Operational planning - what it should be. The essence of operational planning by production The sequence of operational planning

Operational planning of production consists in the development of the most important volumetric calendar indicators of the production and economic activities of the enterprise. Any process of operational planning involves the implementation of such stages of activity as the choice of an enterprise development strategy, the justification of the form of organization of production, the determination of the logistics scheme for the movement of material flows, the development of basic calendar and planning standards, the operational planning of the work of production units, the organizational preparation of production, the direct organization of operational work, the current control and regulation of the production process.

Operational planning is the implementation of the current activities of planning and economic services over a short period, for example, the development of an annual production program, the preparation of quarterly budgets for an enterprise, monitoring and adjusting the results, etc.

Operational planning of production is the final link in the planned work at the enterprise. It consists in the development, on the basis of annual plans, of specific production tasks for short periods of time both for the enterprise as a whole and for its divisions and in the operational regulation of the progress of production according to operational accounting and control data. A feature of this type of planning is the combination of the development of plan targets with the organization of their implementation.

The task of operational production planning is to organize a uniform, rhythmic, mutually coordinated work of all production departments of the enterprise to ensure the timely implementation of the state plan target with the economical use of resources and high product quality, i.e., achieving the best final production results.

Operational - production planning consists of two stages:

The first stage is the development of operational plans for the manufacture of products based on the production program. This stage is called operational scheduling.

The second stage - dispatching - consists in continuous operational and production accounting, control and regulation of the implementation of plans by promptly eliminating deviations from the specified regime that arise in the production process.

Operational planning scope includes:

• 1. Development of progressive calendar and planning standards for the movement of production;
• 2. Drawing up operational plans and schedules for workshops, sections, teams and jobs and bringing them to the direct executors;
• 3. Operational accounting and control of the production progress, prevention and detection of deviations from the planned plans and schedules and ensuring the stabilization of the production progress.

Calendar planning includes the distribution of annual plan targets by production units and deadlines, as well as bringing the established indicators to specific work executors. With its help, shift-daily tasks are developed, and the sequence of work performed by individual performers is agreed upon. The initial data for the development of calendar plans are the annual volumes of output, the complexity of the work performed, the timing of the delivery of goods to the market and other indicators of the socio-economic plans of the enterprise.

When implementing the developed calendar plan, an operational record of the progress of its implementation is kept - information is collected on the actual implementation of the plan, it is processed and transferred to the relevant services of the enterprise. On the basis of the information received, dispatching is carried out, which consists in identifying and eliminating emerging deviations from the planned course of production, in taking measures to ensure the complete course of production, the best use of working time and material resources, and high utilization of equipment and jobs.

Operational planning of production at the place of its implementation is divided into intershop and intrashop. Intershop planning ensures the development, regulation and control of the implementation of plans for the production and sale of products by all departments of the enterprise, and also coordinates the work of the main, design and technological, planning and economic and other functional services. The content of intra-shop planning is the development of operational plans and the preparation of current work schedules for production sites, production lines and individual jobs based on annual plans for the production and sale of products of the main workshops of the enterprise.

In modern production, various operational planning systems are widespread, determined both by internal factors and by external market conditions. Under the system of operational planning of production in the economic literature, it is customary to understand a set of various methods of technologies for planned work, characterized by the degree of centralization, the object of regulation, the composition of calendar and planned indicators, the procedure for accounting and movement of products and registration of accounting documentation. A prerequisite for the effective functioning of the operational planning system for production is the existence of a reasonable regulatory framework, which includes, in particular: calendar and planning standards, material consumption standards, production capacity utilization standards, production material security standards. The choice of one or another operational planning system in market conditions is determined mainly by the volume of demand for products and services, the costs and results of planning, the scale and type of production.

Therefore, planning is a method of economic foresight and programming based on detailed calculations. On the one hand, the enterprise plan contains a task for the perspective of each employee, and on the other hand, instructions for managers on management decisions that they must make in stages, helping the team achieve the goal.

The Essence of Operational Marketing Planning

Operational planning involves the development of a program of marketing activities of the company, the formation of budgets, taking into account profit plans. It is the operational plans that are used by the company's divisions in their current activities, in contrast to the strategic plans, which are intended mainly for the management of the organization. Programs developed as a result of operational planning are guidelines for operational units in their current work. Correspondence of the real actions of the company's employees with operational plans ensures the profitability of the company's current operations.

Operational planning must include:

• development of benchmarks;
• presentation of the current market situation;
• drawing up a list of possible risks;
• compiling a list of organizational tasks and problems;
• description of marketing strategies and action programs;
• budgets and ways to control them.

The principle of adaptability in operational planning

Operational planning, unlike strategic planning, should be carried out by those who will further implement this plan. At the same time, operational planning is much more flexible and adaptive than strategic planning, since it is precisely this that ensures the organization's compliance with changes in the external and internal environment.

Remark 1

The flexibility of the operational plan is especially important for Russian enterprises, many of whose managers are accustomed to considering any plan unchanged and mandatory, regardless of changing conditions.

The principle of adaptability used in the operational planning of marketing activities is as follows: the organization needs to take into account the dynamics of demand for the product, which determines the need and volume of its release, as well as the corresponding set of marketing activities.

The Importance of an Operational Marketing Plan

An operational marketing plan is developed based on the results of strategic marketing planning. Typically, operational planning is carried out on an annual basis, that is, an annual operational marketing plan is drawn up.

Remark 2

It is the marketing plan that plays a decisive role in the overall process of organizational planning. This is because the targets of the operational marketing plan have a direct impact on the performance of other sections of the overall plan, and also contains decisions that determine the products sold, its volume, price and promotion methods.

Another important purpose of an operational marketing plan is its guiding nature. The operational marketing plan is a "route sheet" for personnel who are engaged in the company's marketing activities. At the same time, with the help of an operational marketing plan, company employees can determine the direction in which the company should develop and propose appropriate adjustments, if necessary, returning the organization to the planned course.

If the company does not have an operational plan for marketing activities, the occurrence of related problems is inevitable. Without planning, an organization develops spontaneously, and every new crisis or problem that arises threatens its existence. The absence of a plan leads to conflicts between possible options for the development of the organization, which, in turn, leads to an incorrect distribution of the efforts of employees and the loss of resources, and can also contribute to the development of a conflict situation within the company.

Operational Planning (OPP) is the final stage within production planning. It is designed to concretize and bring the plans of the enterprise to the workshop, site, workplace, to ensure uniform and comprehensive implementation of plans for the production of finished products with the rational use of resources. At the level of the workshop (production division of the organization) and the site (team), operational calendar plans are developed, in which monthly programs (tasks) are divided into shorter periods of time: a decade, a day, a shift.

Mutual linking of workshop plans is carried out using intershop planning.

In-shop planning coordinates the work of sections, brigades, workplaces and auxiliary services of the workshop.

Depending on the purposefulness of the tasks and methods for their solution, two interrelated stages are distinguished in operational planning: volumetric and scheduling; dispatching.

Volumetric planning associated with the distribution of the annual production program of the enterprise by departments involved in the main production process, broken down by quarters and months. As a result of volume planning, a rational loading of the production capacities of the enterprise is carried out. When solving problems of volumetric planning, methods of mathematical programming are used.

scheduling includes the distribution of the program by production units and calendar periods of time, as well as strict coordination of the elements of the production process in time. Scheduling is associated with the calendar linking of the execution of individual operations, products, assembly units at specific workplaces or in structural divisions. In the process of scheduling, calculation and analytical methods are used, including methods of mathematical programming, graphical and network methods for constructing work schedules, etc.

