Entrepreneurial activity. Stages of business planning Business planning and management system

Complexity and versatility entrepreneurial activity in the modern dynamic environment led to the existence of various types of intra-company planning, which can be classified according to twelve classification criteria (table 1).

Note that each type of planning has its own specific characteristics: goals, content, methods, tools, features of the organization. First of all, one should distinguish between the classification of types of planning according to the levels of the structural hierarchy of the enterprise, according to the levels of planning and according to the level of the subject of planning.

Table 1 - Classification of types of planning

Classification sign	Types of planning
By level of planning	Strategic, tactical, operational
By the level of the structural hierarchy of the planning object	Company-wide planning, planning of activities of business units, divisions, subdivisions, individual planning
By type of activity of the object	Economic activity planning Planning social activities Environmental planning
Subject of planning	Target planning Action planning Resource planning
According to the planning horizon	Long term, medium term, short term
By the degree of detail of planned decisions	Aggregated and detailed
According to the degree of centralization of planning functions	Centralized, decentralized and circular planning
Obligatory fulfillment of planned tasks	Directive, indicative planning and mixed planning
Specifics of goal setting	Reactive, inactive, preactive and interactive
By coordinating private plans in time	Sequential and simultaneous

According to the levels of the structural hierarchy of the enterprise, the following types can be distinguished:

company-wide planning, within the framework of which complex cross-functional plans are developed to ensure the achievement of the goals of the enterprise - an independent business entity;
planning the activities of a business unit, within the framework of which comprehensive cross-functional plans are developed for a specific line of business, organizationally allocated to a subsidiary;
planning the activities of divisions - structural units of an enterprise that do not have economic independence and are part of a business unit or a parent company;
planning of subdivisions - planning of the structural units that make up the divisions (for example, bureau, group, brigade, etc.);
individual planning - planning the activities of a particular employee.

According to the levels of the planning subject, intra-company planning can be classified into:

planning at the highest level - when planning decisions are developed by the highest executive bodies management and centralized planning departments and, if necessary, approved by the owners of the enterprise;
planning at the middle level, in which plans are developed at the level of departments of the enterprise;
planning at the lower level - plans are developed at the level of subdivisions or responsible executors.

It is also advisable to highlight the following levels of business planning processes:

Level 1 - strategy development
Level 2 - tactical planning
Level 3 - operational planning.

All three levels of planning are closely related to each other, are carried out by a business entity independently and are used to make management decisions. Tactical planning ensures the implementation of the strategic plan, and operational planning - the tactical plan.
In domestic theory, when determining the types of tactical planning, the functional approach dominates. In this regard, the following sections are traditionally distinguished in textbooks: production planning, labor planning and wages, planning of supply, sales, marketing, planning of production costs and prices, financial planning. The planning problems of each of the functional areas have their own characteristics and are considered in detail in the relevant disciplines: marketing, production management, logistics, personnel management, financial management, etc. The development of the concepts of business planning, risk management, total quality management and innovative development has led to the emergence in the domestic theory of such areas of planning as risk planning, business planning, quality planning and innovation.

According to the degree of centralization of planning functions, one can single out centralized, decentralized and circular forms of planning.

central planning(from top to bottom) assumes that the subject of making planning decisions is at a higher level of the hierarchy than the planning object. For example, with central planning manufacturing program workshops and actions for its implementation are developed by the planning and production department. Decentralized planning (bottom-up) involves the delegation of authority to develop plans to the level of the planning object. At decentralized form the shop will develop the production program independently, and it will be approved by the head of the shop. With a circular form, the goals and objectives of the object are set by higher authorities, and the object determines the ways to achieve them independently. At the same time, the coordination of plans is carried out at the top level of management. For example, the production program is developed for the workshop by the planning and production department, and the methods for its implementation are determined by the workshop independently and approved by a higher level.

According to the obligatory fulfillment of planned targets, they distinguish directive, indicative planning and mixed planning.

Directive planning implies the unconditional fulfillment of previously approved plan targets. Mandatory conditions are control and stimulation of the implementation of the plan.
indicative planning This is the so-called orienting planning. Currently, the concept of "indicative planning" is used not only at the macro, but also at the micro level. Indicative plans are forecast plans and are drawn up to help business entities navigate and develop own plans based on the vision of the future by the top management of the firm. In this case, it is not the achievement of the target value of the indicator that is stimulated, but the achievement of more high results compared to competitors, the previous reporting period or a similar division of the firm.
At mixed planning It is quite clear that some of the plans are prescriptive, while others are indicative. In operational planning, directives are more often used, and in strategic planning, indicators.
According to the coordination of private plans in time, planning is divided into sequential and simultaneous.
With sequential planning, the development of plans for activities is carried out sequentially: marketing plan, production plan, etc.
With simultaneous planning, the parameters of all plans are determined simultaneously in a single planning act.
According to the features of setting goals, four types of planning are distinguished: reactive, inactive, preactive and interactive.

