Like any activity, planning is characterized by methodology and organization.
Planning methodology - the choice of a set of principles, approaches, ways of organizing and planning methods for effectively solving problems and achieving its goals.
Planning organization is a way of ordering certain actions in accordance with their composition, structure and characteristic features. The object of organization is the planning process itself. (the task of managers is to consciously choose and design a planning methodology).
Method in planning - methods, techniques, planning procedures that are essential and allow you to successfully solve a particular problem.
Planning methodology - a set of methods related by the generality of the problem being solved, performing the function of a methodological instruction.
The object of planning is various socio-economic systems (enterprises, its links, etc.)
The subject of planning is the activity itself and relations that cover individual elements of the system and its interaction with the external environment.
Planning principles: (A. Fayol, R. Ackoff)
The principle of unity (holism) - planning in an organization should be systematic;
The principle of participation;
The principle of continuity;
The principle of flexibility;
The principle of precision.
Classification of types of planning.
1. According to the degree of obligation to fulfill planned targets:
Directive planning - has a mandatory character in relation to planning objects;
2. According to the planning time horizon:
Long-term planning (3 or more years);
medium term;
Short term (up to 1 year).
3. By type of planned decisions:
Strategic planning - covers not only the relationship between subsystems within the company, but also the relationship between the company as a whole and its business environment, with which the company directly interacts and on which it has a direct impact. Strategic planning is based on strategic decisions which: 1) are future-oriented and serve as the basis for making tactical and operational decisions; 2) are associated with significant uncertainty, since they take into account uncontrollable factors in the external environment of the business; 3) are associated with the attraction of significant investment resources, and therefore may have significant long-term consequences for the company.
Tactical planning - covers the relationship between the subsystems of the company, as well as between them and the company as a whole.
Operational planning - choosing from traditional means of solving problems or those established by higher management and developing a process for their implementation.
4. According to the planning object:
Corporate;
Business planning;
Planning the activities of functional units;
Planning the activities of structural units;
Planning the activities of individual workers.
In accordance with the indicated types of planning, the following types of plans are distinguished: corporate plan; business plan; operational plans for the activities of structural units.
5. According to the degree of coverage of the planning object:
Partial.
6. On the subject of planning:
Production planning;
Supply, marketing, sales, finance, personnel, R&D.
7. According to the degree of repeatability:
systematic;
One-time.
8. According to the degree of adaptation:
Rigid;
9. In terms of detail:
Aggregated;
Detailed.
10. According to the form of coordination:
Sequential planning - plans are developed with a certain frequency and upon completion of one plan, another one is developed on its basis;
Synchronous planning when the content of plans for all years is determined simultaneously, taking into account their temporal interdependencies;
rolling planning;
Extra planning.
11. By orientation of planning ideas:
Reactive - orientation to the past development of the company;
inactive;
proactive;
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Types of plans.
Now consider the interpretation of the current planning (Table 1), which is given in study guide ed. A.A. Radugina.
Of greatest interest are functional plans that describe actions that should be taken in the near future in a particular area of \u200b\u200bproduction, and contain a list of immediate goals and a time frame for achieving them. Consider the preparation of functional plans (Tables 2-4) in various areas according to A.A. Radugin*.
With regard to stable plans, these are directives aimed at increasing overall efficiency based on the observance of the simplest principles of organization. Stable plans are practically unrelated to the strategy of the corporation and are designed to manage the daily processes in the organization. There are three types of such plans: policies, procedures (standard instructions), and rules (recommendations).
Politics is a provision according to which
Table 1
The three types of current plans are set to make repetitive secondary decisions. The policy provides general guidelines for the implementation of activities, and in fact is the most typical and simplest kind of stable plans. For example, any company may have a policy that only people with a certain level of education are hired.
Procedures (standard instructions) are something like a plan of action, consisting of a series of steps to be followed in the performance of certain [repetitive] tasks or in the performance of certain duties. A clear example of a standard instruction is the instruction to the motel clerk about the registration of new customers, itemized.
Rules (recommendations) are instructions on what actions should (or should not) be taken in each specific situation. For example, a motel clerk is instructed not to give visitors a room and keys until they have paid a down payment or shown a credit card. If the clerk ignores this recommendation, he is personally responsible for each unpaid room.
Strategic planning - the process of formulating a strategy
table 2
Key Focuses of a Functional Marketing Plan
Table 3
Main aspects of the financial plan
Table 4
The main aspects of the functional plan for production management
by stages, with an explanation of the role of each member of the organization (each of its divisions).
