Essence of social planning. Planning for social development in an organization Social orientation and effectiveness of planning

The main productive force of the enterprise is the person, the staff. Through his work, the worker creates material and spiritual values. The higher the human capital and the potential for its development, the better it works for the benefit of its enterprise. Employees of the enterprise, closely related to each other in the process labor activity, not only create New Product perform work and provide services, but also form new social and labor relations. In business market relations the social and labor sphere becomes the basis of the life of both individual workers and individual professional groups, entire production teams. The combination of personal and production motives for the activities of employees is one of the most important tasks of both social planning and, in general, the entire production management.

Social and labor relations is a complex of relations between employees and employers in conditions of market economy aimed at ensuring a high level and quality of life for a person, a team and society as a whole, achieved on the basis of social partnership.

Social partnership in labor area is a type and system of relations between employers and representatives of employees, in which, within the framework of the social world, their most important social and labor interests are coordinated. Social partnership involves:

• agreement between partners on the distribution of income and socio-economic policy in general, including the development of basic criteria and indicators social justice and measures to protect the interests of subjects of labor relations
• the negotiation nature of the collective bargaining process and the settlement of contradictions and disagreements arising between the parties
• availability of mechanisms and institutions for coordinating the interests of social partners in various levels
• participation of employees in the management of enterprises
• lowering the level and softening the sharpness social conflicts(in the form of strikes and lockouts) through the use of various methods of reconciliation of the parties

Social processes in the enterprise must be managed, these goals are served by social planning or planning social development labor collectives. Social planning at the enterprise should be preceded by a comprehensive sociological study of the workforce, the purpose of which may be to study the social structure of workers, identify its weak links and areas for improvement. The issues of people's attitude to work, the factors of attractiveness and unattractiveness of labor at the enterprise as a whole and in each of its divisions are subject to study.

Particular attention must be paid to:

• studying the degree of content of labor
• its conditions and level of payment
• staff turnover
• labor discipline
• value orientations in the team

Planning for the social development of the enterprise team acts as a management method social processes in the life of the team.

The main objective of the social development plan for the team is to develop and implement a system of measures that ensures harmonious and comprehensive improvements in the quality of life of the company's personnel at home and the quality of working conditions.

The development of a social development plan is usually within the competence of the planning and economic department and the sociological service of the enterprise with the involvement of the trade union committee.

Social planning is part of the overall planning at the enterprise, since in the course of drawing up a social development plan, many technical and economic tasks are solved - increasing labor productivity, organizing the workplace, improving wages, ensuring the quality of work and products, etc.

The qualitative feature of social planning, due to the object itself (comprehensive and harmonious development of the individual and the team), requires additional and specific information and standards: data on the social and age composition of workers, on their needs and inclinations, education, qualifications, relationships in the team. Such information can only be obtained as a result of specific sociological research performed according to special programs and methods. To obtain information in the preparation of social development plans, the following main methods are used:

• direct observation of the collective and the activities of its public organizations, conversations with workers and managers
• study of service documentation and materials of public organizations characterizing social structure workers, the degree of satisfaction of material and cultural needs
• questionnaire survey and interviewing in order to find out the opinions of employees and their proposals on various issues of the social life of teams
• the structure of the questionnaires and the method of data processing is selected according to the recommendations of sociological services
• analysis and use of the experience of planning the social development of teams at other enterprises, as well as literature data
• social experiment, the purpose of which is to test the feasibility and effectiveness of the recommendations developed as a result of the analysis of the collected information
• statistical analysis of mass data

The plan for the social development of collectives of enterprises, as a rule, is drawn up in the form of a prospective five-year plan with a breakdown of tasks by year of the planned period. The typical structure of the social development plan for the enterprise team includes four sections:

• change in the socio-demographic structure of the team; advanced training and education of employees
• main measures to improve working conditions and labor protection, improve the health of workers
• improvement of socio-cultural and living conditions of employees and members of their families

In order to ensure the fulfillment of tasks for all points of the plan, specific tasks, deadlines and persons responsible for implementation are established; necessary funds are allocated; the team is mobilized to carry out the planned activities and work; control over the implementation of the tasks of the plan is introduced. The activities of this plan are included in the operational calendar plans of the relevant production units and departments, which are responsible for their implementation along with production plans.

All measures of the plan for the social development of the collective are consistent with other sections and, first of all, with the plan for labor, the plan for the technical and organizational development of production, and the financial plan.

The sources of funding for social development plan activities are varied, but must be precisely defined. Depending on the nature of the measures, they can be financed from the fund allocated for reconstruction, funds for the development of new equipment, development of production, as well as from bank loans, from part of the depreciation deductions used for major repairs.