Proponents of reactive planning set the goals of the organization based on the analysis of data for past periods and the results of their extrapolation into the future. For example, if during the analysis of data for previous periods it was revealed that the volume of sales grew by 1% monthly, then the planned growth rate of sales volumes for the next month will be 1%. At the same time, it is considered that the enterprise cannot influence the state external environment. Therefore, it is pointless to try to increase the volume of sales by more than 1%.
Inactive planning is aimed at the current state of affairs of the enterprise. Preactive planning, in contrast, involves setting goals without taking into account the existing capabilities of the organization, which often leads to the implementation of continuous changes in various fields activities of the organization and non-fulfillment of planned targets.
Interactive planning is based on the assumption that future events can be controlled to a certain extent and are the result of the conscious activity of planners. It involves designing a desired future based on analysis. state of the art, past trends, as well as prospects for the development of the internal and external environment and identifying ways to gradually approach the desired future.

Other materials from the section

There are special rules for planning the activities of an enterprise that relate to the organization of planned work, special techniques (methods) and planning schemes. There are four main stages of planned work in the enterprise:

1) analysis of the situation on the market (in the region, industry, field of activity);
2) analysis of the current and prospective position of the enterprise (subdivision);
3) actual planning;
4) control over the implementation of the plan.

Analysis of the market situation. As N.D. Kondratiev noted in his works, the most important element of planned work is the analysis of the situation on the market. It is carried out on the basis expert assessments, confirmed by a brief statistical analysis, the purpose of which is to identify the main market trends for the time preceding the planned one. The study period should exceed the planned time, or at least correspond to it.

The situational analysis includes the following sections:

regional economic analysis(dynamics of the region, market);
analysis of the main industries and population groups in the region, existing and target clientele;
analysis competitive environment- diagnostics of the main competitors (market share, areas and methods of competition);
analysis of directions of technical development;
assessment of the prospects for cooperation with federal and local authorities executive power.

As a result of analytical work, forecasts are made regarding the position of the enterprise in the market, namely:

economic forecasts - are mostly of a general nature and serve to describe the state of the economy as a whole for the company or for specific products (prospective development of the economy as a whole or the market for individual goods);

competition development forecasts - characterize the possible strategy and practice of competitors, their ability to sacrifice their market share, etc.;

technology development forecasts - orient the user regarding the prospects for technology development;

forecasts of the state of the market - are used to analyze the market for goods (structure, degree of expansion, changes in consumer tastes, etc.);

social forecasts - explore the attitude of people to certain social phenomena.

Analysis enterprise positions. The analysis involves an assessment of:

position of the enterprise in the local market;

technical security;

development of a network of enterprise institutions;

enterprise infrastructure;

human resources.

Based on the analysis of the situation in the region, the study of the place of the enterprise in the market, the analysis of the technical and human potential, market (external) and internal tasks(goals) of the enterprise for the upcoming planning period.

Setting the goals of the enterprise is inextricably linked with the planning of its activities. Without clear, realistically achievable goals, the enterprise is doomed to failure, since ignorance of the direction of the company's movement, the inability to control intermediate results, and the lack of an action plan do not allow the enterprise to develop. If you set a goal that exceeds the capabilities of the enterprise, you can incur significant losses and losses. All means and resources aimed at achieving such a goal can be completely lost without achieving any positive result.

Market objectives include:

strengthening or maintaining positions in the local market, achieving specific production volumes by the end of the planned period, forming a universal competitive range of products and services, creating the image of a leader, etc.

Co. internal goals include: achievement of benchmark indicators of the enterprise's activity (financial, structural, qualitative), maintaining a certain level of liquidity ( optimal levels return and risk), restructuring of assets and liabilities, development internal resources enterprises (personnel, material and technical and software and information support, improvement of the network of branches, etc.).

Actually planning. Planning the activities of the enterprise should be carried out according to the principle optimal use resources. In case of overfulfillment or underfulfillment of the plan, the decision to attract and use resources should be made in accordance with the structural performance indicators of the enterprise approved by management.

The planning procedure, the list of types of plans for the whole enterprise and their structure are established by the management of the enterprise in mandatory regulations. The procedure for planning the activities of individual divisions of the enterprise is determined directly by the planning department of the enterprise.

The plans developed by the planning department become mandatory for all departments of the enterprise after their approval by the management (management) of the enterprise, with the exception of plans that fall within the competence of its planning services.

Control over the implementation of the plan. Control, being a continuation of planning, accompanies the process of implementing plans. Control involves taking into account actual indicators (the results of the implementation of decisions) and comparing them with planned indicators to determine the results of activities, checking the initial assumptions, as well as the methodological and content consistency of the planning process.

Control also includes an analysis of possible deviations from the planned indicators. Comparison and analysis stimulate the adoption of new decisions, which, in turn, initiate corrective actions. This ensures a long-term learning effect.

