|
Arabic
Bengali
Chinese
English
French
German
Hebrew
Hindi
Italian
Japanese
Korean
Malay
Polish
Portuguese
Spanish
Turkish
Ukrainian
Vietnamese|
Lecture notes, cheat sheets
Enterprise planning. Cheat sheet: briefly, the most important
Directory / Lecture notes, cheat sheets Table of contents
1. PLANNING AS A FUNCTION OF ENTERPRISE MANAGEMENT The management of production activities by the nature of the impact on the production process provides for a number of functions, which include organization, regulation, planning, coordination, motivation, control and regulation. Among the totality management functions occupies a leading position planning, since it is called rigidly regulate the behavior of an object in the process of achieving its goals. Under the conditions of changing the general principles of the state structure, the transitional period of the formation of free market relations, the rejection of the administrative-command system of managing the public economy, planning acquires a new meaning. With its help, the enterprise must make an independent choice of its development prospects and coordinated decisions on the use of financial resources, material, technical and labor resources. The elimination of the organizational system based on planning and distribution methods of management creates a favorable climate for the introduction of scientific and technological progress and other solutions at enterprises, on which the financial and material well-being of the entire population of the country and each individual worker largely depends. Planning in modern conditions is aimed at definition of specific tasks each individual enterprise and its divisions for various planning periods and the development of economically viable production programs. Strict coordination of these programs for all divisions of the enterprise and workshops, consistency with the available material, financial and labor resources are the main functions of planning. Ensuring the successful operation of an enterprise in a free market economy can be achieved if planning ensures the functioning of the enterprise in accordance with the developed strategy for its development, including: improving management, increasing production efficiency, competitiveness of products, increasing labor productivity, reducing production costs, improving financial and economic performance. To implement the basic functions of enterprise management, program planning documents are developed in the field of production, marketing (supply and marketing activities of the enterprise), price management, costs, taxes, finance, use of fixed and working capital, depreciation, investments, loans and savings. 2. CONTENT OF PRODUCTION PLANNING From the standpoint of production management, planning provides setting goals and objectives of the economic and financial activities of the enterpriseand ways to achieve them based on the formation of planned targets (events, actions) that must be completed within a predetermined timeframe. This means that an enterprise is a multi-level system in which the control object of the higher system turns into the subject of control of the lower one. For example, with a shop management structure of an enterprise, the site manager (foreman) reports directly not to the plant director, but to the head of the shop. The last object of management of the director of the enterprise turns into a subject of management for the head of the section (foreman). The head of the section (foreman) from the object of control of the head of the shop himself becomes the subject of control for the workers of his section. Each of the control subsystems, regardless of its level, implements planning function. And since the subsystems of enterprise management are part of a single system, the goals of their functioning must be agreed upon, but the content of planning will be different based on the place and role of the subsystem in the overall management system. The plan of the enterprise, workshop, section, task for the worker are interconnected, but these are plans that are different in content. Planning is the process of predicting the desired future. The end result of this process is planned decisions - the basis for targeted follow-up. Planning in a free market economy is much more difficult than under a centralized enterprise management system, since it becomes necessary for them to independently develop their future development prospects. Thus, planning the activities of enterprises in the new conditions requires a change in the previously applied principles, forms and content of the process of compiling planning targets. However, at many enterprises in the country, planning continues in the old fashioned way, on the principle of "from what has been achieved." The only difference is that if earlier this principle was implemented in the form of a task for increasing production volumes compared to the volumes of the previous year, now it is expressed in the desire to load the existing production capacities as much as possible. Most often, this is provided for regardless of whether all manufactured products can be sold, and most importantly, whether the enterprise can receive full revenue for it. The accuracy of calculating the cost indicator, which serves as the basis for many planned calculations of goods, due to insufficient attention to this indicator, is very problematic. The degree of its compliance with the realities of production, at best, can deviate by up to 20 percent or more. The practiced procedure for calculating indirect (proportional) costs especially affects the reliability of planned calculations. 3. PLANNING PRINCIPLES In free market relations allocate six basic principles planning. Among them are the principles of consistency, independence of participation, continuity, flexibility, efficiency. In contrast, under the conditions of full cost accounting, the socialist enterprises of the Soviet period singled out the principles of self-sufficiency, self-financing, self-government and economic responsibility. The content of these principles is as follows: 1) the principle of consistency assumes that an enterprise is a complex, multi-level socio-economic system, consisting of a number of subsystems, each of which carries out a planning function; 2) the principle of independence planning is implemented vertically by integrating and differentiating plan targets, and horizontally - by coordinating the plans of structural divisions of the enterprise; 3) the principle of participation includes the main provisions providing for the involvement of all personnel of the enterprise in the planned work. Planners must work closely with plant leaders and managers. As a result, each of the employees gets a deeper understanding of the purpose and objectives of the enterprise as a whole and its individual divisions; 4) the principle of continuity lies in the fact that the planning process at the enterprise should be carried out constantly, and the developed plans, as necessary, go through the adjustment stage, which is due to the uncertainty of the external and internal environment that affects the economic results of production; 5) the principle of flexibility consists in giving the plans the ability to change their preliminary parameters, so they usually provide reserves. These reserves must be optimal, otherwise the costs may be so high that the flexibility of the plan and the benefits associated with it will not pay off; 6) the principle of efficiency lies in the fact that the costs of planning should not exceed the effect of its application, i.e. plans should be specific and detailed to the extent necessary to identify the level of profitability of products. The use of planning principles allows: plan the production process in accordance with the needs of producers and consumers; assess the feasibility of plans in terms of available production capacity; significantly reduce the amount of labor, material costs, inventory and work in progress. Typical planning mistakes are usually as follows: use of erroneous targets; the use of incomplete and unverified source data; weak generalization of previous experience; insufficient consideration of the availability of resources; poor coordination of plan sections by functional units; insufficient consideration of motivation requirements; frequent adjustments to planned targets; unscrupulous attitude of performers to the definition of technical and economic indicators, etc. 4. TYPES OF PLANNING Types of planning can be classified according to the following criteria. 1. Depending on the term and degree of detail of planned calculations, planning should be prospective, current and operational. Forward planning should cover the period of the predicted operation of the production cycle. Current planning - this is the development of plans for one year, broken down by quarters. operational planning serves the uniform implementation of the current production plan in accordance with the established range of products in the optimal quantity, in the required quality, on time, with the shortest duration of the production cycle. 2. According to the content of development prospects and the goals and objectives set, planning can be divided into strategic, tactical and business plans. Strategic planning should be aimed at finding new opportunities for the enterprise based on global goals and development objectives. tactical planning should ensure the implementation of strategic planning goals, create prerequisites for realizing the enterprise's capabilities to increase production volumes, increase labor productivity, reduce costs, improve product quality, reduce the need for investment, etc. Business plan is designed to assess the feasibility of introducing a particular project or investment measure. For a number of reasons, this type of planning differs significantly from the above types of production planning. 3. Depending on the obligatory nature of planned tasks, planning is divided into directive and indicative. Directive planning provides for the unquestioning implementation of decisions that are binding on planning objects. indicative planning is of a guiding, recommendatory nature: it may also include mandatory tasks, but their number should be very limited. 4. In the production and structural aspect, planning can be considered: at the corporate level (for an association, concern, association, etc.); at the level of independent and economically separate units such as an enterprise, firm, separate subdivision, branch; at the subdivision level - workshop, site, team, workplace. 5. METHODS FOR THE DEVELOPMENT OF PLANS OF PRODUCTION ACTIVITIES main method planning is balance. It consists in comparing the needs and availability of material, technical, labor and financial resources and, in the absence of balance, determining the sources of their coverage to achieve the intended goals. At the enterprise level, the balance method makes it possible to judge the available production capacities of the enterprise, their dynamics in the forecast period, the degree of use, plan the release of goods in marketing monitoring, etc. plays an important role in the development of plans technical settlement planning method. It is used in calculations of economic efficiency of production, investments, profitability of securities, attracted credit resources. This method is based on a system of norms. In this case, the following groups of norms are used: fixed production assets; working capital; norms of labor costs and labor intensity of products; norms for the implementation of production processes; product quality standards; specific rates of capital costs, rates of return on capital costs, etc.; norms of production and circulation costs, norms of economic management. In the practice of planning also apply: 1) method of system analysis and synthesis; 2) expert (evaluative) or heuristic; 3) economic and mathematical methods and models. Specificity first consists in decomposing economic systems and the processes occurring in them into their constituent parts and, on this basis, determining the leading links, bottlenecks, and key problems of production. The second method provides for the clarification of the opinion of specialists - experts on the merits of any planning problem. Such methods of organizing the work of experts as: "brainstorming", "Delphi", "Patiri", etc. are widely known. The third method includes the use of linear programming models (drawing up a product release program for given labor and material resources, optimal equipment loads) and information technology functionality for managing production, costs and finances. Widespread in the practice of planning received normative method development and justification of plans, as well as regulation of production activities through norms and standards. When developing them, it is necessary to take into account the current level of development of science, technology, technology for organizing production and labor; to use production capacities to the fullest extent and to focus on the best practices of the most successful enterprises. The main modern method of developing standards is settlement and analytical, in which norms and standards are technically substantiated by a comprehensive critical analysis of the state of production, possible changes in it, and the study of the influence of various factors. The norms are based on the technical, economic and organizational conditions of work in the planning period. 6. OBJECTIVES AND CONTENT OF OPERATIONAL PLANNING Operational plans are the final stage of production planning and are intended to specify the current (annual) plans. The tasks of long-term plans are specified in the current ones, and the latter, in turn, are adjusted taking into account the actual state of production in the operational plan. Its ultimate goal - to ensure the fulfillment of the planned tasks in natural and cost indicators for the production of products, the performance of work and the provision of services. Operational plans detail the tasks directly to the performers - workshops, sections, jobs, services, teams, etc. for short periods of time (month, week, day). Them problem - ensuring uniform loading of the enterprise's capacities, fulfillment of the production plan in accordance with the accepted nomenclature, in the prescribed quantity, quality, on time, with the shortest duration of the production cycle. The most important task of operational planning - to ensure the coordinated work of all parts of the enterprise, as well as the coordination with the work of co-executors, auxiliary production and service farms. Operational plans - a means of coordinating the technological, organizational and economic activities of all departments and employees involved in the manufacture of products, the performance of work and the provision of services. They are necessary to control the use of production resources and labor. Content of the operational plan is to bring the production program and the main technical and economic indicators to the direct executors. Mandatory requirementapplied to operational planning - its reality and compliance with the specific conditions of production. The laboriousness of developing a plan is also of significant importance: its preparation should not take much time from the engineering and technical workers of the administrative apparatus and shop personnel. 7. METHODOLOGY FOR DEVELOPING THE OPERATIONAL PLAN The methodology for developing an operational plan applied in specific production conditions depends on the type of productionallocated on the basis of the breadth of the nomenclature and specialization of jobs. Distinguish three main types of organization of production: single, serial и massive. Each of them has its own form of flow of the production process - continuous and discontinuous, the nature of the use of technological equipment and its composition. Single production processes - these are processes in which a wide range of products for various purposes is periodically produced. Serial have a limited range of products in quantities determined by batches or series. AT massive processes continuously and in large quantities produced a narrow range of products. At the same time, jobs are specialized in performing, as a rule, one permanently fixed operation for the manufacture of one part. To draw up an operational plan for a single production information is required on the status of work, technical documentation for upcoming work, as well as information on providing orders with everything necessary. Production assignments issued to workplaces are developed on the basis of the calendar plan-schedule of the site. They are compiled, as a rule, for short periods of time (a decade, a week, a day, a shift) and are adjusted in accordance with the actual performance of tasks. The development of calendar plans-schedules at the sites consists in the selection of the required parts, assemblies, etc., as well as in establishing such a sequence that would ensure the timing of orders, uniform loading of equipment and workers. Planning objects are the timing of the stages of work, the sequence of movement of parts, assemblies, the timing of the delivery of finished products. Mass production It can be large-, medium- and small-scale, so it is characterized by various planning methods. But all of them are based on calendar and planning standards and the choice of a planning object. The planning and accounting unit for assembly shops are: nodes - for nodal assembly and products - for general assembly. Their number and timing of release are determined by the production plan of the enterprise. in mass production the main planning and accounting unit is the product, and for the shops - a separate part. The main object of planning is the operation of the production line, therefore the leading calendar and planning standards for mass production are: the tact (rhythm) of the production line; regulations of its work (standard plan); backlog. 8. TOTAL PLANS OF THE ENTERPRISE. BUDGETING Planning includes a set of plans for various areas of the enterprise. Main Sections modern production plan are: production plan and product sales; marketing plan; logistics plan; plan for labor and wages; production cost plan; plan for the development of science and technology, organizational and technical measures; social development plan; action plan for nature protection and rational use of natural resources; financial plan. Budgeting - this is a particularly detailed method of financial planning, covering all aspects of the value of the enterprise and allowing you to compare all the costs incurred and the results obtained. This is also for the planned financial estimates and calculations of the volume of attracting external financial resources (loans and investments), which recreate a complete picture of the financial situation at the enterprise. AT system of plans for budgeting includes: income and expenditure budget; cash flow budget; settlement balance. Used in budgeting types of budgets usually classified into four main groups: core budgets; operating budgets; support budgets; additional (special) budgets. All these budgets are needed to draw up the so-called consolidated production, or main, budget. In some economic publications, this budget may be referred to as the "master budget". Basic budgets are designed to provide all the necessary information to assess the financial viability of the business and its investment attractiveness. The set of plans for this group of budgets includes: sales budget; finished goods inventory budget; the production budget, which includes the production budget, the budget of direct material costs (the budget for the purchase of basic materials and stocks of inventory items), the budget for direct labor costs, the budget for direct operating or production costs, the budget for overhead (overhead) costs; budget for management expenses; business expenses budget. Operating and support budgets are needed to link natural planning indicators with cost indicators. The system of plans for this group of budgets provides for: a plan for capital (initial) costs; credit or investment plan. Special budgets necessary for the distribution of profits and other appropriations. They include: balance sheet profit budget; net profit budget; R&D budget; budget for technical reconstruction of production; tax budget. 