In parallel with the plan for the social development of the team, many enterprises are developing so-called social passports. It is expedient to use this experience in IGIT. The social passport of an enterprise is a set of indicators reflecting the state and prospects of social development. It is characterized by:

• social structure of the enterprise team
• its functions
• working conditions
• provision of employees with housing, preschool institutions, social infrastructure units at the enterprise itself

The passport reflects intra-collective relations, social activity of employees and other issues. Data from the social passport is used in the development of a social development plan.

In addition to social development plans, specialized social programs, such as "Health", " Women's labor”, “Youth”, “Housing”, “Working conditions”, etc.

Planning for the social development of labor collectives ensures growth social efficiency, which, along with economic efficiency, is the most important prerequisite and condition for the well-being of the enterprise and its employees.

The subject, tasks and content of the course, its place in the system of teaching economic disciplines. The relationship of organization and management of an enterprise (object) with planning and forecasting its activities.

Topic 1. Planning in the enterprise management system (object)

Essence and functions of planning in management. The concept and tasks of planning, general economic and managerial approach to planning. Factors that determine the need for planning in a market economy. Planning in the system of functions of managing socio-economic processes.

Planning principles: systemic, integrated, marketing, functional, integration, etc. Social orientation and planning efficiency. Classification of planning types: by organizational level, functional area, by degree of uncertainty, temporal orientation, etc. Planning methods.

Organizational planning structures, their tasks and functions. Factors influencing the choice of planning form. Barriers to effective planning.

Topic 2. Forecasting the business activity of an enterprise (object)

Forecasting and its role in the development of models of strategic socio-economic development of an enterprise, industry, economy as a whole. Types and types of forecasts.

Forecasting methods: their classification and content.

Economic and technological forecasting: their role and place in the system of forecasting the business environment of an enterprise and its connection with strategic planning.

Socio-economic and socio-political forecasting, their content, tasks and methods.

Features of forecasting the business activity of small businesses.

Topic 3. Strategic planning in the enterprise

concept strategic planning, its content and basic principles. The concept of vision, mission, goals, tasks. Classification of goals, space of goals. Scheme of the strategic planning process and characteristics of its stages.

Strategic analysis: analysis of the impact of external and internal environment enterprises, analysis of strengths and weaknesses activities of the enterprise, analysis of competitiveness.

Development and choice of strategy. Offensive, defensive strategy, strategy of reduction and change of business. Implementation of the strategy. Monitoring and evaluation of the effectiveness of the strategy.

Target complex programs and investment projects for the development of the enterprise. Organizational culture planning: functions, objects, structures. Organizational culture planning process.

Topic 4. Planning the resource potential of an enterprise (object)

Enterprise capacity planning (scientific, technical and social development).

Intra-company planning (tactical), its goals, objectives and functions.

Organization of the planning process at the enterprise. The system of plans and their relationship.

Annual plan for economic and social development of the enterprise. Approximate content of the annual plan in the following areas: marketing; production; technical development and organization of production; capital investments and investments; labor resources; logistics and sales; cost, profit and profitability; finance; security environment; increasing the efficiency of production and the introduction of new technology.

Planned calculations and indicators.

Plan:

Planning principles.

Strategic marketing as a planning tool.

Formation of the market strategy of the enterprise.

Resource rationing.

4.1. Planning principles

In the functional subsystem of the production management system, planning is the second component, after marketing.

On the basis of the standards for the competitiveness of the company's goods, strategies for its technical, organizational and social development, predicted by the results of market research and its segmentation, the company's strategy and its individual components are developed. The methodology for developing a company's strategy is described in detail in the course "Strategic Management" /32/.

In "Production Management" the structure and procedure for developing a business plan are studied in detail as a concretization of the company's strategy. Thus, the quality of the business plan is determined by the quality of the firm's strategy. In turn, the quality and strategies of the firm and the business plan are determined by the depth and quantity of scientific approaches applied in planning (see clause 1.2.) and planning principles.

To the principles of planning We consider it appropriate to include the following:

continuity of strategic and current (tactical) plans;

social orientation of the plan;

ranking of planning objects according to their importance;

adequacy of planned indicators;

consistency of plan with parameters external environment management systems;

plan variability;

balance of the plan (subject to the provision of the most important indicators of the reserve);

economic feasibility of the plan;

planning system automation;

providing feedback to the planning system.

Let us briefly consider the content of the listed planning principles.

Continuity strategic and current plans provides that the composition of current plans or sections of the business plan should repeat the main sections of the company's strategy. The number of targets in the sections of the business plan should be greater than in the sections of the company's strategy. The smaller the planning horizon, the greater the number of planned indicators, in accordance with the pyramid of indicators. The indicators of the business plan should not contradict the approved indicators of the company's strategy, they can only be more stringent and beneficial to the company at the current moment.