The development of an organization's strategy is not an end in itself for strategic planning. This complex and time-consuming work becomes meaningful if the strategy is successfully implemented in the future. In order to control the process of implementing the strategy and be sure that the goals set are achieved, the leaders of the organization are forced to develop plans, programs, projects and budgets, to motivate the process, i.e. manage it.
The result of the functioning of the strategic planning system is a set of interrelated planning documents that reflect the adopted strategic decisions and the allocation of resources. The system of plans serves as a form of materialization of the planned activities of the organization, but not its main result. The main thing is the definition of goals, strategies, programs, allocation of resources, allowing the organization to fully meet future changes. And these changes serve as a meaningful result of strategic planning and may include plans for scientific research (R&D), product diversification, the approval of new products on the market, the curtailment and elimination of unprofitable industries, etc. On fig. 1 presents a conceptual diagram of the system of plans that an organization should develop in a market economy.
The basic premise underlying the structuring of the system of plans reflects the well-known conclusion of control theory - the “law of necessary diversity”, according to which a complex system requires a complex control mechanism. In other words, the system of plans should be about as complex as the organization itself and the external factors that should be reflected in it.
Rice. 1. System of organization plans
As can be seen from the diagram in Fig. 1, four groups of interrelated plans must be developed in a modern organization:
1. The main areas of activity, the main content of which is a strategy for the foreseeable future - 10-15 years, sometimes more.
2. Plans for the development of the organization for a period of 1 to 5 years. From the standpoint of strategic planning, the most important content of them is the prospects for improving production, the transition to the production of a new generation of products, new technology.
3. Tactical * plans that regulate the current activities of the organization.
4. Programs and plans-projects that are targeted: the development of new products and technologies, reducing production costs, saving energy resources, penetrating new markets, etc.
The first two groups of plans are the main product of strategic planning. These plans should subsequently be transformed into tactical and project plans, since they can only be implemented through them. In addition, projects serve as a justification for those selected for more early stages organization development strategies. Consequently, tactical plans and projects are also partially included in the strategic planning system.
Main directions of activity. This plan is also called strategic. It is the pinnacle of the system of plans because it characterizes the main purpose of the organization, its goals and strategies. This plan serves as a reference point for all other plans. At the same time, it also serves as a constraint in making decisions about the main activities (products and services) and markets.
Organization development plan. It defines the activities that are necessary to create new generations of products and services, more clearly outlines the path to new positions defined in the “main lines of activity”. The development plan answers the questions: What conditions are expected for the organization's goods and services? What conditions and climate must be created within the organization to facilitate the creation of new products and the identification of new markets? What are the resources available to create new products and services?
The development plan serves as a guideline for the development of: a) a diversification plan that characterizes the creation of new types of products, services and markets designed to complement or replace manufactured products; b) a liquidation plan that shows what elements the organization is to get rid of (products, services, property or business units); c) R & D plan, which reflects activities for the development of new products and technological processes, taking into account existing demand or new markets for already produced goods and services. The R&D plan affects all elements of the organization - products, markets, finances and management.
tactical plans. These plans are also called "operational plans" or "profit plans". They are focused on the events by which manufactured goods and services are produced and supplied to existing markets. Plans for current activities are supported by plans for each functional area: sales, finance, production, purchases, etc. These plans are closely linked to the strategic plan, although they are not part of it.
Tactical plans serve as the main tool for the implementation of strategic plans and from this point of view they have some differences from the latter, which must be taken into account in practical work:
Tactical plans are developed in full accordance with the strategic plans, in their development;
When developing tactical plans, the principle is implemented: "who must carry out the plans, he develops them." In other words, if strategic plans and decisions on them are made by the top management of the organization, then tactical plans are developed at the level of middle managers;
Tactical plans, as a rule, are designed for a shorter period of time than strategic ones, so the results of their implementation appear relatively quickly and it is possible to quickly take action on identified deviations.
It is also important to emphasize here that in the context of the transition to a market economy, the structure of tactical plans, the principles of their development, and the priorities of the main sections change significantly. So, the organization's annual plan, as a rule, includes four main sections: a marketing plan, a financial plan, a production plan, and a procurement plan. The product marketing plan, which is developed through the marketing approach, is the "setting" for all subsequent sections. Depending on the stage of development of market relations and the prevailing external conditions of the company's activities, the priorities of the sections of the plan and their significance change. The sales plan, or the financial plan, or the production plan may come first.
