Annotation: Structural planning. Calendar planning. Operational management. Practical training in structural and scheduling. Tasks for control work.
2.1. Theoretical course
2.1.1. Structural planning
Structural planning includes several stages:
- splitting the project into a set of individual works, the implementation of which is necessary for the implementation of the project;
- building a network diagram that describes the sequence of work;
- evaluation of the time characteristics of work and analysis of the network diagram.
The main role at the stage of structural planning is played by the network schedule.
network diagram is a directed graph, in which the vertices indicate the work of the project, and the arcs indicate the temporal relationships of the work.
The network diagram must satisfy the following properties.
- Each job corresponds to one and only one vertex. No work can be represented twice on a network diagram. However, any job can be divided into several separate jobs, each of which will correspond to a separate vertex of the graph.
- No job can be started until all immediately preceding jobs have been completed. That is, if arcs enter a certain vertex, then the work can begin only after the end of all the works from which these arcs exit.
- No work that immediately follows some work can begin before the moment of its completion. In other words, if multiple arcs leave a job, then none of the jobs that include those arcs can start before the end of that job.
- The beginning and end of the project are indicated by works with zero duration. Such work is called milestones and mark the beginning or end of the most milestones project.
Example. As an example, consider the project "Development software package". Let's assume that the project consists of works, the characteristics of which are given in Table 2.1.
| Job number | Job title | Duration |
|---|---|---|
| 1 | Start of the project | 0 |
| 2 | Formulation of the problem | 10 |
| 3 | Interface development | 5 |
| 4 | Development of data processing modules | 7 |
| 5 | Development of the database structure | 6 |
| 6 | Populating the database | 8 |
| 7 | Software debugging | 5 |
| 8 | Testing and bug fixing | 10 |
| 9 | Compilation of program documentation | 5 |
| 10 | Project Completion | 0 |
The network diagram for this project is shown in Figure 2.1. On it, the vertices corresponding to ordinary work are circled with a thin line, and project milestones are circled with a thick line.
Rice. 2.1.
The network diagram allows you to find the critical activities of the project and its critical path by the given values of the duration of the work.
critical is such work for which a delay in its start will lead to a delay in the completion of the project as a whole. Such work does not have a margin of time. Non-critical activities have some slack, and within that slack, their start may be delayed.
critical path- this is the path from the initial to the final vertex of the network diagram, passing only through critical works. The total duration of critical path activities determines minimum time project implementation.
Finding the critical path is reduced to finding critical activities and is performed in two stages.
- calculation early start time each work of the project. This value indicates the time before which the job cannot be started.
- calculation late start time each work of the project. This value indicates the time after which the work cannot be started without increasing the duration of the entire project.
Critical jobs have the same early and late start time value.
Let us designate - the time of the work execution, - the early start time of the work, - the late start time of the work. Then
where is the set of jobs immediately preceding the job . The early start time of the project is assumed to be zero.
Since the last activity of the project is a milestone of zero duration, its early start time is the same as the duration of the entire project. Let's denote this value. Now taken as late start time latest work, and for the rest of the work, the late start time is calculated by the formula:
Here is a set of works immediately following the work .
Schematically, the calculations of the early and late start times are depicted, respectively, in Fig. 2.2 and fig.2.3.
Rice. 2.2.
Rice. 2.3.
Example. Let's find the critical jobs and the critical path for the project "Development of a software package", the network schedule of which is shown in Fig. 2.1, and the duration of the work is calculated in days and is given in Table 2.1.
First, we calculate the early start time of each job. Calculations start from the initial and end with the final work of the project. The process and results of calculations are shown in Figure 2.4.
The result of the first stage, in addition to the early start time of work, is the total duration of the project 
.
At the next stage, we calculate the late start time of work. Calculations start in the last job and end in the first job of the project. The process and results of the calculations are shown in Figure 2.5.
Rice. 2.4.
Rice. 2.5.
The summary results of the calculations are given in Table 2.2. Critical works are highlighted in it. The critical path is obtained by connecting the critical activities on the network diagram. It is shown by dotted arrows in Fig. 2.6.
| Work | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Early start time | 0 | 0 | 10 | 16 | 10 | 16 | 24 | 29 | 29 | 39 |
| Late start time | 0 | 0 | 12 | 17 | 10 | 16 | 24 | 29 | 34 | 39 |
| Reserve time | 0 | 0 | 2 | 1 | 0 | 0 | 0 | 0 | 5 | 0 |
As well as its internal administrative and economic structure. Each structural unit develops its own plan, which ultimately boils down to overall plan enterprises. A well-functioning system for collecting information from each service is needed for more accurate planning. This is a complex process, but its debugging leads to forecasting with the smallest percentage of deviations from the actual data in the future, which reduces the risk of negative factors that affect the decline in the financial result as a whole.