Social orientation of the plan provides for solving, along with technical and economic problems, the problems of ensuring compliance with international requirements for indicators of environmental friendliness, safety and ergonomics of manufactured goods and the functioning of the company, as well as indicators of the social development of the team.

Ranking of planning objects according to their importance, it is necessary to carry out for the rational distribution of available resources. For example, if manufactured goods have approximately the same level of competitiveness, then it is first necessary to direct resources to increase the competitiveness of the product that has the largest share (by value of sales) in the company's program. At different levels the competitiveness of goods, the priorities for the allocation of resources are determined according to the methodology outlined in the course "Strategic Management".

Adequacy of planned indicators reality is ensured, firstly, by increasing the number of factors taken into account when forecasting alternative planned indicators, and secondly, by reducing the approximation error or increasing the accuracy of forecasts.

Consistency of the plan with the parameters of the external environment The management system is provided by an analysis of the dynamics of environmental factors (see clause 1.8) and a study of the influence of these factors on planned indicators.

Plan variability is ensured by the development of at least three alternative options for achieving the same goal and the choice of the best option that ensures the implementation of the planned goal at the lowest cost for its development and implementation.

Plan balance it is ensured by the continuity of the balance of indicators along the hierarchy, for example, the functional model of the object, the cost model (when conducting a functional cost analysis), the balance of receipt and distribution of resources, etc. At the same time, a reserve should be provided for the most important indicators.

Economic feasibility of the plan is one of the most important planning principles. The final choice of a variant of planned indicators should be carried out only after a system analysis, forecasting, optimization and economic justification of alternative options. This principle of planning is discussed in detail in the course "Development of a management decision".

Automation of the planning system- one of the principles of planning, requiring the use of modern information technologies and computer technology, providing coding of information based on its classification, unity and consistency of information by stages life cycle planning object, fast processing, reliable storage and transmission of information to the decision maker.

Planning principle - providing feedback to the planning system- implies the possibility of a person - the consumer of plans ("output" of the planning system) to submit proposals for changing (adjusting) plans for their development.

It is very difficult to fulfill the considered principles of planning, it can only be afforded by large firms having qualified personnel, modern information technologies and necessary resources. Therefore, the number of planning principles to be implemented is determined by the complexity and quantity of goods produced and services performed, the position and stability of the firm. It should be noted that in the conditions of fierce competition, the trends in planning are as follows: reducing the time for developing plans (while maintaining or increasing the lead time for forecasts), improving the quality of plans by increasing the number of adhered to planning principles, applying modern optimization methods and marketing concepts.

E V. YALUNER

FUNCTIONAL ORIENTATION OF DEVELOPMENT PLANNING

SOCIO-ECONOMIC SYSTEMS OF THE SERVICE SECTOR

The functional orientation of planning the long-term development of a specific socio-economic system in its content should, in our opinion, include not only the desire to achieve its economic and social results established on a predictive basis through the implementation of a set of resource-provided measures of an economic, financial, innovative, marketing, structural and organizational nature, but also neutralize, level out the significant effects of negative factors of external and internal environments, achieve the intended goal based on the principles of systematic and proportional development to the extent that they are observed, which is possible within the framework of the interaction of the planning function with other elements in the management system of the socio-economic development of an enterprise, industry and the economy as a whole.

Proportional and planned development of the socio-economic system, developing on the basis of the implementation of an indicative (recommendatory, oriented) plan, is possible in the context of a combination of current, long-term and strategic planning, their systemic interaction at various levels of management of the development of socio-economic systems (enterprise, industry, complex, national economy). At the same time, planning under the conditions of a significant influence of factors of an unstable external environment in an indefinite time should be given a coordinating role for the coordinated implementation of comprehensive measures and actions within a specific socio-economic system in order to achieve the greatest efficiency and effectiveness in the production of products and the provision of services.

At the same time, achieving that proportionality in the development of the socio-economic system, which is possible in the face of significant changes in the external environment, can be expressed not only in ensuring appropriate growth rates in the volume of products, services, and cost reductions that allow maintaining the level of competitiveness necessary for professional market participants, occupied (priority, leading) place in the market, but also in the organization of mutually coordinated activities of all structural components of the national economy, industry, divisions of the enterprise. At the same time, the mutual consistency and rationalization of existing relations should be regulated by both management bodies and the market.

Planning with its functional orientation should be focused on solving such problems of development proportionality as

determination and regulation of the appropriate level and nature of subordination, the priority of investment, the production of certain types of products, the provision of services, the performance of work, the preference and pre-eminence of the development of individual structural components, the resource potentials of socio-economic systems.

