Coaching "medium-term planning". Medium-term and current planning Short-term and medium-term plans of the enterprise

3. Long-term, medium-term and current planning.

Before considering strategic planning, let's analyze planning as a whole.

Planning- this is the formation of an image of the future in the mind of the subject. This is a prerequisite for the implementation of the goals. Planning is one of the most important management functions.

Purpose of planning- Ensuring the achievement of the intended goals, the fulfillment of the tasks set. Therefore, the plan should provide for a mechanism for prompt adaptation of planned decisions to a specific situation. Such a mechanism causes a close connection between long-term and short-term plans.

The planning process consists of at least five stages: 1) forecasting, 2) finding out and choosing development options, 3) formulating goals, 4) developing an action program and drawing up a work schedule, 5) budgeting (budgeting).

General rules for effective planning:

1. Effective planning must necessarily start at the top. All plans must be coordinated and agreed upon at the senior management level. But success will not be possible without the involvement of lower levels of management personnel.

2. Planning cannot be left to chance. The value of planning lies in having a systematic approach to solving problems, in anticipating the difficulties of tomorrow, and in identifying and seizing long-term opportunities.

3. Effective planning requires reliable information. Often the quality of the plan is directly predetermined by the quality of the analytical premises. Planning and information gathering are closely related. Comparison of actual results with plans of previous years serves as the basis for developing plans for the next year, since without taking into account such results, any plans will be useless. The implementation of plans requires constant monitoring, and, if necessary, revision and adjustment.

4. Psychological factors are essential for effective planning. Contacts between managers of various levels, between management and employees of the enterprise are very important and significant. It is necessary to strive for a common and mutual understanding between people as a guarantee of successful planning.

Depending on the term, the plans are divided into long term, medium term, short term, and for the pursued goals on prospective (strategic), current (tactical) and operational(although the boundaries between them are very arbitrary).

Within the framework of long-term plans (5-10 or more years), a concept for the development of the form for the future is being created. It provides for the solution of such problems as the determination of growth rates; selection of areas of activity, new generations of products and services; profit maximization; export expansion, etc.

Long-term plans are usually developed in the form of a set of goals, targeted comprehensive programs, strategic plans, etc.

The tasks outlined in them mainly in qualitative terms are specified in terms of time, resources, performance in medium term plans ( are compiled from 1 to 5 years) in quantitative terms (including financial ones).

Forward (or strategic) planning- an integral element of strategic management. Usually long-term planning is interpreted quite broadly. Perspective management is considered as an integral process of preparation and decision-making; formulation of goals and certain ways to achieve them; study of the consequences of decisions already made or being made; the process of developing goals and directions for their achievement, etc.

Long-term planning is the process of developing a strategy and the main methods for their implementation.

Long-term e planning is an adaptive process, which results in regular adjustment of decisions drawn up in the form of plans, as well as a revision of the systems of measures for the implementation of these plans based on continuous monitoring and evaluation of ongoing changes in the activities of the enterprise.

Long-term planning is a system of the whole variety of types of planned activities in an enterprise. It can be long-term, medium-term, operational and functional. The meaning of strategic planning is the process of modeling the future, in relation to which goals must be defined and the concept of long-term development formulated.

It often happens that long-term planning as a special form of strategic management is limited to the process of developing a strategy and forming the strategic policy of an enterprise. Sometimes a policy of enterprise priorities is formed. But in a broader sense, long-term planning is a unity of developing goals and preparing decisions with the definition of specific ways to implement them.

A distinctive feature of long-term planning is its flexibility, which is determined by the flexibility of planning horizons. A long-term policy is developed for a predetermined time horizon. The planned horizon depends largely on the scale of the enterprise, on its size. The functional areas of the enterprise's activity have a great influence on the duration of the planned horizon. Thus, we should talk about the deadline for planning at each specific enterprise approximately for specific types of its activities.

The purpose of long-term planning is to give a comprehensive scientific justification for the problems that a company may face in the coming period, and on this basis to develop indicators of the company's development for the planning period (Fig. 1).

When developing a long-term plan, it is based on:

analysis of the development prospects of the company, the task of which is to identify trends and factors influencing the development of relevant trends;

analysis of positions in the competitive struggle, the task of which is to determine how competitive the company's products are in different markets and what the company can do to improve the results of work in specific areas if it follows optimal strategies in all activities;

choosing a strategy based on an analysis of the company's development prospects for various types of activities and determining priorities for specific types of activities in terms of its efficiency and resource availability;

analysis of directions for diversification of activities, search for new more efficient shafts of activity and determination of expected results.

prospects

		Strategy



Budget/current programs		Budget/Strategic sky programs

Execution by divisions		Execution by projects

Operational control		Strategic control

Fig.1.

