Business planning. Subject of planning. The essence and structure of planning objects in the organization (the most important)

Lecture notes, cheat sheets
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Business planning. Subject of planning. The essence and structure of planning objects in the organization (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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2. SUBJECT OF PLANNING. ESSENCE AND STRUCTURE OF PLANNING OBJECTS IN ORGANIZATION

Subject of planning - the activity of the company, which consists in striving to achieve the main goals corresponding to the mission of the company. Planning is designed to help achieve the goals of the company.

Planning objects are the company's resources and processes.

Key Resources:

1) labor - qualified personnel and unskilled labor;

2) material - raw materials and materials, inventory, work in progress, goods and finished products, etc.;

3) fixed assets - buildings, structures, machinery, equipment, labor tools, intangible assets, etc.;

4) information - information for decision-making, for monitoring the implementation of the implementation of decisions, etc.;

5) financial - money, funds, securities, etc.

Processes are divided into business processes and projects.

Buisness process - a set of different types of activities, in which one or more types of resources are used "at the input", and as a result of this activity, a product of value to the consumer is created "at the output" (M. Hammer, D. Champi).

Types of business processes:

1) the main ones - aimed at an external consumer;

2) auxiliary (providing) - aimed at the internal consumer;

3) managerial - the processes of preparation and decision-making.

Project - a unique process involving the coordinated implementation of interrelated actions to achieve certain goals under time and resource constraints (S. Kovalev). Projects can be directed to the development of the management system; development of existing businesses and creation of new businesses.

Planning objects are measurable in terms of indicators.

The main planned indicators are:

▪ revenue, market share;

▪ cash flows and balances;

▪ financial result - profit / loss;

▪ costs;

▪ competitiveness; changes in product, production, distribution.

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