9. GENERAL SCHEME FOR PREPARING PLANNING CALCULATIONS The enterprise independently plans its activities and determines the prospects for its expansion based on the demand for manufactured products, works, services and the need to ensure industrial and social development. Contracts form the basis of plansconcluded with consumers (buyers) of goods and services and suppliers of material and technical resources. Approaches to solving these problems are being implemented based on planned calculations. In the general case, the choice of their composition is determined by the specific situation and circumstances. Moreover, the framework of the methodological scheme of calculations in certain sections of the plan, including production, cost and profit, social development, and others, has its own specifics and features. At the same time, it is advisable to use a general methodological calculation scheme that determines the sequence of calculations and the main relationships between various indicators and sections of the plan, i.e. uniting the entire cycle of planned developments, all aspects of the enterprise's activities to achieve the ultimate goal. A detailed general scheme of planned calculations should come from from the main economic interest of the enterprisemanifested to increase your income. And it is possible to increase income only on the basis of the development of production, the production of products that are in demand and well sold. It defines the first two main blocks of calculations: 1) production; 2) financial results of production - costs and profits. The implementation of the relationship between these two large blocks of calculations is that for different options for the structure and volume of production, financial results are calculated and, based on their analysis, the main indicators of the most profitable and promising production program are determined. After that, it is necessary to determine the possibilities for further growth in production through the sale of part of the income for capital investments and the introduction of scientific and technological achievements, as well as the possibility of developing the social base of the enterprise and improving the system of material incentives for its personnel at the expense of another part of the income. That is, it is necessary to implement two other blocks calculations: 3) capital investments and introduction of achievements of science and technology; 4) use of net income. Recommendations on the use of the proposed calculations should provide for enlarged links within the framework of the general methodological interaction between the calculations of production blocks and financial results, as well as the further formation of the proportion and use of income for the development of production or for consumption. 10. PLANNED INDICATORS Planned indicators - These are the targets of the economic activity of the enterprise. Their composition and the validity of the applied calculation methods largely determine the efficiency of the enterprise and all levels of management at different levels. They determine the structure, targeting, development of the plan and reflect its economic social objectives. Technical and economic indicators in the economic mechanism affect not only the adoption of planned decisions, but also the organization of production, marketing of products and its accounting. With indicators, you can implement control functions of management. The active role of plan indicators depends largely on how fully they reflect the goals of the enterprise and the need for the necessary resources. The indicators used in planning are divided into general and particular. General indicators - these are the main indicators in individual sections of the plan, obtained using a cost estimate, including production, labor and wages, cost and profit. Private indicators are mostly informational. Depending on the underlying measurement indicators, indicators are divided into cost and natural. natural indicators reflect the material side of production. They are measured in units that are related to the nature of the product. To expand the scope of use of natural indicators, apply conditionally natural indicators. They are established by bringing the diversity of the natural expression of a given type of product to a single meter using conversion factors. The general basis for setting conditionally natural indicators is chosen to be some decisive consumer property of products or works that has the greatest economic significance. Cost indicators are determined by the amount of cash costs or payment (revenue) in comparable base and current prices. With their help, the aggregate results of the reproduction process are expressed (production of gross domestic product, gross net profit, volume of sales). With the help of cost indicators, various economic balances are compiled. Depending on the nature of the assessment of production processes, indicators can be quantitative and qualitative. quantitative indicators are used to express the direct results of production or work. Qualitative indicators are used to assess the compliance of planned targets with existing criteria (standards, specifications). They are divided into two groups: technical-economic and economic. Technical and economic indicators reflect the efficiency of the use of fixed and working capital. These include, for example, the yield of gasoline from one ton of crude oil. Economic indicators characterize the efficiency of the use of material, labor and financial resources. These include: labor productivity, the level of production and distribution costs, profitability, capital productivity, etc. 11. PLANNING NORMS AND REGULATIONS The most important tool for planned regulation should be a scientifically based system of norms and standards applied in the entire reproductive sphere, including production, distribution and consumption. Standard (from lat. normatio - ordering) - the amount of produced or consumed material goods, resources or funds per unit (per unit of time, area, volume, per unit of equipment, one worker, etc.). In the technological process, the standards include standards, GOSTs, norms for the consumption of material and technical resources per unit of production, etc. Normal value (from lat. norma - a rule, an exact prescription, a sample, a measure) - a widely used concept of a more or less general nature. In philosophy, it is a principle, the observance of which is necessary to achieve a particular goal. The norm is also a criterion on the basis of which certain actions are evaluated. By content, they are divided into logical, ethical (moral) and aesthetic. Legal (legal) norm classified into the following four groups: imperative, prohibitive, permissive and punitive. Most modern authors tend, however, to divide the norms of law into commands and prohibitions. It is necessary to distinguish from norms and standards regulations, the main content of which are laws, decrees, resolutions, decisions, orders, instructions. The legal force of normative acts is manifested in the obligation for execution by all to whom they apply. In economics, one must distinguish economic standards и social. Economic the standards are intended to determine the production aspects of the economic activity of the enterprise, its relationship with various budgets and funds. As part of these standards, the consumption of the most important types of raw materials and fuel and energy resources, labor productivity, wages, depreciation of fixed assets, etc. Социальные the standards serve to establish the provision of the population with housing, schools, kindergartens, hospitals, clubs and other facilities. 12. CONCEPT, PURPOSE AND ORGANIZATION OF MARKETING The volume of sales and production are interdependent. In conditions of limited production possibilities and unlimited demand, priority is given to the volume of production, which determines the amount of costs. But as the market saturates and competition intensifies, it is not production that determines the volume of sales, but, on the contrary, the possible volume of sales is the basis for developing a production program. The enterprise should produce only those goods and in such a volume that it can sell. Marketing (from the English market - the market) is a set of methods, methods, means of developing and implementing activities for active impact on consumer demand in order to expand sales of manufactured goods. Basic Provisions methodology and methodological means of marketing and approaches for their implementation at the enterprise, the following work is envisaged: 1) collection of information about the market, demand, goods, production technologies and forecasting their changes in the future; 2) determination of the range of products; 3) bringing the fixed and working capital of the enterprise in line with the situation on the market; 4) specification of the buyer, as well as the possible definition of his needs and ways to meet them; 5) advertising for the sale of goods. Marketing employees must imagine how the buyer wants to see the product, where and when it is needed, what price the consumer is willing to pay. In turn, each employee of the enterprise (designer, technologist, foreman and even a simple worker) must also know the requirements of the consumer in relation to the functions performed. Another implementation path marketing methodology is the creation of a special sales unit. Marketing planning is essential for: the entrepreneur represented the main goals and objectives of the enterprise; marketers had a guide for action to develop and create a market for their product; investors could be convinced of the capacity and prospects of the market and its stability. 13. MAIN CONTENT OF MARKETING Marketing is focused on performing three main functions: collecting information, analyzing and forecasting, determining production indicators taking into account the prevailing price level, the implementation of marketing activities. This can also include advertising, which in essence has an independent value. The first function should precede all decisions subsequently made, as well as give a prompt assessment of the possibility of their implementation. At the same time, it is advisable to single out four groups of indicatorson which information will be collected: trends in sales of products on the market; prices; market conditions; new technologies, availability of interchangeable products and demand. Information on sales of products is data broken down by individual product groups and sales regions in terms of sales volumes (market capacity), stock volumes in trade, maintenance of goods during their operation, service. Price data it is also advisable to form taking into account the regions of sales, the season of sales, etc. and possible characteristics and consumer properties of the selected product range. For each of them, the main purpose, dimensions, weight and other important characteristics, operation features, the need for spare parts, service life, and the possibility of interchange with other goods are noted. Information about new technologies includes information about their purpose and manufactured goods, productivity, opportunities for implementation with the maximum use of the equipment operating at the enterprise, the necessary new equipment, its price, availability, total capital intensity of the technology and implementation time. It is important for an enterprise demand assessment on its products, which depends, as a rule, on the income of the population, prices and supply of goods. Therefore, when planning demand, it is necessary to single out consumers of products, and preferably in separate groups, depending on the amount of their income, determine the size, trends in their change, and the likely share in these incomes that will be used to purchase goods. In addition, it is required to calculate production costs for the industry as a whole, taking into account various factors and, accordingly, prices for these products, as well as industry average profitability indicators. Within the predicted situation with the situation on the market (demand, prices, supply), a decision is made on the appropriateness of the production of certain goods. 14. PROCEDURE FOR DEVELOPING A MARKETING PLAN. ADVERTISING After determining the main trends (directions) affecting the output, they begin to draw up marketing plan. It is a document that provides a solution to an important task of the enterprise - penetration and retention of the market, increasing the financial stability of the enterprise. In practice, the following types of marketing plans: a work plan for the marketing service for studying markets, assessing the company's own capabilities, developing a marketing strategy and tactics, a mechanism for penetrating or retaining a market, etc .; marketing plan for the future and the current period (product supply plan). The basis of marketing planning is the sales plan. He contains, firstly, the results of the market research analysis, including market capacity, elasticity of demand, distribution of market segments, the company's market share, characteristics of the main competitors, their pressure on the company's products; comparative levels of quality, prices, after-sales service organization, etc.; Secondly, the adopted strategy for the development of the enterprise and its parameters for the planning period; third, analysis of the possibility of providing the accepted parameters for the supply of products by all types of resources. A detailed explanatory note is usually drawn up for the draft delivery plan, which explains the content of all product sales indicators. To determine the volume of sales of industrial goods, indicators of the level of investment activity in industries consuming this product are used; directions of scientific and technological progress in them; formation and development of new needs of enterprises-consumers. Advertising. Advertising of manufactured goods is organized with to informing buyers about the goods, their consumer properties, features of operation and application, as well as in order to persuade them to buy this product. It must begin from the moment the final decision on its production is made in order to prepare buyers in advance for the idea of the need to purchase this particular product that is being prepared for production. The main types of advertising and distribution channels are: elements of corporate identity, outdoor advertising ("light screens", billboards, signs), advertising at the point of sale (showcases, packaging, labels), print advertising (leaflets, booklets, brochures, catalogs, posters), souvenirs , radio and TV advertising, participation in exhibitions and fairs, etc. The development of a plan for promotional activities is carried out in a generally accepted manner: collection of information, processing, evaluation, development of proposals, etc. When planning advertising, the following plans are usually made: formulating the goals of promotional activities; establishing the amount of funds allocated for advertising; determining the list of promotional activities. 15. PLANNING THE PRODUCTION PROGRAM OF THE ENTERPRISE The main planning criterion production program is getting the maximum possible profit, which is achieved by optimizing production tasks. This process begins with an analysis of performance in the current (base) year. Reporting data is analyzed and compared with indicators of the annual plan for the production and sale of products, price, quality and product range. Further, on the basis of indicators of production capacities, several options for aggregated indicators of volumes and the structure of production are determined. It is desirable to form such options based on various promising development strategies - reshaping, modernizing, stabilizing. For each of these options, first of all, sales opportunities are analyzed, then - the level of prices and the availability of production processes with material and technical resources. If the analysis gives a negative result, then it is necessary to make adjustments to the indicators of the production program and repeat the procedures for this analysis. If the result of the analysis is positive, it is necessary to calculate the main volume indicators of the plan and analyze again, but already with a view to improving the considered options for production programs. Choosing the best option from several can be made based on a measure of total income or profitsreceived by the enterprise for the entire calendar period under consideration. This option in the main consolidated indicators serves as the basis for the formation of the annual plan for all its sections. At this stage of calculations, the composition of the main indicators of the production program is expanded and disaggregated. The production program includes includes indicators of the volume of production in value and physical terms (based on capacity calculations), its nomenclature and assortment, quality and production time. It is connected with the calculations of all other sections of the plan: cost and profit, labor and personnel, science and technology, supply and marketing, and capital investments. natural indicators production volumes (pieces, tons, meters) are used to determine the need for resources, but are only applicable to homogeneous products. Conditionally natural meters allow you to bring all types of manufactured products to one type, taken as a base. For this, conversion factors are most often used, calculated on the basis of the ratio of the labor intensity of the basic and reduced to basic types of products. Labor meters (normal working hours) are used mainly in intra-production planning. The most common indicator is the labor intensity or normalized costs of working time for the manufacture of a unit of product, calculated in standard hours. Labor intensity indicator of the production program, due to its ability to decrease after a certain period of time, is not suitable for assessing production in dynamics and therefore is most often used in auxiliary calculations. 