“Planning educational activities with preschool children”

Principles of planning

All types of plans are drawn up on the basis of certain principles:

• objective necessity dictated by modern economic conditions;
• all indicators must be specific and have a numerical dimension;
• the plan must have clear time boundaries;
• all figures must be realistic and justified (based on the availability of resources at the enterprise);
• the form of the program must be flexible so that it is possible to adapt to changes in the external and internal environment;
• planning should be carried out comprehensively and cover all areas of the enterprise’s activities;
• programs for all structural divisions should not contradict each other;
• all plans drawn up and certified are binding;
• focus on achieving maximum economic results;
• At each stage, several alternatives must be developed, among which the optimal one is subsequently selected.

Compliance with these principles allows you to make plans realistic, detailed, and most importantly - effective.

Procedure for drawing up plans

Drawing up business plans for enterprises involves going through several successive stages:

• identification of possible problems and risks that the enterprise may encounter in the future;
• determination of the goals of the enterprise, as well as their clear economic justification and assessment of the reality of their implementation;
• planning the material, technical and financial condition of the enterprise; estimating the cost of resources that are necessary to achieve the objectives;
• detailing goals by dividing them into separate specific tasks;
• development of measures to monitor the implementation of plans, as well as determining their schedule.

Without drawing up clear and detailed plans, it is impossible to ensure the smooth and efficient functioning of the enterprise. Management must have a clear understanding of the goals of the activity, as well as the means that will be needed to achieve them. In addition, all types of plans enable the company to mitigate the impact of economic fluctuations.

Financial planning

The financial plan is inextricably linked with the development of economic and social issues. It reflects the use of material resources, as well as the planned cost of finished products. Also, when drawing up this document, the use of existing material reserves and financial resources should be provided in order to improve the production process.

A financial plan is similar in form to a balance sheet. It must clearly state all the items that relate to the revenue and expenditure parts. The income section displays transactions such as income from participation in capital, interest on deposit accounts, etc. Speaking about costs, they note depreciation, debt repayment, and so on.

Drawing up an operational plan

The operational work plan allows you to ensure the implementation of the strategic goals of the enterprise. Unlike long-term plans, this type regulates the current activities of the company. Such a document may cover a period of up to three months.

The contents of the operational plan can be described as follows:

• the organizational structure of the enterprise, which must undergo changes or remain in the same state;
• manipulations with the existing technological base or the acquisition of new equipment;
• increasing the efficiency of economic efficiency in general or its individual indicators;
• determining the profitability of the coordinates of the enterprise itself or its main counterparties;
• improvement of inventory management procedures in order to ensure their savings;
• improvement of product quality control processes at all stages of its production;
• increasing the company's reputation among suppliers and clients by improving its image.

Defining a long-term strategy

Strategic planning is the process of determining the desired future state of an enterprise through analysis, forecasting and goal setting. We can say that this is a specific set of actions to create long-term prospects for the organization.

Strategic planning may include the following:

• distribution of material and technical resources between divisions of the organization;
• responding to changes in the external environment, as well as conquering one’s own niche in the market;
• possible future change in the organizational form of the enterprise;
• coordination of management actions in the internal environment;
• analysis of past experience in relation to future plans.

The strategy of the enterprise is developed by the top managers of the company. It must be supported by financial calculations based on retrospective analysis. One of the main requirements for such plans is flexibility, because the external environment is quite unstable. Also, when developing a strategy, you need to take into account the fact that the costs of its implementation must be fully justified by the expected results.

What are the plans?

In accordance with various classification criteria, the following types of plans are distinguished (for better clarity, we have presented the material in the form of a table).

All of the listed qualification characteristics can exist either separately or intersect in one planning document.

Enterprise annual plan

Almost every manufacturing (and even non-manufacturing) enterprise considers it obligatory to draw up a work plan for the year. It specifies such points as the costs of producing units and parts, as well as the cost of finished products, the revenue expected to be received, as well as the amount of mandatory payments.

The annual plan is something like a forecast. It is based on development trends of the enterprise itself, as well as the industry and market as a whole. These forecasts are based on data from previous periods, taking into account possible deviations and unforeseen fluctuations in the economy.

In large enterprises, it is not enough to draw up an annual plan just for the organization as a whole. Financial calculations and detailed economic indicators for each division are required. Moreover, such plans must be interconnected and have no contradictions.

Business plan

To attract investment or to receive a loan to develop your own business, you need to correctly present your idea. To do this, it is necessary to draw up a business plan, which provides information about the organization, as well as its financial indicators. It consists of the following sections:

• First, a short summary is drawn up that reflects the general content of the document;
• further describes the goals of the project, as well as the tasks that are designed to ensure their achievement (this component of the plan should reflect not only the philosophy of the organization, but also its focus on material results);
• information about the company's activities;
• analysis of the situation in the industry, as well as a description of the competitive environment;
• target audience and markets;
• marketing strategy and promotional activities;
• production technology;
• organizational structure and activities to support activities;
• information on the planned number and structure of personnel;
• financial part (this component of the plan must contain calculations of all economic indicators);
• enterprise responsibility;
• unforeseen circumstances and business liquidation.