The duration of the cycle in various production organizations is characterized by significant individual characteristics associated with the type of organization of production, volumes, range, complexity of products and their dimensions, etc. This necessitates the use of various approaches to operational production planning or various operational planning systems.

Dispatching aims to regulate the course of production, operational control and accounting of output.

Under operational planning system the methodology and technique for performing the functions of operational planning are understood. The most common in mechanical engineering are, for example, custom, complete and detailed planning systems and a number of their varieties. Operational planning systems have unified procedures for making planned decisions, however, depending on the type of production, these procedures have features.

Calendar planning is carried out on the basis of calendar and planning standards (CPN). Calendar and planning standards - this is a set of norms and standards for the most efficient organization of the production process in time and space based on the rational principles of its organization.

The main CIT include the frequency of launching into production and the size of the batch of launch and release of products, the amount of work in progress, etc. Each operational planning system uses its own CIT composition, adopted planning and accounting unit, differentiation of planning time periods, methods for determining the production program, etc.

The defining element of the operational planning system is the planning and accounting unit.

Under planning unit is understood as the primary object of planning and accounting: a part, an assembly unit, a group of parts, a set of parts, a product as a whole or a complex of individual works. The choice of planning and accounting units, the detail of calculations, the degree of centralization of their implementation depend on the production conditions.

With steadily repeating production, planned calculations are carried out centrally at the enterprise level. In other cases, most of the calculations are transferred to the shop.

Operational planning principles

One of the main elements of operational planning in the enterprise are the principles of planning, which determine its nature and content. A. Fayol identified four basic principles of planning: unity, continuity, flexibility and accuracy. I. Ansoff substantiated another key principle of planning - the principle of participation. In addition, the principles of independence and efficiency are distinguished.

Unity - an enterprise is a complex, multi-level socio-economic system, consisting of a number of subsystems, each of which carries out a planning function, i.e. planning must be systematic.

Continuity- the planning process at the enterprise should be carried out constantly within the life cycles of programs and projects, and the developed plans should be constantly adjusted.

Flexibility - the focus and preliminary parameters of plans must change in the event of unforeseen circumstances, so it is necessary to provide for financial reserves.

Accuracy- plans should be drawn up with maximum accuracy, i.e. should be detailed and specific.

Participation- each employee of the enterprise becomes a participant in the process of planned activities, regardless of the position and function performed by him, as a result of which each employee understands the goals and objectives of the enterprise as a whole and its individual divisions.

Independence- vertically there is an integration and differentiation of planned tasks, horizontally - coordination of plans for divisions of the enterprise.

Efficiency - planning costs should not exceed the effect of it, i.e. plans should be specified and detailed to the extent necessary to determine the level of profitability of products.

The implementation of these principles allows you to plan the production process in accordance with the needs of buyers and manufacturers, significantly reduce labor costs, material costs, stocks and volumes of work in progress.

Planning objects in the enterprise are the functions that it performs in the process of work. According to the specifics of their activities, enterprises perform different functions. Since planning in an enterprise is not only a business process, but also a management process, planning objects include all functional processes, including production and management, that are performed in specific departments.

As for the structural divisions of the enterprise, here the planning objects include:

Performers.

The subject of enterprise planning are resources, since decision-making on the development of an enterprise is always associated with the use of resources, and not only available, but also all necessary resources are taken into account.

The purpose of resource planning is primarily their optimization.

Most often we are talking about the following types of resources:

Labor (enterprise personnel);

material;

Financial;

Informational.

Specialists, along with the listed types of enterprise resources, allocate a temporary resource and entrepreneurial talent, which is a type of human resources represented by the activity of coordinating and combining all other resources. Entrepreneurial talent is manifested in the ability to carry out production and commercial activities as rationally as possible, based on innovation, responsibility and a penchant for reasonable risk.

Goals, objectives and stages of operational planning

Planning can be viewed as a function of enterprise management. Enterprise management is a purposeful, ordering impact of the management team, coordinating and uniting employees for joint work activities.

Operational planning is the basis for making decisions related to the management of various departments of the enterprise, and is a management activity: defining the goals and objectives of managing individual departments, developing ways to implement the plans presented to achieve the goals, coordinating the work of all departments, in other words - developing development opportunities the enterprise as a whole, as well as the calculation of the volume of necessary resources and their distribution.

Planning as a management function is interconnected with other functions:

Organization;

motivation;

Coordination (regulation);

Control.

The main goal of operational planning is the implementation of the production program according to the criteria of quantity, quality, timing and costs.

Based on the goal, the following tasks of operational planning can be distinguished:

Ensuring the rhythm of the production program;

Reducing manufacturing defects;

Economical use of resources;

Labor protection of employees and the environment.

The model of the process of operational management in the enterprise details the sequence of steps in this process, and includes three main key stages:

operational planning;

Operational organization;

Operational control and regulation.

Operational planning is the adjustment of plans and bringing them to specific performers with the rational use of all enterprise resources.

The operational organization includes the following components:

Adjustment and distribution of functions;

Evaluation of planning options;

Ability to reallocate resources.

Operational control and regulation are necessary for the successful completion of the decisions made, both at the strategic and tactical (current) levels.

Operational solutions have a number of distinctive features:

Focus on short-term goals and opportunities;

Subjective assessment of some planning indicators;

The degree of risk associated with the adjustment of all plans of the enterprise.

The following stages of planning are presented in the literature:

1) Analysis of the business plan (tactical plan or production program of the enterprise for the next year) for its completeness, reliability, validity and efficiency of implementation, if necessary, clarification of the plan indicators.

2) Study of design, technological and planning documentation, production conditions, methods, structure and qualifications of the organization's personnel, etc.

3) Implementation of calendar and planning calculations and development of standards for organizing the processes of loading production capacities and workers, the need for material resources, etc.

3) Development of nomenclature and calendar plans for the launch (release) of products by departments of the organization, preparation of shift-daily tasks, their execution and approval.

4) Operational management of the implementation of operational calendar plans (accounting, control, analysis, stimulation, regulation).

The presented goal, tasks and stages of operational planning are common to all industries, regardless of the form of ownership, type of production and other factors. The scope of work on operational planning is determined by the level of analysis and the number of planned indicators. The variation in the number of planned indicators and the depth of their analysis depends on the specifics of the operating activities of the enterprise itself. Therefore, an important stage in operational planning is the need to describe the most specific indicators for individual aspects of activity, taking into account their appropriateness.

Under indicators refers to brief characteristics of economic processes in quantitative or qualitative terms. It is possible to obtain an indicator based on generalized observations of a certain number of analogs, in which case the indicators under consideration represent certain properties of analog objects. The number and adequacy of indicators is determined at the level of a particular enterprise.

Distinctive features of strategic and operational planning.

Strategic planning is the development of long-term plans or, in other words, projects the development of an enterprise into the future.

Operational planning is aimed at a short-term assessment of the activities of the enterprise and its specific divisions.

Comparative characteristics of strategic and operational planning are presented in Table 1.

Table 1 - Comparison of strategic and operational planning.

