Planning for the Enterprise

Planning at the enterprise occupies an important position in the line of development of the enterprise in the conditions of the market. With its help, the national interests of the state and the economic interests of the individual enterprise are linked to a single system. Planning is aimed at developing production processes and increasing the profit (income) of the enterprise.

Enterprises and the state in a market economy are independent subjects of production and economic activity. Therefore, enterprise planning and government regulation are mediated by a mechanism of economic interaction based on market relations between the equilibrium of supply and demand. The theory of enterprise production planning is built on the balance of supply and demand.

Planning at the enterprise is part of the market atmosphere in the form of its main self-regulator. It is carried out in cooperation with such sciences as production organization, marketing, management and others.

The main object of planning at the enterprise is the interaction of planning and economic indicators, distribution and consumption of resources and manufactured goods. Currently, all business entities independently plan their economic activities and determine the prospects for development.

There are several systems (types) of planning in the enterprise.

Technical and economic planning at the enterprise is determined by the system of indicators of the development of the economy and technology of the enterprise in unity in time and place. In this aspect, the volumes of the future production are justified, the resources are selected, the norms for their use are established, the planned final financial and economic indicators are determined .

Operational and production planning characterizes the further development and completion of the planned technical and economic plans. In this plan, production targets are set for shops and workplaces, the production process is adjusted, etc.

All types of planning can be systematized by such key features as the level of management, content of plans, methods of justification, scope, time of action, degree of accuracy, development stages and some others.

In addition to these, there are such types of planning as social and labor, organizational and technological, financial and investment, business planning, supply and marketing, and others, which are determined by the types of plans. Each of these types provides its own system of indicators, characterizing the timing of work, types of specific activities, intermediate and final indicators.

Depending on the level of management, corporate, company, factory, shop, production and other types of planning are distinguished.

By the method of justification, market planning (at private firms), indicative (state regulation of prices, tariffs, rates, percentages) and centralized or administrative (at state-owned enterprises) are singled out.

By the action time, planning can be short-term (called current), medium-term (or annual), long-term (prospective).

Depending on the stage of development planning is preliminary and final. By the degree of accuracy - enlarged and refined.

Depending on the objectives to be set, planning is allocated to operational, tactical and strategic planning in the enterprise.

Operational is the choice of means to solve the tasks. Tactical is reduced to the justification of tasks and means necessary for the realization of goals. Strategic includes the choice of means, tasks and objectives for solving specific problems of enterprise development, as well as their justification. Strategic goals can be economic growth, development of human potential, access to the world level, etc.

Financial planning at the enterprise covers the financial and business aspects of the activity, providing control over the formation and expenditure of material, monetary and labor resources. It is necessary to strengthen financial solvency and independence of the enterprise.