When choosing a strategy, it must be borne in mind that new strategies, both in traditional industries and in new business areas, must correspond to the accumulated potential of the company.

Perspectives and goals are linked to form a strategy. The current program guides operational units in their daily work to ensure ongoing profitability; strategic programs and budgets lay the foundation for future profitability, which requires the creation of an execution system based on project management.

The long-term plan is expressed by the corporation's strategy. It contains decisions regarding areas of activity and the choice of new directions. It can also list major projects and set their priorities. It is developed at the level of senior management. Usually the long-term plan does not contain quantitative indicators.

Medium-term and current (budget) planning

Medium-term plans most often cover a five-year period as the most appropriate period for the renewal of the production apparatus and product range. They formulate the main tasks for a specified period, for example:

the production strategy of the company as a whole and of each division (reconstruction and expansion of production capacities, development of new products and expansion of the range);

sales strategy (the structure of the sales network and its development, the degree of control over the market and the introduction to new markets, the implementation of activities that promote sales expansion);

financial strategy (volumes and directions of investments, sources of financing, structure of the securities portfolio);

personnel policy (composition and structure of personnel, their training and use);

determination of the volume and structure of the necessary resources and forms of material and technical supply, taking into account intra-company specialization and cooperative production.

Medium-term plans provide for the development in a certain sequence of measures aimed at achieving the goals outlined by the long-term development program.

The medium-term plan usually contains quantitative indicators, including in relation to the allocation of resources. It provides details by product, investment and funding sources. It is developed in production departments.

Current planning is what the manager in the enterprise does on a daily basis.

Current planning is carried out through detailed development (this can be either for a day or for a month, half a year, but usually for one year) operational plans for the company as a whole and its individual divisions on an international scale, in particular marketing programs, research plans , plans for production, logistics.

The main links of the current production plan are calendar plans (monthly, quarterly, semi-annual), which are a detailed specification of the goals and objectives set by long-term and medium-term plans. Production schedules are compiled on the basis of information about the availability of orders, their availability of material resources, the degree of utilization of production capacities and their use, taking into account the stipulated deadlines for the execution of each order. Production schedules include expenditures for the reconstruction of existing facilities, replacement of equipment, construction of new enterprises, and training of the workforce. Sales and service plans include product exports, overseas licensing, technical services and maintenance.

Operational plans are implemented through a system of budgets or financial plans, which are usually drawn up for a year or for a shorter period for each individual unit - profit center, and then consolidated into a single budget, or financial plan of the company.

The budget is formed on the basis of the sales forecast (mainly the supply of orders and the allocation of resources) that is necessary to achieve the financial indicators planned by the plan (for example, such as sales, net income and rate of return on invested capital). When compiling it, first of all, indicators developed in long-term or operational plans are taken into account.

Through the budget, the interconnection of long-term, current and other types of planning is carried out.

The budget of the production department is an expression of the operational plan in monetary units; it seems to link the operational and financial plans, making it possible to foresee the final result of the activity, i.e. size and rate of return.

Budgeting is usually carried out by different services or special sectors. Special committees, consisting of top administrators, consider the already prepared budget. The manager of the production department approves the budget and is responsible for the effectiveness of the methods for its development.

The basis of the budget is the sales forecast and the calculation of production costs. Based on the sales forecast, plans for production, supply, stocks, research, capital investment, financing, and cash receipts are drawn up. The company's budget covers all aspects of its activities and is based on the operational plans of the company's departments, so it also serves as a means of coordinating the work of all parts of the company.

Bibliography

1. Auth. Meson, Albert, Khedoury, "Fundamentals of Management". Translation from English. M.: Ed. Case, 2006

2. I.N.Gerchikova "Management" Ed. Unity, Banks and Exchanges, 2004

Management» Option No. 86 Student: Faculty ... . Effective management style on opinion of the majority of foreign experts on management) is participatory (participatory...

on Management (17)

Test work >> Management

... ON FOR EDUCATION SEI HPE All-Russian Correspondence Institute of Finance and Economics Department management... TEST ON MANAGEMENT Option ... ………………………………………………….3 2. The concept of strategic management. Development of the concept and strategy...

on Management (3)

Test work >> Management

Faculty of Economics on management Option number 10 “Corporate... This is where full-fledged HR begins - management, which implements a certain personnel strategy and ... innovations; b) to get management all levels of recognition of these ...

on Management (4)

Test work >> Management

Functions and methods of the economic mechanism management. Management is management under conditions of ... optimal solutions. The term " management" on its essence is an analogue ... to a taken person. Next on hierarchy goal management is the survival of the organization...