Before you start to implement something, you need to make a plan. It allows you to evaluate the forces, calculate what and where you need and in what quantity. At the same time, strategic and operational planning are distinguished. We will consider the tasks and goals for the second of them.

What is operational planning and how does it differ from strategic planning?

When studying something, one should start with terminology. Operational planning is an activity that consists in calculating the situation and compiling development models for short periods of time. It presents the planned work in the most detailed form. Operational planning is the final stage of the overall process of calculating situations and compiling development models. The key goal pursued in this case is to organize a uniform production of products in given volumes that meets the quality criteria. What is the difference between strategic and operational planning? Speaking about them, a number of differences should be noted:

1. Operational planning is carried out by middle and lower-level managers, while strategic planning is the prerogative of senior managers.
2. Operational decisions are routine and are made daily. Strategic ones require more time to prepare.
3. Operational planning does not provide for the development of an alternative option, while for strategic decisions their presence is mandatory.
4. The operational one considers only internal information sources, while the strategic one is also interested in external ones.

This is the difference between them, in general terms. You can, of course, delve into the details and consider all this more carefully, but this will already be a deviation from the topic. So let's move on to the next point.

Methods and tasks of operational planning

The basic goal that must be addressed is the organization of the work of the enterprise's employees in such a way that production is efficient. In addition, there are other tasks:

1. Fulfillment of the set requirements for the quantitative and qualitative indicators of production.
2. Efficient use of working time.
3. Creation of continuous production.

A number of methods are used to achieve and fulfill these objectives. There are four in total:

1. Volumetric method of operational planning. It is used to "break" the annual time period into shorter-term components. As a result, plans for a month, a week, a day, and even an hour are highlighted. Its advantage is that the more detailed the planned production volume, the easier it is to carry out the performance monitoring function. In this case, in addition to the "what and when" calculations, the optimization of processes at the enterprise is also carried out.
2. Calendar method of operational planning. It consists in determining the specific dates for launching a certain product into production, as well as the end of its manufacture. Although it can be adjusted if the market entry is successful. The calendar method is used to calculate the duration of the production cycle. It, in turn, underlies the monthly program of the workshop.
3. Mixed method of operational planning. Assumes a union. In this case, the duration of the production cycle and the volume of work performed over a certain period of time are planned simultaneously. Used for combined activities.
4. Dynamic method of operational planning. It is built on the consideration of a number of indicators, such as volumes, terms, production dynamics. It is believed that it is he who allows you to fully and reliably take into account the real capabilities of the enterprise. This method has one useful special tool - the customer order schedule.

Classification

Operational planning of work is divided into two main types:

1. terms and content. In this case, current and operational scheduling are distinguished.
2. By scope. In this case, inter- and intrashop planning is distinguished.

Classification is different from methods, keep in mind so as not to be confused. So, in this case, scheduling is the distribution of annual plans between departments. In addition, this also includes bringing the required figures to the performers of the work. As a basis, data such as the delivery time of products and the complexity of work are used. Current planning implies the availability and regulation of the consumption of materials for the release of goods. Now to another look. Intershop planning provides for the regulation of work by all shops. That is, if No. 1 did not make a blank from materials, then No. 2 will not be able to produce products. Additionally, there is coordination of the activities of support services. That is, if the warehouse is full, then there is no point in making something for sale.

Data such as the master sales plan and the order book are used as the basis. Intra-shop planning is based on scheduling the work of production sites and production lines. This allows you to concretize and detail the production program. The goals of operational planning pursued at the same time are to ensure uniform and uninterrupted production of products in certain quantities and for a specified time period, while maintaining quality standards and making the best use of available capacities. In addition, a coordinating function is performed, thanks to which the coordinated work of the company's divisions is ensured.

About functions

Let's go through what operational planning at the enterprise allows us to do:

1. Develop production schedules. These include the size of the backlog, the size of the batches, the duration of the production cycle, and the like.
2. Calculations of volumes of loading of areas and equipment.
3. Drawing up operational programs for the main procurement and production shops.
4. Implementation of management accounting and control over the implementation of plans.
5. Operational regulation of production processes, timely identification of existing deviations from the targets, development and implementation of measures that will eliminate them.

Let's look at a small example. The operational plan is drawn up for the day. Constantly. Whereas accounting is a week late. The manager needs to know whether it is possible to conclude a contract for the urgent production of a product, whether there is capacity for this. He uses management accounting capabilities, referring to the head of the shop, and then decides that the urgent order can be taken (or not). There are great opportunities. The main thing is to use them. A competent organization of operational planning allows you to create an extremely useful and flexible system that has tremendous potential.

About time and content

Oh, how many points of view and approaches to solving certain problems exist. If the content and terms of work play a role, then in this case there are two types of operational planning, the work with which is entrusted to managers and specialists:

1. Calendar. In this case, the distribution of monthly targets to production units is implied, when special attention is paid to the deadlines. The established indicators are brought to the knowledge of specific performers of the work. With its use, shift-daily tasks are developed, and the sequence of work carried out by individual employees is agreed upon. In this case, the initial data are the annual production volumes, the labor intensity of the work performed, the timing of deliveries to the markets and other indicators of the socio-economic plans of the enterprise.
2. Intershop. It is used to ensure the development, regulation and control over the implementation of the set plans for the production and subsequent sale of products. An important place here is occupied by the coordination of the work of the main and auxiliary units, design and technological, planning, economic and other services.

In general, we have considered what operational planning management is. The review was carried out on separate points. But they act as part of a certain system, right? And what effect can be observed in this case? We are now looking for the answer to this question.

About systems in general

Various elements are formed into one community. If everything is built adequately, efficiently and effectively, then such operational planning systems show themselves very effectively, allowing you to successfully carry out activities. In the modern world, they are influenced by both internal factors of the enterprise and external market conditions. But let's formulate the very concept of a system for this case. This is the name of a certain set of different technologies and methods of planned work, which can be characterized by a certain degree of centralization, the procedure for the movement and accounting of products (materials, raw materials, blanks), the object of regulation, documentation, the composition of calendar and planned indicators. All this is used to influence the course of the process of creation and consumption of goods and services. The pursued goal of the system is to achieve the planned market results by spending the minimum possible amount of economic resources and working time on this. How can it be characterized? To do this, we can highlight the main indicators of the system:

1. The procedure for coordinating, interacting and linking the work of sections and shops.
2. The planning unit used.
3. Techniques and methods for calculating indicators.
4. duration of the planning period.
5. The composition of the accompanying documentation.
6. Methods for the formation of calendar tasks for business units.

The choice of a particular system depends on the demand for services and goods, the costs and results of planning, the scale and type of production, the organizational structure of the company, and some other points. A simple description without considering the most popular options is worth little.

Therefore, the most well-known operational planning systems will be considered. These at the moment are detailed, per-complete and custom-made. They are used both in small and medium-sized businesses, as well as in large companies.

Detailed system

Operational production planning of this type is suitable for a stable and highly organized commercial structure. This system deals with the planning and regulation of the progress of work, processes and technological operations for each part for a certain period, which can last an hour, a shift, a whole day, a week or even more. It is based on the exact calculation of the rhythm and tact of the functioning of production sites and production lines. Also, this system is characterized by an adequate definition of technological, insurance, inter-operational, transport and cycle reserves. They must be constantly maintained in the production process at the calculated level. The use of a detailed system requires that high-quality calendar and operational plans be developed, where there will be indicators of the volume of output, as well as the route for the movement of the part of each item. Moreover, it is necessary to indicate all production stages and technological processes. It is advisable to use such operational planning of production only if there is a stable and limited range of products being created, that is, in mass and large-scale production.