16. PRODUCT PLANNING Volume of sales (OP) can be determined by the formula: Or \uXNUMXd Giz + (He - Ok), where Giz - finished products, rub.; He - the balance of finished products at the beginning of the year in the warehouses of the enterprise, rub.; Ok - the same at the end of the year, rub. In accordance with the Regulations on Accounting and Reporting sales revenue (works, services) can be determined two ways. First option - as it is paid, the receipt of funds to accounts in banking institutions, and when calculating in cash - upon receipt of funds at the cash desk. The second option - on shipment of goods (performance of works, services) and presentation of settlement documents to the buyer (customer). Each enterprise, when developing a reporting policy for the planning period, takes one of two options for accounting for sales revenue products based on the conditions of management and concluded contracts. First option recognition of sales revenue is currently the most common in the Russian economy. However, it reduces the reliability in calculating the production result: expenses (materials, salaries, etc.) are accrued in one reporting period, and the proceeds for shipped products very often come in another, which is explained by possible fluctuations in sales volumes in the reporting period. In many industries, the time gap between production and sales is three to six months. The second option implementation accounting provides more confidence in the calculation of production results. However, the enterprise immediately becomes indebted for VAT, income tax due to the lack of real receipt of money, and it often becomes insolvent, financially bankrupt. The level of use of the second option is insignificant in the country due to the lack of the necessary amount of working capital for enterprises and weak financial discipline. It is most often used in transport, communications, construction. Some enterprises, based on the reporting policy "on payment" and include expenses in the cost price when payment has occurred. If you follow this principle, then wages should be included in the cost not as products are manufactured, but when money is issued from the cash desk, which already completely destroys the logic of the formation of current production costs. In addition, in the standard as part of the cost it is noted that the costs of production are included in its cost of the period to which they relate, regardless of the time of payment - preliminary or subsequent, for example, payment for employee vacations, remuneration at the end of the year. The implementation process completes the circulation of economic assets of the enterprise, which allows it to fulfill its obligations to the state budget, the bank for loans, workers and employees, suppliers and reimburse production costs. Failure to fulfill the implementation tasks causes a slowdown in the movement of working capital, delays payments, and worsens the financial position of the enterprise. 17. DETERMINATION OF THE CAPACITY OF THE ENTERPRISE The most difficult procedure in planning a production program in determining the set of products that an enterprise can produce is the calculation of production capacity. In planning practice, production и design capacity. Productive capacity represents the volume or number of units of output that can be produced in a given period. Unlike design capacity, the value of which is set and is the starting value for the design of the enterprise, its workshops and equipment, the production capacity is not a constant value. It depends mainly on the following factors: the availability, technical level and composition of the main equipment, the progressiveness of the technology used, the proportionality of the production capacities of the main links in the technological process of production; nomenclature and range of products planned for release; mode of operation of the enterprise and its shops, forms of organization of production and labor; personnel qualifications. To the greatest extent the production capacity of the enterprise is determined: availability, technical level and composition of the main equipment. Therefore, when it is calculated for all existing equipment (including inactive and excluding standby equipment), the calculation is carried out on the basis of progressive equipment performance standards. At the same time, retired equipment is excluded from the calculations and equipment put into operation in the planning period is included. The leading factors in determining production capacity can be either equipment, space, or both. It is measured in units in which the finished product is planned. Like any other norm, production capacity is not a fixed quantity. With the improvement of technology, technology, organization of production and labor, the refinement of the nature of manufactured products, the value of production capacity also changes. In this regard, distinguish incoming, day off и average annual power. First represents the capacity with which the enterprise (workshop, site) entered the planning period. During the year, new equipment enters production, new areas are introduced, at the same time there is a disposal of capacities, therefore, by the end of the planning period, a weekend productive capacity. Disposal of capacity occurs for the following reasons: equipment wear, changes in the range, labor intensity of products, etc. Important in calculating the production capacity of the enterprise is the ratio between the main production and auxiliary, performing work for the main. Such services and workshops usually include energy facilities, tool workshops, repair service, transport departments, etc. Therefore, in power calculations, their capabilities must be taken into account. 18. LOGISTICS PLANNING Applied in enterprises materials are divided into main и auxiliary. First are part of the product. The second are used for the implementation of technological processes, maintenance of equipment, economic and domestic needs (oils, lubricants, etc.). The costs of auxiliary materials are reflected in the corresponding cost items of complex estimates and are written off through them to the cost of production. At calculation of the need for materials it may turn out that there are no consumption norms for some types of products (the product is under development). In this case, the product is equated to similar products for which there are consumption rates. And in order to take into account the characteristic features of a new product, correction factors are introduced into the calculation of the need (the coefficient of the characteristics of material consumption for the production of this product compared to a similar one). With a variety products and the absence of a refined program for the production of each type of product calculation of the need for materials for typical products or parts, the consumption rate for which is the weighted average for the planned group of products or parts. The need for auxiliary materials is determined on the basis of the production program and the consumption rates established for them for the accepted settlement units of measurement (product, ton, machine hours, etc.). The consumption of some types of auxiliary materials cannot be rationed. In this case, the need for them is determined on the basis of reporting data and taking into account changes in the volume of work performed. In a similar way, calculation of the need for material resources for the manufacture of tools, technological equipment, for the repair and operation of fixed assets, for carrying out activities according to the development plan. For example, for the repair and operation of fixed assets, the need for material resources is determined based on the expected book value of fixed assets as of the beginning of the planned year, the accepted material consumption rates for 1 million rubles. the cost of fixed assets, a correction factor that determines the need for this material for the repair of newly introduced fixed assets. Calculation of the need for electrical and thermal energy for technological needs is made on the basis of energy consumption rates, and motor energy - based on the total power of all operating engines, the shift ratio of equipment, the duration of shifts, the equipment load factor. Based on the calculations of the need for material resources, a logistics plan is drawn up, which has the form of a balance calculation and consists of two parts: determining the total need for resources for the planned year and establishing sources for covering the need. They are the expected balances of material resources at the beginning of the planning period, supplies from outside, materials of own production, internal resources of the enterprise. 19. STOCK PLANNING Creation of high-quality and comprehensive reserves is the most important prerequisite and guarantee of the rhythm of the enterprise. Stocks of materials in stock accepted divide into current (passing) и insurance (reserve). К current stocks refers to the consumption rate of a batch of materials sufficient for the uninterrupted operation of the enterprise in the period between their next two receipts. They can be replenished by the receipt of new batches of materials to replace those spent. Current stocks also include stocks that are in operations for their preparation for use in production (cutting, cutting, etc.). In serial and mass production, where materials are consumed evenly (by day and shift), the maximum current stock of material (equal to the value of the supplied batch) is determined by multiplying the average daily material consumption by the number of days between two successive deliveries of material. The average material consumption per day is determined by dividing the total material requirement by the number of days in the planning period. The time interval between successive deliveries depends on the need for materials, the distance between suppliers and the consumer, the method of cargo transportation (mode of transport, carrying capacity, transit rate, etc.). Insurance stocks designed for non-standard situations, for example, the delay in the receipt of the next batch of materials. They are created, as a rule, for hard-to-replace materials. The value of the safety stock is determined as the product of the average daily material consumption by the average deviation from the normal delivery conditions in days. The maximum stock of materials is equal to the maximum value of the current stock plus safety stock. Its value is used in determining the planned value of working capital. 20. DEVELOPING A LOGISTICS PLAN Based on the calculations of the need for material resources, a logistics plan is drawn up, which has the form of a balance calculation and consists of two parts: determination of the total need for resources for the planned year and the establishment of sources for covering the need. They are the expected balances of material resources at the beginning of the planning period, supplies from outside, materials of own production, internal resources of the enterprise (use of waste). The absolute size of the expected balances of material resources at the beginning of the planned year is determined on the basis of data on the availability of the actual stock of materials at the time of the development of the logistics plan, as well as on the expected receipt and consumption of them in the current year for the remaining period of time. External sources of supply are supplies from outside. The forms of the plan may be different depending on the type of resource. The cost of material and technical resources is one of the most important elements of drawing up a plan and therefore requires careful analysis. For domestic materials, current prices should be considered in the light of past trends, future projections and elasticity of demand. The lower the elasticity, the higher the prices associated with the growing demand for a certain type of material. When drawing up the plan, the costs of vehicles are also taken into account. To do this, estimates of transport and procurement costs are compiled. In the case of imported materials, they include duties, port charges, tariffs, insurance, etc. 21. CLASSIFICATION AND STRUCTURE OF STAFF IN THE ENTERPRISE One of the main sections of the plan for labor and wages is the planning of human resources. It includes workforce plan. Employees of the enterprise are divided into relevant groups and categories into industrial (industrial and production) personnel and non-industrial staff. The first group includes employees associated with the main activity of the enterprise, i.e. workers of the main and auxiliary workshops, laboratories, warehouses, security. On the nature of the functions performed industrial and production personnel is divided into workers (main and auxiliary) and employees (including managers and specialists). Very often, specialists and some professions from the category of employees are combined into one category - engineering and technical workers. In accordance with the Qualification Directory of positions of managers, specialists and employees, 62 positions are classified as managers, from the foreman of the production site to the general director, chief, manager. The specialists include employees holding the positions of an accountant, design engineer, economist (a total of 51 positions); to employees - employees holding the positions of an archivist, cashier, typist, timekeeper (19 positions in total). Personnel of enterprises are divided according to professional qualifications (by profession, specialty and qualification). Under profession understand the type of labor activity, characterized by a complex of special knowledge and practical skills and abilities. Each profession combines a number of specific types of labor activity, which are called specialties. The degree of mastering by an employee of the total specialized knowledge about a given profession, which allows him to perform functions of a certain complexity, characterizes qualification. According to the level of qualification at the majority of enterprises, workers have six grades. Specialists are divided into a number of categories according to the level of qualification. Enterprises keep records attendant staff, i.e. the number of employees who showed up for work on a particular working day, and payroll - the number of employees included in the lists. Since the payroll is constantly changing as a result of the hiring and dismissal of employees, the average number of employees for a certain period is calculated. This indicator for the month is calculated by dividing the payroll for all days of the month by the number of calendar days in the month. The number of employees working on weekends or holidays is taken from the data for the previous working day. The list number of employees per year is determined by dividing the sum of the monthly list number of employees per year by the number of months. The main task of planning the need for personnel, their training and advanced training is to determine the optimal number, composition and structure of employees in order to increase labor productivity, reduce the cost of working time for production. 22. METHODS FOR CALCULATION OF THE NUMBER OF WORKERS To determine the number of workers used three main calculation methods: according to the labor intensity of work, according to service standards and workplaces. Planned number of workers by labor intensity of work is determined on the basis of the following initial data: the volume and range of the production program, the labor intensity of manufacturing products for each nomenclature position, the coefficient of fulfillment of time standards, the planned useful (effective) working time fund. Labor intensity production program at the enterprise calculated in two ways - the so-called "direct account" and on the basis of reporting data. At first way the labor intensity of the production program is determined by multiplying the quantity of products for each item by the planned costs of working time required to manufacture a unit of output. The time spent on the manufacture of comparable and newly mastered products, on the change in the remains of work in progress, as well as on the production of special tools, fixtures, spare parts, on the overhaul of fixed assets, on the provision of capital construction services, on the production of other products are calculated. For that part of the products that is not included in the nomenclature, they proceed from the specific labor intensity per one thousand rubles of the same or similar products. second method determination of the labor intensity of the production program is simpler, but less accurate: the reported labor intensity is adjusted using coefficients that take into account measures aimed at reducing the labor intensity of products. This method of calculation can be used if there is no development of new, incomparable products in the planning period. Planned number of main and auxiliary workersemployed in normalized jobs (Chn) is determined by the formula: Chn \uXNUMXd Tpr / Fpl х kv, where Tpr is the labor intensity of the production program, standard hour; Fpl - planned useful fund of time per worker, hour; Kv - the planned coefficient of compliance with the standards. Second calculation method the number of auxiliary workers - according to service standards - proceeds from the scope of maintenance work, shift work and maintenance rates, i.e. the number of pieces of equipment, production areas, etc., serviced by one or a group of auxiliary workers, taking into account the coefficient of effective use of the nominal time fund. It is set from the working time balance calculation data. Third calculation method number of workers - by workplace - used for work on the control of machines, furnaces, equipment, vehicles and other equipment, as well as in the control of the technological process. In factory practice, the number of auxiliary workers is often determined by an approximate percentage calculation by type of auxiliary work: maintenance and repair of equipment - 12-18%, equipment adjustment - 5-10%, provision of tools - 6-8%, etc. 23. WAGE FUND PLANNING Payroll planning can be carried out in aggregated calculations or in a more detailed way. Using enlarged method apply two methods of determining payroll to all staff: the first based on the estimated number of employees and the level of their average wages; the second - according to the standards of wage costs per unit of output. According to the first method, the planned staff payroll is determined by multiplying the estimated number of employees by the planned average wage. The wage fund accrued in such an enlarged way is specified by regulatory planning on the basis of the production program and its labor intensity, calculated according to the standards in force at the enterprise, taking into account the composition and skill level of employees, tariff systems, the forms and systems of remuneration used, staffing. The wage fund is also determined for each unit, section, workshop, service, shift, brigade. Regulatory payroll the main and auxiliary employees of the enterprise engaged in standardized work (Fnor) is determined for each product with subsequent summation according to the formula: Fnor = (Ppr х Ntr х SLF + NC х Kdop) х kts, where Ppr is the planned production program for the production of products, pieces; Ntr - normative labor intensity of the product, hour; Snch - the average cost of a standard hour based on the tariff scales and rates in force at the enterprise, rub.; Hz - standard wage costs for the production program (i.e. Ppr х Ntr х SLF), rub.; Kdop - coefficient of additional wages; Кц - price increase factor predicted by the enterprise. Wage fund for auxiliary time workersemployed in non-standardized work is determined based on the staffing table, taking into account the planned coefficient of additional wages, which includes various additional payments and allowances. Executive payroll, specialists, employees of production and functional divisions of the enterprise is also determined on the basis of the staffing table, which contains a list of job titles and the amount of their monthly salaries, taking into account the planned percentage of remuneration. В fundsallocated for consumption, allocate three components: payroll, social payments, income (dividends, interest) on shares. AT the composition of the payroll includes: wages at piece rates, tariff rates, salaries, incentive and compensation payments (payment for annual and additional holidays, for managing non-released foremen, for working at night, for teaching students, etc.). To social payments include: payment for vacations in excess of those provided for by law, pension supplements, lump sum benefits for retiring labor veterans, payment for medical treatment vouchers for employees, etc. 24. PERFORMANCE PLANNING Productivity determines the amount of output produced by an employee per unit of time, or the amount of time spent on the production of a unit of output. However, due to the diversity of any production, it is not always possible to determine the quantity of manufactured products in natural terms. In addition, the enterprises do not fully account for the labor costs of employees (i.e., accounting for full labor intensity). With a certain degree of error, enterprises take into account the labor costs of the main production workers. Therefore, when planning and accounting in industry, indirect indicators are used to assess labor productivity: 1) output per worker (worker, etc.), rub.; 2) labor intensity of a unit of production, standard hour. Development, in addition to monetary terms (absolute), can also be planned in relative terms (as a percentage of the previous period and in relation to the implementation of production targets). It can be determined by the method of direct calculation or by the method of adjusting the basic productivity of labor, taking into account the factors of its growth in the context of individual divisions of the enterprise. The degree of influence of each factor on the growth of labor productivity is determined by the indicator of relative labor savings. В general form of labor productivity by direct counting for the enterprise can be found by the formula: PT \uXNUMXd OP / Chpl where PT - labor productivity; OP - the planned volume of output (works, services), thousand rubles; Npl - the planned number of employees (workers), people. The indicator of labor productivity can be calculated for the year, quarter, month, day, hour, as well as for one worker (worker), one main production worker. Change in labor productivity as a percentage compared to the base period determined by the formula: 
where PTpl is the planned labor productivity per worker (worker), rub.; PTfaq - actual labor productivity per one average worker (worker) in the base period, rub. Full labor intensity conditionally can be calculated as follows: Ttot \uXNUMXd Tnorm / dKv, where Ttot is the total labor intensity of all industrial and production personnel; Tnorm - normalized labor intensity of the product, standard hour; e - the share (coefficient) of the main piecework workers in the total number of industrial and production personnel; Кв is an index (coefficient) of the fulfillment of production norms by piecework workers. Disadvantage of the direct method measurement of labor productivity is that it does not show the causes of changes in labor productivity, and take into account all the factors influencing the change in the level of labor productivity, it is almost impossible. 25. PLANNING FOR THE USE OF MAIN PRODUCTION ASSETS Basic production assets enterprises are enterprise property in the form of his property necessary for the implementation of entrepreneurial activities. They act in an unchanged natural form for a long period, repeatedly participate in the production process and lose their value in parts as they wear out. In the structure of financial accounting, they are referred to as assets. They include buildings, machines, equipment, transmission devices, vehicles, intangible assets, etc. The initial formation of fixed assets at newly created enterprises occurs at the expense of funds that are part of the statutory fund. Intangible assets include long-term investment objects that have a valuation, but are not material values. These include the right to use land, water and other natural resources, patents, inventions, and other property rights. In relation to the production of the product, the main production assets are divided into active and passive parts. The active part includes fixed assets that have an active impact on the labor process (machines, equipment, machinery, transmission devices, etc.), the passive part includes those that participate in the production process, but do not have a direct impact on the labor process ( buildings, structures). When planning the use of fixed production assets, their need (primarily their active part) and structure, as well as the availability of production space, are calculated. The need for fixed assets is determined on the basis of the planned production volume the product envisaged by the current plan, as well as based on the chosen strategy for organizing production processes, including technological solutions. The need for equipment of a certain type can be calculated on the basis of the given technical complexity of manufacturing the product and the shift work of the enterprise. Need for production space should be linked to the calculation of the need for equipment. 26. DEPRECIATION PLANNING Depreciation deductions are funds generated from deductions from the value of fixed assets of the enterprise according to established standards. Due to their accrual, the annual repayment of the value of the property and its transfer to the cost of finished products is carried out. value created at enterprises depreciation fund is calculated by multiplying the book value of fixed assets by the depreciation rate. Its calculation is carried out according to the formula: Aam = Nam х F, where Us - depreciation rates, depending on the initial and salvage value of fixed assets and the standard service life (amortization period) of fixed assets; Ф - the average annual cost of fixed assets. The depreciation amounts are calculated according to the unified depreciation rates established by the Government of the Russian Federation. The methods used in calculating depreciation are based, in addition to the norm, on the following factors: the life of fixed assets, the methods of calculating depreciation and the procedure for determining the value of fixed assets. The amount of depreciation deductions is determined by three methods: uniform, unevenly accelerated and accelerated. With the uniform method the same amount is written off during the entire life of fixed assets. Unevenly accelerated depreciation provides for accounting for the cost of most of the fixed assets in the first years of operation. For example, in the first year - 50%, the second - 30%, the third - 20%. This allows the enterprise in the conditions of inflation to quickly recoup the costs incurred and direct them to further renovation of the property. Starting from 1991, enterprises received the right to apply the method accelerated depreciation the active part of fixed assets, i.е. depreciation at higher rates, but not more than twice. When calculating depreciation, one should take into account the results of the revaluation of fixed assets according to the coefficients published by the Federal State Statistics Service of the Russian Federation or based on the market value of the property. Methods used in calculating depreciation, are of great importance, since, on the one hand, its value provides the possibility of acquiring new property, replacing obsolete, both physically and morally. On the other hand, the amount of depreciation is provided as part of the cost, thereby affecting the amount of costs. Therefore, an unreasonable decrease in depreciation deprives the enterprise of the possibility of timely renewal of fixed assets, while an overestimation of depreciation can lead to an unreasonable increase in the cost of production and a decrease in the profit of the enterprise. For calculating the amount of depreciation for the planned year it is necessary first of all to group the fixed assets in relation to the collection of depreciation rates and determine the input and disposal of fixed assets for the same groups. Since their introduction and disposal usually occur at different times of the year, an average annual cost is calculated. 27. PLANNING FOR WORKING ASSETS The main task working capital planning consists in determining their economically justified value, which ensures uninterrupted financing of planned costs for the production and sale of products, as well as making payments on time. The need for own working capital depends on the volume of production, the conditions of supply and marketing, the range of products, the forms of payment used with suppliers for the supplied products. Determining the need for working capital is aimed at establishing the amount of funds that are advanced to create inventories, backlogs of work in progress and the accumulation of finished products in the warehouse. For this you can use three methods: analytical, coefficient and direct counting method. Analytical method involves determining the need for working capital in the amount of their average actual balances, taking into account the growth in production volume. This method is used in those enterprises where funds invested in material values and costs occupy a large share in the total amount of working capital. At coefficient method stocks and costs are divided into those that depend directly on production volumes (raw materials, materials, costs of work in progress, finished products in stock) and those that do not depend on it (spare parts, low-value and wearing items, deferred expenses). For the first group the need for working capital is determined on the basis of their size in the base year and the growth rate of production in the coming year. For the second group working capital, which does not have a proportional dependence on the growth of production volume, the need is planned at the level of their average actual balances over a number of years. Direct counting method is used when organizing a new enterprise and periodically clarifying the need for working capital of existing enterprises. The main condition for its use is a thorough study of the production program, supply and sales plan. This method involves the rationing of working capital invested in stocks and costs, finished products in stock. General working capital ratio, or the total need for working capital, an enterprise is defined as the sum of private standards in monetary terms, calculated for individual elements of working capital. Most often, a private element is determined by the formula: H = P х D, where H is the standard of working capital for a specific element; P - one-day expense, which is equal to the quotient of dividing the corresponding quarterly production costs by the number of working days in the quarter; D - stock rate in days for a given element of working capital. 28. CHARACTERISTICS OF SCIENTIFIC AND TECHNICAL PROGRESS AND ITS PLANNING Scientific and technological progress (NTP) - this is a process of improving the factors of production, the applied equipment and technology, technical methods and forms of labor organization based on the widespread use of scientific achievements. Achievements of scientific and technological progress are new samples of equipment and technologies, materials and structures, inventions, licenses, projects, progressive forms of organization of production and labor, etc. The main purpose of their use in enterprises is to improve the quality of products, ensure the growth of labor productivity, general indicators of production efficiency, as well as increase profits. To coordinate all activities related to the implementation of scientific and technical progress, the enterprise develops appropriate long-term and current plans. Implementation plan of scientific and technical progress The enterprise includes both individual actions and groups of interrelated activities of various kinds. These activities can be divided into four main groups: 1) production of new products and introduction of advanced technologies; 2) saving material, raw materials and other resources, reducing costs and increasing profits; 3) introduction of new forms of management, scientific organization of labor; 4) implementation of R&D. В first group includes activities related to the need to update or replace the range of end products, a significant increase in its quality or technical and economic parameters. The basis for such activities may be the emerging opportunities for the use of new materials, raw materials, equipment, and technological processes. Events second group include various works and improvements that do not significantly change the technologies used and production processes; their implementation does not require replacement of equipment, production lines and other major changes. In this regard, their payback period usually does not take much time and they are more easily implemented with the involvement of smaller amounts of financial and material resources. The third group measures is associated with changes in production management schemes, the introduction of new forms of labor organization of managerial personnel, etc. The largest costs in this case usually occupy the costs of acquiring computer equipment, automation equipment and office equipment. Fourth group activities that ensure R&D should form the basis for constantly maintaining the competitiveness of products at the proper level through advanced and groundbreaking scientific research, allowing the first or one of the first to organize production and supply new products to the market, and thus receive additional profit. For each of the activities included in the plan, a feasibility study, calculations of the necessary investments, material and technical resources, determination of requirements for scientific, technical and production personnel should be carried out. 29. PLAN OF SOCIAL DEVELOPMENT OF THE ENTERPRISE The object of social planning at the enterprise is the entire staff, its social groups, individual workers. His main goal - meeting the various needs of employees at the expense of the enterprise's resources and capabilities. When developing these plans, the question can really be raised only about those needs, the satisfaction of which depends on the capabilities of the enterprise. Based on this, it is proposed to apply the following classification of workers' needs, which can also be used as the main sections of the social development plan: 1) development needs of the social structure; 2) the need to improve and improve working conditions; 3) the need to improve living standards; 4) the need for improvement in the development of human relations, morality and ethics. First section associated with ensuring the normal functioning of personnel in the implementation of the production process, i.e. the availability of personnel with the required qualifications, the availability of opportunities for further advanced training, etc. The main indicators that characterize the social structure of personnel are as follows: the number of employees, their gender and age composition, educational level, qualifications, job structure, the number of engineering and technical personnel and workers of various specialties, and some others. Second section contains indicators that characterize the level of automation and mechanization of production, the number of jobs with a predominant share of manual labor, the availability of special equipment, workwear and special food. This section may also contain data on the work of women, the availability of office equipment, labor safety, noise levels, gas pollution, and others, which is determined by the specifics of each enterprise. The main measures in this area are: technical re-equipment and reconstruction, replacement of obsolete equipment, improvement of labor safety, creation of normal working and rest conditions, rooms for psychological relief, health prevention, planting of greenery on premises and territory, etc. AT third section plan, it is advisable to include indicators of both the various incomes of workers and employees, and the provision of social facilities. The measures in this section include improving the system and increasing wages, increasing material assistance to mothers with young children, low-income people, veterans, etc., as well as building housing, social and cultural facilities and spending on their maintenance. Major activities that can be planned in fourth section to improve social relations, these are expenses for lectures, interviews, sociological surveys, analysis of possible conflict situations, etc. The formation of the activities included in the plan is based on an assessment of the cost of activities, their priority and the overall financial capabilities of the enterprise. 30. COST IN THE PLANNING STRUCTURE Cost price is one of the most important indicators characterizing the efficiency of the enterprise. It reflects qualitative changes in engineering, technology, organization of labor and production. It serves as the initial basis for calculating the production program, plans for labor and wages, finances, profits, profitability, logistics, prices. Cost planning is necessary to select and justify the most effective areas of innovation and capital investment, the introduction of new technology, invention and rationalization. Initial data development of the cost plan are: planned production volumes, consumption rates of labor and material resources, contracts for the supply of material resources and the sale of products, economic standards, the economic effect of the activities of the enterprise development plan, etc. For regulation processes of cost formation, a large number of documents have been compiled that have both intersectoral and sectoral significance. The most responsible among them, without a doubt, was the Regulation on the composition of costs for the production and sale of products (works, services) and on the procedure for the formation of financial results taken into account when taxing profits, approved by Decree of the Government of the Russian Federation of August 5, 1992 No. 552, subject to changes , made for the period 1995-1998. This document is drawn up on the basis of the Regulations on the composition of costs, which are repeatedly revised. Depending on its purpose, the cost indicator has a whole a number of varieties. Yes, depending on cost centers in the process of economic activity, shop, production and full costs are distinguished. First includes the current costs of manufacturing products in individual workshops. The second expresses the costs of manufacturing products for the whole enterprise. The third reflects the total cost of production and sales of products. By calculation methods and areas of application in production management, there are planned, estimated (design), actual (reported) cost... The first shows the maximum allowable cost in the conditions of the achieved level of technology and organization of production. The second used in technical and economic calculations to justify design decisions, in the formation of market prices. 