1)B depending on what horizon (period) of time cover the plans of the enterprise, distinguish between the following types of planning.

Long term planning covers a period of 10 to 25 years and has a problem-target character. It formulates the economic strategy of the enterprise (it is essentially an object of planning) for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. As a rule, the number of indicators in the plan is limited, and they themselves have several options. The goals and objectives of the long-term plan are specified in the medium-term plan.

medium-term plans are drawn up for two or three years. The objects of medium-term planning are 1) organizational structure, 2) production capacities, 3) capital investments, 4) financial needs, 5) R&D - research and development, etc.

Short term plans are drawn up for a year (rarely - for two years) and include specific ways to use resources in the enterprise. These plans are detailed by quarters, months, decades.

These three types of planning must be consistent with each other and not contradict each other.

2) By type of activity, production, marketing planning, investment planning, financial planning, social planning are distinguished ...

Depending on the content (indicators, objects) and (on) values (roles for the activities of the organization) planning in the process of planning activities distinguish three kinds planning: 1) strategic, 2) tactical and 3) operational.

strategic planning (orientation of the enterprise in accordance with future changes in the environment) is a set of procedures and decisions, with the help of which an enterprise strategy is developed that ensures the achievement of the goals of its functioning. A strategy is understood as a plan for the most efficient allocation of resources to achieve goals.

Process strategic planning includes defining the mission of the enterprise, formulating the goals and objectives of the functioning of the enterprise, assessing and analyzing the external and internal environment (opportunities and potential of the enterprise), developing and analyzing strategic alternatives (how the enterprise will achieve its goals), choosing the best option for a strategic plan.

In conditions of uncertainty of the external and internal environment, strategic planning in time is mainly medium or short-term.

tactical planning is a process policy development in a specific area) creating prerequisites for the implementation of new opportunities, i.e. strategic plans. The tactical plans reflect measures for expanding production and raising the technical and economic level, updating and improving the quality of products, and making the fullest use of the achievements of scientific and technological progress. On the basis of these plans, links are established between the structural divisions of the enterprise, estimates are developed by type of activity and control over their use. As a result of tactical planning, a plan for the socio-economic development of the enterprise is drawn up, which is a comprehensive program its production, economic and social activities for the relevant period.

Tactical planning covers the medium and short term.

Operational planning is the process of implementing tactical planning. It is the final stage in business planning. Its task is to specify the indicators of the tactical plan in order to organize the daily work of the enterprise and its divisions..

In the process of operational planning, the time for performing individual operations, the manufacture of individual units of products is determined, the timing for the transfer of products, semi-finished products from one workshop to another or to the buyer is established; operational preparation of production is carried out (delivery of raw materials, tools to the workplace, etc.); systematic control, accounting, analysis and regulation of the production process is carried out. Operational planning allows you to reduce interruptions in production, ensure uniform loading of equipment and space, respond in a timely manner to deviations in the technological process and ensure the efficient operation of departments. Operational planning links all elements of the enterprise into a single production organism - from the technical preparation of production to the marketing of products.

Strategic planning- vision of the enterprise in the future, its place and role in the economy and socio-economic structure of the country, as well as the main ways and means to achieve this new state.

We are talking about the forms and methods of implementing the adopted strategic decisions. on the basis of their linking with each other, appropriate resource provision and the choice of optimal methods for their implementation, designed for a long period of time. It follows from the above that strategic planning - an organizational system of methods for implementing strategic decisions in an enterprise. It is characterized, firstly, by the fact that in terms of its duration it is of a “foreseeable” nature, and secondly, the subject of its planning is the main basic processes of enterprise development aimed at increasing its socio-economic potential. The foreseeable nature of strategic planning is determined both by the development of the external environment and the onset of some internal events that significantly change the strategic environment for the functioning of the enterprise.