As a rule, the situation sometimes develops in such a way that one service of the enterprise is not aware of what the other is responsible for.
These structural subdivisions work according to one task, specified in the plan, which connects them. The most effective planning direction is one that takes into account all the necessary rules, namely:
- justification of all elements and stages of the plan;
- control over the precise execution of the plan by its participants;
- constant accounting and control, as well as making adjustments to the plan and its implementation.
Plans can be grouped as follows.
- general company;
- workshops;
- plans of work of structural divisions.
By types of products, works, services:
- mastered production;
- mastered production;
- planned for development in the future.
Business plan The company has the following structure:
- a brief description of the business plan;
- business strategy ( management structure, business organization, goals regarding the quality and types of products, qualification training of personnel);
- marketing strategy and definition of sales markets (analysis of the competitive environment, consumer demand, identification of strengths and weaknesses of the business, efficiency of the economic sector);
- operation and production (development plans, assessment of production capacities, etc.);
- management process (quantitative and qualitative indicator of the management team);
- financial policy (determination of cash flows, the level of profitability of production, etc.);
- certain risk factors (the presence of technical and financial risks, the calculation of the break-even point and coefficients characterizing the financial condition);
- applications.
Structural planning
Structural planning includes several stages:
1. splitting the project into a set of individual works, the implementation of which is necessary for the implementation of the project;
2. building a network diagram that describes the sequence of work;
3. evaluation of the temporal characteristics of work and analysis of the network diagram.
The main role at the stage of structural planning is played by the network schedule.
network diagram is a directed graph, in which the vertices indicate the work of the project, and the arcs indicate the temporal relationships of the work.
The network diagram must satisfy the following properties.
1. Each job corresponds to one and only one vertex. No work can be represented twice on a network diagram. However, any job can be divided into several separate jobs, each of which will correspond to a separate vertex of the graph.
2. No work can be started until all immediately preceding work has been completed. That is, if arcs enter a certain vertex, then the work can begin only after the end of all the works from which these arcs exit.
3. No work that immediately follows some work can begin before the moment of its completion. In other words, if multiple arcs leave a job, then none of the jobs that include those arcs can start before the end of that job.
4. The beginning and end of the project are indicated by works with zero duration. Such work is called milestones and mark the beginning or end of the most important phases of the project.
Example. As an example, consider the project "Development of a software package". Let's assume that the project consists of works, the characteristics of which are given in Table 1.
Table 1.
The network diagram for this project is shown in Figure 1. On it, the peaks corresponding to ordinary work are circled with a thin line, and circled with a thick line project milestones.
Rice. one. Project network diagram
The network diagram allows you to find the critical activities of the project and its critical path by the given values of the duration of the work.
critical is such work for which a delay in its start will lead to a delay in the completion of the project as a whole. Such work does not have a margin of time. Non-critical activities have some slack, and within that slack, their start may be delayed.
critical path- this is the path from the initial to the final vertex of the network diagram, passing only through critical works. The total duration of the critical path activities determines the minimum project implementation time.
Finding the critical path is reduced to finding critical activities and is performed in two stages.
1. Calculation early start time each work of the project. This value indicates the time before which the job cannot be started.
2. Calculation late start time each work of the project. This value indicates the time after which the work cannot be started without increasing the duration of the entire project.
Critical jobs have the same early and late start time value.
Let us designate - the time of the work execution, - the early start time of the work, - the late start time of the work. Then
where is the set of jobs immediately preceding the job . The early start time of the project is assumed to be zero.
Since the last activity of the project is a milestone of zero duration, its early start time is the same as the duration of the entire project. Let's denote this value. Now it is taken as the late start time of the last job, and for other jobs, the later start time is calculated by the formula:
Here is a set of works immediately following the work .
Schematically, the calculations of the early and late start times are depicted, respectively, in Fig. 2 and fig.3.
Rice. 2. Scheme for calculating the early start time
Rice. 3. Scheme for calculating the late start time
Example. Let's find the critical jobs and the critical path for the project "Development of a software complex", the network schedule of which is shown in Fig. 1, and the duration of the jobs are calculated in days and are given in Table 1.