The main point of control is to create guarantees for the implementation of plans and improve management efficiency.

The planning department controls the implementation of plans for the enterprise as a whole, and the planning bureau of divisions - for the divisions of the enterprise. The control is carried out in the terms provided by the plans (final and intermediate).

Control is inextricably linked with the material and administrative responsibility heads of departments for the implementation of established planned targets.

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Planning in a broad sense, it is the process of choosing goals and the decisions necessary to achieve the chosen goals. In a narrower sense planning- this is the view management activities, a way to optimize the actions of an economic entity.

In the conditions of market relations, one of the regulators of the actions of business entities are the prices for goods and services. Entrepreneurs, as business owners, are forced to obey the economic laws of cost, supply and demand, market pricing, due to the fact that these laws operate objectively, regardless of the will and consciousness of people. On the other hand, entrepreneurs not only obey the laws of the market, but also strive for independent decision-making, their behavior in decision-making is purposeful and conscious. In other words, entrepreneurs plan the activities of the enterprise.

In foreign science and practice of planning the future of corporations, there are four main types of temporal orientation:

1 Reactive planning aimed at the past. Any problem is examined from the point of view of its past development. Reactive planning is carried out from the bottom up.

2 Inactive planning is based on satisfaction with the present. Entrepreneurs in this case do not show any desire for any major changes in the activities of their enterprise.

3 Preactive planning is based on forecasts, is focused mainly on future changes and on the search for optimal solutions, is carried out from the top down.

4 Interactive planning based on the assumption that the future of the enterprise is under control and largely depends on the conscious actions of people making decisions. management decisions. It involves the interaction of the past, present and future as different, but not separable types of planning.

Until recently, the most common type of planning was inactive planning, although it gradually begins to give way to preactive planning.

The planning process in an enterprise is divided into two main stages: strategic planning and tactical planning. Strategic planning- this is planned work, including the development of forecasts, programs and plans, which provide for the goals and strategies for the behavior of control objects in the future, allowing these objects to function effectively and quickly adapt to changing environmental conditions. tactical planning is the process of making decisions about what the enterprise should do and how resources should be allocated and used to achieve strategic goals. The main difference between strategic and tactical planning can be seen as the difference between goals and means to achieve goals. In planning the activities of the enterprise, the concept is used operational planning. operational planning- in fact component tactical planning, but it can cover a short period of time (a decade, a month, a quarter, etc.) and is associated with the planning of individual operations in the general business cycle (for example, marketing planning, production planning, budgeting, etc.).

The planning process usually goes through several stages (stages):

1 Development of common goals

2 Definition of specific tasks

3 Choosing the main ways and means to achieve them

4 Monitoring their implementation.

Planning in an enterprise can bring a positive result if it is properly organized. All employees of the enterprise should be involved in the discussion and preparation of plans, however, top managers of the enterprise, employees of the planning department (or a group of planners as part of the economic department), heads and specialists of departments are directly involved in the planning process.

78 Challenges in Business Analysis: Cost Analysis

In a market economy, the entrepreneur faces the task of determining the optimal volume of product sales. Different volumes of output of goods require different volume and structure of costs. It becomes practically necessary to single out fixed and variable costs from gross (cumulative) costs.

fixed costs do not depend on the volume of output and can be controlled in the long run. By their economic nature, fixed costs are the costs of creating conditions for a specific activity, the costs of maintaining buildings, premises, rent, remuneration of the administrative apparatus, deductions for compulsory property insurance, depreciation, etc.

variable costs change with the volume of output and are usually determined by this volume. Economic nature variable costs- this is the cost of the practical implementation of the activities for which the company was created. These include the cost of raw materials, materials, fuel, gas and electricity, labor costs. At each enterprise, the differentiation of costs into fixed and variable is carried out on the basis of an analysis of specific items that determine entrepreneurial costs and form the price of the enterprise.

The classification of costs into fixed and variable has a real economic meaning and is widely used in foreign practice in solving such problems as assessing competitiveness, identifying the possibility of increasing financial stability, determining the break-even point, etc. Calculation of the break-even point is the prerogative of the firm's price makers and is used in making price decisions. The break-even point shows the volume of production at which the company's income (revenue) will be equal to costs, and profit is zero.

Break even defined as the ratio fixed costs production to the difference between price and variable cost per unit of output. From this ratio, you can determine the maximum amount of production costs, you can calculate and minimum price product sales.

The practical value of highlighting constants and variable costs consists of the following:

Helps to solve the problem of mass regulation and profit growth based on the relative reduction of certain costs with revenue growth;

Helps to judge the cost recovery and makes it possible to determine the financial safety margin (the difference between the actual sales volume and the break-even point);

Opens the possibility of using the method marginal cost in pricing.