Strategic planning is a product of the market economy system. Why? This is due to many circumstances. Let's name the main ones:

Competition inherent in the market system of management, which necessitates the development of an appropriate direction for the development of the enterprise's economy. This is achieved by adopting strategic guidelines for the development of the enterprise, and strategic planning itself is aimed at linking resources with strategic guidelines and determining ways to implement them. The latter allows the enterprise not only to avoid risks or, at least, to mitigate their negative consequences, but also to ensure further growth;

Dynamic development of scientific and technological progress, leading to fundamental transformations of production and enhancing its impact on the competitiveness of the enterprise. It requires foreseeing its results and taking measures in advance to use them or reorient the activities of the enterprise.

If the strategy of an enterprise is a certain vision by an economic entity of the place and role of an enterprise in the market of goods sold by it, then strategic planning is a specific indication of the way to achieve this state. Strategic planning is based, on the one hand, on the goals and objectives set during the development of the strategy, and on the other hand, on the basis of making forecasts in various areas of social development (economics, science, engineering and technology, etc.).

Thus, we can say that strategic planning is a means of implementing the enterprise strategy, it is aimed at finding the necessary resources and ways to achieve the goals arising from the adopted development strategy. In essence, this is the linking of goals and resources to achieve them.

Since the development strategy is determined by each enterprise, the adopted strategic plan in the course of planning gives the enterprise certainty and at the same time individuality. At the same time, certainty cannot be unchanged, since it follows from a strategic setting. It can be adjusted in connection with changes in the economic environment.

Strategic planning is entirely the prerogative of the top management of the enterprise. The duration of the planning period, which covers strategic planning, is usually 10-15 years. The choice of such a duration is determined by a number of reasons, and above all by the fact that during this period usually there are: 1) a change in the fixed assets of the enterprise, 2) fundamental changes in science and technology (new technologies appear), 3) a change in the tastes (consumers) of the population towards new types of products and services, etc.

Based on strategic planning, long-term (medium-term) planning for a period of 3-5 years. In it, the installations (i.e. goals and objectives) made in strategic planning, as it were, receive their economic justification and clarification, taking into account the trends in the development of the economic situation for the next 3-5 years.

Based on these plans, short term planning. Its concrete expression is development plans from 1 to 3 years. Their peculiarity lies in the fact that the indicators of the next year are adjusted quarterly, and the second and third years - every six months or annually. This is done in order to so that the planned indicators more fully reflect the ongoing changes in the environment(economics, politics, technology, competition, etc.) and as a result, the effectiveness of the plans drawn up would increase.

Due to the dynamism of the processes taking place in the activities of the enterprise and the country, it is necessary to carry out ongoing planning. Its result is short-term plans (usually for a year) taking into account current trends in supply and demand. In them, indicators are set for the year, broken down by quarters. These plans are rolling, i.e. for the first 3 months, the indicators are set rigid, unchanged, and in the next 9 months they are adjusted as the situation changes. Compared to short-term plans, they are more detailed, especially in terms of the movement of production and inventories, pricing, production costs, etc. In fact, they link the tasks of various enterprise services.

But closer coordination of various enterprise services takes place (is implemented) in scheduling which is usually valid for 10 days. These are, in essence, programs for the movement of the product and all (details and) factors of production, indicating specific dates and services responsible for a particular type of activity (time of shipment, etc.).

Depending on the field of activity, they distinguish between production planning, financial planning, (investment) planning of social development

Any company should apply both long-term and short-term planning. For example, when planning the production of a product as one of the most important elements of a market strategy, it is advisable to apply long-term and operational planning in combination, since planning the production of a product has its own specific features and is determined by the goal, the timing of its achievement, the type of product, and so on.

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

Main areas of long-term planning:

- organizational structure;
- production capacity;
- capital investments;
- need for financial resources;
- Research and development;
- market share and so on.

short term planning can be calculated for a year, six months, a month, and so on. The short-term plan for the year includes the volume of production, profit planning and more. Short-term planning closely links the plans of various partners and suppliers, and therefore these plans can either be coordinated, or certain points of the plan are common to the manufacturing company and its partners.

Of particular importance for the enterprise is a short-term financial plan. It allows you to analyze and control liquidity, taking into account all other plans, and the reserves included in it provide information on the necessary liquid funds.

Short-term financial planning consists of the following plans:

1. The next financial plan: income from turnover, current expenses (raw materials, wages), gains or losses from current activities.
2. The financial plan of the neutral area of the enterprise: income (sale of old equipment), expenses, gains or losses from neutral activities.
3. Loan plan.
4. Capital investment plan.
5. Plan to ensure liquidity. It covers the gains or losses of previous plans: the sum of the gains and losses, the available liquidity, the liquidity reserve.