First, we calculate the early start time of each job. Calculations start from the initial and end with the final work of the project. The process and results of calculations are shown in Fig.4.
The result of the first stage, in addition to the early start time of work, is the total duration of the project 
.
At the next stage, we calculate the late start time of work. Calculations start in the last job and end in the first job of the project. The process and results of calculations are shown in Figure 5.
Rice. four. Calculating Early Start Time
Rice. 5. Calculating the Late Start Time of Jobs
The summary results of the calculations are given in Table 2. Critical works are highlighted in it. The critical path is obtained by connecting the critical activities on the network diagram. It is shown by dotted arrows in Fig.6.
Table 2.
Rice. 6. Project Critical Path
After calculating the quantities and for each job, it is calculated reserve time :
This value shows how much you can delay the start of work without increasing the duration of the entire project.
For critical work, the slack is zero. Therefore, the efforts of the project manager should be directed primarily to ensuring the timely completion of these works.
For non-critical activities, the slack is greater than zero, which gives the manager the ability to maneuver when they start and the resources they use. Such options are possible.
1. Delay the start of work by an amount not exceeding the slack, and the resources required for the work are directed to perform the work of the critical path. This can give a reduction in the duration of critical work and the project as a whole;
2. Underloading of non-critical work with resources. As a result, its duration increases within the time reserve, and the freed resource is used to perform critical work, which will also lead to a decrease in the duration of it and the entire project.
In the given example, the project of work 3, 4 and 9 have a reserve of time according to Table 2.
scheduling
At the scheduling stage, a calendar schedule is developed, which is called Gantt chart. The Gantt chart displays the following project parameters:
1. the structure of work obtained on the basis of the network schedule;
2. the composition of the resources used and their distribution between the works;
3. calendar dates, to which the moments of the beginning and completion of work are tied.
We will consider the construction of a calendar schedule using the example of the "Development of a software complex" project. First of all, you need to decide on the resources that will be used by this project. Suppose that only performers act as resources, and they are distributed among the works according to Table. 3.
Table 3
| Job No. | Job title | Executor |
| Start of the project | - | |
| Formulation of the problem | director | |
| Interface development | Programmer1 | |
| Development of data processing modules | Programmer1 | |
| Development of the database structure | Programmer2 | |
| Populating the database | Programmer2 | |
| Software debugging | programmer1 programmer2 | |
| Testing and bug fixing | Programmer1 Programmer2 Director | |
| Compilation of program documentation | director | |
| Project Completion | - |
Let's choose a start date for the project - September 7, 2009. (Monday). When compiling the calendar schedule, only working days are taken into account. Non-working days are considered all Saturdays and Sundays, as well as official holidays, the nearest of which is November 4th.
The calendar chart (Gantt chart) is shown in Fig. 7, where rhombuses indicate milestones, solid lines indicate the duration of work, solid lines with arrows indicate the reserve of work time, dotted lines indicate the connection between the completion of previous and the beginning of subsequent work.
Rice. 7. Project schedule
Rice. 8. Graphs of resource utilization
Based on the Gantt chart can be built resource load chart. This graph shows the download percentage of a particular labor resource during the course of the project. The time interval of the project is plotted along the abscissa axis, and the total percentage of workload of the executor for all project tasks that he performs at the current time is plotted along the ordinate axis.
Typically, the performer is fully occupied with solving some task and, upon completion, moves on to the next one. This corresponds to 100% loading. However, in some cases, he can be involved in 2 or more tasks in parallel, allocating part of the working time for their solution. For example, two tasks of 50% each, that is, half a working day per task. The schedule of resource workload allows in this case to control the total employment of the performer and identify possible periods overload, when more work is scheduled for him than he can complete during the working day. This is evidenced by the total workload of more than 100%.
An example of schedules of workload of resources of the project "Development of a software complex" is shown in Fig.8. It is built on the assumption that each worker is 100% engaged in the execution of the task scheduled for him. From the graphs, it can be seen that the Director is overloaded in the period from October 16 to October 23, since two parallel jobs are assigned to him during this period. The area of its congestion is highlighted on the corresponding graph by hatching.
operational management
At the stage operational management there is a performance of work on the project and continuous monitoring of the progress of its implementation. No matter how good the original plan is, life will definitely make adjustments to it. Therefore, the tasks of the manager are:
1. tracking the actual work schedule;
2. comparison of the actual schedule with the planned one;
3. making decisions on the elimination of emerging deviations from the plan;
4. rescheduling of the project in case of significant deviations.