Each strategic plan is necessarily supported by a set of programs and project plans. For example, an organization's development plan is substantiated by short-, medium- and long-term programs that specify the activities included in it. These may be programs for the development and implementation of a new type of product; development and implementation of a new management information system, restructuring the organizational structure of the company, etc. Programs, in turn, are supported by specific projects. Each project is unique in the sense that it has a certain cost, implementation schedule and technical and economic parameters.
We note an important methodological feature of the formation of a system of planning documents in strategic planning - the need for a mechanism for adapting* organization plans to changing external conditions of development. The adaptive nature of the plans suggests that they must be sufficiently flexible, easily adaptable to unexpected changes in external factors. Therefore, in order to ensure the adaptive nature of strategic planning, all types of plans, especially tactical ones, must provide for actions in case of unforeseen circumstances. These actions must be implemented through a well-known methodical technique - situational planning.
A strategic plan is always subjective in nature and is based on assumptions, opinions, forecasts and predictions, associated with some degree of uncertainty and risk. Therefore, it is very important for the management of the organization to know what will happen if the assumptions and forecasts made do not come true. Situational plans allow you to answer the question and determine to what extent the organization will have to change the goals and strategy of its behavior in the future.
Organizations in which situational plans have become an ordinary part of the overall system of plans acquire the ability to quickly and effectively respond to changes in the external environment; this reaction is reflected in the entire system of plans and, above all, in the plans for current activities. Thus, an adaptive strategic plan should be a set of situational plans, each of which comes into action in certain situations that develop in the external environment of the organization.
The system of plans, programs and projects, in addition to performing the main function of management, is also a necessary tool for the distribution of strategic and tactical resources. In fact, a preliminary indicator of the quality of a plan or program is the willingness of management to allocate resources for its implementation. Plans help to allocate resources in areas that management believes are most effective and lead to the achievement of set goals. At the same time, the plans do not give a complete answer to the question: what specific resources and in what quantity are required?
There are several methods for identifying the needs and allocating resources needed to implement an organization's chosen strategy and coordinate follow-up actions. At the first stage of planning, experts' assessments, various aggregated methods based on standards, and budgets are used. But the most widely used formal planning method, which is used to ensure consistency between different plans and allocate resources, is the development of budgets.
In the domestic practice of long-term planning, when the state budget served as the main source of development financing, cost estimates were developed for these purposes. The advantage of budgets is that they not only answer the question of how much and what kind of resources are required, but also show the sources of their replenishment. An essential feature of the budget is the quantitative assessment of resources and goals. Most often, budgets are developed and evaluated in terms of cost, but sometimes temporary, labor and in-kind are used. Quantitative budget indicators enable the manager to evaluate, compare and coordinate various aspects of the organization's work.
Budget development is a rather complex and responsible work that is carried out as part of strategic planning. It begins with the announcement by the management of the organization of the overall mission of the company and the goals of strategic business units (SHP) * and individual subdivisions. Then the SHP and subdivisions proceed to the development of preliminary estimates or budgets for a certain planning period. These documents are presented to the management, which carefully examines them, and the necessary adjustments and guidelines are made to the SHP plans to refine the budgets. In fact, at this stage, the distribution of available resources between SHPs takes place, and the funds from which they will be financed or supplied are determined. At the final stage of budget development, based on the instructions of the management, a detailed itemized accounting of resources and sources of their receipt takes place.
As a rule, the process of resource allocation between SHPs, units, plans and programs does not end with the development of the final budget. The adaptive nature of strategic plans involves the periodic adjustment of budgets in accordance with changes in the goals or strategies of the organization or its units. Therefore, it is very important to create a permanent mechanism for the redistribution of resources. This problem can be solved by the methods already mentioned. A convenient tool for performing this work is the well-known method of resource redistribution using a network diagram. Along with a good and visual structuring of the complex of work performed, their interconnection and interdependence, it becomes possible to use modern computer technology for the redistribution of resources.
Strategy planning is a type of management activity that requires significant effort and time. Since the functions of strategic planning are carried out by people, then, as noted above, this process must be formalized and managed. Management of the implementation of the strategy should also be carried out by stimulating the proper attitude of managers and employees at all levels towards it. Of particular note here is the need to create and constantly maintain a good organizational and psychological climate, it is advisable to instill in employees the idea that constant changes are a natural state of development of the organization, and you need to be constantly ready for these changes.