In addition, the short-term plan includes: a plan for turnover, a plan for raw materials, a production plan, a plan for labor, a plan for the movement of stocks of finished products, a plan for realizing profits, a credit plan, an investment plan, and more.

Stages of drawing up a short-term plan:

1. Analysis of the situation and problems.
2. Forecasting future conditions of activity.
3. Setting goals.
4. Choosing the best option.
5. Making a plan.
6. Adjustment and linkage.
7. Specification of the plan.
8. Implementation of the plan.
9. Analysis and control.

Tactical.

strategic,

types of planning:

long term
medium term
short term .

Strategic plans usually cover a long period - 10-15 years, have long-term consequences and require significant resources.

Strategic Marketing Plan

But in Russian practice, characterized by high uncertainty, in many organizations they are based on medium-term plans.

"operational planning

several stages (Fig. 2):

1 stage.

2 stage.

3 stage.

12Next ⇒

An organization's strategy is a set of its main goals and the main ways to achieve them.

Tactical.

strategic,

The medium-term specifies the targets set by the long-term plan. They are designed for the duration of plans from 3 to 5 years.

The principle of flexibility - the planning process is able to change its direction.

The principle of continuity - the planning process is carried out constantly, the developed plans continuously follow one after another;

Participatory planning is called participatory planning. This allows employees to better understand the activities of the organization, the plans of the organization become the personal plans of the employees;

The principle of participation means that each employee of the organization is a participant in planned activities, regardless of the position and function performed by him. That is, the planning process should involve all those directly affected by it;

The principle of unity, which suggests that planning in an organization should be systemic;

Organizations use different types of planning.

Depending on the period of time for solving problems, the following are distinguished: types of planning:

long term
medium term
short term .

Long-term covers a period of time from 10 to 25 years; in the conditions of Russian practice of 5 years or more.

Short-term planning is the development of plans for 1-2 years, most often these are annual plans. These plans include specific ways to use the organization's resources and are detailed quarterly and monthly.

Depending on the direction and nature of the tasks to be solved, planning is usually divided into 2 types:

To develop an organization's strategy means to determine the general main direction of its activity. The strategy is developed in the process of strategic planning. The strategic plan is considered as the highest level of the plan. For example, for a car company, the strategic plan might be to build a new manufacturing facility.

Strategic plans usually cover a long period - 10-15 years, have long-term consequences and require significant resources. But in Russian practice, characterized by high uncertainty, in many organizations they are based on medium-term plans.

Strategic and long-term planning are different processes.

Strategic planning is not a function of time, but a function of direction. It includes a set of global ideas for the development of an organization. The top management of the organization is responsible for developing the strategy.

Tactical planning follows strategic planning and can be seen as the second stage of the overall planning process. Tactics means making plans for how the strategic plan is implemented.

For example, the strategic plan involves the construction of a new enterprise for the processing of agricultural products.

The tactical plan, in this case, will include decisions such as the location of this enterprise, the type of product, the management system, etc.

Tactical planning usually covers the short to medium term. Responsible for the development of tactical plans are middle and grassroots managers.

Thus, strategic planning answers the question of what the organization wants to achieve, and tactical shows how the organization should achieve this state.

Long-term planning is a way to simply lengthen the planning period.

That is, the difference between strategic and tactical planning is the difference between ends and means.

Often, instead of the term tactical planning, the term is used. "operational planning to emphasize that this is the planning of individual operations of the organization's activities in the short and medium periods. Production planning, marketing planning, organization budgeting - all this is operational planning.

Organizational activities related to planning can be divided into several stages (Fig. 2):

feedback (corrective information)

Fig.2 The planning process in the organization

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

2 stage. Implementation of plans is the activity of implementing planned decisions. The results of this activity are the real performance indicators of the organization.

3 stage. Results control. At this stage, the actual results are compared with the planned indicators. If necessary, corrective actions are developed.

Thus, the planning process is the first stage of the overall activities of the organization.

As noted, the result of the planning process is a system of plans.