Custom and complete system

Where and in what cases can they be applied? The order system is used when single or small-scale production is carried out, where there is a diverse range of products and a small amount of products created or services provided. In this case, a separate order, which includes several similar jobs for a specific consumer, acts as the main planning and accounting unit. This system is based on the calculation of lead times and the duration of production cycles. Due to this, the deadlines for the requirements of the customer or the market are estimated.

The complete system is used, as a rule, in serial machine-building production. Basic master planning and accounting items use different parts that are included in the general set of goods or subassemblies. They are grouped according to certain criteria. Calendar tasks for production departments are created not for individual parts, but for sets or groups. Moreover, so that they are enough for a unit, a whole machine, an entire order or an agreed amount of services and work. Such a system makes it possible to reduce the complexity of planning and calculation work and organizational and managerial activities of employees of the functional and line services of the enterprise.

The architecture of this system allows increasing the flexibility of operational planning, regulatory mechanisms and current control. And this, it should be noted, in the conditions of market uncertainty is an important tool for enterprises, which allows to stabilize production.

Brief description of subsystems

Operational and production planning is a very voluminous subject of study. Therefore, alas, it will not be possible to consider in detail all the points. For that, you need a book. But to mention briefly - this is quite possible. We have already considered the three most popular options for operational planning systems. But they are formed from certain subsystems, right? So they should be given at least a few words.

Operational and production planning provides for the presence of subsystems of the release cycle, warehouse, ahead of schedule and a number of other processes and working moments. We will not consider all of them, because this is a great amount of material. But here's one as an example.

Let's talk about the warehouse subsystem. So, we have a production where goods are made. For him, you need to have a sufficient amount of wood. Suppliers are working as planned, supplying new boards, logs, sawdust - everything that is needed. A certain amount of stock is formed in the warehouse. It is calculated how many cubic meters of boards, logs and sawdust are spent on the manufacture of products, and if there are problems with suppliers, then the time for which the accumulated stocks will last. At the same time, in the operational plan, it is necessary to provide for suppliers to replenish the warehouse. Moreover, it is desirable to register contacts already in the document itself, or simply have an agreement. Operational and production planning in the considered example will allow preventing the stoppage of processes running at the enterprise and avoiding losses.

Dealing with finance

Special attention should be given to planning in the field of cash. Why? Yes, because long-term activity is not possible without money. If they are not there, then it will not work to pay suppliers for resources and materials, and workers for labor. And if at first it is still possible to agree on a slight delay, then later ... In general, the enterprise will not continue its activities. Therefore, the operational is important, because with its help you can avoid more serious and unpleasant situations. For example, if a decade before the payment of wages it is clear that there is not enough money to pay for labor, then this means that you need not wait ten days, but do something. The specifics depend on the situation. If the strategy provided for the creation of a reserve fund for this purpose, then operational financial planning may provide that a certain amount should be taken from it. Didn't the leadership care about this? Well, then you need to urgently look for someone to sell goods / services, and in such a way as to meet the available ten days. After all, if there is a long delay, then the labor inspectorate, and there also the prosecutor's office, can get involved. And their attention is better not bother. There are quite a few options for dealing with finances. If it is not possible to sell products and there is no reserve fund, then you can always turn to specialized organizations. For example, in a banking institution. But in this case, it is better to have ongoing negotiations or another source that will cover the payments. Otherwise, the problems can only get worse.

Conclusion

So it was considered what constitutes operational planning. Let's go over the main points again. The main task that must be solved is to organize the work of the company's employees so that production is efficient. A number of methods and systems can be used to achieve this. Ideally, if it is possible to reduce manufacturing defects, use resources economically, optimally load production facilities, process equipment and workers. It should be noted that planning as a management function is closely related to organization, motivation, coordination and control. Therefore, it is better to consider it in practice not separately, but as a component of the whole complex. This point of view will avoid various unforeseen and unpleasant moments. After all, if it is calculated how many resources are needed, but the situation for coordinating workers is not outlined, then it may turn out that the plan is not as good as it was originally thought.

INTRODUCTION ……………………………………………………………………....3

CHAPTER 1. OPERATIONAL PLANNING ……………………………...4

1.1. Types and systems of operational planning …………………………..4

1.2. Development of operational plans ………………………………………...10

1.3. Auxiliary production …………………………………………………………12

CHAPTER 2. ANALYSIS OF THE ENTERPRISE AZMK LLC………………………...14

2.1. Characteristics of the enterprise and assessment of the main indicators …………14

2.2. Analysis of the property of the enterprise …………………………………………..22

Chapter 3. OPERATIONAL PLANNING IN AZMK LLC…………….28

CONCLUSION …………………………………………………………………32

LIST OF USED LITERATURE …………………………….34

INTRODUCTION

The financial plans of commercial organizations, depending on the period of their validity, are usually divided into strategic, long-term, business plans, current and operational.

Operational planning uses approved strategic positions in daily activities to achieve set goals.

Operational planning consists in the development and communication to budget executors, payment calendar and other forms of operational planning targets, on all major issues of financial activity, in the ability to effectively manage working capital and accounts payable based on the criterion for choosing the best alternatives within the approved budget.

The development of a payment calendar is to determine the specific sequence and timing of all payments, which allows you to transfer funding in a timely manner, the normal economic activity of the enterprise. In many organizations, along with the payment calendar, a tax calendar is compiled, which indicates when and what taxes should be paid. This avoids delays and penalties.

In accordance with the goal, we solved the following tasks:

1. The study of the concept, types, systems and methods of operational planning.

2. The study of the concept and types of auxiliary production.

3. Analysis of production indicators and property of the enterprise in order to identify types of auxiliary (not main) work of the enterprise, and planning to improve the activities of these departments.

CHAPTER 1. OPERATIONAL PLANNING

1.1. Types and systems of operational planning

The final stage of intra-company planning is the development of operational plans for the production and economic activities of the enterprise for the current period. Operational planning is designed to ensure the timely and high-quality fulfillment of annual targets provided for by the plans for the socio-economic development of an enterprise or firm. Current planning at an enterprise is usually closely related to operational and managerial decisions aimed at the rational distribution of production resources to achieve the intended strategic goals. It covers the short-term and medium-term periods of the production and economic activities of the enterprise. Operational planning is understood as the implementation of the current activities of planning and economic services for a short period, for example, the development of an annual production program, the preparation of quarterly budgets for an enterprise, control and adjustment of received budgets. At industrial enterprises, it is customary to distinguish between several types and systems of operational planning.

Depending on the content and duration of action, operational planning is divided into two types: calendar and current.

Calendar planning includes the distribution of annual plan targets by production units and deadlines, as well as bringing the established indicators to specific work performers. With its help, shift-daily tasks are developed and the sequence of work performed by individual performers is coordinated. The initial data for the development of calendar plans are the annual volumes of output, the complexity of the work performed, the timing of the delivery of goods to the market and other indicators of the socio-economic plans of the enterprise. Current planning or scheduling of production involves processes, as well as accounting for the release of products and the expenditure of various resources.