The main condition for the effective functioning of the strategic planning system is the constant attention to it from top managers, their ability to prove the need for planning, to involve a wide range of employees in the development and implementation of the strategy. This attention is especially important at the first stage of the implementation of the planning system in the organization. After the introduction of strategic planning and its dissemination to all departments, after it confirms its effectiveness and the number of employees who realize the need for it increases, the management process can be largely structured, and rewarding employees for valuable suggestions for improvement will play a significant role in it. products, development of new markets, planning systems, development of a new strategy.
Yu.V. Kuznetsov and V.I. Podlesnykh describe planning from the point of view of organizing the process as follows.
Planning as an integral part of the management system is expressed in a wide variety of organizational forms. In centralized organizations, planning is usually also centralized. Under top management, there is a central service that reports directly to the president or vice president and develops long-term and current plans for enterprises and departments that make up the organization. Enterprises and divisions do not have planned services. This scheme is used in organizations with a small number of enterprises of the same or similar profile. In large decentralized organizations, the work of forward planning is concentrated in the production departments. Top management determines only the general direction of development: the placement and structure of capital investments, the total volume of production and profits. The central planning service develops the form of plans and brings to the units those restrictions that are imposed by the overall goals of the organization. The transfer of the center of gravity in planning to subdivisions is due to the development of their independence. The coordination and control over the work of the planning services of the subdivisions is carried out by the central planning service. Each division has a bureau of production planning and control, which is engaged in the preparation of detailed operational plans and monitors their implementation.
Planning and forecasting in the management system
Essence and classification of management functions
Functions and methods of management
1. Essence and classification of management functions
2. Planning and forecasting in the management system
3. Organization as a function of management
4. Motivation of activity in management
5. Coordination in the management system
6. Management methods
MANAGEMENT FUNCTIONS - a special type of activity that takes place in the control system and is performed special methods and ways. The management process must be sustainable, i.e. preserve the basic properties when changing the external and internal environment. Functions are divided into public and private. General management functions do not depend on the management object and reflect the essence of management processes. These include:
Forecasting planning
Organization
Motivation
Coordination
The control.
Private or specific functions reflect the content of the management process for various objects. The allocation of management functions is associated with the division of labor specialization.
Planning- this is a type of managerial activity to establish the goals of functioning and ways to achieve them, the activity of developing and adopting a managerial decision that determines the prospects for development and the future.
The result of the planning process is a system of plans, including corporate, functional plans, employee plans. The plan provides goals and objectives; ways and means; resources necessary to achieve the goals; proportions; organization of the implementation of the plan and control.
According to management levels:
Strategic planning is an attempt to look in perspective at the fundamental components of the organization, assess trends in its environment, determine the behavior of competitors. Actions aimed at fulfilling strategic goals (large-scale problems). 5 years.
Tactical planning - tactical goals (particular problems), support for strategic plans. Defines intermediate goals on the way to achieving strategic goals and objectives.
operational planning. In the operational plans, the standards of activity, the description of work fit into such a system in which everyone directs his efforts to achieve the general and main goals of the organization.
Planning functions answer questions such as where we are, where we are going, how we are going to get there.
The planning process is:
1. purpose of the organization.
2. definition of the objectives of the organization.
3. drawing up plans for the implementation of work to solve the tasks.
4 development of general directions in the implementation of the plan at each managerial level.
5. development of specific procedures and rules for the implementation of plans.
Principles of effective management planning:
limiting factor principle(taking into account constraints and obstacles is mandatory for the validity, clarity and constructiveness of plans);
commitment principle(planned obligations must achieve the goal set by the management decision, and be supported by the necessary time reserves for this);
principle of scientific validity and optimality;
principle of timeliness;
the principle of complexity(systemic linkage of all plans developed in the organization);
principle of flexibility(the plan must provide for the possibility of the occurrence of unforeseen events and the reaction to them, maintain the necessary reserves and provide for planned alternatives);
principle of primacy of planning(the plan should precede the actions to implement the adopted management decision);
principle of planning assumptions(consistency of planning assumptions of individual structural units and employees will ensure the effectiveness of corporate planning);
planning continuity principle(due to the periodic extension of plans, long-term large-scale calculations are combined with short-term detailed planning);
iteration principle(the planning process should include numerous discussions, discussions and agreements);
principle of effective planning(the costs and consequences of developing a plan should contribute to the achievement of the organization's goal);
the principle of unity of scientific, technical, social and economic tasks of the development of the organization(finds expression in the composition of the target parameters for planning the organization's activities, the types of plans being developed, in the evaluation criteria);
disciplinary principle(based on the use feedback and control);
principle of planned decisions and so on
The initial element of planning is forecasting
Forecasting is the prediction of the results of the enterprise. Forecasting uses both accumulated experience in the past and current assumptions about the future to determine it.