12Next ⇒

Finance and credit / Short-term financial policy of the company / 1.3. Short-term and long-term planning in the enterprise

Short-term and long-term planning ensures the consistent achievement of the goals of the enterprise, and in order to organize the successful functioning of the planning system, it is necessary to create the following background:

1) personnel, including the readiness of management to manage the enterprise within the framework of a planning system based on clearly formulated goals and management principles. The choice of goals and the establishment of ways to achieve them are directly included in the planning process. Successful planning requires trained planners, the lack of which in the modern period is found in most Russian enterprises;

2) organizational, i.e. viable organization of the enterprise. The enterprise needs an established organizational planning mechanism. The governing bodies and organizational units that form the planning and organizational pyramids, respectively, must overlap each other. From the point of view of external factors, planning involves forecasting market conditions, and from the point of view of internal factors, the coherence of the work of all departments of the enterprise. In general, planning involves the organizational unity of the enterprise;

3) methodological, i.e. the system of plans developed at the enterprise, the established methodology for their development and the experience of their application. Most enterprises independently develop planning methodological documentation, including specific forms of plans, deadlines for their approval and implementation, controls, etc. General methodological documents are also used, which are most often recommended by state bodies, for example, for small enterprises to receive benefits provided by law, or banks in order to obtain loans;

4) informational, i.e.

call me back

availability of an effective tool for collecting, processing and transmitting planning and control information. This is a management and financial accounting system, a forecasting and analytical system, an advertising and sociological service, an electronic data processing system, etc.

The complexity of planning in a market economy is exacerbated by the fact that some economic processes at the macro level, such as crises caused by political instability, frequent changes of government, financial shocks and strikes, do not lend themselves to precise planning at all. In addition, many microeconomic indicators that characterize the market as a whole, the activities of competitors, demand volumes, etc., do not have high reliability and accuracy.

When organizing their business, entrepreneurs plan their activities from the development of a business plan that allows them to assess the prospects of the business they have begun and give a rationale for the entrepreneurial project. For most banks business plan is a mandatory document for granting loans. A similar requirement is put forward by the Moscow Government when granting benefits to small businesses. This plan has no strictly regulated time limits. For some enterprises (Sberbank of Russia), a business plan is a mandatory annual form of management activity that differs little from an annual plan (unlike the latter, a business plan is not necessarily drawn up at the beginning of a calendar year). Most often, a business plan is developed in connection with the opening of an enterprise or changes in its production, marketing and other activities.

planning horizon name the time period (month, quarter, year, etc.) for which the implementation of the planned task is calculated. The choice of a specific planning horizon depends on many factors, the main of which are the following:

1. the average time from the appearance of an idea to its implementation - the time cycle of an entrepreneurial project;

2. the duration of the impact of decisions on the organization, i.e. the period of being bound by these decisions;

3. the degree of predictability of the future, i.e. during which time it is possible to predict the sustainable development of the project.

Therefore, depending on the planning horizon, long-, medium- and short-term planning is distinguished. Most American and British companies use five-year plans, while three-year plans are more common in Japan. This is due to the fact that Japanese enterprises operate in conditions of greater uncertainty, and in the US and the UK, the planning horizon is longer because the external environment of companies is more stable and less competitive. Until the early 1990s, domestic enterprises used plans with a variety of planning horizons. At present, the annual plan is most often used as a type of current (operational) planning.

Thus, most of the plans being developed have clear time limits.

Depending on the validity period, as well as on the planning horizon, there are long-term (prospective), medium and short-term planning. Long term plan, as a rule, is designed for a period of 5 to 15 years and provides for the formation of long-term goals of the enterprise, as well as the adoption of decisions aimed at the best distribution of its resources based on long-term forecasts. This type of planning has two important foundations: the introduction of innovations and the integration of innovative strategies of a business unit. An example of long-range planning is general target planning, determining the general goals of the enterprise and which include the setting of all general economic and non-economic tasks of the enterprise. Target planning determines the areas of activity, the industry profile of the enterprise, the most important cost goals (financial results, liquidity) and social goals (social position, behavior model in relation to personnel, business partners, the state, the image of the enterprise), as well as key expected outcomes.

Another type of long-term planning is enterprise strategic plan, which outlines the strategic goals of the enterprise and the main guidelines for achieving them - planning for the growth and development of the enterprise, innovative planning. Strategic planning includes three interrelated tasks: developing the mission of the enterprise, presenting the mission in the form of long-term and short-term tasks, and developing a strategy to achieve the goals. Long-term planning is also investment projects— plans for capital investments directed to the creation of new production capacities or to the modernization of existing production. Sometimes the period for which such projects are developed coincides with the service life of the production facilities being created. Firms can also plan portfolio investments, the mechanism of preparation and decision-making of which has its own tools. A long-term plan can be built on the principle of coordinating several medium-term and short-term plans. At the same time, the plans for the coming years of the enterprise's activity are more detailed.

