product is needed by your consumers? Will they buy it? Have you conducted a market analysis? Can you guarantee that there is demand for your products? How do you plan to stimulate demand and attract customers? How will your product reach your consumer's door?

Be consistent

The biggest mistake many entrepreneurs make is being scattered. Therefore, do not try to embrace the immensity. Don't plan too much. You only need one direction of growth, one project, one business, one point of effort.

Be consistent and do one thing at a time. If you bite too much, you run the risk of not being able to chew enough and choking to spit it out.

The work of drawing up an annual business development plan is part of the business planning process. It is carried out according to the same rules as drawing up a business plan. But it is aimed at developing and improving the company. And it is carried out in accordance with the concept of your company.

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.