Forecasting methods can be. quantitative and qualitative .
Planning is the definition of a system of goals for the functioning and development of an organization, as well as ways and means to achieve them. Any organization cannot do without planning, as it is necessary to take management decisions relatively:
Resource allocation;
Coordination of activities between individual departments;
Coordination with the external environment (market);
Creation of an effective internal structure;
Control over activities;
Organizational development in the future. Planning ensures the timeliness of decisions, avoids hasty decisions, sets a clear goal and a clear way to achieve it, and also provides an opportunity to control the situation.
In general, the planning process can be distinguished:
The process of goal-setting (definition of a system of goals);
The process of combining (coordinating) goals and means to achieve them;
The process of development or the unity of the existing system of work of the organization with its future development.
Goal setting is the process of developing a system of goals, starting from the overall goals of the organization and ending with the goals of its individual divisions. The result is a goal tree that underpins the entire planning process.
In itself, the presence of a goal does not mean that it will be achieved, it is necessary to have appropriate material, financial and human resources. At the same time, the level of achievement of the goal often depends on the amount of these resources. So, for example, to create an enterprise in a certain industry, initial investments are needed. This financial resource must be available, and then a combination of the goal and the means to achieve it will be provided. As a result of coordination, plans appear that combine activities to achieve goals, deadlines, means and performers.
To implement the planning process, it is also necessary to have an established organizational system. The work of the organization is aimed at achieving the target, and the result depends on how this work is built and coordinated. Even the most ideal plans will not be realized without proper organization. There must be an executive structure. In addition, the organization must have the possibility of future development, since without this the organization will collapse (if we do not develop, then we die). The future of the organization depends on the conditions of the environment in which it operates, on the skills and knowledge of the staff, on the place that the organization occupies in the industry (region, country).
The entire planning process in an organization is divided into two levels: strategic and operational. Strategic planning is the definition of the organization's goals and procedures in the long term, operational planning is the organization's management system for the current period of time. These two types of planning connect the organization as a whole with each specific unit and are the key to successful coordination of actions. If we take the organization as a whole, then planning is carried out in the following order:
The mission of the organization is being developed.
Based on the mission, strategic guidelines or directions of activity are developed (these guidelines are often called quality goals). An assessment and analysis of the external and internal environment of the organization is carried out.
Strategic alternatives are identified.
Choosing a specific strategy or way to achieve a goal. The answer to the question "what to do?".
After setting the goal and choosing alternative ways to achieve it (strategy), the main components of formal planning are:
Tactics, or how to achieve this or that result (the answer to the question "how to do it?"). Tactical plans are developed on the basis of the chosen strategy, they are designed for a shorter period of time (current moment), developed by middle managers, the result of such planning appears quickly, and it is easy to correlate with specific actions of employees;
Policies, or general guidelines for action and decision making, that facilitate the achievement of goals;
Procedures, or a description of the actions to be taken in a particular situation;
Rules, or what should be done in each specific situation.
Planning and plans
Distinguish between planning and plans. A plan is a detailed set of decisions to be implemented, a list of specific activities and their executors. The plan is the result of the planning process. Plans and planning come in many variations and can be viewed from different perspectives.
By breadth of coverage:
Corporate planning (for the entire company as a whole);
Planning by type of activity (planning the production of carpets);
Planning at the level of a specific unit (planning the work of the shop).
By function:
Production;
Financial;
personnel;
marketing.
By sub-function (for example, for marketing):
Assortment planning;
Sales planning.
By time period:
Long-term planning - 5 years or more;
Medium-term planning - from 2 to 5 years;
Short-term planning - up to a year.
According to the level of detail of plans:
Strategic planning;
Operational or tactical planning.
As required:
Directive plans for direct mandatory execution;
Indicative plans that are indicative and depend on indicators of economic, political, etc. activity.