Medium term plans developed for a period of 1 to 5 years. Compared to long-term plans, these plans are more detailed, contain more quantitative indicators and emphasize the allocation of resources. The objects of medium-term planning are the organizational structure of the enterprise, production capacities, capital investments, the need for financial resources, research, development, etc. In domestic economic practice, the medium-term plan, as a rule, is an integral part of the long-term plan. The advantage of such planning is that, firstly, the separation of strategic plans from quantitative projections allows you to isolate strategic issues, and, secondly, the shortening of the quantitative plan horizon gives greater credibility to long-term projects. financial planning for a period of more than 3 years loses value, since the uncertainty increases significantly.

short term planning calculated for a period of up to 1 year (including a year, six months, a month or less). An example of short-term planning is a turnover plan, a production plan, a labor plan, a plan for the movement of stocks of finished products and an estimate of costs. Short-term planning closely links the plans of various partners and suppliers, and therefore all these plans are either coordinated, or some of their moments are common both for the manufacturing company itself and for its partners. Short-term planning acts in the form of current and operational (operational production) plans.

In the current plan all activities of the enterprise (production, sales, research and development, supply, marketing, financial accounting, etc.) and the work of all its structural divisions (branches, workshops, sites) for the current financial year are linked. Such plans are developed in detail for each functional unit in the form budgets, in which certain resources are allocated for the implementation of planned tasks. The totality of budgets is reflected in annual financial plan, in which cash flows, profits and losses are planned, the state of the balance sheet of the enterprise is reflected.

Operational plans are aimed at solving specific issues of the enterprise's activities in the short term. They have a narrower focus, a high degree of detail and are characterized by a wide variety of techniques and methods used.

1. According to the degree of coverage - general, private.

3. Subjects of planning - target, planned means, program, action planning.

4. According to the form of execution - text and graphics.

5. According to the form of functioning - global, contour, detailed.

6. According to the depth of planning - sales, production, procurement, investment, finance, personnel.

7. By terms - short-term, medium-term, long-term.

In addition to the above types of plans, there are the following:

1. Structural and organizational - planning the location of the enterprise, planning production, planning the areas of activity of departments, sections.

2. Financial plans - costs, pre-production, cost and income plan, cash plan, balance plan.

Perspective and strategic plans depending on the validity period, plans are divided into long-term, medium-term, short-term, and according to the goals pursued - into strategic, tactical and operational (although the boundaries between them are very conditional). Long-term and medium-term plans are combined into the category of long-term plans developed for a period of more than one year. Within the framework of long-term plans (5-10 or more years), a company development concept for the future is created. It provides for solving such problems as the choice of areas of activity, diversification directions, new generations of products and services, ways to maintain or improve market positions, maximize profits; expansion of exports, development of research and development, increase in potential (based on technical re-equipment, reconstruction), etc. Long-term plans are usually developed in the form of a set of goals, targeted comprehensive programs, strategic plans, etc. The tasks outlined in them mainly in qualitative terms are specified in terms of time, resources, and performers in medium-term plans (composed from 1 year to 5 years) in quantitative indicators (including financial ones). Thus, medium-term plans are a projection of long-term plans for the coming years, detailing their interval indicators into point ones; more aggregated - in less aggregated.

Target complex programs To solve new promising cross-functional strategic problems within the organization, special targeted integrated programs (TsKP) are being formed and implemented.

CCUs are a set of interrelated organizational, financial, technical, social and other activities centrally provided with resources. They differ in functional orientation (economic, technical, social, etc.) and implementation timeframes (medium-term - from 1 to 5 years; long-term - over 5 years).

The development of a target program begins with the formulation of the problem and the purpose of its solution; then a predictive scenario is created; a "tree" of goals is being built; criteria for their achievement are formulated; resources are allocated; tasks are specified; governing bodies are formed.

Such activities may include scientific and applied research, experimental design, sample testing, the creation or reconstruction of facilities, the introduction of new forms and methods of management. An important role in the success of the program is its reliable resource support.