Determining the optimal pricing strategy enterprise is possible only with further analysis of changes in costs depending on the different volumes of production of goods.

Gross costs represent all entrepreneurial costs associated with gross output, this is the sum of fixed and variable costs of the enterprise.

Limit(marginal or incremental) costs represent the increase in costs when production is increased by one unit of output.

Average cost are the quotient of gross costs divided by the volume of goods sold. By comparing average costs with the price of producing a good, one can determine whether production is profitable.

The analysis of changes in marginal costs is very important for optimizing the behavior of the firm. If the average costs show the profitability of the enterprise in general, then the marginal costs show the maximization of profits. For example, if a one-unit increase in sales increases revenue by more than costs rise, the level of production at which profit will be maximum has not yet been reached and the firm should expand production this product. If the growth rate of costs is large, then the level of production is already higher than the optimal one and the expansion of production is undesirable, as it can lead to a decrease in gross profit.

Theoretical foundations of business planning

Essence and principles of planning

Planning is an essential function of business management.

Planning is a process reasonable determining the future desired state of the object and the most rational ways to achieve it.

In the process of business planning, the following are determined:

objectives of the company and its structural divisions different levels;

· future values of planned indicators of the enterprise and its structural subdivisions;

· ways to achieve the goals;

participants and calendar dates of actions aimed at achieving the goals;

types, volumes, structure of resources necessary for the planned processes to proceed, and the timing of their receipt (Fig. 2.1).

Planning is carried out both at the stage of justifying the feasibility of creating a new enterprise, and in the process of managing an existing enterprise.

Rice. 2.1. Principal planning model

entrepreneurial activity

Modern planning principles business activities are presented in table. 2.1.

Table 2.1

Principles of business planning

Continuation of the table. 2.1


Flexibility	Indicates the need to develop plans that can adapt to changing operating conditions. At the same time, it is advisable to plan reserves
adaptability	The planning system should be adequately changed under the influence of changes in the external environment
Coordination and integration	Indicates the advisability of simultaneous planning at all levels and in all departments of the enterprise
Independence	The development and adoption of decisions about the goals of the enterprise and ways to achieve them is carried out by the owner of the organization or persons to whom the owner has delegated the relevant functions
Participation principle	Involvement in the planning processes of employees and other parties interested in the enterprise
Scientific	The use of modern scientific methods planning
Multivariance	The need to develop various development scenarios
Complexity	Interrelation and reflection in the plan of all areas of financial and economic activity
Validity	Indicates that when making a planned decision, on the one hand, it is necessary to assess the possibility of its implementation, and on the other hand, to determine its place in achieving the goals of the company. Making a decision without the appropriate resource support of the enterprise leads to a decrease in the likelihood of timely and high-quality completion of the task. At the same time, developing a plan based on existing capabilities will not allow the enterprise to develop and achieve the desired state in the future.
Optimality	The need for choice the best option at all stages of planning from several possible or alternative
Efficiency	Indicates the need to develop such an option for the production of goods and services, which, with the existing limitations of the resources used, provides

Continuation of the table. 2.1

Types of business planning

Activities

The complexity and multidimensionality of entrepreneurial activity have led to the existence of various types of intra-company planning, which can be classified according to twelve classification criteria (Table 2.2). Each type of planning has its own specific characteristics: goals, content, methods, tools, organization features.

First of all, it is necessary to distinguish between the classification of types of planning according to the levels of the structural hierarchy of the enterprise, according to the levels of planning and according to the level of the planning subject.

Table 2.2

Classification of types of planning

Continuation of the table. 2.2


Subject of planning	Target planning Action planning Resource planning
According to the planning horizon	long term, medium term, short term
By the degree of detail of planned decisions	aggregated and detailed
According to the degree of centralization of planning functions	centralized, decentralized and circular planning
Obligatory fulfillment of planned tasks
Specifics of goal setting
By coordinating private plans in time	sequential and simultaneous

By levels of structural hierarchy enterprises can be distinguished:

· company-wide planning, within the framework of which complex cross-functional plans are developed to ensure the achievement of the goals of the enterprise - an independent business entity;

planning of the activity of a business unit, within the framework of which complex cross-functional plans are developed for a specific line of business, organizationally separated into a subsidiary;

planning the activities of divisions - structural units of an enterprise that do not have economic independence and are part of a business unit or a parent company;

planning of subdivisions - planning of the structural units that make up the divisions (for example, bureau, group, brigade, etc.);

individual planning - planning the activities of a particular employee.

According to the levels of the planning subject, intra-company planning can be classified into

· planning at the highest level, in which planning decisions are developed by the highest executive management bodies and centralized planning departments and, if necessary, approved by the owners of the enterprise;

planning at the middle level, in which plans are developed at the level of departments of the enterprise;

planning at the lower level - plans are developed at the level of subdivisions or responsible executors.