The plan as a result of planning for performers is a policy document and should include both mandatory and recommendatory indicators, and with an increase in planning time, the number of indicative (recommendatory) indicators grows. This is due to the fact that with long-term planning, the result cannot be determined absolutely precisely, since it depends on changes in business conditions and is of a probabilistic nature. Specific activities, goods, services and works, as well as structures, technologies and procedures can be planned. For example, planning for the expansion of an organization, planning for a better process, or planning for a product launch.
There are three main forms of organizing planning:
- "top down";
- "down up";
- "goals down - plans up."
Top-down planning is based on the fact that management creates plans to be carried out by their subordinates. This form of planning can only produce positive results if there is a rigid, authoritarian system of coercion in place.
Bottom-up planning is based on the fact that plans are created by subordinates and approved by management. This is a more progressive form of planning, but in the conditions of deepening specialization and division of labor it is difficult to create a single system of interrelated goals.
Planning "targets down - plans up" combines the advantages and eliminates the disadvantages of the two previous options. Governing bodies develop and formulate goals for their subordinates and stimulate the development of plans in departments. This form makes it possible to create a single system of interrelated plans, since common targets are mandatory for the entire organization.
Planning is based on data from past periods of activity, but the purpose of planning is the activity of the enterprise in the future and control over this process. Therefore, the reliability of planning depends on the accuracy and correctness of the information that managers receive.
1. Planning - management function, which determines the goals of the organization, the necessary means, as well as the most effective methods to achieve these goals. The initial element of planning is the preparation of forecasts showing possible directions for the future development of an object, considered in close interaction with its environment.
The organization usually forms a single plan for managing activities, but within it, various methods are used to achieve specific goals. Figuratively speaking, a map of the path along which the organization should move towards the goal in a specific period of time is drawn up.
The type of planning and the corresponding plan type depend on the level of the organizational hierarchy at which they are carried out.
So, strategic planning provides for the promotion of such goals in the development strategy of the organization, the implementation of which will ensure its effective functioning in the long term in its market niche. Strategic planning is carried out on highest level management hierarchy.
At the middle level of management, tactical plani ing , those. intermediate goals on the way to achieving strategic goals and objectives are determined. Tactical planning is based on the ideas developed during strategic planning.
At the bottom level of the organizational hierarchy, ope rative planning. Operational - current production, financial and performance planning for short periods of time, focused on supplementing, detailing, making adjustments to previously planned plans and work schedules.
All three types of plans (strategic, tactical and operational plans) constitute a common system, which is called the general or general plan, or business plan organizations.
With the help of the planning function, to a certain extent, the problem of uncertainty in the organization is solved. Planning helps managers better deal with uncertainty in boo spirit and respond more effectively to it
The composition and structure of the business plan
Business planning andbusiness plan
General characteristics and structurebusiness plan
1. Business planning - the process of developing a system of events! for the implementation of an entrepreneurial, investment project, the development of an organization for a certain period of time, drawn up in business plan
Business plan - this is a permanent document, which is subject to changes, additions related to changes both within the organization and and in the external environment. Such a plan as stratum logical document solves the following tasks: substantiates the economic feasibility of the organization's development directions; represents the calculation of the expected financial results of activities (sales, profits, etc.); determines the sources of funding for the implementation of the chosen strategy; outlines the composition of employees who are able to implement the planned activities.
Strategic business plan is an internal document. For investors, lenders and potential partners who can invest their own capital or technology, the business plan is drawn up in a concise form (summary), but in such a way that they see the reality and profitability of this project. It is this document as a special management tool that is widely used in the modern market economy. for innovation activity, and is called a business plan.
2. Business plan - the basis of entrepreneurship. Business structure plan should be easily understandable to potential investors, the content of the chapters should correspond to their titles, have a table of contents. As a rule, development forecasting is carried out for 3-5 years, and in the first year, a breakdown of all indicators is given in detail (monthly, quarterly) indicating the responsible persons, in the second year - with an interval of six months, for the remaining periods - at the end of the year. The business plan indicates the possible causes of inaccuracies, problems and risks that are inevitable in the development of any new business and which may require adjustment of material and financial resources.
Typically, a business plan consists of the following sections: 1. Introduction; 2. Characteristics of the organization; 3. Description of products (works, services); 4. Analysis of the market and competitors; 5. Marketing plan; 6. Production plan; 7. Organizational plan; 8. Financial plan; 9. Investment plan; 10. Applications.
The volume of the business plan is 20-25 pages of typewritten text for small investments and 50-80 pages for attracting large investment capital