The need for innovative and investment development of economic entities, structural components of production and social sphere of the national economy, which determine the levels of their competitiveness, the efficiency of resource use, the quality of services, the complication and development of production relationships between structural components, enterprises of the national economy, in the context of the transition to a developed market, to a large extent depends on: the effectiveness and significance of planning justification for achieving the greatest economic and social results, minimum expenses going to the consumption of labor, financial, information resources, fixed assets, material elements of working capital; increasing the degree of regularity in the processes of production of products, the provision of services, the performance of work in accordance with the target orientation of development in the medium, long term time.

Increasing the role of planning in the activities of the structural components of the national economy, enterprises largely depends on the degree of observance of indicativeness and responsibility of managers in the process of implementing the plans drawn up for the current and prospective (medium-, long-term) periods of time for achieving planned economic and social results, levels efficiency and use of resources, on the degree of rationalization of mechanisms for stimulating labor, organizing production, and the process of providing services.

Along with this, the dominant role of the planning function in the management system of structural components, service sector enterprises lies in the fact that the preparation and implementation of plans are designed to ensure a proportional, balanced development of economic entities, structural components of the service sector, as well as an equilibrium state of demand and supply emerging in the market for services, works, products of various sectoral components of the social sphere. At the same time, ensuring the appropriate regularity in the development of structural components, business entities in the service sector, in our opinion, is to a large extent also depends on the diversity and rational combination of planning methods and the use of labor and material and technical resources, on the planning and calculation substantiation of the determined values ​​​​of economic and social results, on the efficiency of enterprises, sectoral components of the service sector.

Compliance with the functional orientation advanced planning business entities in the service sector in conditions of significant negative impact factors of an unstable external environment is possible on the basis of not only the established volumes of consumption of all types of resources, necessary

to ensure the process of providing services to consumers, the manufacture of products, but also the definition, compliance minimum dimensions(norms) of consumption of resources attributable to the provision of one individual or complex service, a unit of manufactured products, which are an important factor influencing the increase in the efficiency of the use of all types of resources. Otherwise, the indicative plan being formed with the requirements to comply with the principles of proportionality, regularity and balance of the current functioning and prospective development of enterprises, structural components of the service sector, loses its functional orientation, target orientation towards achieving the established (necessary) economic and social results in a transitive (transitional) economy , the influence of negative environmental factors. At the same time, the price of achieving planned and calculated results, the volume of resources consumed can be prohibitively high.

The functional orientation of planning in the management system of structural components and enterprises in the service sector to maintain balance, regularity and proportionality of development in the prospective period of time can be sufficiently ensured on the basis of such use of labor, material, technical and other resources, in which, in dynamics for a number of time periods (years), an increase in the ratio of economic results to costs is achieved, which contributes not only to intensification, an increase in the generalizing efficiency of production, the provision of services, but also to an increase in the level of competitiveness of the organizational and legal structures of the service sector. In turn, the achievement of high planned and estimated performance in the service sector, in our opinion, is possible if the normative consumption of labor and material and technical resources is observed, which has a positive impact both on increasing economic results and reducing the growth rate of costs.

The planned and calculated functional orientation of the structural components and enterprises of the service sector, therefore, should, on the basis of the necessary resource supply, provide such an economic result (the value of services rendered, production, profit), the growth dynamics of which outpaces the growth rate of the total costs for the consumption of all types of resources. In this regard, the position of a number of economists who believe that the proportionality, regularity and balance of the process of providing services, manufacturing products in the social sphere, and performance are possible mainly on the basis of an extensive increase in the volume of fixed and working capital, their better use .

However, it seems to us that the legitimacy of posing the problem of increasing the average annual volume of fixed assets, material elements of working capital and the efficiency of their use does not exclude, but rather requires the intensification of the process of providing services, production in the social sphere, its structural components, at enterprises.

At the same time, it should be noted that the functional orientation of planning in the management system of socio-economic systems can take into account at a certain stage of development (for example, at the stage of renewal, modernization and reconstruction of fixed assets) a significant increase in the volume of resource potentials. But as production efficiency increases, the growth rates of fixed and working capital can reach those optimal volumes at which the cost results of current activities and the prospective development of structural components and business entities of the service sector in terms of growth rates and absolute values ​​in dynamics over time will outpace the growth rates of cost volumes. resource potentials.