31. CLASSIFICATION OF THE COST OF PRODUCTS (WORK, SERVICES) The following classification is used to record and plan production costs: 1. By economic elements all costs are divided into the costs of working capital (raw materials, materials, fuel, energy) and the costs of fixed production assets (depreciation), as well as labor costs (salaries with accruals for social insurance, pension fund, compulsory medical insurance), etc. This cost classification is used in calculating the cost of production to determine the amount of taxable profit, i.e. when calculating the cost estimate not only for the production of products, but also for its implementation. 2. By costing items costs are grouped according to their role in the production of products - the costs of maintaining the technological process for the manufacture of a unit of output and the costs of managing and maintaining production. This grouping is used in the calculation of the cost of production. 3. By costing method a certain type of product costs are divided into direct and indirect. Direct costs are associated with the production of a certain type of product and are directly included in the cost of specific products (wages of production workers, basic materials, etc.). Indirect costs are associated with the operation of a workshop or enterprise as a whole and cannot be directly attributed to the cost of specific products (costs for the maintenance and operation of equipment, for the maintenance of the management apparatus, etc.) without an appropriate distribution. 4. By degree of dependence on the volume of production all costs are divided into conditionally variable and conditionally fixed. To conditional variables include costs that vary almost in proportion to the change in production volume (production wages, process fuels, basic materials). Conditionally permanent expenses do not change or change insignificantly with an increase in output (wages of shop workers, plant management, costs of maintaining buildings, etc.). 5. By degree of homogeneity costs are divided into simple and complex. Simple - these are costs that are homogeneous in economic content (materials, wages, fuel from the outside, etc.). Complex ones consist of several homogeneous economic elements (shop, general factory expenses). 32. METHODS OF COST ACCOUNTING AND METHODS OF CALCULATING THE COST OF PRODUCTS Methods of accounting for production costs and calculating the cost of production classified according to as follows directions: depending on the method of estimating the resources used, there are methods of direct accounting for actual costs and according to the standard and planned (forecast) cost; in relation to the technological process - by order and by order; by costing objects - detail, assembly, product, process, production, order. Using direct accounting method actual costs, their value is determined by the formula: Zf = Kf х cf, where Zf - actual costs, rub.; Kf - the actual amount of resources used; Tsf - the actual price of the resources used. The advantage of this method is the simplicity of calculations, and the disadvantage is the impossibility of organizing control over the acquisition, spending and consumption of resources and prices for them, as well as making costs before the end of the reporting period. Standard method of cost accounting eliminates the shortcomings of the previous one. It allows you to evaluate not only what the costs were, but also what they should have been. Enterprise standards - these are the standards developed directly by the enterprise itself and used to calculate the cost of production - the consumption rates of raw materials, materials, the standard for contributions to the repair fund, etc. On their basis, it is possible to draw up monthly standard calculations for parts, assemblies and products. Planning norms should be developed for a quarter or a year, taking into account the effect of the introduction of organizational and technical measures and price increases. When accounting for costs using planned (forecast) cost method allowable costs for products and a unit of product are taken as a basis, based on progressive norms for the consumption of materials, fuel, energy, wages and other costs, taking into account advanced experience in technology and organization of production, as well as available reserves. The main advantage of this method is that the planned costs are based on a forecast of the future. Perepredelny (by-process) method of cost accounting It is used at enterprises with such production, where the finished product is obtained as a result of sequential processing of the source material at separate technologically distinguished stages, phases or redistributions. The essence of the method: cost accounting is carried out by stages (processes), and within them - by costing items and types of products, where direct costs are taken into account for each stage, and indirect - for the workshop, production, enterprise as a whole, with subsequent distribution between the cost of production of stages according to accepted bases of distribution. Order-based cost accounting method carried out on orders for the manufacture of one product or a small batch of identical products. To do this, for each order in the accounting department, a special register is opened, which takes into account the costs of the order during the entire period of its implementation. 33. PREPARATION OF A CONSOLIDATED ESTIMATE OF COSTS FOR PRODUCTION AND SALES OF PRODUCTS Development summary cost estimate for the production and sale of products (works, services) is carried out by cost elements. At the same time, the indicators are allocated separately for raw materials, materials, fuel, energy from the plans for logistics, for wages - from the plans for labor and wages. Separately, depreciation and other expenses are calculated. Depreciation calculation is linked to the indicators of fixed assets at the beginning of the year, their commissioning, retirement at the end of the year, the average annual value, as well as depreciation rates and is made separately for buildings, structures, transmission devices, power machines and equipment, working machines and equipment, measuring and control devices and devices, laboratory equipment, vehicles, tools, production and household inventory. At the same time, non-industrial fixed assets are also taken into account. Other costs, allocated as part of the cost elements, includes a number of component parts of the costing of shop and general factory costs. Therefore, these costs must be taken without their differentiation in terms of total volume, taking into account the rate of production growth and planned measures to rationalize production and marketing. To determine the total cost of manufactured products, the costs attributed to non-production accounts are excluded from the summary estimate of production costs, i.e. costs of work and services not included in the volume of production, and are added: 1) change in costs for work in progress, semi-finished products, tools and fixtures of own production and other similar products for in-plant needs; 2) change in balances of deferred expenses, reserves for future payments. To obtain the full cost of production, it is necessary to add selling expenses to the sum of costs that determine the production cost of products. The correctness of the compilation of the summary cost estimate is verified on the basis of a control calculation and the compilation of the so-called cost summary, in which the costs of the costing items are linked to the costs of the elements. For comparability, calculations are performed according to the checkerboard principle. 34. CALCULATION OF THE PLANNED COST OF A PRODUCT UNIT When developing cost estimates for cost items of individual products or their groups that are similar in composition of costs, normative, planned and reporting cost estimates are made. The former are calculated on the basis of the norms and standards of labor costs, material and technical resources, accounting prices and cost estimates for maintenance and production management that are in force at the beginning of each month. These costs are included in the cost calculation in accordance with the accepted methodology for their distribution. Normative costing is essentially the starting point for the calculation of the standard cost estimate. It includes direct costs and indirect costs. to direct costs include those whose volume can be determined on the basis of a direct account by multiplying the value of the resource by the consumption rate. These include raw materials, materials, fuel, energy, wear and tear of machinery and equipment. indirect costs These are costs that apply to several products at the same time. In the calculation of each product, the items of indirect costs are determined on the basis of the total value of these costs for the workshop or plant and attributing some of them to this particular product in accordance with the share according to one accepted indirect attribute. Usually, the volume of wages or the amount of direct costs, etc. is used as such a sign. Indirect costs include workshop, in-house and other costs. Compilation of normative costing is completed by summing up direct costs and indirect costs. Standard cost estimate unit of production is compiled on the basis of direct costs according to the standard costing of this product at the beginning of the planned year, taking into account the planned change in these costs in the planning period, due to the plan of organizational and technical measures. Indirect costs are included in the planned cost in accordance with the cost estimates for them and the accepted methodology for their distribution. They are developed, as a rule, for a year, and in some cases - for a quarter. Actual (reported) cost reflects the costs of manufacturing and marketing a certain type of product that have developed in the reporting period. 35. FEATURES OF FORMATION OF PROFIT AT THE ENTERPRISE The profit indicator is a generalizing characteristic all aspects of the production and economic activities of the enterprise. It reflects their final financial results. The value of this indicator determines the possibilities for the development of production, the financial situation of workers, and the improvement of their social security. During the transition to the market in connection with the new content of the taxation system, profit depends on the amount of revenue calculated on the basis of the production program and the procedure for generating financial results. On the profits affect volumes of sales of products, its structure, the effectiveness of the use of cash material, labor and financial resources by the enterprise. Profit as an economic category, on the one hand, it is the resulting indicator that characterizes the amount of income from the production and economic activities of the enterprise, on the other hand, it is an indicator that has a stimulating effect on production results. The use of profit as one of the main indicators of production and economic activity is a condition for the correct combination of the economic interests of society as a whole with the interests of organizations and individual workers. The procedure for generating profits depending on the volume of manufactured products ensures the economic interest of organizations in accelerating the commissioning of facilities. Profit is the source for the development of production capacities of enterprises, the formation of accumulation funds (expansion of production, its technical re-equipment, the introduction of new technologies, replenishment of own working capital, etc.), consumption (maintenance of cultural and health facilities, holding recreational and cultural events, remuneration for results of work for the year, material assistance, the cost of vouchers to sanatoriums and rest homes, scholarships for students, partial payment for food and travel, retirement benefits, etc.) are sent to the budget in the form of deductions. It is used to reimburse a number of necessary planned costs.: training of personnel, covering losses of housing and communal services, deductions to a single fund for the development of science and technology of the ministry (department), etc. To improve production efficiency, it is very important that the interests of the state, enterprises and employees be optimally satisfied when distributing profits: the state is interested in getting as much profit as possible to the budget; the management of the enterprise seeks to direct most of the profits to expanded reproduction; employees of the enterprise are interested in increasing wages. The amount of profit is influenced not only by the volume of manufactured and sold products, but also by its quality, assortment, cost level, penalties, fines and penalties - both paid and received, various write-offs of amounts for losses, etc. 36. PROFIT PLANNING IN MODERN CONDITIONS With the transition to free market relations, the amount of profit and the direction of its use, enterprises began to plan independently. In this plan, VAT and excises are not reflected, since they are collected before the formation of profits. When planning it book profit (loss) from the sale of products (works, services) is defined as the sum of profit from the sale of the main product, profit from other sales, financial results from non-sales operations. In addition, the concept of "taxable" and "net" (remaining at the disposal of the enterprise) profit appears. After the introduction by the Federal Law of August 6, 2001 No. 110-FZ Ch. 25 of the Tax Code of the Russian Federation and the abolition by the Ministry of Finance of the Russian Federation of the Decree of the Government of the Russian Federation of August 5, 1992 "On approval of the Regulation on the composition of the costs of production and sale of products (works, services) included in the cost price, and on the procedure for generating results taken into account when taxing profits" , when planning it, it is necessary to determine the expenses and incomes of the enterprise, and now the latter are divided only into two types: income from the sale of goods (works, services, property rights) and non-operating income. Profit planning enterprises are closely related to the planning of the production program, wages, production costs and revenues, the methods for determining which for tax purposes are given in Art. 249, 271, 273 of the Tax Code of the Russian Federation, methods and procedure for calculating depreciation amounts (Article 259 of the Tax Code of the Russian Federation). Balance sheet profit (loss) from the sale of products (works, services) is defined as the difference between the proceeds from the sale of products (works, services) in free wholesale prices, excluding VAT, excises and the costs of its production and sale. Profit from the sale of products can be determined by the method of direct counting и enlarged based on the planned rate of return. First method is to determine the difference between the proceeds from the sale of products and its cost. The second method provides that the amount of profit for the planned period is determined by multiplying the cost of goods sold by the planned rate of return. It can be used both for all products and for groups of the same type and individual products. The value of this standard is taken taking into account its value in the reporting base period and the possibility of changes in the planning period, including using a factor analysis of measures to increase profits. 37. PROFITABILITY PLANNING Profitability indicators serve to estimate the planned profit. For individual types and all industrial products, they are calculated by the ratio of profit from the sale of industrial products to its cost. This figure for a number of years characterizes the dynamics of the development of certain types of products, shows the efficiency of the use of resources for their production, allows you to compare different investment options. A kind of profitability is an indicator calculated as the ratio of profit to cost without costs in turn - for raw materials, materials, fuel, energy, development of production or other calculation items of the cost of production. This indicator it is advisable to use to assess the dynamics of profitability over a number of years without taking into account the inevitable fluctuations in the production plan for various cost items. Also, fluctuations can be caused by a forced replacement of a supplier, lack of necessary resources, changes in production conditions, etc. RџSЂRё profit planning it is also necessary to use the indicator of profitability of production, which is calculated as the ratio of profit from industrial activity to the average annual cost of fixed assets and normalized working capital. For enterprises with a relatively low share of fixed assets, which has a significant impact on fluctuations in profitability calculated on fixed and current assets, it is recommended when calculating this indicator to the value of the denominator of the ratio under consideration, i.e. to the volume of average annual fixed assets and normalized working capital, add the amount of wages. This will make it possible to smooth out fluctuations in profitability by years of the reporting and planning period, and to more accurately assess the decisions made. Using the described profitability indicators, it is possible to evaluate various options for the production program and justify the most acceptable one. 38. YIELD PLANNING Income planning is based on the same methodological provisions that are used in profit planning. The main thing difference between profit and income in that income includes the amount of wages, which, when calculating profits, is taken into account in the cost of production. Therefore, when determining the volume of income from the amount of proceeds from the sale of products, it is necessary to subtract not the cost of production, but its material and equivalent costs, including depreciation, with the exception of labor costs. This approach to income calculation can be applied under the direct counting method. Aggregated, or normative, method of determining income, it is advisable to use at the stage of preparing the main indicators of the draft plan for both all products sold and for its individual types. Direct counting method it is better to use it at the stage of calculating a detailed draft plan with a factor analysis of measures to increase profits (income). In addition to income from the sale of products based on the described methodological principles, income from other sales and non-operating receipts can be calculated, which in total will give the gross income of the enterprise. To assess and compare the amount of income planned by the enterprise for different options for the production program, it is recommended to use an efficiency indicator similar to profitability, but calculated