Depending on the scope of application, operational planning at most machine-building enterprises is divided into intershop and intrashop. Intershop planning ensures the development, regulation and control of the implementation of plans for the production and sale of products by all the shops of the enterprise, and also coordinates the work of the main and auxiliary shops, design and technological, planning and economic and other functional services. At machine-building enterprises, as a rule, production programs are developed and issued by workshops by planned services for the next year with a quarterly and monthly breakdown. The content of intra-shop planning is the development of operational plans and the preparation of current work schedules for production sites, production lines and individual jobs based on annual plans for the production and sale of products of the main annual plans for the production and sale of products of the main workshops of the enterprise.

In modern production, various systems of operational planning are widespread, determined both by internal factors and by external market conditions. Under the system of operational planning of production in the economic literature, it is customary to understand a set of various methods and technologies of planned work, characterized by the degree of centralization, the object of regulation, the composition of calendar and planned indicators, the procedure for accounting and movement of products and registration of accounting documentation. This system is a set of methods and methods for calculating the main planning and organizational indicators necessary to regulate the course of the process of production and consumption of goods and services in order to achieve planned market results with minimal expenditure of economic resources and working time.

The main characteristics of any operational planning system include: methods for completing calendar tasks for enterprise divisions, the procedure for coordinating and linking the work of workshops and sections, the selected planning and accounting unit, the duration of the planning period, methods and techniques for calculating planned indicators, the composition of accompanying documentation. The choice of one or another operational planning system in market conditions is determined mainly by the volume of demand for products and services, the costs and results of planning, the scale and type of production, the organizational structure of the enterprise and other factors. The most famous at present are the detailed, order-by-order and complete systems of operational planning and their variety, used in many large domestic enterprises and foreign firms, as well as in small and medium-sized businesses.

The detailed planning system is designed for a highly organized and stable production environment. According to this system of operations and production processes for each part for a certain planning period - an hour, a shift, a day, a week. The basis of the detailed system is the precise planning of the tact and rhythm of the work of production lines and production reserves and their constant maintenance during the production process at a strict calculated level. The use of this system requires the development of complex calendar-operational plans containing output volume indicators and the route of movement of parts of each item through all production stages and technological operations. Therefore, it is advisable to apply detailed planning with a limited range of products, which takes place in conditions of large-scale and mass or low-product production.

The order-by-order system of operational planning is mainly used in single and small-scale production with its developed nomenclature and a small volume of products and production services. In this case, the object of planning, or the main planning and accounting unit, is a separate production Kazakh, which includes several similar works of a specific consumer-customer. This planning system is based on calculations of the duration of production cycles and lead times, with the help of which the deadlines required by the customer or the market for the completion of both individual processes or work, and the entire order as a whole are established.

The complex system is used mainly in serial machine-building production. As the main planning and accounting unit, various parts are used that are part of a prefabricated unit or a common set of goods grouped according to certain characteristics. With an integrated planning system, calendar tasks for production units are developed; tasks for production units are developed not according to the details of a separate name, but according to enlarged groups or sets of parts for a unit, machine, order, or a certain amount of work and services. This system helps to reduce the complexity of both planning and calculation work, and the organizational and managerial activities of the personnel of the linear and functional services of the enterprise. With this system, the flexibility of operational planning, current control and regulation of the production process is significantly increased, which, in conditions of market uncertainty, serves as an important means for the enterprise to stabilize production.

In addition to the three systems of operational planning considered, domestic enterprises use such subsystems as planning for the release cycle, for backlogs, for advances, for storage.

Planning by the cycle of product release provides for the alignment of the duration of technological operations at all stages of the overall production process in accordance with a single estimated time for the execution of interrelated work. Tact in this case serves as the most important planning and economic regulator of the course of production at workplaces.

Backlog planning involves maintaining at the required estimated level the stock of blanks, semi-finished products and components intended for further processing and assembly at each stage of production. To ensure the rhythmic work of interconnected production facilities, which represent an appropriate stock of blanks. According to the purpose, backlogs are technological, transport, insurance, inter-operational or inter-cycle. The backlog can be set in units or days. The total normal backlog is usually assumed to be equal to the sum of all components of stocks of blanks and parts.

Planning ahead is characterized by the distribution and grouping of parts and work according to the timing of release and the organization of their timely production and transfer to the appropriate stages of production, depending on the estimated lead time. Lead time is understood as a calendar period of time by which each previous part or stage of the production process must be ahead of the next one in order to complete it at the scheduled time in relation to the final stage of processing or assembly of parts. In this system, the planning unit can be a single part or an assembly unit of a product.

Planning for a warehouse or market is carried out during the release of products and their delivery for sale in significant volumes with low labor intensity and a small number of technological operations. With this system, the planning and production department determines the required number of finished parts, which must constantly be at the intermediate or final stages of production and sale of products.

Estimated stocks of products must be continuously maintained at a level that ensures the uninterrupted course of production or marketing of products.

Thus, operational planning of production, as evidenced by best practices, plays a major role in ensuring the timely release and delivery of products to consumers based on the rational use of limited economic resources in the current period of time. Further development of operational planning at domestic enterprises will contribute to the solution of the following organizational and economic tasks:

Achievement of the coordinated work of all links of production on the basis of a single market goal, providing for the uniform production and sale of goods.

Improving all systems of intra-company planning by increasing the reliability of calendar and planning calculations and reducing labor intensity.

Increasing the flexibility and efficiency of on-farm planning based on a more complete consideration of consumer requirements and the subsequent adjustment of annual plans.

Ensuring continuity in the process of production planning and achieving closer interaction between strategic, tactical and operational plans.

Creation at each enterprise of a system of operational planning of production that meets modern market requirements and the level of development of a particular enterprise.

Improving operational and production planning at domestic enterprises will contribute to the rise in production and increase in efficiency in the conditions of existing market relations.

1.2. Development of operational plans

Operational planning of production consists in the development of the most important volumetric and calendar indicators of the production and economic activities of the enterprise. Any process of operational planning involves the implementation of such stages as the choice of an enterprise development strategy, justification of the form of organization of production, determination of the logistics scheme for the movement of material flows, development of basic calendar and planning standards, operational planning of the work of production and auxiliary units, organizational preparation of production, direct organization of operational work , current control and regulation of the production process. The main task of operational planning ultimately boils down to ensuring the smooth and rhythmic course of all production processes at the enterprise in order to best meet the basic needs of the market, rational use of available economic resources, and maximize profits.

In operational planning of production, depending on the developed indicators, such basic methods as volumetric, calendar, as well as their variety: volumetric-calendar, and volumetric-dynamic are used.

The volumetric method is designed to distribute the finished volumes of production and sales of the company's products by individual divisions and shorter time intervals - quarter, month, decade, week, day and hour. This method provides not only the distribution of work, but also the optimization of the use of production assets and, first of all, technological equipment and assembly areas for the planned time interval. With its help, monthly production programs of the main workshops are formed and the timing of the release of products or the fulfillment of an order in all producing divisions of the enterprise is planned.

The calendar method is used to plan specific time periods for the launch and release of products, the standards for the duration of the production cycle and the advance in the production of individual works relative to the release of head products intended for sale in the corresponding product market. This method is based on the use of progressive time to calculate the production cycles for the manufacture of individual parts, planned product sets and assembly processes. In turn, the production cycle of the main product serves as a regulatory framework for the formation of projects of monthly production programs for the rest of the manufacturing shops and participants of enterprises.