The first two tasks are solved using the Gantt chart. On it, parallel to the lines of the duration of the work, lines are drawn indicating the percentage of the actual completion of these works. This makes it easy to detect deviations that have occurred.
The method of eliminating the deviation depends on the available resource manager. To complete the lagging work, you can either involve additional workers(additional resources), or use the same composition of workers in overtime. In both cases, the elimination of the deviation will have to be paid by an increase in the cost of the project (previously unplanned payment for additional workers, resources and overtime).
If the deviation is such that it cannot be corrected by attracting additional and overtime resources, or an increase in the cost of the project is unacceptable, you need to redo reschedule project and do the following:
1. completed works are assigned zero duration values;
2. for partially completed work, duration values are set corresponding to the remaining amount of work;
3. structural changes are made to the network schedule in order to eliminate unnecessary work and add others that were previously unplanned;
4. recalculate the critical path and reschedule the project.
After the creation of the adjusted project, it is approved by the management and its implementation and operational management begin. This adjustment can be made several times.
test questions
1. What stages are included in the structural planning methodology?
2. What is a network diagram?
3. What properties does a network graph have?
4. What is critical work?
5. What is a critical path?
6. What are the steps in finding the critical path?
7. How is the early start time calculated?
8. How is the late start time calculated?
9. How to find critical jobs by early and late start times?
10. What is slack?
11. How can the working time reserve be used?
12. What is a Gantt chart?
13. Give an example of a Gantt chart.
14. What is the use of the resource schedule for?
15. How can resource overload be found from the resource load schedule?
16. Give an example of a resource load schedule.
17. What is the essence of the operational management process?
18. What actions should be taken when rescheduling a project in the process of operational management?
Laboratory work 1. Compilation and calculation of a network diagram
Laboratory work 2. Compilation and calculation calendar plan
Planning- this is the development and establishment by the management of the enterprise of a system of quantitative and qualitative indicators of its development, which determine the pace, proportions and trends in the development of this enterprise both in the current period and in the future.
Planning is the central link in the economic mechanism for managing and regulating production. Planning, administration and control of the activities of the enterprise in foreign practice defined by one concept « ». The relationship between planning and management can be represented as a diagram (Fig. 1).
There are several planning methods: balance sheet, settlement-analytical, economic-mathematical, graph-analytical and program-targeted (Fig. 2). balance method planning ensures the establishment of links between resource requirements and sources of their coverage, as well as between sections of the plan. For example, the balance method links the production program with the production capacity of the enterprise, labor intensity production program- with the number of employees. The enterprise draws up balances of production capacity, working time, material, energy, financial, etc.
Calculation and analytical method is used to calculate the indicators of the plan, analyze their dynamics and factors that provide the required quantitative level. Within the framework of this method, the base level of the main indicators of the plan and their changes in planning period due to the quantitative influence of the main factors, indexes of changes in planned indicators are calculated in comparison with the baseline.
Economic and mathematical methods make it possible to develop economic models of the dependence of indicators on the basis of identifying changes in their quantitative parameters in comparison with the main factors, prepare several options for the plan and choose the best one.
Rice. 1. Relationship between planning and management production activities enterprises
Rice. 2. Planning methods
Graph-analytical method makes it possible to present the results of economic analysis by graphic means. With the help of graphs, a quantitative relationship is revealed between related indicators, for example, between the rate of change in capital productivity, capital-labor ratio and labor productivity. network method is a kind of graphical analysis. By using network charts the parallel execution of work in space and time on complex objects is simulated (for example, the reconstruction of a workshop, the development and mastering of new equipment, etc.).
Program-target methods allow you to draw up a plan in the form of a program, that is, a set of tasks and activities united by one goal and timed to specific dates. Feature programs - its focus on achieving final results. The core of the program is the general goal specified in a number of sub-goals and tasks. Goals are achieved by specific performers who are endowed with necessary resources. Based on the ranking of goals (general goal - strategic and tactical goals - work programs), a graph of the "tree of goals" type is compiled - the initial base for the formation of a system of indicators for the program and the organizational structure of its management.
In terms of timing, the following types of planning are distinguished: long-term, current and operational-production (Fig. 3). forward planning based on . With its help, the prospective need for new types of products, the commodity and marketing strategy of the enterprise, but various markets sales, etc. Long-term planning is traditionally divided into long-term (10-15 years) and medium-term (3-5 years) planning.