not by profit, but by income. This indicator can be called profitability, and it will be determined by dividing the amount of income from the sale of products by the volume of material and equivalent costs, including depreciation, or by the volume of average annual fixed assets and normalized working capital. The first ratio will characterize the profitability of the production of certain types of products, the second - the profitability of the entire production. Moreover, for enterprises that use a relatively small amount of material costs or have a relatively small size of fixed production assets, in order to reduce unreasonable fluctuations in profitability for certain types of products and profitability of production over a number of years, it is recommended to take into account the volume of wages in the denominator of each corresponding ratio. To plan the numerical value of the profitability indicator, factor analysis of measures aimed at its increase can be used. Among such factors, scientific and technological progress, changes in the volume and structure of production, and the price factor stand out. 39. OBJECTIVES AND CONTENT OF THE FINANCIAL PLAN Financial plan completes the production and economic planning of the enterprise. It is closely connected with the planning of the production program, payroll, logistics and sales, maintenance of machinery and equipment. The definition of the main and auxiliary indicators of the plan should be directly linked to the planning of production costs, profits, income (revenues) and profitability. The purpose of developing a financial plan - disclose the sources of circulation of funds, measure the income and expenditure parts of the financial resources of the enterprise and reflect the state of these funds and the sources of their coverage on a certain date. The financial plan is drawn up in the form of a balance of income and expenses, determines the need for capital and includes settlements with the budget and appropriations from it, planning capital investments, sources of formation of various kinds of production and incentive funds. Objectives of the financial plan enterprises are: profit maximization of the enterprise; optimization of the capital structure and ensuring its financial stability; ensuring the investment attractiveness of the enterprise; creation of an effective financial management mechanism (selection of accounting, tax, credit, depreciation and dividend policies). Much attention in the planning process is given to cash flow. Concerning financial plan includes the following sections: plan of income and expenses; plan for cash receipts and payments (cash flow); balance plan; summary of sources and uses of funds. Financial planning uses a number of fundamental principles. These usually include: expenditure and consumption of funds on time; guaranteed solvency at any time; the use of borrowed capital in extreme cases (if it increases the profitability of production). 40. PRINCIPLES OF PLANNING FINANCIAL PERFORMANCE OF THE ENTERPRISE Financial planning is expedient start with a profit and loss planto show in dynamics the qualitative and quantitative changes in the financial position of the enterprise during the upcoming calendar period. Unlike the balance of income and expenses, which gives a static picture of financial resources, this plan makes it possible to evaluate them in the future. It is the basis for budgeting the future expenses of the enterprise and determining the need to raise additional capital. In the process of developing a financial plan, it is necessary to: 1) establish sources of financing and calculate the volume of the enterprise's own financial resources (profit, depreciation, stable liabilities - wage arrears to workers, employees, deductions to extra-budgetary funds, a reserve of future payments for employee vacations, debts to suppliers, debts on advance payments, etc.). d.); 2) determine the possibilities and expediency of attracting financial resources (loans, credits, issuance of securities, etc.); 3) take into account the order of relations with the budget, banks, their employees; 4) establish optimal proportions in the distribution of financial resources: for accumulation, consumption, dividends, charitable funds, etc. For financial planning, the following are used: preliminary calculations: the planned volume of production of products (works, services); production cost estimates; plans for the use of fixed production assets and the calculation of depreciation; investment plan; innovation plan; estimate for the formation of an accumulation fund; estimate for the creation of a consumption fund; tax payment plan. The financial plan consists of revenue and expenditure parts. Main income items: 1) proceeds from the sale of products and from other sales; 2) non-operating expenses; 3) balances on balance accounts at the beginning of the planning period; 4) credits and loans; 5) plan surplus (in case of excess of income over expenses. The main items of expenditure: 1) taxes to the budget; 2) purchase of raw materials and materials; 3) salary; 4) payments to off-budget funds; 5) payment for electricity; 6) payments on loans, including interest; 7) other expenses. An optimal plan is a plan in which the revenue side is equal to the expenditure side. 41. CASH FLOW PLANNING Planning cash receipts and payments - a very important element of the financial plan, aimed at maintaining the current solvency of the enterprise. The cash flow is due to the nature of its activities and the discrepancy between the timing of payments and the receipt of cash. If specific financial goals were planned when planning income and expenses, then, when calculating cash flows, they find out when and how much money the company will receive or will be paid on the accounts of resource suppliers and creditors, issued as wages and material incentives. Wherein it is necessary to distinguish between the movement of flows that do not lead to costs cash, and spending pure cash. The former include depreciation and financial reserves. The latter include proceeds from the sale of goods and services, advances received from customers, funds received from the sale of securities, financial investments, received from the sale of part of fixed assets and equipment, loans, etc. The designation used in cash flow planning "cash" - the difference between real cash receipts and payments. Its volume changes only when the enterprise actually receives the payment or makes it itself. At the same time, it should be borne in mind that the sale of goods and services does not always mean the receipt of money, since their payment may not be made immediately, but only after some time, and the enterprise itself pays for the invoices presented to it not on the same day, which is provided for by the existing settlement procedure, except for advance payment. For this reason, cash receipts and payments are shown taking into account the time gap between the shipment of goods and its payment. If in any period it turns out that payments exceed receipts, and this difference cannot be covered by the balance of cash, it is necessary in advance provide for a loan. Conversely, if cash receipts exceed payments, then temporarily free cash can be placed in a bank account or a short-term loan can be provided to the borrower. Final cash flow balance is defined as the sum of the balance at the beginning of the period and cash receipts, reduced by the amount of expenses incurred. 42. INDICATORS OF THE ECONOMIC POTENTIAL OF THE ENTERPRISE The main technical and economic indicators of the enterprise's potential include: the annual volume of production, its structure, the cost of production, the profitability of sales, the main indicators of financial and economic activity. A number of indicators are calculated to determine the possibilities for implementing capital expenditures and capital construction. The most important among them for the enterprise are: list of new buildings or objects under reconstruction; volumes of capital investments and sources of their financing; indicators of the technological structure of capital investments; volumes of design and survey work, contract work, the cost of purchased equipment and inventory; data on the commissioning of facilities and capacities, construction in progress. Production and sales program contains data on annual production volumes in physical and cost terms, the place of manufacture of products (at an existing or newly created enterprise), the production capacities necessary for the enterprise, their change in dynamics, the required equipment (indicating the sources of acquisition). The logistics plan provides data on the need for raw materials and energy resources. The labor plan contains four main indicators: labor productivity; the number of employed workers and the number of jobs; salary; the complexity of manufacturing products. In the process of organizational planning, a rational structure of the enterprise is revealed, aimed at establishing clear relationships between its individual divisions; the number and size of workshops, their grouping according to the production principle, their organizational attachment, the size and organizational structure of services, the list of existing services (marketing, material support, sales, etc.), as well as administrative divisions. Organizational structures of enterprises depend on many factors: the size of the enterprise, the volume of funds, the number of employees, the principle of operation, the structure of the market, etc. The organizational structure is also determined by the legal form of the enterprise, the presence of branches and subsidiaries. 43. ECONOMIC ESSENCE OF INVESTMENT Under investment understand funds, targeted bank deposits, shares, shares and other securities, technologies (patents), machinery, equipment, licenses, trademarks, loans, any other property or property rights, intellectual values invested in business and other types of activities in order to generate income (profit). Investment activity represents an investment and a set of practical actions for their implementation. In world practice, the following are distinguished types of investments: 1) real (direct) investment is the investment of capital directly into the means of production; 2) financial investments - investments in securities (so-called portfolio investments), as well as placement of capital in banks; 3) intellectual investments imply the purchase of patents, licenses, know-how, training and retraining of personnel, investments in R&D. For domestic enterprises in modern conditions, the most developed area of investment is financial investment. Production investment planning includes: planned tasks for commissioning production capacities and fixed assets; volume of capital investments, their direction and structure; list (title lists) of construction sites and objects; plan of design and survey work; plan for the development of construction production and its material and technical base; feasibility study of the effectiveness of capital investments. Much attention is also paid to the calculation of the need for financial resources. At the same time, the following is calculated: the total need for investments for projects, including capital costs, costs for working capital; the need for net working capital, including current assets, short-term liabilities. Working capital includes the financial resources necessary for the operation of the project in accordance with its production program. It takes into account accounts receivable, inventory items (raw materials, supplies, supplies, installation materials, spare parts and tools), work in progress and finished goods, and cash. Working capital does not include short-term liabilities, which consist mainly of payable accounts of creditors. 44. COMPOSITION OF THE CAPITAL PLAN Capital investment planning - one of the leading sections of the investment plan. Capital investment represent the costs of expanded reproduction of fixed assets and capacities. The section develops a plan for the use of funds for the following types of work: 1) new construction, which includes the construction of enterprises (buildings, structures) carried out on new areas; 2) reconstruction of the enterprise, which includes complete or partial re-equipment or re-organization of production without the construction of new workshops for the main production purpose; 3) expansion of an enterprise - reorganization of existing workshops on the territory of an existing enterprise or areas adjacent to it; 4) technical re-equipment of an existing enterprise, which includes measures taken to improve the technical level of individual production areas to modern requirements through the introduction of new equipment and technology, mechanization and automation of production, replacement of worn out equipment. The expenses of enterprises for these purposes are carried out mainly at the expense of their own funds, bank loans, attracting funds from partners, shareholders, various funds and private investors. Formation of a capital investment plan represents an economic justification for the construction possibilities in relation to the sources of formation, free capacities of the construction organization, and the necessary new equipment. At the same time, the indicators of the capital investment plan are linked to the production program. The means of such linkage (in accordance with the development strategy of the enterprise, market conditions) are the balances of production capacities, developed for the future. The plans for industrial production and marketing of products justify the need to increase production capacities in accordance with the possibilities of material and technical support, labor resources, taking into account the retirement of obsolete capacities. The capital investment plan may include the construction of social infrastructure facilities: housing for employees of the enterprise and their families, kindergartens, medical institutions, rest homes, clubs, etc. The main indicator of the plan capital construction is the commissioning of production facilities and fixed assets. 45. ECONOMIC EFFICIENCY OF DESIGN SOLUTIONS Cost-effectiveness - this is the property of capital investments to increase the amount of profit to obtain a certain useful result. At determining the overall efficiency of capital investments the following factors are taken into account: a change in the labor intensity of products, which makes it possible to release labor; change in the material consumption of products, reducing the need for resources; reducing the capital intensity of products, etc. The following are distinguished types of economic efficiency: normative, design and actual. Project efficiency is calculated on the basis of design indicators, such as estimated construction cost, project profit, design capacity, etc. Regulatory efficiency characterizes the level of efficiency below which the design and actual efficiency should not fall. Actual efficiency is analyzed on the basis of actual input data, not assumed or planned. Its main task is to establish whether the level of profitability planned in the project has been achieved. For determination of economic efficiency The project usually considers several options for its implementation. If there are no more than two options: small capital investments with high costs and vice versa, then the task of choosing a more efficient option can be solved using determining the payback period for additional capital investments according to the formula: 
where T is the payback period for additional capital investments; K1 and K2 - capital investments for compared options; C1 and C2 - the annual cost of work for these options. Comparative economic efficiency ratio (E) is the inverse of the payback period and is calculated using the following formula: 
The coefficient E has the dimension of one year. The payback periods and comparative efficiency ratios obtained during the calculation are compared with the relevant standards: the efficiency ratio is usually not lower than 0,12, which corresponds to a payback period of 8,33 years. If there are more than two options for comparison, then apply "chain way", i.e. options are compared in a chain, where the least acceptable options are excluded from this chain. Comparison of options is carried out according to the "adjusted costs", which are calculated according to the following formulas: C1 + En x K1 = = minimum; K1 + Tn x C1 = minimum, where C1 - current costs (cost of work) for each option; K1 - one-time costs (capital investments) for the same option; En - normative coefficient of comparative efficiency; Tn - standard payback period. Annual economic effect is determined by the formula: E \u1d [(C1 + EnK2) - (C2 + EnK1)], where E is the annual economic effect, rub.; A - the annual volume of work in the appropriate units of measurement; C2 and CXNUMX - the cost of a unit of construction and installation works for the compared options; Yen - normative coefficient of efficiency. 46. COMPOSITION OF INVESTMENT COSTS When evaluating the effectiveness of investments in an innovative project, it is necessary to know the investment costs. The profitability of an entrepreneurial project ultimately depends on their value. Investment costsassociated with capital-forming costs (capital investments) are defined as the amount of funds required for the construction (expansion, reconstruction, modernization) and equipment of facilities, the cost of preparing capital construction and the increase in working capital necessary for the operation of the enterprise. Investment costs include: costs for pre-project and design and survey work; the costs of acquiring the right to use the land plot and its arrangement; construction of buildings and structures; purchase, delivery and installation of machinery and equipment; acquisition of rights to use the technological process and technical means patented by other enterprises, organizations or persons; costs for the construction of industrial and social infrastructure facilities; the cost of creating an initial stock of working capital: the cost of environmental protection measures; the cost of compensation for damage caused to the environment, unforeseen expenses and some other expenses. Financial structure of investment costs is defined as the sum of fixed capital and net working capital. The fixed capital represents the funds necessary for the construction and equipping of the investment project, and the working capital is intended to provide production functions for the designed facility. In practice, fixed capital characterizes one-time costs, and working capital - operating costs. The latter differ from production costs in that they do not include depreciation charges, which were previously taken into account in the cost of products (works, services). 47. PERFORMANCE INDICATORS OF INVESTING IN INNOVATIVE PROJECT The performance of investments in an innovative project can be calculated using cash flows. Such a flow is defined as the difference between the inflow and outflow of cash from operating (production) and investment activities, including financing costs (interest on long-term loans). To bring future cash flows and outflows at the f-th step (in the corresponding period) to the initial time period discount factor is used, calculated by the formula 