The volume-calendar method allows you to plan simultaneously the terms and volumes of work performed at the enterprise as a whole for the entire specified period of time - a year, a quarter, a month. With its help, the duration of the production cycle for the release and delivery of products to the market, as well as the loading rates of technological equipment and assembly stands in each division of the enterprise, are calculated. This method can be used to develop monthly production programs for both producing and non-producing shops and areas.

The volume-dynamic method provides for the close interaction of such planned and calculated indicators as the timing, volumes and dynamics of the production of products, goods and services. Under market conditions, this method makes it possible to most fully take into account the volume of demand and production capabilities of the enterprise and creates the planning and organizational basis for the optimal use of available resources at each enterprise. It involves the construction of plans, schedules for consumers and the loading of production sites and manufacturing shops.

1.3. Auxiliary production: concept and types

Auxiliary production is a part of the production activity of the enterprise, necessary for servicing the main production and ensuring the uninterrupted production and release of its products.

The most important task of auxiliary production: manufacturing and repair of technological equipment, containers and special tools and supplying the main workshops with them; providing the enterprise with all types of energy, repair of energy, transport and mechanical equipment, instrumentation, maintenance and supervision of them; repair of buildings and structures and household equipment; acceptance, and issuance of raw materials, semi-finished products to the workshops of the enterprise. Ancillary production may include the activities of the transport and storage facilities of production, the size of the enterprise and its industrial relations.

Auxiliary derivative can be in the form:

1. Motor transport workshop - provides transport services to the divisions of the enterprise.

2. Railway shop - transportation of materials, as well as incoming goods to the enterprise.

3. Repair and mechanical repairs vehicles, manufactures spare parts for technological equipment of domestic and foreign production, performs overhaul repairs of heating plant equipment and engines.

4. Repair and construction shop - repair and reconstruction of existing buildings and structures, installation of products and asphalt, installation of new and repair of existing joinery products.

5. Combined heat and power plant - generation and uninterrupted supply of electricity and heat to the enterprise.

6. The energy shop ensures uninterrupted supply of water and compressed air to the enterprise, as well as the transmission of electricity and the repair of power equipment.

7. The Central Laboratory of Automation and Computer Engineering performs work on the introduction of automated production management systems, financial and economic activities and personnel, and also provides reliable radio and telephone communications.

8. Supply area - reception, storage and delivery of materials, equipment and spare parts to the company's divisions.

CHAPTER 2

2.1. Characteristics of the enterprise and assessment of the main indicators

The enterprise LLC "Aramilsky Metalwork Plant" is engaged in the production of metal poles for power transmission lines. In terms of the level of equipment and available production facilities, the enterprise is a solid participant in the market for the production of metal pylons for power transmission lines. The capacity of the enterprise for the production of metal structures is 800 tons per month.

The main production is the manufacture of power transmission towers. Auxiliary production includes the purchase and storage of materials necessary for the manufacture of supports; transport services - the company, if necessary, can deliver the necessary products to any point in Russia.

Let us consider the effectiveness of planning the need for personnel of AZMK LLC.

Table 2.1.1

Number of employees for 2009 - 2010

The dynamics of the number of personnel can be assessed by the following indicators:

1. The index of the average number of employees (Ihss) is determined by the ratio of the average number of employees in the company (structural unit) per one calendar day in the reporting (planned) year and in the base year:

Ihss 2009=119/112=1.06

Ihss 2010=119/123=0.97

2. The index of the share of personnel of this category (Iувi) is determined by the ratio of the share of the i-th category of employees in the total number of personnel in the reporting (planned) year to their share in the base year:

Iуві 2009 workers =34/40=0.85

Iwі 2010 workers=44/42=1.05

3. The labor force index (Ichrs) is determined taking into account the change in the number of employees (usually in certain categories) at the beginning and end of the analyzed period:

Ichrs2009 pl \u003d (117 + 18-8) / 117 \u003d 1.09

Ichrs2010 pl \u003d (127 + 20-16) / 127 \u003d 1.03

Ichrs2009 faq=(121+20-13)/ 121=1.06

Ichrs2010 faq=(128+25-49)/ 128=0.81

4. The attrition rate (CPC) is determined by the ratio of the number of dismissed employees for the analyzed period to the average number of employees for the same period (in%):

Kvk2009 pl \u003d (8/125) * 100 \u003d 6.4

Kvk2010 pl \u003d (16/127) * 100 \u003d 12.6

Kvk2009 fak = (13/119) * 100 = 10.9

Kvk2010 fak = (49/123) * 100 = 39.8

5. The recruitment rate (Kpc) is determined by the ratio of the number of hired employees for the analyzed period to the average number of employees for the same period (in%):

Kvk2009 pl \u003d (18/125) * 100 \u003d 14.4

Kvk2010 pl \u003d (20/127) * 100 \u003d 15.7

Kvk2009 fak = (20/119) * 100 = 16.8

Kvk2010 fak = (25/123) * 100 = 20.3

6. The staff turnover rate (CTC) is determined by dividing the number of employees of the company (subdivision) dismissed for unplanned reasons by the average number of employees for the same period (in%):

CTC 2009 pl=(3/125) *100=2.4

CTC 2010 pl=(6/127) *100=8.8

CTC 2009 factor=(9/119) *100=7.6

CTC 2010 fak=(11/123) *100=8.9

After the analysis, it can be seen that in 2009 there has been a sharp decline in the number of personnel, this is due to the lack of motivation of the personnel, both materially and morally. Wages are not paid on time, hence the high turnover of staff.

The index of the average number of employees of the enterprise in 2009 amounted to 0.97. This suggests that the number of employees of the enterprise decreased by 1.5% compared to 2008.

The labor force index says that:

In 2009, at the beginning of the year, the headcount was 121 people, after the recruitment and departure of personnel at the end of the year it was 128 people, thus the number increased by 7 people;

In 2010, the payroll amounted to 128 people; the number was reduced by 29 people.

The attrition rate at this enterprise is a large percentage. In 2009 and 2010, the retirement rate increases first by 10.9%, then by another 39.8%.

The recruitment rate has increased over the course of two years as The company has a high turnover of staff. As a result, the recruitment rate was 16.8% in 2009 and 20.3% in 2010.

Table 2.1.2.

Share of organizations in the services market in 2009-2010

As we can see, LEP Stroy LLC occupies a leading position in this service market, they perform 48% of all metal structures produced in this industry. But AZMK LLC ranks second, and these are very good indicators for an organization that has worked on the market for these services for 2 years.

The asset turnover ratio is calculated as the ratio of sales proceeds to the average value of assets over the period. This indicator characterizes the efficiency of the use of all available resources by the enterprise, regardless of the sources of their formation, that is, it shows how many times during the analyzed period a full cycle of production and circulation takes place.

Oa \u003d 111543: ((106606 + 84167) / 2) \u003d 1.17

For the full period, that is, for a year of 365 days, the cycle of production and circulation takes place 9.9 times.

The turnover of own funds is calculated as the ratio of proceeds from sales to the average value of equity capital for the period.

Oss \u003d 111543: ((5817 + 485) / 2) \u003d 35.4

From a financial point of view, the equity turnover ratio determines the rate of equity turnover.

Too high values ​​of this indicator indicate a significant excess of sales over invested capital, which, as a rule, means an increase in credit resources.

