home Credit Short-term and medium-term plans of the enterprise. Medium-term planning

Short-term and medium-term plans of the enterprise. Medium-term planning

1.3 Medium-term and current planning

Medium-term planning covers a five-year period as the most convenient for updating the production apparatus and product range. The plans formulate the main objectives for a specified period, for example, the strategy of the enterprise as a whole and each division (reconstruction and expansion of production capacity, expansion of the range); sales strategy (structure of the sales network and its development, degree of control over the market and introduction into new markets, carrying out activities to promote sales expansion); financial strategy (volumes and directions of capital investments, sources of financing); personnel policy(composition and structure of staff, their preparation and use); determining the volume and structure of the necessary resources and forms of material and technical supply. Medium-term plans provide for the development in a certain sequence of activities aimed at achieving the goals outlined in the long-term development program.

The medium-term plan usually contains quantitative indicators, including those regarding resource allocation. It provides detailed information broken down by product type; data on capital investments and sources of financing.

Current planning is carried out by detailed development(usually one year) operational plans for trading enterprise in general and its individual divisions on an international scale, in particular marketing programs, logistics plans. The main links of the current production plan are calendar plans (monthly, quarterly, semi-annual), which represent a detailed specification of the goals and objectives set by long-term and medium-term plans. Production schedules are drawn up on the basis of information about the availability of orders, their availability material resources. IN calendar plans production includes expenses for the reconstruction of existing facilities, replacement of equipment, construction of new enterprises, and personnel training. Plans for the sale of products and the provision of services include indicators for the export of products, foreign licensing, provision technical services and service.

Operating plans are implemented through a system of budgets, or financial plans, which are usually drawn up for a year or a shorter period for each division - profit center, and then consolidated into a single budget, or financial plan. The budget is formed on the basis of the sales forecast, which is necessary to achieve the planned financial indicators(for example, such as sales volume, net profit and rate of return on invested capital). When compiling it, first of all, indicators developed in long-term or operational plans are taken into account. Through the budget, interconnection is carried out between long-term, current and other types of planning.

1.4 Operational scheduling

The responsibilities of employees of the operational scheduling service (OCP) include providing each worker with information about his workplace and assignments for the current work shift, for the coming days, week, month, as well as organizing the coordinated work of the entire team, in which each worker complements the other.

OKP is an expanded continuation of current production planning and includes:

Detailing the current plan of a trading enterprise and communicating its tasks to each unit, department, and employee. Plans and schedules are drawn up for a quarter, a month, a decade, a day, a shift, and sometimes for every hour;

Organizing the delivery of goods for sale to workplaces, ensuring the serviceability of equipment, supplying energy, organizing quality control;

Ensuring complete control over the progress of the trading process and prompt elimination of problems and operational failures at each workplace.

One of the most common, important and most complex functions of the OKP is the distribution of work among workplaces. It is carried out in stages: in divisions, in departments of a trading enterprise, at workplaces. The main task of distribution is to ensure complete and accurate completion of tasks and maintain the rhythmic operation of the enterprise, its functional units, sections and workers.

The best option distribution according to the criterion of maximum productivity can only be obtained using economic and mathematical methods, i.e. with an objective distribution of work among workplaces using appropriate models, verified norms and standards.

1.5 Organizational-hierarchical subordination of enterprise plans

The target orientation of the plan system is carried out with the help of organizational-hierarchical subordination and naturally conditioned cooperation of planning objects. The basis of the planning system is long-term target program, containing the main performance indicators of structural units and the trading enterprise as a whole.

Distant long-term goals are subject to planning twice - in long-term and in operationally managed plans. Initially, distant goals are included in the plan as the subject of their development, i.e. the operational and current plans define tasks for developers, start dates for work by stages and dates for their completion. Next, the necessary funds are allocated from available resources to support the work begun, which are also subject to ongoing planning.

The wider the planning interval, the higher the degree of uncertainty of the plan parameters, therefore the number of indicators and the degree of their accuracy are sharply reduced.

Framework strategic plan Almost always flexible, as well as the timing of obtaining the final result and the amount of expenses. As a rule, only the main responsible person is identified, since at the first stage neither the content of the work nor its volume is clear.