At the same time, in the functional orientation of planning, one should take into account the fact that an increase in the general level of efficiency in the use of all types of available resources in the prospective period of time is not yet evidence of a rational ratio of results and costs in the current conditions of the negative influence of environmental factors, since the optimality of these ratios is very conditional based on compliance with established norms and standards for the consumption of all types of available resources, their compliance with organizational, economic, innovative, technical capabilities economic entities in the service sector to save labor and material and technical resources with the planned increase in the growth rate of the value of the provision of services, manufactured products.

The normative functional orientation of planning in the management system for the prospective development of structural components, social enterprises, in accordance with our ideas, reflects to a certain extent the balance level of compliance of the planned cost volume of the provision of services, manufactured products with the available resource potentials formed by the subject of management.

In addition, the balance, normative compliance of economic results and resource provision in the prospective period is determined on the basis of the current need for the provision of services, the release of products in the markets of services, goods, the need to bring demand and supply into an equilibrium state. At the same time, for the functional orientation of planning to achieve the greatest economic results and regulatory framework- the lowest costs in the prospective period, an important basis for planning and calculation justifications is the actual value of the services rendered, the production of goods in the social sphere, the planned increments to which, as realistically achievable values, are possible in the prospective period based on compliance with the norms and standards of resource consumption, differentiated as changes in the technical, innovative and organizational and economic levels of resource potentials, economic entities in general and structural components of the service sector.

A proportional, balanced and planned functional orientation of planning, in our opinion, should be subordinated to the orientation towards achieving such economic results, the regulatory regulation of which would meet the desire of business entities, structural components of the service sector to use resources efficiently.

The logical-verbal presentation of the functional orientation of the planning of current activities and the prospective development of enterprises, the structural components of the service sector, provides an opportunity for multi-level social management bodies to increase the degree of objectivity and significance of planning and calculation justifications for achieving levels of resource consumption efficiency established on a prognostic basis, economic results.

The functional orientation of planning towards achieving the established economic, social and other results, in our opinion, can also be ensured by increasing the level of their objectivity. The main tool for planning and calculation justifications for achieving economic results in the prospective period, the efficiency of the resources used in the service sector is socio-economic forecasting, in accordance with which the existing trends in the development of an economic entity or, in general, the structural component of the service sector are transferred from the retrospective (past) period to future.

Forecast estimates obtained by economic and mathematical methods, the level of their adequacy of actual values ​​to the forecast (planning) is confirmed, as a rule, by statistical parameters of the significance of the created forecasting model (equation), the practical use of which in the formed plan for the prospective development of an economic entity or a structural component of the service sector consists in that the predicted values ​​of economic results or performance efficiency, after agreement with the resource provision for the prospective period, be taken as planned or, after some adjustments in the estimates of the forecast, a decision is made to approve them as benchmarks for achieving economic results, the efficiency of resource use, the numerical values ​​of which are in the range of economically acceptable quantities.

In this regard, it should be noted that the forecast estimates of economic and other results of the prospective development of economic entities, the structural components of the service sector, in their accuracy and objectivity, correspond to the prevailing trends of retrospective changes, to actual or comparable prices, to the selected time interval within which the forecast was made. The accuracy of estimates of the forecast of economic results and the efficiency of the use of all types of enterprise resources, the structural component of the social sphere, also depends on the ratio of the number of members of the dynamic series and estimates of the forecast over time.

In our opinion, the functional orientation of planning the development of socio-economic systems in the service sector should correspond to the accuracy of predictive estimates of their economic results and the efficiency of resource consumption in the medium term (2-3 years), since forecast errors in the long term (5-6 years) increase significantly in the absence of statistical proportionality of the members of the dynamic series and forecast estimates. In the event that the composition of the members of the dynamic series is with the number of estimates of the forecast in a ratio of 2: 1 with a high statistical significance of the prognostic equation, then such a forecast can serve as a basis for increasing the objectivity of planning and calculation justifications for achieving the necessary economic results, levels of efficiency in the development of the structural components of the sphere services in the future period.

At the same time, it should be taken into account that the objectivity of the functional orientation of planning to achieve the set goal, economic results and levels of efficiency in the use of resource potentials depends on a complex of various factors that directly or indirectly affect the accuracy planned assessments economic and social development of business entities, structural components of the service sector. Such factors, for example, along with the above, are changes in: external and internal environment associated with significant fluctuations in the services market; legal regulations; levels of competitiveness of professional participants in the market of services, goods of social enterprises; distribution channels for services, products, logistics; the degree of diversification of products, the amount of borrowed funds for the purpose of financing investment project, issue of shares, bonds.

Therefore, the adequacy of the calculated economic indicators, established in the current (one year) or long-term (2-5 years) plans for the socio-economic development of the structural component, service enterprises based on forecast estimates, cannot be fully observed without taking into account and rationalizing the interaction of the current, long-term and strategic plans, in its functional orientation focused not only on taking into account the possible and at the same time significant influences of factors, but also on their leveling, neutralization and localization in case of significant changes in the state of the external and internal environment.