Business plan A specific form of organizational plans today is the business plan. Usually it is drawn up for 5 years or at its creation, or at turning points in its existence, for example, when expanding the scale of activities, issuing securities, attracting large loans, etc. Often these events are aimed at foreshadowing serious changes in the external situation. Although many points of the business plan are scrupulously calculated, success in its implementation is far from obvious.

The purpose of the business plan is to orient the company's business activities in accordance with the needs of buyers and opportunities to obtain resources, determine its specific types, markets.

A modern business plan consists of the following main sections and elements:

Title page - contains basic information about the company and the developer, the name of the business.

Summary - this section contains a brief description of the business plan, its main parameters.

Characteristics of the company - basic financial and legal data.

Characteristics of a new product (if any) - a description of the characteristics of a new product, its production technology.

Marketing and sales policy - information about the market for a new product / service, the audience of potential consumers.

Production plan - a description of the technology for the production of a new product, the calculation of its cost.

Financial plan - a description of the investment costs of the project, the revenue and expenditure parts of the project, tax payments.

Project risks - this section of the business plan describes all the possible risks that the project may face; risk management methods.

Features of current plans Current (tactical) planning is represented by short-term and operational plans covering a period of up to a year. They provide for the actions necessary to achieve the strategic goals within a given period, and the persons responsible for this. Short-term plans are usually drawn up in the form of budgets and estimates, linking the main activities of the organization and its subsection research institutes and serving as a tool for managing material and financial flows.

Operational plans are formed by the production and dispatching department for the enterprise as a whole, individual divisions and services.

As part of operational planning, the following types of planned targets are developed:

1) task for the quarter (broken down by months) for each division, which determines:

Product range, batch size, release sequence, etc. taking into account the possibility of implementation at each workplace;

Needs for all types of resources;

2) calendar plan for the quarter (broken down by months) for departments with complex technology (reflects the types, place and timing of work on the production of specific products).

3) individual tasks (broken down by weeks) for each workplace, determining the amount of work for the month. Developed by the immediate supervisor of this employee.

Long term planning.

In shift-daily tasks, a specific nomenclature and quantity of manufactured products are listed. The shift-daily task simultaneously solves the problem of regulating and adjusting production activities. For the implementation of operational plans, tasks are developed for design, reconstruction, technical re-equipment or expansion of production; additional opportunities are being sought to attract resources; the most expedient distribution of work in time is determined.

Types and stages of planning

The type of planning is due to the nature of the tasks that the enterprise sets for itself, and the possible timing of their solution. Accordingly, planning is divided into long-term (10 - 15 years), medium term (35 years), short term or current (1 - 2 years) and operational (from one to 10-12 working days).

Medium term plans most often cover a five-year period as the most appropriate period for the renewal of the production apparatus and product range.

They formulate the main tasks for the specified period:

the production strategy of the enterprise as a whole and of each division (reconstruction and growth of production capacities, development of new products and expansion of the range);
sales strategy (the structure of the sales network and its development, the degree of control over the market and the introduction to new markets, the implementation of activities that help increase sales);
financial strategy (volumes and directions of investments, sources of financing, structure of the securities portfolio);
personnel policy (composition and structure of personnel, their training and use).

Along with this, the volumes and structure of the necessary resources and forms of material and technical supply are determined, taking into account intra-company specialization and cooperative production.

Medium term plans provide for the development in a certain sequence of measures aimed at achieving the goals outlined by the long-term development program.

medium term plan usually contains quantitative indicators of products, data on capital investments and sources of financing. It is developed in the production departments of the enterprise with a focus on eliminating the so-called bottlenecks, i.e. on such areas of activity where the possibilities of influencing the overall results are most limited.

The functional divisions of the enterprise are responsible for developing plans for the development of their divisions in terms of production capacity, labor, profit, marketing, and finance. Enterprise level medium term planning carry out on individual projects, develop plans for scientific research, marketing, production, commissioning of labor capacities and a financial plan. *

* "Management in an industrial enterprise." The authors:L.I.Koshkin, A.E.Khachaturov, I.S.Bulatov

1. There is no universal strategic formula
		download and read page pages from 574 to 589: https://yadi.sk/d/a7MCIbyGcQyXF * ******************* To read the book, install the program: Download WinDjView-0.5 (508Kb) and crack WinDjVie-0.5-RU.dll** (35 Kb). Place in one folder. To change the interface language in the program menu, select "View" - Language - Russian.
buy:
http://www.ozon.ru/context/detail/id/2524842/

2. Medium-term planning is developed on the basis of strategic planning.
		download: pages 95 to 102