Inventory turnover is calculated as the ratio of the cost of production to the average inventory for the period:

Oz = 105277 / ((53899 + 40688) / 2) = 2.23

Cost circulation period:

Pos = 30 / 2.23 = 13.45

With the volume of production prevailing in this period of analysis, the enterprise created stocks for 13 days.

Capital productivity of fixed assets characterizes the degree of efficiency in the use of fixed assets.

K \u003d 111543 / ((1802 + 1802) / 2) \u003d 61.9

The receivables turnover ratio is calculated as the ratio of sales proceeds to the average value of receivables for the period.

Odz = 111543 / ((13064 + 17323) / 2) = 7.34

Accounts receivable management involves, first of all, control over the turnover of funds in the calculations.

The accounts payable turnover ratio is calculated as the ratio of sales proceeds to the average value of accounts payable for the period.

Okz \u003d 105277 / (96448 + 72315) / 2) \u003d 1.24

Profitability analysis allows you to assess the ability of an enterprise to generate income for the capital invested in it (enterprise). The characteristic of the profitability of the enterprise is based on the calculation of four main indicators - the profitability of all capital, equity capital, core activities and profitability of sales.

The return on total capital (total assets) shows whether the company has a basis for providing a high return on equity. This indicator reflects the efficiency of the use of all property of the enterprise.

Ra = 5792 / ((106606 + 84167) / 2) = 6%

This indicator reflects the profitability of assets, and is determined both by the pricing policy of the enterprise and the level of costs for the production of sold products. There are two main ways to improve return on assets:

1. with low profitability of products, it is necessary to strive to accelerate the turnover of assets and its elements;

2. The low business activity of an enterprise can only be compensated by a reduction in production costs or an increase in product prices, i.e. increasing the profitability of products.

Return on equity characterizes the effectiveness of the use of equity capital. This ratio is one of the most important metrics used in business and measures the total return to shareholders. The high value of this ratio is associated with both high inflation and the high risk of the company.

Rsk \u003d 5792 / ((485 + 5817) / 2) \u003d 183%

The profitability of the main activity is calculated as the ratio of profit from sales to the sum of costs for production and sale of products.

Po2008 = 11026/ 120677 = 9.14%

Ro 2009 = 6266 / 105277 = 5.95%

It shows how much the company has profit from each ruble spent on the production and sale of products.

Increasing the profitability of products is provided mainly by reducing the unit cost of production. The better the fixed production assets are used, the higher the profitability of production. With the improvement of the use of material working capital, their value per 1 ruble decreases. sold products. Consequently, the factors accelerating the turnover of inventories are at the same time factors in the growth of production profitability.

This indicator indicates the effectiveness of not only the economic activity of the enterprise, but also the pricing processes.

It is advisable to calculate it both by the total volume of products sold, and by its individual types.

Return on sales is calculated as the ratio of net profit to the amount of revenue received.

Rpr 2008 = 8657 / 131703 = 6.57%

Rpr 2009 = 5792 / 111543 = 5.19%

This indicator characterizes the efficiency of entrepreneurial activity (how much profit an enterprise has per ruble of revenue). If the profitability of sales is gradually decreasing, then the reason is the increased costs.

The profitability of core activities in the reporting period as a whole decreased from 9.14% at the beginning of the year to 5.95% at the end. This was due to the fact that the growth rate of production costs as a whole exceeded the growth rate of the company's revenue, which indicates a decrease in the efficiency of the company's cost management.

The decrease in return on assets and return on equity was due to a sharp drop in net profit during the year, while the size of equity and total capital decreased slightly.

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depends on how the enterprise solves the issues of reducing the cost of production. The immediate task of the analysis are: checking the validity of the plan at cost, the progressiveness of cost rates; assessment of the implementation of the plan and the study of the causes of deviations from it, dynamic changes; identification of reserves to reduce costs; finding ways to mobilize them. The identification of reserves to reduce costs should be based on a comprehensive technical and economic analysis of the enterprise: the study of the technical and organizational level of production, the use of production capacities and fixed assets, raw materials and materials, labor, economic relations. The cost of work in 2008 was 120,677 thousand rubles, in 2009 it was 105,277 thousand rubles, which indicates that the company controls the costs of implementing work, resorting to methods of minimizing the cost of work.

Based on the foregoing, we can conclude that in the reporting period, the efficiency of the main activity of the enterprise decreased. In addition, the financial results of other activities had a significant impact on the net profit of the enterprise.

2.2. Analysis of the property of the enterprise

The financial condition of the enterprise and its stability largely depend on what property the enterprise has, in what assets the capital is invested and what income they bring.

Information about the placement of capital at the disposal of the enterprise is contained in the asset balance. Each type of allocated capital corresponds to a certain balance sheet item. Based on these data, it is possible to establish what changes have occurred in the assets of the enterprise, what part is the real estate of the enterprise, and what part is working capital, including in the sphere of production and circulation.

The main feature of the grouping of assets of the balance sheet is the degree of their liquidity. On this basis, all balance sheet assets are divided into long-term or fixed capital and current assets.

In the process of analyzing the assets of an enterprise, first of all, changes in their composition and structure should be studied and assessed. There was a change in the total amount of capital by 21.1%.

Table 2.2.3

General assessment of the availability, composition and structure of the enterprise's property in 2010.

Table 2.2.3 shows that during the analyzed period, the amount of fixed capital decreased by 5%. The amount of fixed assets remained unchanged, which indicates no change in the investment activity of the enterprise. A significant share of 90% is occupied by intangible assets: in this case, these are computer software products, energy computer programs, new technologies and solutions that bring benefits in the course of economic activity. Investments in intangible assets pay off within a certain period due to the additional profit received by the enterprise as a result of the application of these programs and projects.

Table 2.2.4.

Analysis of the presence, composition and structure of current assets for 2009-2010

The main directions of operational management of working capital are: ensuring the liquidity of a commercial organization, minimizing financing costs, ensuring compliance with the production schedule, and ensuring sales.

As can be seen from Table 2.2.4, inventories have the largest share in current assets: in 2009 and 2010 - 62% of current assets. However, in the composition of reserves, a significant place is occupied by raw materials and materials: in 2009 - 60.8%, in 2010 - 60.6%.

The state of stocks has a great influence on the financial condition of the enterprise and its production results. For the normal course of production and marketing of products, stocks must be optimal. During the reporting period, an increase of 35,299 thousand rubles. This is indicative of poor inventory management, as a result of which a significant part of the capital was invested in the purchase of materials for the production of more necessary metal structures, which is envisaged next year, which was done well in advance.

In addition, there are problems with liquidity, storage costs are growing, which negatively affects the final results of operations. All this indicates a decline in business activity of the enterprise. But on the other hand, the enterprise sought to provide itself with all the necessary resources, to protect its funds from depreciation under the influence of inflation.

In relation to current assets, 1.4% is occupied by finished products. Storage of finished products and prepared materials in a warehouse not only incurs storage costs, but also the risk of deterioration and aging of them, but also opportunity costs, that is, the rate of return that capital can provide if it is invested not in stocks, but in alternative objects with a similar level of risk.

A great influence on the turnover of capital invested in current assets, and, consequently, on the financial condition of the enterprise has an increase or decrease in receivables. By the end of the year, the share of receivables also increased from 15% to 26.5%, which indicates a deterioration in the financial situation at the enterprise. The increase in receivables is due to the fact that payments under contracts are made after a certain period of time after the performance of the services described in the contract. The presence of receivables is the result of the normal functioning of the current settlement system.