The functional orientation and role of planning in the management system of industry components and service enterprises largely depends on the interaction with such functions of managing socio-economic systems as organization, regulation, control and accounting. Each of the functions, having an individual focus on achieving specific economic, social and other results in the management system of the structural components of the service sector of the national economy, at the same time, in interaction with other management functions, is aimed in systemic unity at achieving the main goal - ensuring environmental protection.

economic growth and increase in the efficiency of production, provision of services in the current activities and prospective development of the structural components of the service sector.

So, for example, the functional orientation of the organization of the process of rendering services, the production of products at a service sector enterprise is associated with the rationalization of the interaction of personnel with fixed and working capital - the material and technical components of the activity of an economic entity. At the same time, the interaction of all types of resource potential of the organizational and legal structure of the service sector on the basis of the measures taken within the framework of the function of organizing the production of products, the provision of services should ensure the achievement of planned economic and other indicators in the prospective period.

At the same time, it should be noted that the implemented set of economic, social, marketing and innovative measures as part of the planning function determines the reality of achieving economic results only in cooperation with other management functions.

In this regard, it is advisable to separate the goals of the service enterprise management system and the goals of the economic entity itself, which is a socio-economic system. The main target orientation of the socio-economic system, in our opinion, can be expressed by such a criteria definition as maximizing economic results and minimizing the cost of consuming all types of resources in the process of providing consumers with individual or complex services, production. At the same time, the main economic results as the output characteristics of this system can be expressed in value or in kind.

In a rationalized system for managing current activities and prospective development of enterprises and structural components of the service sector, the output parameters are the gains in manageability and economic results due to the rationalization of the interaction of the elements of this system. The purpose of the functioning of this management system is to increase the level of controllability of the socio-economic system, its observance of the target orientation towards achieving those economic results that correspond to the criteria of this system (for example, achieving the optimal cost volume of providing services to consumers, selling products corresponding to the normative consumption of resources).

However, the role of the planning function in the management system of the organizational and legal structure of the service sector, in our opinion, is to ensure a balance, proportionality and regularity of socio-economic development through the implementation of a set of innovative, technical, economic, social, marketing, financial and other measures. , aimed at achieving those rates of economic growth and resource use efficiency that maintain or

expand the occupied (ordinary for mass professional participants or priority, leading) place in a certain market segment by an economic entity, increase its level of competitiveness, its products, services.

Therefore, the functional orientation and the role of planning in the system for managing the development of the structural components of the service sector, in our opinion, can be identified with the achievement by the socio-economic system of those economic results that are established in the current and long-term plans on a resource-provided, balanced and predictive basis.

The implementation of the functional orientation of planning, its purposefulness and increase in importance in the context of the negative influence of external and internal environmental factors on the structural components of the service sector should be facilitated by the clarification and classification classification of certain sectoral components of the service sector into the corresponding groups integrated by the nature of the provision of services.

In the economic literature there is no unity with the definition of the concepts of the social sphere, the service sector, the service sector. In our opinion, these are synonymous concepts, despite some statistical and semantic differences from each other. For example, State Committee Russian Federation According to statistics (Goskomstat), statistical data on the development of the national economy are divided and attributed to the production and social spheres, highlighting in them various structural components and complexes, called branches. At the same time, the State Statistics Committee refers to the main structural components (industries) of the social sphere: transport (freight and passenger); connection; wholesale, retail and catering; information and computing services; housing and communal services, non-production types consumer services; healthcare; physical culture and social security; education; culture and art; science and scientific service; finance, credit, insurance, pension provision; control.

However, the list of branches of the social sphere of the State Statistics Committee does not include such structural components as tourist-excursion, sanatorium-and-spa, hotel complexes. Therefore, in our opinion, identifying the concepts of the social sphere and the service sector, in order to increase the level of functional orientation of planning as part of the management system of the structural components (industries) of the service sector, bringing them together on a synonymous basis, it is necessary to clarify the sectoral affiliation of certain structural components, several detail generalizing groups of industries and give a single grouping of complexes and industries.

In general, the service sector (social sphere) can include such sectoral (complex) components as: passenger transport; telecommunications complex; trade and purchasing complex; catering;

hotel, sanatorium and resort, tourist and excursion complexes; sports and recreation complex; scientific and innovative complex; financial and credit complex; housing and communal complex; non-productive consumer services; cultural and leisure complex; information and computing service; healthcare; education.

