Planning is the initial development and subsequent establishment by the company's management of a system of qualitative and quantitative indicators of its development, which determine the proportions, pace, and development trends of this enterprise not only in the current period of time, but also for the future.
Various types of planning are the main link in the economic management mechanism, as well as the regulation of any production. Administrative management, planning and control over the work of the enterprise in foreign practice are determined by a single concept - “management”.
What does it happen?
There are different types of planning:
- Balance sheet.
- Settlement and analytical.
- Economic and mathematical.
- Target software.
- Graphanalytical.
Balance sheet
Balanced types of planning provide the establishment of a direct link between the needs of the company’s resources, as well as the sources of their coverage and sections of the plan. For example, the use of this technology involves linking the production program with the capacities of a particular enterprise, and the complexity of the selected production program with the number of employees. Qualified employees who are assigned various types of planning should make a balance of working time, production capacity, as well as energy, financial, material and many others.
Settlement and Analytical
Such planning is used in order to calculate in detail the characteristics of the plan, as well as to analyze their dynamics and factors that ensure the required quantitative level. Within the boundaries of this method, the initial baseline level of the most important indicators of the plan is determined, as well as their possible changes during the course of the planning period due to the quantitative influence of the main factors. In addition, the indices of changes in the planned indicators are also calculated in comparison with the base level.
Economic and mathematical
Such types of planning provide an opportunity to develop in detail economic models of the dependence of certain indicators, based on determining changes in their various quantitative parameters in comparison with the most important factors, and also make it possible to prepare several options for the plan, from which the most optimal one will be subsequently selected.
Graphoanalytic
This method provides an opportunity to present the results of an economic analysis using graphical means. Using these types of financial planning, you can determine the quantitative relationship between various related indicators. For example, this determines the relationship between the rate of change of capital-labor ratio, capital productivity, and labor productivity.
Network
Network types of financial planning are a separate kind of graph-analytical. With the help of specialized network diagrams, you can simulate the parallel execution of work in time and space for various complex objects. For example, this may include the development and development of new technologies, the reconstruction of a particular workshop and much more.
Target Program
Program-targeted types of work planning provide an opportunity to draw up a plan in the form of a separate program, that is, a specific set of activities and tasks that are united by a single goal and coincide with certain dates.A characteristic feature of the program in this case is that it is aimed at achieving certain definite final results, and the core of the program is the main goal, which is specified in a number of tasks and subgoals. Goals are already being achieved by specific performers who are provided with the necessary resources.
Based on the ranking of goals, a “tree of goals” type is already being formed, which will then be used as a starting base for the further formation of the system of program indicators, as well as a separate organizational management structure.
Timing differences
It is worth noting that there are also several types of planning, depending on the timing:
- Current.
- Promising.
- Operational production.
Prospective
Future planning is entirely based on forecasting. Using this technology, it is possible to determine the potential future need for any new types of products, as well as the company's product and sales strategy in various markets. Among other things, promising types of educational planning and other options for its implementation are divided into medium and long term, depending on what specific period of time the forecast is made.
Such a plan is distinguished by a program-targeted nature, that is, it determines the economic strategy of the company for a sufficiently long period of time, taking into account the boundaries of existing sales markets, as well as the possible development of other markets. The number of indicators in this plan is limited, and its objectives and goals are more specifically indicated in the medium-term plan.
The objects for the determination of which the main types of planning activities are used, most often become organizational structures, capital investments, production capacities, the need for certain financial resources, market share and many others. To date, the deadlines for the implementation of plans are not of any mandatory nature, and a sufficiently large number of companies are developing long-term plans for a period of 5 years, while medium-term plans are built for approximately 2 to 3 years.
Current
Current types of calendar-thematic planning are developed as a medium-term plan with a detailed refinement of its indicators. In this case, both the structure and the annual planning indicators may vary depending on which particular object is being considered, as a result of which they are divided into workshop, team and factory.
Operational production
This type of planning provides for the refinement of the task of the annual plan for shorter periods of time, as well as the distribution of goals for various production units. Such a plan is used as a means of ensuring the rhythmic release of products, as well as the implementation of the uniform operation of the enterprise, and ultimately brings the planned tasks to their immediate performers. Operational and production planning is also divided into scheduling, intra-shop and inter-shop. As the final stage, the so-called shift-daily planning is used.
Classification
There are a fairly large number of signs by which different planning methods by forms, terms, types, and also many other signs. From the point of view of the mandatory adoption and subsequent implementation of planned tasks, planning can be divided into two types - indicative and directive.
Directive
Directive types of activity planning are distinguished by the obligatory adoption, as well as the subsequent fulfillment of the planned tasks, which are determined by the parent company for those enterprises that are subordinate to it.Directive planning for a long time completely permeated every level of the system of socialist centralized planning, and also limited the initiative of each individual company, but in the modern market economy it is used at the enterprise level and is used to develop their current plans.
Indicative
Indicative planning is a separate form of state regulation of production through changes in tariffs and prices, tax rates, bank interest rates, the lowest possible level of wages, as well as a number of other indicators. Thus, it is possible to list a fairly large number of characteristics that determine indicative planning. Types of Plans This type includes tasks called indicators.
Indicators are parameters in accordance with which the state and the subsequent direction of economic development are characterized and which are developed directly by government bodies. The composition of such a plan may also contain a variety of mandatory tasks, but their number is quite limited, as a result of which such a plan is more guiding and recommendatory. The use of this planning is found today in enterprises in the process of developing long-term plans.
Prospective
As mentioned above, the main types of planning of this type are entirely based on forecasting, that is, it represents the basis, the foundation of this planning technology, and in contrast, it is entirely based on prediction, which is based on probabilistic, economic and mathematical, as well as scientifically based analysis various prospects for the development of the company in the near future.
Strategic
Strategic planning sets itself long-term goals, and also provides for the allocation of funds to achieve them and determines the most important directions for the further development of the company. Also, no less important, such planning provides for the formation of the main mission of the enterprise, aimed at achieving its common goal. The mission examines in detail the status of the enterprise, and also provides precise direction and orientation in order to determine the exact goals and strategies at different levels of development.
Tactical
Tactical planning, unlike the two above, covers the medium and short term, and is also aimed at the most effective and quick implementation of these plans, specified in a set of plans for the socio-economic development of the company.
Biteye mining
These types of scheduling are a kind of technical and economic, but in the conditions of a modern market economy, its functions could significantly expand, as a result of which it has turned completely into an independent type of planning. There is also a whole series of classifications of types and forms of planning, including reactive, interactive, proactive, inactive and many others.
Features of financial planning
Financial planning includes the determination of all revenues and directions of expenses of the company’s finances to ensure its further development. As the main goals of this process, we can note the establishment of correspondence between the presence of financial resources of the company, as well as the need for their availability. In addition, financial planning provides a choice of the most effective sources of obtaining financial resources and the most profitable opportunities for their use.
Financial planning is carried out through the formation of a wide variety of financial plans, the content and purpose of which will directly depend on what tasks the planning sets for itself and in relation to which objects it is carried out. The financial plan should be considered as one of the real manifestations of the distributional nature of the finances of a certain company, while it is worth noting that the financial plan acts in the form of balance sheet forms, which are grouped together in the items of income and expenses that are planned to be received and financed in a certain period of time.
The degree of detail of the plan will directly depend on the form of documents adopted by the company, while the form of the financial plan, together with the compilation technology and the technology for developing indicators, is not identical to the balance sheet.