Long term plan has a program-target character. It formulates economic strategy activities of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the perspective long-term plan are specified in medium term. Medium-term planning objects are organizational structure, production capacities, capital investments, financial requirements, research and development, market share, etc. At present, the deadlines for the implementation (development) of plans are not mandatory, and a number of enterprises are developing long-term plans for a period of 5 years, medium-term - for 2-3 years.
Rice. 3. Types of planning at the enterprise (firm)
It is developed in the context of the medium-term plan and clarifies its indicators. The structure and indicators of annual planning vary depending on the facility and are divided into factory, workshop and brigade. The main sections and indicators of the annual plan are presented in Table. one.
Table 1 Main sections and indicators of the annual plan
Specifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units (workshop, site, team, workplace). Such a plan serves as a means of ensuring the rhythmic output of products and the uniform operation of the enterprise and brings the planned targets to the direct executors (workers). Operational production planning is divided into intershop, intrashop and dispatching. The final stage of the factory operational and production planning is shift-daily planning.
In general, long-term, current and operational production planning are interrelated and form single system. A simplified procedure for developing a comprehensive firm plan includes the following main elements (Fig. 4).
Rice. 4. The procedure for developing a comprehensive plan for an enterprise (firm)
There are various signs of classification of planning by types, terms, forms and other features. From the point of view of the obligation to accept and implement planned assignments it is subdivided into directive and indicative planning. Directive planning characterized by the obligatory adoption and implementation of targets set by the parent organization for its subordinate enterprises. Directive planning permeated all levels of the socialist central planning system (enterprises, industries, regions, the economy as a whole), and fettered the initiative of enterprises. In a market economy, directive planning is used at the level of enterprises in the development of their current plans.
Indicative planning - this is the form state regulation production through the regulation of prices and tariffs, tax rates, bank interest rates for loans, the minimum level wages and other indicators. The tasks of the indicative plan are called indicators. Indicators - these are the parameters characterizing the state and directions of development of the economy, developed by the authorities government controlled. As part of the indicative plan, there may also be mandatory tasks, but their number is very limited. Therefore, in general, the plan is guiding, recommendatory in nature. In relation to enterprises (organizations), indicative planning is more often used in the development of long-term plans.
It is necessary to distinguish between long-term planning, forecasting, strategic planning, tactical planning and business planning, which are interconnected, form a single system and at the same time perform different functions and can be used independently. As noted above, advanced planning based on prediction. Forecasting is the basis, the foundation of long-term planning and, unlike it, is based on foresight, built on economic-mathematical, probabilistic and at the same time scientific informed analysis prospects for the development of the enterprise in the foreseeable future.
Strategic planning sets long-term goals and develops means to achieve them, determines the main directions of development of the enterprise (organization) and, most importantly, forms the mission of the enterprise aimed at realizing its common goal. The mission details the status of the enterprise (organization) and provides directions and benchmarks for setting goals and strategies for various levels development. tactical planning in contrast to long-term and strategic planning, it covers the short and medium term and is aimed at implementing the implementation of these plans, which are specified in the comprehensive plans for the socio-economic development of the enterprise.
Bite-mining is a kind of technical and economic planning, however, under the conditions market economy its functions have expanded significantly and it has become an independent type of planning. There are other classifications of forms and types of planning. So, according to the classification of R.L. Akoff, widely used in foreign science and practice, planning can be:
- reactive - based on the analysis and extrapolation of past experience from the bottom up;
- inactive - focuses on the current situation of the enterprise for the survival and stabilization of the business;
- preactive (proactive) - based on forecasts taking into account future changes and carried out at enterprises from the top down by optimizing decisions;
- interactive - is to design the future, taking into account the interaction of the past, present and future, aimed at improving the efficiency of the development of the enterprise and the quality of life of people.
It should be noted that planning at an enterprise (firm) is the most important element of the market system, its basis and regulator.
Long-term, current and operational planning
According to the timing, the following types of planning are distinguished: long-term, current and operational-production.
forward planning based on prediction, otherwise it is called strategic planning. With its help, the prospective need for new types of products, the commodity and marketing strategy of the enterprise for various sales markets, etc. are predicted. Long-term planning is traditionally divided into long-term (10-15 years) and medium-term (5 years), or five-year planning.