Each of the structural components of the service sector, in turn, should be detailed by the relevant sub-sectors in order to classify each of them as classification industry groups in the service sector. So, for example, the structure of the structural component of the service sector (social sphere) includes such sub-sectoral groups as education: preschool, general, basic general, secondary (complete) general; primary, secondary special, higher professional; postgraduate professional; additional.

At the same time, the cultural and leisure complex of the service sector (social sphere) should include all types of cinema, theater, library, circus, zoo, music, variety and entertainment, museum services. Clarification of the sub-sector composition is also necessary in the financial and credit complex, which is one of the main objects and complexes of the market infrastructure, including banking, insurance, trust services, pensions, services provided by the commodity, stock and currency exchanges.

As for the concept of "service sector", the author joins the opinion of those scientists-economists who classify these types of services as sub-sectoral types of consumer services for the population. At the same time, the allocation of housing and communal, non-production household services in the service sector as service ones indicates the integrated orientation of this industry, which includes a wide range of household services provided to citizens, for example, in such business entities as hairdressing salons, post office, baths, water pools, solariums, shoe repair shops, clothing, electronics, household appliances.

This complex type of industry of the service sector can be called the sphere services(service maintenance), but it cannot be identified with the service sector in its content essence and complex orientation of the services provided, since it is its integrated structural component.

At the same time, despite the proposed identification and synonymity of the use of the concepts of the social sphere and the service sector, for the purposes of clarifying the functional orientation of planning in the management system of structural components (industries) and service sector enterprises, the sectoral dimension and social purpose of the social sphere, as we see it, should be be considered somewhat broader than the content of the service sector.

A broader interpretation of the social sphere of the national economy in comparison with the service sector is due to the fact that in the social sphere not only

all types of services are provided for individuals within the framework of the national economy, but also work is performed, products are produced that are vital for the protection of public order, social security, and the protection of the economic interests of citizens abroad and in their own country. Some of the indicated works, services, types of products of the social sphere can be classified as sectoral and sub-sectoral components of the service sector (for example, services of federal, regional and municipal administration).

At the same time, other types of work, services and products of a non-industry orientation, characteristic of the life support of society (environmental protection, activities for social security, the implementation of a set of measures for economic, social and other security), in our opinion, can be attributed to the social sphere. But since these types of services, works are not considered grouped according to a specific industry, it is possible to synonymize the provision of statistically recorded volumes of services that are the same in proportion to the social sphere and the service sector.

Literature

1. Indicative planning: theory and ways of improvement / Petrov A.N., Demidova L.G., Klimov S.M. etc. St. Petersburg: Knowledge, 2000.

2. Mozgolina L.V. Resource potential of the service sector: Preprint. St. Petersburg: Nestor Publishing House, 2004.

3. Social status and the standard of living of the population of Russia. 2003. Stat. Sat. / Goskomstat of Russia. M., 2003.

YALUNER ELENA VASILEVNA - candidate economic sciences, associate professor of the St. Petersburg Academy of Service and Economics.

Basic distinctive feature activities are not commercial organizations is a high degree of social orientation, leaving the basis of their organizational culture and consisting in the desire to provide services that are important to society, but often not profitable due to the lack of effective demand or the inability to set prices and collect fees for them.

In other words, non-profit organizations produce public goods, which cannot be effectively produced by commercial organizations, since the activity for their production does not pay off. Key goal The functioning of non-profit organizations is not to make a profit, but to achieve a social mission. Social orientation of non-profit organizations includes the following six behavioral components:

• 1. Beneficiaries or recipients of services of non-profit organizations, as a rule, are in a crisis situation and adverse economic, social and political conditions. The activity of non-profit organizations is aimed at understanding their situation and needs and developing programs and activities that are valuable to them.
• 2. Sponsors and resource providers provide often gratuitous financial support to non-profit organizations and are typically donating private and public representatives. Non-profit organizations conduct certain activities in order to retain current sponsors and attract new ones financial resources.
• 3. Volunteers and employees of non-profit organizations are involved in the strategic process of obtaining and retaining motivated staff, taking into account their perception and proposal for planning the activities of non-profit organizations, where volunteers are a unique and key resource.
• 4. Learning and social entrepreneurship refers to the organizational capacity of non-profit organizations, reflecting the overall capacity of their productivity and ability to adapt to environmental changes, through the creation and implementation of innovations.
• 5. Interfunctional coordination ensures the emergence of a synergy effect in non-profit organizations, which contributes to the achievement organizational mission. This implies consistent planning and information sharing.