The following levels of business planning processes can be distinguished:

Level 1 - strategy development

Level 2 - tactical planning

Level 3 - operational planning.

In domestic theory, when determining the types of tactical planning, the functional approach dominates. In this regard, the following sections are traditionally distinguished in textbooks: production planning, labor and wage planning, supply planning, sales, marketing, production cost and price planning, financial planning. The planning problems of each of the functional areas have their own characteristics and are considered in detail in the relevant disciplines: marketing, production management, logistics, personnel management, financial management, etc. The development of the concepts of business planning, risk management, total quality management and innovative development has led to the emergence in the domestic theory of such areas of planning as risk planning, business planning, quality planning and innovation.

According to the degree of centralization of planning functions, one can distinguish centralized, decentralized and circular forms of planning .

Centralized planning (from top to bottom) assumes that the subject of making planning decisions is at a higher level of the hierarchy than the planning object. For example, with central planning, the production program of the workshop and the actions for its implementation are developed by the planning and production department. Decentralized planning (bottom-up) involves the delegation of authority to develop plans to the level of the planning object. With a decentralized form, the shop will develop the production program independently, and it will be approved by the head of the shop. With a circular form, the goals and objectives of the object are set by higher authorities, and the object determines the ways to achieve them independently. At the same time, the coordination of plans is carried out at the top level of management. For example, the production program is developed for the workshop by the planning and production department, and the methods for its implementation are determined by the workshop independently and approved by a higher level.

According to the obligatory fulfillment of planned targets, they distinguish directive, indicative planning and mixed planning .

Directive planning requires the unconditional fulfillment of the approved plan targets. A prerequisite for directive planning is the control and stimulation of the implementation of the plan. indicative planning It is an advising, orienting planning. Currently, the concept of "indicative planning" is used not only at the macro, but also at the micro level. Indicative plans are forecast plans and are designed to help business entities navigate and develop their own plans based on the vision of the future by the top management of the company. In this case, it is not the achievement of the target value of the indicator that is stimulated, but the achievement of better results compared to competitors, the previous reporting period or a similar division of the company.

With mixed planning Some of the plans are prescriptive, and some are indicative. Moreover, directives are more often used in operational planning, and indicators in strategic planning.

Under the conditions of the command-administrative system of management, directive planning was used, the enterprise could not independently determine the key parameters of its activities. These parameters were planned at the level of ministries and communicated to the enterprise in the form of mandatory control figures. In terms of content, the planning of the activities of industrial enterprises was divided into technical and economic and operational production. Technical and economic planning covered the whole range of economic and technical indicators in their organic combination and mutual coordination. The planned periods of technical and economic planning were five and (more) years, a year, half a year, a quarter with a monthly breakdown. main goal operational planning was to ensure the fulfillment of planned indicators in terms of production volume. The planned period of operational planning varied from a month to several hours. That's why this species planning is commonly known "operational production".

According to the coordination of private plans in time, planning is divided for sequential and simultaneous .

With sequential planning, the development of activity plans is carried out sequentially: a marketing plan, a production plan, etc.

With simultaneous planning, the parameters of all plans are determined simultaneously in a single planning act.

According to the features of setting goals, four types of planning are distinguished: reactive, inactive, preactive and interactive .

Inactive planning focuses on the current situation of the enterprise. For example, the well-known reserve for reducing the cost of production is 2%. Then, in the planned period, it will be planned to reduce the cost of this product by 2%.

Preactive planning involves setting desired goals without taking into account the existing capabilities of the organization. This leads to the implementation of continuous changes in various areas of the organization, as well as frequent non-fulfillment of planned targets.

The concept of interactive planning is based on the assumption that the future is controllable and largely the result of the conscious activity of planners. Interactive planning involves designing a desired future based on an analysis of the current state, past trends and prospects for the development of the internal and external environment and determining ways to gradually approach this future. In this regard, firms should not only adapt to the changing conditions of the operating environment, but also actively influence this environment, making it more favorable for their existence.

Entrepreneurial planning system

Activities

From positions systems approach it is advisable to consider planning as a system, the most important characteristics of which are goals, structure, processes and elements.

Business planning system- this is an ordered and integrated set of planned subsystems and elements, in the process of interconnected functioning of which, using special organizational forms, methods and tools, the goals of entrepreneurial activity, the future values of planned indicators, as well as the best ways, resources, timing and participants in actions aimed at achieving the established goals are determined.

The business planning system is a complex, hierarchical, open, self-organizing system. The elements of this system are employees involved in the planning process, information and technical means planning.

The characteristics of the planning system depend on the characteristics of the external environment, the goals and activities of the enterprise, the scale, form of ownership, the organizational and legal form of entrepreneurial activity and a number of other factors.

It is possible to speak about the existence of a business planning system only if the planning processes are coordinated, streamlined, carried out taking into account common principles and aimed at achieving a common goal. Wherein a synergistic effect is required : the set of properties of the planning system is not just the sum of all the properties of its elements and subsystems.