Rice. 6. Relationship between medium-term and current planning
Long term plan, for 10-15 years, has a problem-target character. It formulates the economic strategy of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the perspective long-term plan are specified in medium term(five-year) plan. The objects of medium-term planning are the organizational structure, production capacities, capital investments, financial requirements, research and development, market share, etc.
Currently, the deadlines for the implementation (development) of plans are not binding and a number of enterprises are developing long-term plans for a period of 5 years, medium-term plans for 2-3 years.
Current (annual) planning developed in the context of a five-year plan and refines its indicators. The structure and indicators of annual planning vary depending on the object and are divided into factory, shop, brigade.
The relationship between medium-term and current planning is shown in fig. 6.
Operational and production planning clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units: shop-site-team-workplace. Such a plan serves as a means of ensuring the rhythmic output of products and the uniform operation of the enterprise and brings the planned target to the direct executors - the workers. Operational and production planning is divided into intershop, intrashop and dispatching. The final stage of the factory operational and production planning is shift-daily planning.
In general, long-term, current and operational production planning are interconnected and form a single system.
Various types of plans are regularly drawn up by the management of enterprises. The success of the work and the achievement of high results largely depend on how clearly, qualitatively and in detail they are drawn up. This is a kind of benchmark that helps the company move in the right direction, taking into account the external situation and the degree of resource availability.
Plans and planning
Planning is an activity to determine the prospective state and functioning of the company. It plays a huge role in the activities of the organization and has several important functions:
- determination of the prospects for the development of the enterprise;
- savings material resources;
- reducing the risk of ruin and bankruptcy due to unforeseen fluctuations in the economy;
- timely response to changes in market conditions;
- improving work efficiency.
A plan is an approved document that contains a specific list of actions, goals, methods and digital indicators compiled for a specified period. In addition, it includes information on available and missing resources, which are designed to ensure that the results obtained are as close as possible to those previously announced.
Planning principles
All types of plans are drawn up on the basis of certain principles:
- objective necessity dictated by modern economic conditions;
- all indicators must be specific and have a numerical dimension;
- the plan should have clear time limits;
- all figures must be realistic and justified (should be based on the availability of resources in the enterprise);
- the form of the program should be flexible so that it is possible to adapt to changes in the external and internal environment;
- planning should be carried out comprehensively and cover all areas of the enterprise;
- programs for all structural divisions should not contradict each other;
- all drawn up and certified plans are binding;
- focus on achieving maximum economic results;
- at each of the stages, several alternatives should be developed, among which the optimal one is subsequently selected.
Compliance with these principles allows you to make plans real, detailed, and most importantly - effective.
What are the plans
In accordance with various classification criteria, the following types of plans are distinguished (for better clarity, we have presented the material in the form of a table).
| sign | Kinds |
| By time | Short term. Medium-term. Long-term. |
| By goals | Tactical. Operational. Strategic. |
| By accuracy | Detailed. Enlarged. |
| By scope | Corporate. |
| By content | Production and sale of products. Supplies. Personnel. Costs. Financial investment. Social. |
| By landmark | Reactive (due to any events or on the basis of previous experience). Interactive (provide for the interaction of past, future and present indicators). |
All of the listed qualification signs can exist both separately and intersect in one planning document.
Business plan
To attract investment or to get a loan to develop your own business, you need to correctly present your idea. To do this, you need to draw up a business plan, which is information about the organization, as well as its financial indicators. It consists of the following sections:
- to begin with, a short summary is drawn up, which reflects general content document;
- further describes the goals of the project, as well as the tasks that are designed to ensure their achievement (this component of the plan should reflect not only the philosophy of the organization, but also its focus on material results);
- information about the company's activities;
- analysis of the situation in the industry, as well as a description of the competitive environment;
- target audience and markets;
- marketing strategy and promotional activities;
- production technology;
- organizational structure and measures to ensure activities;
- information on the planned number and structure of personnel;
- financial part (this component of the plan should contain calculations of all economic indicators);
- enterprise responsibility;
- unforeseen circumstances and business liquidation.
Inspection plan
The work of the enterprise requires continuous monitoring of compliance with the specified indicators. To do this, an audit plan is drawn up for the organization as a whole, as well as for each unit separately. Similar documents are also drawn up by tax and other regulatory services. At the enterprise, inspections can be carried out both on their own and with the involvement of outsiders and organizations. This should also be written into the plan. 