where Kt - discount factor (rate of return on capital); D - discount rate (discount rate); f - year of project implementation. The discount rate is usually taken at the level of the refinancing rate of the Central Bank of the Russian Federation or the actual bank interest rate on long-term loans. Based on the indicator of net cash flow, the following indicators are found. Net present value - the absolute value of the profit from the implementation of the project. It is defined as the difference between all inflows and outflows of real money accumulated over the calculation horizon and discounted to the initial time period. Calculated according to the formula 
where T is the calculation horizon, years; P, - net cash flows in years f = 1, 2, 3, …, T, rub. (c.u.); D - discount rate. Index of profitability, or profitability (ID), characterizes the return on investment for the billing period (the value of net income received for the billing period, per unit cost of investment). Determined by the formula 
where CI is the discounted value of investments for the billing period, rub. (c.u.). The project is profitable when ID > 1. Internal rate of return - an integral indicator, the essence of which is to find the discount rate at which NPV is equal to zero. When implementing an investment project at the expense of borrowed funds, GNI characterizes the maximum percentage at which a loan can be taken. The difference between GNI and the discount rate (in percent) characterizes project margin of safety. The most important indicators of project effectiveness are payback periods investment and break-even level. Distinguish between simple and dynamic payback period of the project. Simple payback period of the project - this is the period of time after which the net volume of receipts (revenues) from the implementation of the project begins to exceed the volume of investments (expenses). Calculation of the dynamic payback period of the project carried out on a cumulative discounted net cash flow. 48. ESSENCE AND PURPOSE OF THE CONCEPT OF STRATEGIC PLANNING The concept of strategic planning in the Russian economy became widespread in the 90s of the last century as an element of strategic management. In domestic practice, the use of the strategic planning system was focused on long-term goals, and not on the goal of adapting to environmental conditions. In addition, when developing a program of long-term actions, preference was given to the internal capabilities of the enterprise, rather than changes in its environment. As a result, the planning of an enterprise's activities, starting with the calculation of its internal resources and capabilities, led to the non-fulfillment of the plan by many enterprises. Economic organization strategy is a set of its main goals and the main ways to achieve them. In other words, to establish the strategy of an enterprise means to form a general direction of its activity, focused on future development. The strategy should proceed from the search for real opportunities for enterprise action. That's why strategy - this is primarily the reaction of the organization to the influence of objective and subjective elements of the external and internal environment. For different enterprises, the issues of strategic planning have their own outlined boundaries and, in accordance with this, their specific weight in planned work is determined. This is due to the different conditions of activity of enterprises that form such strategies. After all, for small and large, unprofitable and profitable enterprises, the goals and opportunities in developing a strategy are not identical. Decision making objects can be both general indicators of the activity of enterprises, for example, increasing profitability, reducing costs, and specific measures - the development of the production of a certain type of product, the construction of industrial or social facilities, etc. At the same time, the enterprise must take into account and analyze various opportunities, alternative options for attracting financial and material resources, new technologies and equipment, cooperation, specialization, and also take into account possible changes in external conditions beyond its control. A well-defined strategy can significantly improve the performance of an enterprise. An analysis of the functions that need to be carried out when developing strategic decisions shows that in the process of their development it is advisable to allocate up to seven stages of planned calculations: a general analysis of the economic situation of the enterprise, the main goals of long-term development, external economic conditions for the enterprise, its own economic opportunities, the choice of ways to achieve goals, the timing of the implementation of decisions, analysis of expected results. 49. DETERMINATION OF THE MAIN GUIDELINES OF THE ENTERPRISE DEVELOPMENT STRATEGY The whole set of guidelines for the activity of the enterprise is aimed at studying all aspects of its activity, development trends of the main and auxiliary production, as well as the social sphere. The composition of the analyzed indicators is similar to those used in production planning. The analysis reveals factors that hinder the development of an enterprise, reduce income, take a place in the industry, in the market, data on the technical and economic performance of competing enterprises and the average for the industry. The guidelines for the development strategy of the organization can be represented as follows: 1) ideals - benchmarks that the company does not expect to achieve in the future, but tries to get closer to them; 2) goals - the most general guidelines for the activities of the enterprise in the planning period, the achievement of which is expected in full or in its greater part; 3) tasks - specific guidelines that determine the form and time of the task. Strategy Development involves the definition of ideals and goals, while tasks are implemented within the framework of tactical planning. The main difference between strategic and tactical planning is that strategic planning answers the question of what the organization wants to achieve, while tactical planning focuses on how the organization should achieve its goals. That is, the difference between strategic and tactical planning is the difference between ends and means. To ideals economic organizations include vision and mission. The first is the guiding philosophy of a particular business, which determines the meaning of the existence of the organization (enterprise). The second is the meaning of the existence of the organization, its purpose, role and place in a market economy. The mission is much more specific than the vision. Organization goals unlike ideals, they express concrete directions of its activity. The goals are divided into economic, which include specific indicators of production and economic activity, and non-economic, for example, social (improvement of working conditions, environmental protection), etc. 50. FACTORS OF THE EXTERNAL AND INTERNAL ENVIRONMENT The process of identifying the most important elements of the external and internal environment is crucial in determining the ability of an enterprise to achieve its goals. Therefore, an analysis is made of the economic and social conditions that are developing in the public economy and within the enterprise. As a result, the so-called critical points. These include the most important elements of the organizational environment. Further, in the process of analysis, the necessary information is collected, processed and evaluated. RџSЂRё studying the external environment It is customary to distinguish two levels: social and economic и sectoral. TO the first level can be attributed to: political stability; economic policy of the state; the state of the natural environment and the availability of resources; the general state of the economy; changes in the social structure of society. Part second levels include: demand for products and services; offering products and services; competition. When they make an assessment of external economic conditions for enterprises, they mean the price level, the conjuncture for the products manufactured by the enterprise, the average level of costs, the possibility of obtaining borrowed or centrally distributed funds, and other factors. Internal environment researched in the following areas: marketing; organizational structure; production (including economic, technological and labor potential); the level of production costs; financial results, etc. When considering the internal environment, the state of production, fixed assets, capacity utilization, the nature of technological processes, personnel qualifications, etc. are taken into account. In strategic planning, there are macro factors и environmental microfactors. This division is used to substantiate development strategy options. To macro factors external environment include: suppliers of material resources, equipment and technologies, personnel, government authorities (federal, municipal and local), competitors, consumers of products, trading enterprises. Microfactors are political, socio-economic, scientific and technical, legal, national, cultural, natural phenomena and events. 51. FORMATION OF AN ENTERPRISE DEVELOPMENT STRATEGY After completing the analysis of the organizational environment, which involves comparing the intended benchmarks and real opportunities and establishing a gap (formal model) between the tasks (plans) of the organization and the possibilities for solving them, they begin to develop a strategy. The process of its formation should include the solution of the following tasks: defining the overall strategy; clarification of competitive strategy; clarification of the functional strategies of the enterprise. The variety of different options for general strategies can be reduced to three main types: the strategy of stability, growth, reduction. An organization can choose one of them, apply certain combinations of different types (which is typical for large, diversified companies). Stability strategy - Support for existing activities of the enterprise. Growth strategy - expansion of the organization, which can be carried out through penetration into new markets, through the absorption of competing firms (acquisitions, i.e. the acquisition of a controlling stake), as well as through the creation of joint ventures. Reduction strategy applied when the survival of the organization is threatened. Her varieties are reversal strategy (abandoning the production of unprofitable products, excess labor, poorly functioning distribution channels, finding efficient ways to use resources), separation strategy (if there are several types of business, if at the same time one of them does not work well, it is abandoned), liquidation strategy (sale of company assets). Competitive strategy aimed at achieving competitive advantage. It should provide the best indicators in terms of production costs, production of products with unique properties and focusing sales of products on one of the market segments. Functional strategy includes actions in all areas of production, economic and financial activities of the enterprise. Diversification strategy production provides for the diversification of monetary capital (their distribution among various investment objects in order to reduce the risk of capital losses or income from it), foreign exchange reserves, etc. Diversification can be horizontal (expanding the range) and concentric (release of new goods). 52. COMPOSITION OF INDICATORS OF THE STRATEGIC PLAN AND ORGANIZATION OF THEIR DEVELOPMENT Based on the formed strategy, the management of the enterprise determines a policy that turns the developed strategy into a detailed declaration of the direction of activity. The ultimate development strategy of the enterprise includes: vision (mission) and common goals; overall, competitive and functional strategies; declaration of directions for action. Indicative list of indicatorsthat need to be developed when planning a strategy in the field of organizing the production of new products or improving and modernizing existing production, could be next: possible levels of output at the enterprise, production costs for different volumes and structure of its output, costs for measures to increase output and reduce production costs, including new technologies separately for the active part of the funds, for buildings and structures, as well as the costs of staff development and, in addition, own financial and material resources. At each stage of drawing up a strategic plan, the highest echelons of management personnel, planning, economic and production services of the enterprise carry out various calculations, estimates, comparisons, contact both with each other and with external organizations. The nature, sequence of these works at each stage and the composition of the stages themselves are determined at each enterprise based on the specific situation. For a clearer organization of the strategic vision of the development of an enterprise, it seems appropriate to single out various aspects of planning and economic workto be used at every stage of planning. it economic, methodical, organizational и technological aspects. Under economic aspect strategy development should be understood as taking into account the factors of the external and internal environment that determine the opportunities, dangers and risks of achieving the goals and objectives provided for by the strategic plan. Methodical aspect strategic plans involves the establishment of specific methods, techniques, methods of calculation and determination of the necessary indicators identified through economic analysis. Among the specific calculation methods, one can single out predictive, probabilistic, optimization, direct planned calculations, etc. The presence of various methods implies their application, taking into account the advantages and disadvantages of each of them. Organizational aspects strategies are to define the functions of their own services and external organizations. Under technological aspect refers to the use of various means of computer technology, economic and mathematical methods, methods and techniques for processing, transmitting and storing information. Final calculation cycle and strategy development work usually includes the establishment of deadlines for the implementation of the decisions made and the assessment of the expected results at the end of the period under review. 53. TACTICAL PLANNING The strategic management process is divided into two stages. The first covers the development of an enterprise activity strategy, and the second is a tactic for implementing the developed strategy and realizing the overall goals and objectives of the enterprise development. The term "strategy" comes from the Greek word strategos - the art of conducting major operations, campaigns and war in general. At the same time, tactics (from Gr. taktika) means to put in order, and in military science - the methods of struggle used to achieve the intended goal. It determines the ways and means, the forms and methods of struggle that are most appropriate for the concrete situation at the given moment and most likely to ensure strategic success. In strategic management, the question is: what does the company want to achieve? Tactical planning focuses on how an enterprise can achieve a desired state. Tactical planning is carried out by detailed development of current plans for the enterprise as a whole and its individual divisions (usually for one year). In particular, this plan contains a marketing program, plans for scientific research, a plan for production and marketing. The main links of the tactical production plan are calendar plans (quarterly, monthly), which are a detailed specification of the goals and objectives set by the strategic plans. These calendar plans are compiled on the basis of information about the availability of orders, the availability of material resources, the degree of utilization of production capacities and their use, taking into account the stipulated deadlines for the execution of each order. Tactical plans are implemented through a system of budgets (financial plans), which are usually drawn up for a year or for a shorter period for each individual unit - profit center, and then combined into a single budget. It is formed on the basis of the sales forecast and the calculation of production costs. All other plans (production, supply, stocks, research, investment, financing, cash receipts) are compiled on the basis of the budget of the enterprise and its divisions. Thanks to budgeting, coordination of the work of all parts of the enterprise is achieved. 54. PURPOSE OF THE BUSINESS PLAN The business plan is applied: 1) when existing or newly created enterprises prepare investment applications for loans; 2) when substantiating proposals for the privatization of enterprises of state or municipal property; 3) when developing projects for the creation of private firms; 4) when choosing economically advantageous directions for the development of enterprises; 5) when drawing up projects for the issue of securities; 6) to attract foreign investment. Main tasks business plan are: determination of specific directions for the development of the enterprise, identification of its target markets and places on them; specifying the goals of the enterprise, strategies and tactics for achieving them; study of organizational and personnel issues, conditions for motivating the work of employees; assessment of financial opportunities for the implementation of investment projects; development of marketing operations for market research, advertising and sales promotion, pricing, sales conditions; clarification for the purposes of pricing production and marketing costs for the creation and sale of goods and services. Drawing up a business plan is a creative process of making economic calculations, so it is not rigidly defined in its form. Composition, structure и scope of the business plan are determined by the specifics of the type of activity, the size of the enterprise and the purpose of compilation. Obviously, the larger the enterprise, the more complex its functional activity, the fuller and more reasonable the requirements for the volume of sections of the business plan. For a small enterprise, it is much simpler in composition, structure and volume than the same plan for large-scale production. The composition and structure of the business plan also depend on the size of the intended sales market, the presence of competitors and the growth prospects of the enterprise being created. The larger the sales market, the greater the number of its segments must be taken into account. The presence of a large number of competitors requires the study of the largest of them, their products and services, which complicates the structure of the business plan. Particularly important market segments for the enterprise or the most important competitors can be included in its special section for close study. Depending on the purpose of compilation, sections can be developed with varying degrees of specification. 