The question of the goals of planning the activities of an enterprise remains quite debatable to date. A number of authors believe that planning is designed to reduce the uncertainty of the future and ensure the coordination of intra-company processes. However, the vast majority of scientists identify the goals of planning with the priority, from their point of view, the goals of the enterprise .

The business planning system should now include three subsystems: strategic planning, tactical planning and operational planning.

Rice. 2.2. Enterprise activity planning levels /17/

In addition to planning levels, the decomposition of the planning system is recommended to be carried out according to the level of the structural hierarchy of the planning object, by functional areas, by type of activity, by frequency and by the planning horizon (Table 2.3).

In modern market conditions, the system of intra-company planning should include both regular planning and project . Project Planning- This is a special cross-functional planning subsystem, characterized in that the object of planning is a unique set of actions aimed at achieving specific goals.

Table 2.3

Decomposition of the planning system

Decomposition feature	Subsystems of intracompany planning
By level of planning	Strategic, tactical, operational
By the level of the structural hierarchy of the planning object	Company-wide planning, planning the activities of business units, divisions, subdivisions, planning the activities of a specific employee
By type of activity of the object	Planning of economic activities Planning of social activities Planning of environmental activities
By functional areas	Research and development planning, technical and technological development planning, pre-production planning, production planning, labor and wage planning, production supply planning, material and technical resources planning, sales planning, marketing planning, production cost, price and financial planning results, financial planning, stakeholder engagement planning, health and safety planning, quality planning, risk management planning
According to the degree of repeatability	Regular and project planning
According to the planning horizon	Long term, medium term, short term

Development of planning models

entrepreneurial activity

The study of various management concepts, as well as the features of planning at domestic and foreign enterprises, made it possible to identify several of the most popular models that reflect certain aspects of business planning. The evolution of these models is shown in fig. 2.3.

Rice. 2.3. The evolution of planning models

entrepreneurial activity

From theoretical considerations, one should strive to ensure that the intra-company planning model would give a more or less accurate reflection of the desired design and principles of planning the activities of the enterprise and its individual divisions. However, the intra-company planning models developed within the framework of various management concepts are, as a rule, of a private nature. They refer only to individual particular aspects of the problem of intra-company planning and leave out other, at least equally important aspects. Therefore, they cannot be taken as comprehensive intra-company planning models.

At the beginning of the 20th century, in countries with market economies, it gained popularity traditional budget planning activities of enterprises. Features of this model:

involves the development and approval of operating and financial budgets for the enterprise as a whole and its individual divisions, as well as strict control over their implementation;

focuses on planning income, expenses, cash receipts and payments, the components of the assets and liabilities of the enterprise;

plans the need for resources based on data for reporting periods, known data about the future and information obtained as a result of extrapolation /20/.

Budget planning models create conditions for effective control over the use of resources and are most relevant in conditions of limited funding.

The disadvantages of the traditional budget planning model are the high costs of its operation; long periods of development and coordination of budgets, insufficient adaptability to a rapidly changing external environment, isolation of budgets from strategies, limiting the initiatives of managers to established budget spending. In addition, budget procedures often incentivize executives to hide cost savings in order to obtain a less stressful budget. The advantages obtained from the use of this model cover its disadvantages only under conditions of a relatively stable and predictable external environment. The higher the level of uncertainty in the external environment, the lower the efficiency of using the traditional budget planning model. This circumstance required the development of new approaches to planning that ensure the rapid adaptation of the enterprise to changing operating conditions.

A number of shortcomings of traditional budget planning was eliminated by the program-target planning model developed in the mid-1950s. Program-targeted planning model provides for the construction of a hierarchy of enterprise goals and the development of programs containing information about the actions, deadlines, participants and resources necessary to achieve the goals. This model is based on research that shows that some workers are more productive when they are given specific goals and are provided with timely information about actual performance. In contrast to the model of traditional budget planning, in this case, each employee of the enterprise knows both monetary and non-monetary goals of his activity, and the resources of the enterprise are distributed not between functions, but between targeted programs. On the one hand, this contributes to the achievement of the set goals, and on the other hand, it increases the efficiency of the use of resources.

At the same time, the program-target planning model leaves open a number of questions:

what specific goals should be set for leaders;

what target indicators should be used for planning, control, analysis and motivation and what are the methods of their calculation;

how to avoid resistance on the part of employees to the introduction of management by objectives, as this, on the one hand, increases clerical work, and on the other hand, strengthens control;

how to integrate program-target planning with other enterprise management subsystems /20/.

In the 1970s in academic publications and popular literature, there has been a literal explosion of publications devoted to strategic planning models . Features of these models:

provides for the development and approval of corporate, business and functional strategies;

focus on finding the organization's market position, developing product programs, improving the organizational structure, choosing the location of the enterprise and areas of investment;

in the development and adoption of planned decisions, various scenarios for the development of events are considered, an assessment of the external environment, strong and weaknesses companies, internal and external opportunities and threats.