Definition of a forward-looking strategy
Strategic planning is the process of determining the desired future state of an enterprise through analysis, forecasting and goal setting. We can say that this is a certain set of actions to create long-term prospects for the organization.
Strategic planning may include the following points:
- distribution of material and technical resources between departments of the organization;
- response to changes in the external environment, as well as the conquest of their own niche in the market;
- possible future change organizational form enterprises;
- coordination of management actions in the internal environment;
- analysis of past experience in relation to future plans.
The strategy of the enterprise is developed by the top managers of the company. It must necessarily be supported by financial calculations based on a retrospective analysis. One of the main requirements for such plans is flexibility, because external environment quite unstable. Also, when developing a strategy, it is necessary to take into account the fact that the costs of its implementation must be fully justified by the expected results.
Enterprise development
The enterprise development plan implies cardinal changes both in the economic and in organizational system firms. At the same time, significant financial and technological growth should be observed. The central place is occupied by the increase in production volumes and, as a result, net profit.
A strategic plan for the development of an enterprise can be developed in the following main areas:
- improvement of the production program;
- introduction of achievements of scientific and technological progress;
- increasing the efficiency of production by increasing the indicators of labor productivity and material efficiency;
- a plan for the construction of new facilities, as well as the installation of new equipment;
- improvement of the personnel structure and composition;
- improvement social position workers;
- introduction of environmentally friendly production systems.
Perspective plans
Long-term plans are the most important component of the activities of managers, which largely determines the effectiveness of the company as a whole. In the course of their development, not only specific goals, but also the resources that will be used when they are reached. In addition, the timing of the implementation of the planned activities should be determined. It can be said that it is necessary not only to determine the directions of activity, but also to foresee options for the development of the situation in the external environment.
Forward plans are based on projections of the future economic situation both within the organization and outside it. The period of drawing up such a program can cover a period of time up to 15 years.
financial planning
The financial plan is inextricably linked with the development of economic and social issues. It reflects the use of material resources, as well as the planned cost finished products. Also when compiling this document should provide for the use of existing inventories and financial resources in order to improve the production process.
A financial plan is similar in form to a balance sheet. It should clearly spell out all articles that relate to income and expendable parts. The income section displays transactions such as equity receipts, interest on deposit accounts, and so on. Speaking of costs, they note depreciation, repayment of debts, and so on.
Enterprise annual plan
Almost every production (and even non-production) enterprise considers it mandatory to draw up a work plan for the year. It prescribes such points as the cost of production of components and parts, as well as the cost of finished products, the revenue that is expected to be received, as well as the amount of mandatory payments.
The annual plan is something like a forecast. It is based on the development trends of the enterprise itself, as well as the industry and the market as a whole. These forecasts are made on the basis of data for previous periods, while taking into account possible deviations and unforeseen fluctuations in the economy.
On the large enterprises it is not enough to draw up an annual plan only for the organization as a whole. Wanted financial calculations and detailed economic indicators for each division. At the same time, such plans should be linked to each other and not have contradictions.
Drawing up an operational plan
The operational work plan allows you to ensure the implementation of the strategic goals of the enterprise. Unlike long-term plans, this type regulates the current activities of the company. Such a document may cover a period of up to three months.
- the organizational structure of the enterprise, which must undergo changes or remain in the same state;
- manipulations with the existing technological base or the acquisition of new equipment;
- efficiency improvement economic efficiency in general or its individual indicators;
- determination of the profitability of the coordinates of the enterprise itself or its main counterparties;
- improving the procedure for managing inventories in order to ensure their savings;
- improvement of product quality control processes at all stages of its manufacture;
- increasing the company's reputation among suppliers and customers by improving the image.
Planning process
Drawing up plans for the work of enterprises involves the passage of several successive stages:
- identification of possible problems and risks that the enterprise may face in the prospective period;
- definition of the goals of the enterprise, as well as their clear economic justification and assessment of the reality of their implementation;
- logistical and financial condition enterprises; assessment of the cost of resources that are necessary to achieve the goals;
- specification of goals by dividing them into separate specific tasks;
- development of measures to control the execution of plans, as well as the definition of their schedule.
Without drawing up clear and detailed plans, it is impossible to ensure the smooth and efficient functioning of the enterprise. Management must have a clear idea of the objectives of the activity, as well as the means that will be needed to achieve them. In addition, all types of plans provide an opportunity for the enterprise to mitigate the impact of economic fluctuations.