55. CONTENT OF THE BUSINESS PLAN The business plan allows you to establish the capacity and prospects for the development of the product market. It evaluates the estimated costs of manufacturing products and their implementation, makes it possible to compare costs with prices to predict profits, and allows you to determine the feasibility of developing this production in the current economic conditions. In world practice, a set of basic content requirements business plan: 1. Executive Summary (summary). This item should answer questions about why and how much investment is required, what is the essence of the project and what are its main parameters. 2. Description of the company - project holder. The history of the enterprise - the holder of the project, the current state of the company, the purpose and nature of the products, the uniqueness of the products, the features of the technology are indicated. 3. Description of products (works, services). A general description of the product, its scope, advantages over competing products are given, the product development process is described. The same section also assesses the readiness of the product to enter the market, indicates the presence of patents, licenses. 4. Marketing plan. The demand for the offered products is determined, the market segments, the presence of competition, as well as the attitude of the government and local administration to business are analyzed, the marketing strategy is determined. 5. Organizational plan. Provides information about the owners of the firm and its managers, who will play a leading role in the implementation of the project. The organizational scheme for communications and division of responsibility of personnel within the framework of managerial, service, production structures is described. The personnel policy is described. 6. Production plan. The place of production, the required production capacities, the equipment, where it will be used, and also on what conditions it will be purchased are indicated. It describes what and under what conditions raw materials and components will be purchased. 7. Market analysis. Factors that increase or decrease specific types of risks associated with the implementation of the project are identified, risk analysis is carried out, factors influencing the magnitude of the risks themselves are determined, specific types of risks and their levels are assessed, as well as measures to reduce them. 8. Financial plan. This paragraph contains three parts: 1) plan of income and expenses; 2) plan of cash receipts and payments - is compiled on the basis of the previous plan; 3) balance plan, reflecting the state of the assets and liabilities of the enterprise at the end of each year. Typically, in a business plan, a financial plan is drawn up for three years in advance, with data for the first year being given on a monthly basis. 9. Annex to the business plan. All financial calculations are given, the results of technical expertise and documents that the company has in support of the project are offered. The appendix may also describe intellectual property rights documents. 56. DIFFERENCE IN PRODUCTION PLANNING AND BUSINESS PLAN В the concept of "planning" includes periodically recurring at a certain, usually calendar, time, the preparation of calculations for the use of the enterprise’s labor, financial and material and technical resources with the maximum return, with a full load of machinery and equipment, with the elimination of possible downtime and losses, the determination of production and financial indicators and the establishment of firm start dates and the end of the output of products (works, services). planning function it is also a comparison of the estimated expenditure of resources and costs with the actual results achieved and their evaluation. Business plan is only a variety of the current production planning scheme, the starting point for creating a new production or carrying out any transformations at an existing enterprise, for example: the development of new types of products, the expansion of production capacities to increase the output of previously mastered products, the company's entry into new business areas, etc. .d. For these conditions, a business plan is needed only as a one-time event timed to coincide with certain events. Planning for an enterprise is a recurring process. A business plan is a one-time event dedicated to certain events. It complements production planning. The business plan contains the following additional sections: executive summary (an explanatory note is used in planning); market assessment; marketing plan; risk assessment; evaluation of the effectiveness of business proposals. The business plan is also used to obtain state guarantees for the implementation of investment projects on a competitive basis at the expense of the budget of the Russian Federation. Regulations on evaluating the effectiveness of such projects are given in Decree of the Government of the Russian Federation of November 22, 1997 No. 1470. Investors wishing to receive budget financing or state guarantees participate in investment competitions. In this case, they must submit to the Ministry of Economic Development and Trade of the Russian Federation a business plan drawn up in the prescribed form. In the financial section of this document, the amount of project financing for all sources with documentary evidence from each lender should be given. The effectiveness of the project is evaluated in terms of payback period, break-even point and budgetary effect. The budgetary effect of the project is defined as the balance of receipts and payments of the federal budget in connection with the implementation of this project. 57. GENERAL SITUATION IN THE MARKET OF PRODUCTION PLANNING PROGRAMS Currently, many computer programs have been created to automate the process of planning the activities of an enterprise. These are reliable tools for managers and specialists. They help to make informed management decisions, analyze the financial condition of the enterprise, choose the best development strategy, develop investment projects, and manage sales and marketing activities. Some programs, such as Project Expert, allow you to solve the problems of designing business development, analyzing risks and the effectiveness of investment projects of enterprises of any industry and scale of activity based on building a financial model of their functioning, taking into account the changing economic environment. Other programs, such as Forecast Expert, enable users who are not even experienced in the field of mathematical statistics to receive reliable forecasts in the field of production, marketing and finance. Programs such as Business Plan PL are designed to develop business plans and feasibility studies at a professional level, while the program is accessible to a wide range of professionals with computer skills and basic knowledge of economics. Production planning is carried out by programs of two types: specialized programs; planning modules included in integrated management systems. In large management programs that claim to cover all areas of the enterprise (SCALA, Galaxy, R / 3, etc.), as a rule, there is a financial planning block. The principle of its operation is as follows: certain accounting entries are planned for the future. In the same way that the accounting part of the program allows you to obtain financial results for past periods, the planning block processes the entered postings for the future. The results obtained are accurate and do not require any corrections. However, the process of entering the initial data is very time-consuming - the user is forced to accurately predict all postings for the future. The result is that economists simply cannot use this block. Meanwhile, financial planning programs are absolutely necessary for enterprises. At industrial enterprises, planning departments have been preserved, and at commercial enterprises, planning groups are being created as part of accounting departments. Tough competitive conditions make planning tasks to be solved: calculation of direct planned costs; calculation and allocation of indirect costs; calculation of the planned cost of production; budgeting; monitoring the compliance of actual costs with planned ones and identifying the reasons for the discrepancy. Based on the methods described above, the programs do not allow to fully solve these problems. As a result, all calculations in the planning departments are carried out almost manually - planners use spreadsheets and other available tools. 58. MAIN TYPES OF BUSINESS DEVELOPMENT PLANNING PROGRAMS In some cases, when a full-fledged business plan is not required, but only a feasibility study, you can use the ROFER Business Plan M product or similar programs for calculating and writing a feasibility study. Systems for writing the text part of a business plan contain templates, samples and recommendations. Such systems include: Success Success (Dynamic Pathways Company) and Business Plan PL text (ROFER), etc. Programs to draw up a fully functional business plan Are different from programs of the previous type the presence of the settlement part. This part of the business plan is designed to solve the following tasks: analysis of several strategies for achieving the goals of enterprise development and choosing the optimal one; creation of an impeccable business plan that meets international standards; development of a financing scheme for enterprise development projects, taking into account future cash needs based on a cash flow forecast at the entire planning stage, selection of sources and conditions for raising funds, assessment of possible terms and schedules for loan repayment, etc. Such software systems for writing a business plan include Business Plan PL (ROFER), Project Expert (Proinvest-IT), Alt-Invest (ALT), INEC-Analyst (INEK), etc. With these programs, you can perform the following tasks: to plan the economic activity of the company for the nearest and remote periods in accordance with the needs of the market and the possibilities of obtaining the necessary resources; determine the specific areas of the company's activities, target markets and the place of the company in these markets; formulate long-term and short-term goals and plans of the enterprise, the strategy and tactics for achieving them, determine the persons responsible for the implementation of the strategy; choose the composition and determine the indicators of goods and services that will be offered by the company to consumers; assess the financial position of the company and the compliance of the available financial and material resources with the possibilities of achieving the goals set; foresee the difficulties that may interfere with the practical implementation of the business plan. The Business Plan PL software product is intended for financial forecasting in the future period. This program is specifically designed for writing business plans, feasibility studies and developing various areas of financial forecasting. It is possible to use the program in an abbreviated version for small businesses. Structurally, the program is divided into two parts: textual (explanatory) and financial (calculated). Text part, in turn, is divided into two parts: "Layout Guide" offers a consistent methodology for developing a project and "Sample Plan", which consists of separate chapters of real business plans. The ability of the program to create a chapter "Financial Plan" - one of the most important explanatory chapters of a business plan - can be considered a great achievement. Chapter formation is fully automated. 59. CHARACTERISTICS OF OTHER BUSINESS PLAN DEVELOPMENT PROGRAMS Other programs of this kind include Project Expert and Forecast Expert. Project Expert Program allows you to: 1. Design a business development strategy. The system makes it possible to analyze several strategies for achieving the company's development goals and choose the optimal one. At the same time, you can evaluate the business safety margin as a derivative of the risk of changes in the most important factors influencing the implementation of a development project. 2. Determine the need for investments and loans. Project Expert allows you to create a business plan that meets international standards, prepare proposals for a regional investment program and / or a strategic investor. 3. Determine the optimal way of financing. With the help of Project Expert, you can develop a scheme for financing enterprise development projects, taking into account future cash needs throughout the entire planning period. 4. Evaluate possible options for production, procurement and marketing. 5. Monitor the implementation of projects. Project Expert allows you to control the implementation of projects by comparing their planned and actual indicators, as well as taking into account changes made to projects during implementation. Project Expert allows you to flexibly take into account changes in the economic environment and quickly reflect changes. Project Expert is based on the UNIDO methodology for evaluating investment projects and the financial analysis methodology defined by international IAS standards. By using Forecast Expert programs perhaps: 1. Predict economic performance. Initial data (observation results for a certain period) can be imported from spreadsheets, text files or DBF files, entered manually or copied via the clipboard clipboard. Intervals between data are not limited - working day, week, month, quarter, year, any other unit. 2. Determine the interval in which the predicted value will fall with a given probability (50-95%). So, when forecasting sales volume, it is reasonable to choose the probability of a confidence interval of 95%. Then, when calculating the production plan, you can focus on the upper limit of the forecast, so that in the case of maximum demand, production can actually cover sales needs. 3. Build a forecast of the original series, taking into account its dependence on the behavior of another (base) series. This option is used, for example, when forecasting the cost of a product, in the pricing of which one factor plays a dominant role. 4. Get a forecast of a series bounded above or below by a series of "threshold values". Such a range of threshold values may be the level of world prices, which must be taken into account when forecasting retail or wholesale prices for products. 60. THE ROLE OF PLANNING SERVICES IN MANAGEMENT ACTIVITIES The effectiveness of planned work largely depends on its organization. In the context of changing methods of economic management of production, regulation of the economy based on a system of prices, taxes, excises, duties, various fees, quotas, licenses and other levers without direct state intervention in the affairs of the enterprise, increased validity of production plans is required. There is an opinion among entrepreneurs, managers and other production workers that in the transition to the market there is no need for planning. It is really difficult to carry out this management activity in modern conditions. It is noticeably affected by high inflation, instability of state laws and regulations, lack of control over the price element, the inconvertibility of the Russian currency, high lending rates, etc. At the same time, the need for planning on a new basis is beyond doubt. You cannot succeed without planning. It organically fits into the existing enterprise management system. The organizational structure of planning bodies and their composition depend on the specific conditions of production, primarily on the size of the enterprise, the number of personnel, the dynamics of the product market, the number, composition and form of organization of units, the nature and characteristics of products, etc. main functions of top management enterprises include: establishing the main direction of development of the enterprise and, on this basis, determining the purpose of planning; choosing a strategy to achieve this goal; control over the implementation of the plans of the enterprise as a whole and its subordinate functional and structural divisions. From the point of view of planning, the organizational structure of the enterprise must meet the following requirements: prompt receipt of information; full accounting of available and necessary material, technical, labor and financial resources; achieving the greatest results at the lowest possible cost; coordination of work of all services of the enterprise; establishing responsibility for the implementation of planned targets. The management structure of the planned service on the part of the management can be built on the principle of both linear and functional subordination. Mixed management structures and their varieties are also possible. 61. RIGHTS AND RESPONSIBILITIES OF EMPLOYEES OF PLANNING SERVICES The implementation of planning, the choice of methods for compiling technical and economic calculations and monitoring the progress of the implementation of plan targets are assigned to the planning (planning and economic) department of the enterprise. В responsibilities of this department includes: development of the structure of long-term, current and operational plans; preparation of technical and economic calculations for the economic areas of the enterprise; development of planning documents for functional and structural divisions of the enterprise; organization of planned work, preparation of materials and participation in the collection of initial data in all departments and services of the enterprise involved in the preparation of plans. The staff of this department, together with senior management, develops a strategy for production and economic activities, participates in the selection and justification of economic goals, analysis and evaluation of planned and actual indicators of the enterprise and its structural divisions. He interacts with the planning bureaus of structural divisions, as well as with functional divisions (marketing, supply, prices, financial service, labor and wages department, etc.), coordinates their work in the preparation of individual plans that are prepared by these departments, services and bureaus . The recommendations of the planning department concerning planned work are obligatory for all personnel of the enterprise. At small enterprises, there may be no planning and economic department, then its functions are transferred to the marketing department or are directly administered by one of the deputy directors. The most important issues related to the adoption of managerial decisions and the prospects for the development of the enterprise are resolved with the participation of the enterprise's specialists. External consultants may also be involved. The planning department is headed by a chief, who in his activities is guided by the legislation of the Russian Federation, normative acts of directive bodies.
▪ Theory and methodology of education. Crib
Artificial leather for touch emulation
15.04.2024 Petgugu Global cat litter
15.04.2024 The attractiveness of caring men
14.04.2024
▪ section of the site Visual illusions. Article selection ▪ article Planetary model of the atom. History and essence of scientific discovery ▪ article What beloved cartoon characters were voiced by a married couple? Detailed answer ▪ article Doorbell Patriot. Encyclopedia of radio electronics and electrical engineering
Home page | Library | Articles | Website map | Site Reviews
www.diagram.com.ua |
We recommend interesting articles Section 
See other articles Section 
Latest news of science and technology, new electronics:
All languages of this page