The development of a strategy allows you to determine the main direction of the development of the enterprise, reduce the uncertainty of the behavior of employees and focus their attention on finding ways to achieve high results. According to G. Mintzberg, “strategies perform the same function for an organization as blinders do for horses: they do not let them go astray, but they hardly allow them to see what is happening around” /14, p. 22/. Strategic planning models offer formalized and structured procedures for developing an enterprise strategy, which greatly simplifies the planning process in an unstable external environment. As typical shortcomings of the practice of strategic planning, one can name the isolation of strategy from tactics, low awareness of performers about strategic goals, untimely adjustment of the strategy when environmental conditions change,

Currently, there are serious trends that aim to eliminate the problems that arise in the traditional approach to budgeting and strategic planning. These became known as Advanced Budgeting and Beyond Budgeting.

Proponents of the first approach do not question the budgeting tool itself. A number of scientific publications on the advanced budgeting model emphasize the need to develop budgets based on strategic targets. To do this, budget planning is associated with strategic maps proposed by Norton and Kaplan. Concerning, this model appropriate to define how "strategically oriented advanced budget planning" . In addition, the model under consideration involves the use of flexible rolling budgets, modern software, relative self-adjusting goals, process-oriented budgets .

The concept of "out of budget" or management "beyond budgets" (BBRT) was born in 1998 as a result of the scientific and practical research of the international working group on advanced technologies, aimed at developing a new management model for the transition from the industrial to the information age. At the same time, the following features of the information economy were taken into account:

shareholders demand "best-in-class" efficiency;

intangible assets are critical;

innovation process proceeds violently;

globalization leads to lower prices;

customers are not stable;

investors and supervisory authorities require strict adherence ethical standards.

Bringing intra-company planning in accordance with the characteristics of the information economy required the solution of the following tasks:

increase the flexibility and adaptability of plans,

reducing planning costs;

creation of planning mechanisms that orient employees towards the creation of sustainable competitive advantages.

development of planning tools that stimulate entrepreneurship, creativity and ethical standards /18/.

The intra-company planning model built on the basis of the concept of management "out of budgeting" will be called strategic planning without budgeting .

There are publications on the use of the concept of "off-budgeting" in foreign enterprises of the automotive, chemical, Food Industry, in transport, trade, insurance, banking, telecommunications, tourism organizations, as well as in IT companies. Features of planning when managing "beyond budgets" in comparison with traditional budget planning are presented in Table. 2.4.

Table 2.4

Features of the strategically oriented

planning without budgeting in comparison

with traditional budgeting

Indicators	Traditional Budget Planning Model	Model of strategically oriented planning without budgeting

Goal setting	Goals in the form of planned budget indicators established on the basis of an analysis of internal capabilities	Lack of fixed goals expressed in absolute terms. The goals are set in the form of relative indicators, such as comparison with benchmarks and comparison of the performance of different groups of workers. Comparative efficiency tables of peer companies are used.
Activity planning	The plan, drawn up as a result of numerous approvals, gives clear instructions on what employees should do for the year ahead and is rarely revised	Rejection of centralized directive planning of activities. The divisional teams review their mid-term outlook estimates each year and review their short-term estimates quarterly. In this case, rolling forecasts and a balanced scorecard are used.
Resource planning	Resources are approved on the basis of budget agreements.	Rejection of budgets. Planning of operational resources takes place according to the standards in

Continuation of the table. 2.4


	The amount of resources is fixed by the budget in absolute terms	accordance with the goals based on key indicators efficiency (for example, cost-benefit ratios) within which managers can operating activities
Planning Organization	The process of strategic and tactical planning is managed by top managers	Delegation of planning processes to the level of departments. Participation in the development of forecasts and strategies for teams in departments
Plans coordination	Coordination of plans is carried out by centralized planning departments.	Plans are not coordinated through a central master plan, but through service level agreements, which are essentially commitments given from one process to another based on an expected level of demand.

So, the model of strategically oriented planning without budgeting proposes the rejection of budgets (as control tools) and the use of tools such as rolling forecasts, a system balanced scorecard, process-oriented measurement of performance and services, benchmarking, continuous planning.

The main advantages that an enterprise receives by abandoning budgets include:

reducing planning costs;

reduction in the process of goal setting and resource planning (some project managers have found that they have saved 95% of the time they used to spend on budgeting and forecasting);

stimulating an ongoing search for higher levels of efficiency, as the budget no longer serves as a cost constraint from below;

increasing the flexibility and adaptability of plans, reducing the time for adjusting planned indicators (goals expressed in relative terms require fewer adjustments than absolute ones);

the actions of managers are consistent with the strategic objectives, and not the narrow interests of the unit;

increases the reliability of planning and reporting information (when there is no need to strive to achieve a fixed goal, middle managers do not need to manipulate indicators or provide them in a manner that can be misleading and distort the picture).