The high social orientation of the activities of non-profit organizations and the lack of focus on making a profit necessitates the use non-traditional methods to measure their performance and efficiency. Performance score plays important role when planning non-profit organizations and making decisions for the following reasons:

• - this allows you to get feedback and identify performance change non-profit organization in time;
• - this allows you to set standards and use them for comparison as benchmarks for the organization itself and form an information base for organizational decision-making;
• - the results of this assessment serve as a signal to the public and stakeholders of the activities of non-profit organizations.

The most used indicators in the non-profit sector are financial. The goals of non-profit organizations are more complex than those of commercial organizations, because their success or failure cannot be measured strictly in terms of financial terms. In the non-profit sector financial indicators- this is only one of the goals pursued. The main goal of non-profit organizations is to produce the required quantity and quality of social goods and services.

Some non-profits aim to maximize the use of certain types of resources as inputs rather than outputs, others may seek to maximize revenues. Still others focus on lobbying for social issues aimed at maximizing political impact. Numerous objectives of non-profit organizations necessitate multidimensional measurement of their performance.

Therefore, the effectiveness of the activities of a non-profit organization is understood as a social orientation and the degree of satisfaction of stakeholders in its activities, the achievement of stakeholder expectations, organizational values ​​and mission. In order to capture the interests of multiple stakeholders in the activities of a non-profit organization and provide a solid basis for assessing the performance of a non-profit organization and making decisions, there are six dimensions of non-profit organization performance. These include:

• - customer satisfaction social services- is determined by the completeness and timeliness of the non-profit organization's satisfaction of their needs for social services;
• - the amount of financial and other resources attracted by the organization - reflects the financial and other resources available to the non-profit organization, the degree of satisfaction of sponsors with its activities and determines its capabilities in the implementation of its social functions;
• - satisfaction of the organization's employees and volunteers - is determined by the quality of management and motivation, the development of the organization's social capital and determines the organization's ability to attract new employees and volunteers;
• - long-term results and intermediate results of activities - reflect the degree of achievement of the goals and mission of the non-profit organization;
• - the overall efficiency of the organization - reflects the payback of social projects, the level of profit and profitability, similar to the efficiency of a commercial organization.

In practice, some non-profit organizations may focus more on just one, two, or even a few social orientations, which increases their degree of organizational effectiveness. Some not-for-profit organizations may focus on sponsorship alone or on fundraising and investment, which can lead to greater financial flexibility and better social service delivery to consumers.

Another example is the orientation of a non-profit organization towards the interests of volunteer employees, which in turn can serve the interests of sponsors and attract additional financial and other resources to the organization. Non-profit organizations that are able to meet the interests and needs of several groups at once stakeholders, are more efficient and effective in various organizational aspects.

Performance indicators for each type of stakeholder should be tailored to the specific conditions of the non-profit organization and be consistent with the desired results of its activities, its mission and values. Ideally, one should strive to satisfy the interests of all interested parties.

In table. 5.1 provides the components of social orientation and indicators of productivity and efficiency of a non-profit organization.

Based on the data in Table. 5.1, the following conclusions can be drawn:

• - the higher the orientation of a non-profit organization to beneficiaries (consumers of social services), the higher the satisfaction of the needs of consumers of social services, the satisfaction of employees of the organization and volunteers, long-term results and intermediate results of activities and the overall effectiveness of the organization's activities;
• - the higher the orientation of a non-profit organization to attract financial resources from sponsors, the higher the satisfaction of the needs of consumers of social services, the satisfaction of employees of the organization and volunteers, long-term results and intermediate results of activities and the overall effectiveness of the organization's activities;
• - the higher the orientation of a non-profit organization on the interests and motivation of volunteers and employees, the higher the long-term results and intermediate results of activities and the overall effectiveness of the organization's activities;
• - the higher the non-profit organization's orientation towards training and running a socially responsible business, the higher the long-term results and intermediate results of activities and the overall efficiency of the organization's activities;
• - the higher the orientation of a non-profit organization towards interfunctional coordination and internal synergy, the higher the overall efficiency of the organization's activities.

The influence of the social orientation of a non-profit organization on the performance indicators of its activities

Type of social orientation of a non-profit organization	Organization performance indicator
	Satisfaction of needs of consumers of social services	The amount of financial and other resources attracted by the organization	Satisfaction of employees of the organization and volunteers	Long-term results and intermediate results activities	Overall performance of the organization
Focus on beneficiaries (consumers of social services)
Focus on attracting financial resources from sponsors
Focus on the interests and motivation of volunteers and employees
Orientation to training and maintaining social responsible business
Focus on interfunctional coordination and internal synergy

Thus, we can conclude that the most preferred type of social orientation of a non-profit organization is the orientation towards beneficiaries (consumers of social services), since it provides an increase in four out of five identified indicators of its productivity and efficiency.