Consider the structure of receivables.

Table 2.2.5.

Structure of accounts receivable for 2009-2010

Table 2.2.5 shows that most of the receivables are non-payments under transport service contracts, that is, the transportation of finished metal structures to the customer’s location and at the end of 2010 amounted to 7216 thousand rubles or 41.7% of the main part of receivables. 38.5% are debt under custody agreements. Due to the large territory of the enterprise, and the presence of large, bright and warm warehouses, the enterprise takes various items for safekeeping. Thus, we can conclude that accounts receivable from core activities is 14.5%, which is 5 times less than accounts receivable from auxiliary activities.

In 2009, 21.6% were cash, in 2010 8%, this situation gives grounds for the assumption of an insufficient level of liquidity.

According to table 2.2.4. it is possible to assess the production potential of the organization and its changes over the year. Production potential is defined as the totality of fixed assets, inventories and work in progress. In 2009 it was equal to 72,826 thousand rubles or 68.3%, in 2010 it was 58,167 thousand rubles. or 69.4% of the total value of the property at the end of the year.

The analysis of the property of AZMK LLC showed that it is necessary to manage accounts receivable, and first of all, this concerns auxiliary production. It also requires a competent policy in the field of inventory management of the enterprise.

CHAPTER 3. OPERATIONAL PLANNING IN AZMK LLC

LLC "Aramilsky Metalwork Plant" does not use planning in any form, there is no business planning, no operational planning, no strategic planning. The analysis of the property of the enterprise showed that it is necessary to work with the receivables of the enterprise, and most of it arose precisely in auxiliary production. It is necessary to develop receivables repayment calendars for the efficient operation of the enterprise. The payment calendar is an element of operational planning, which will make it possible to see errors when working with receivables, reveal the reason for this situation and take measures to overcome the current situation.

One of the most important elements of working capital is accounts receivable. At the end of 2010, AZMK LLC amounted to 17 million 323 thousand rubles, of which 7216 thousand rubles are debt under transport service agreements, and 6675 thousand rubles under safekeeping agreements. The rest of the receivables arose from non-payment of services, purchase and sale.

The organization plans to receive receivables in 2011, but a situation may arise that not all debtors will repay it. Due to the late repayment of receivables, the organization will not be able to repay its accounts payable. In this regard, the company will need to take measures to repay it.

We will develop a calendar for the repayment of receivables.

As we can see from the payment calendar, receivables must be fully repaid by September 1, 2011. This calendar was compiled on the basis of agreement with debtors and in accordance with letters of guarantee sent to AZMK LLC.

Table 3.1.6

Receivables return calendar for 2011, thousand rubles

In total, accounts receivable for auxiliary production amount to 9,747 thousand rubles.

A sharp decline in receivables is expected in January 2011. Many enterprises may receive funds that they expected to receive in 2010, but did not receive, and therefore did not make payment under the contract on time. But with the appearance of funds in these firms, they will immediately pay off their accounts payable.

But the enterprise may face the fact that any enterprise will not be able to return its debt. In this case, there are several ways to return.

Offered discounts to the size of the debt in exchange for faster payment. However, be aware that the lender's decision to accept discounted payments may affect future cash flows.

When determining the debtors who can receive such discounts, as well as the amount of discounts, the following question should be answered: To whom to offer discounts:

Debtors with whom it is necessary to maintain good relations;

Debtors who are likely to effectively resist any legal action against them to collect the debt;

Debtors who are unlikely to pay in the near future.

A special role should be given to the buyer rating system, which summarizes all the risks associated with such a business partner. The total dependency on such a partner includes its receivables, goods in stock, ready for shipment, products in production destined for this buyer. This system provides for the establishment of formal limits for each buyer, which are determined by the general relationship with this buyer, the need for funds, and an assessment of the financial situation of a particular buyer. At the same time, sales managers should be responsible for monitoring and updating the status of the buyer. Their remuneration should be tied to the actual collection of funds from the buyers they work with.

One of the ways to return the company's funds is the sale of receivables. Typically, such debts are bought by enterprises that are themselves debtors of the debtor. They are interested in acquiring accounts receivable at a discount from the face value of the debt (discount), and then presenting it for repayment at full cost.

One of the most common ways to sell receivables is an assignment agreement for the right to claim (the so-called cession). This is a re-registration of the original contract, where another company will act as one of its parties. In this case, the enterprise acquires not only the right to demand repayment of the debt, but also other rights and obligations of the original creditor arising from the contract under which the receivables arose. Moreover, in order to assign the right to claim receivables, the consent of the debtor is not required. However, he should still be notified of the transfer of the debt so that he can pay off the new creditor.

A very important point is that under such an agreement the rights are transferred in full, that is, the new creditor can demand from the debtor not only the payment of the principal debt, but also the payment of fines, penalties, forfeits.

Documents confirming both the debt itself and its size should be attached to the cession agreement itself. Ideally, such a document can serve as an act of reconciliation of the mutual debt of the creditor and the debtor.

But sometimes the party that acquires the debt requires the former creditor to transfer the original of the underlying agreement to it, since from the moment the assignment agreement enters into force, the new creditor becomes one of the parties to this agreement. If the organization is forced to sell receivables, then it will be able to receive 13,858,400 rubles for it.

Also, the company can collect receivables through the court, while in addition to the amount of the debt of the company, the debtor will be charged penalties and fines.

A very important role is played by the factor that timely returned receivables will make it possible to repay the company's accounts payable on time.

CONCLUSION

The purpose of writing this term paper was to study the concept of operational planning on the example of a limited liability company "Aramil Steel Structures Plant".

In the first chapter, we considered the concept, types, systems of operational planning, as well as the concept and types of auxiliary production. The second chapter is devoted to the analysis of the main production indicators and the analysis of the property of AZMK LLC. In the third chapter, a calendar for the return of receivables is developed and a debt repayment schedule is built, as well as recommendations for the return of receivables.

Based on the foregoing, the following conclusion can be drawn:

1. Operational planning is designed to ensure the timely and high-quality fulfillment of annual targets provided for by the plans for the socio-economic development of an enterprise or firm.

2. Operational planning is understood as the implementation of the current activities of planning and economic services for a short period, for example, the development of an annual production program, the preparation of quarterly budgets for an enterprise, control and adjustment of budgets received.

3. Auxiliary production is a part of the production activity of the enterprise, necessary for servicing the main production and ensuring the uninterrupted manufacture and release of its products.

4. The analysis of the property of AZMK LLC showed that it is necessary to manage accounts receivable, and first of all, this concerns auxiliary production. It also requires a competent policy in the field of inventory management of the enterprise.

5. LLC "Aramilsky Metalwork Plant" does not use planning in any form, there is no business planning, no operational planning, no strategic planning. The analysis of the property of the enterprise showed that it is necessary to work with the receivables of the enterprise, and most of it arose precisely in auxiliary production. It is necessary to develop receivables repayment calendars for the efficient operation of the enterprise. The payment calendar is an element of operational planning, which will make it possible to see errors when working with receivables, reveal the reason for this situation and take measures to overcome the current situation.

6. A very important role is played by the fact that the timely returned receivables will make it possible to repay the company's accounts payable on time.

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