However, management “beyond budgets” can only be effective if the following conditions are met:

radical decentralization of management;

Availability of qualified personnel at all levels of management;

Incentives not for the fulfillment of the planned target, but for the achievement best results;

financial transparency;

information openness (without this it is impossible to compare the efficiency of the activities of divisions and competing enterprises);

a corporate culture that supports compliance with ethical standards;

availability of enterprises or subdivisions - analogues for comparisons and organization of competitions;

availability of financial resources.

If the conditions listed above are not met, the refusal to develop budgets can quickly lead the company to loss of control and financial crisis.

In the process of analyzing the practice of planning the activities of medium and large industrial enterprises Voronezh region (Appendix A), another model was identified, which is poorly adapted to market economy version of technical and economic planning used in the conditions of the command-administrative system of management. Under a planned economy, technical and economic planning determined and organized the production and economic activities of enterprises across the entire range of economic and technical indicators in their organic combination and mutual coordination.

Studies have shown that domestic industrial enterprises simultaneously use several models of intra-company planning (Table 2.5).

Table 2.5

Intra-company planning models used in large industrial enterprises

Voronezh region

The lack of integration of these models leads to an increase in planning costs, reduces the validity and level of implementation of planned decisions. In this regard, one of the most significant areas for improving business planning is the development of an integrated model that provides a close connection between strategy and tactics and coordinated purposeful activities of structural divisions of an enterprise at the present stage of economic development.

Types of planning documents developed

At the enterprise

Plan can be considered a universal planning document that reflects the desired parameters of the future state of the planned object and ways to achieve this state, and budgets, programs, projects, balanced scorecards, forecast plans - types of plans that have specific features (Table 2.6).

Plans should be distinguished from forecasts. Forecasts reflect not desired the future state of the object, and probable the state of the external and internal environment of the enterprise upon the occurrence of certain events.

Table 2.6

Characteristics of the types of planning documents,

developed at the enterprise

Continuation of the table. 2.6


indicators (BSC)	goals, planned values of these indicators, as well as a list of necessary actions. As a rule, goals and indicators are grouped into the following areas: customers, business processes, finance and development. Maps are made with certain periodicity for the enterprise as a whole and its individual structural divisions, while they lack information about the resources necessary to achieve the goals. Are a tool for coordinating strategic and tactical plans enterprises
Program	A type of planning document reflecting the composition specific activities linked in time to achieve a specific goal or solve a specific problem. The program reflects specific performers and necessary resources
Budget	A variation of the planning document with the following characteristic features: provides value expression of enterprise goals, strategies and planned activities; contains quantitative, time-bound, substantiated by calculations and agreed with a higher level management data on the need for resources and (or) sources of their formation; always has absolute quantitative expression; provides specific person responsible for execution; is tool for monitoring the use of resources
Project	A kind of planning document with the following characteristic features: has a non-periodic character; describes a system of activities aimed at achieving the final result; has a set cost, schedule, includes technical and financial parameters, differs high level concrete study
feasibility study	This is a specific planning document that justifies the creation and development of industrial facilities. Includes design documentation, description of baseline conditions, market and production capacity enterprises, material factors of production, labor

Continuation of the table. 2.6


	new resources, a description of the organization of the enterprise and overhead costs, the place and timing of the project and the financial and economic assessment of the project. Particular emphasis in the structure of the feasibility study is placed on the production and technical aspects of the project
Rolling Forecast Plan	A planning document containing information in quantitative form about the desired state of the object in several future periods, while planning decisions related to the first period are mandatory, and to the rest - indicative. Based on the results of assessing the implementation of the plan in the first period, a mandatory adjustment of the planned values in the remaining periods is carried out and a new forecast plan is made with the same planning horizon as the previous one. For example, an annual rolling forecast plan with a quarterly breakdown is developed on a quarterly basis, while the planned values for the next quarter are directive, and for the remaining three quarters - indicative.

The question of whether the text of the activity policy developed at the enterprise in the field of innovation, quality, finance, etc. should be referred to planning documents has not been fully resolved. For example, in the State Standard of the Russian Federation GOST R ISO 9004-2001 "Quality management systems. Recommendations for improving performance" policy development processes are not included in the quality planning process, and in most scientific papers dedicated strategic management, documents reflecting the policy of the enterprise, are the most important components of strategic planning.

When developing a system of intra-company planning documents, it is necessary to take into account the following factors: the chosen model of the intra-company planning system, the organizational and legal form of the enterprise and the form of ownership; size and organizational structure enterprises; financial structure; the goals and objectives facing the enterprise, the existing possibilities for automating the processes of planning, accounting and control.

Directions for improving planning

Similar information.