In general, long-term, current and operational calendar planning are interconnected and represent a planning system that integrates the entire enterprise management mechanism into a complex (Table 2.1).

Table 2.1

Organizational-hierarchical scheme of subordination and cooperation planning

Plan frequency	Order form	Structure of planning indicators	Responsible executors of the plan
Operational calendar	Consumer orders	Detailed natural norms and standards	Divisions, departments
Current	Mainly consumer orders	Natural - by type of product, cost - in detail, norms and regulations, labor - in detail	Divisions, departments
Medium term	Consumer orders, forecasts	Integrated, cost, natural, labor, norms and standards
Long term	Mainly forecasts, partly orders	Enlarged product range, financing volumes, income	Functional departments, some departments
Strategic	Forecasts	The most important species products, financing volumes, efficiency	Departments: marketing, technical, financial

Over time, the goal is divided into individual specific tasks.

Interconnection and mutual adjustment in the event of divergence in the plans of various services of the enterprise are promptly carried out throughout the entire period of development and implementation of the long-term plan. Complete combination of plans, as well as accounting and control methods used by the administration and accounting department, is achieved, as a rule, only at the final stage.

Moving from a long-term plan, which is developed at the level functional departments and administrations, to the plans of internal divisions of the enterprise, solve detailed problems:

Determination of tasks for the planning period and planning indicators for each division, which, as a rule, performs only part of the overall plan of the enterprise;

Identifying and eliminating the causes of inconsistency between internal plans between departments;

Disaggregation of generalized indicators of long-term and medium-term plans of the enterprise when they are described in the current and operational calendar plans of departments;

Distribution of material, labor and financial resources between divisions and departments and their redistribution when imbalances are detected.

the main task managers and specialists - skillfully and correctly combine the requirements associated with the implementation of long-term target tasks with the current daily tasks of a trading enterprise. This is the key to long-term successful operation of the enterprise.

Depending on duration planning period allocate promising(long-term and medium-term) and current(short-term) planning.

Long-term planning usually covers three or five year periods and defines overall strategy enterprises within the product-market framework. When drawing up a plan, options for expanding production and reducing costs are explored. Changes in the product range are predicted and policies in functional areas are clarified. The outcome of this plan is the formulation of long-term goals, the formulation of long-term projects and the adoption of long-term policies in major areas.

Medium-term planning(from 2 to 3 years) takes into account the capabilities of all departments based on their own assessment. An enterprise marketing plan, a production plan, a labor plan and a financial plan are being developed.

Current planning usually calculated for a year, six months, quarter, month and includes production volume, labor plan and wages, planning of logistics, cost, profit, profitability, etc.

Operational and production planning– clarifies the tasks of the current annual plan for shorter periods of time (month, decade, shift, hour) and for individual production units: workshop – section – team – workplace. Such a plan serves as a means of ensuring rhythmic production and smooth operation of the enterprise and brings the planned task to the direct executors - the workers. Operational production planning is divided into inter-shop, intra-shop and dispatching. The final stage of factory operational production planning is shift-daily planning.

In general, long-term, current and operational production planning are interconnected and form a single system.

In addition, plans are classified according to other criteria:

2) by level of management (firm, corporate, factory planning);

3) by justification methods (market, indicative, administrative or directive planning);

4) by scope of application (inter-shop, intra-shop, brigade and individual planning);

5) by stages of development (preliminary and final planning);

6) according to the degree of accuracy (enlarged and refined planning).

Based on the type of preparation, target and search planning are distinguished. Target planning involves first setting desired goals and then identifying the resources needed to achieve those goals. Search planning is the opposite - available resources are determined, and then those goals are sought that can be achieved with these resources.

The following basic principles are used in planning methods:

- normative- based on progressive standards for resource use;

- balance- purposeful coordination of the directions of resource use with the sources of their formation (receipt) throughout the entire system of interconnected material, financial and labor balances;

- extrapolations- trends in the development of the enterprise identified in the past extend to the future period;

- interpolation- the enterprise sets a goal in the future and, based on it, determines interim targets;

- factorial- based on impact calculations the most important factors to change planned indicators;

- matrix- by building models of relationships between production units and indicators;

- economic and mathematical modeling using computers and others.

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Medium-term planning

Medium-term plans most often cover a five-year period as the most appropriate period for updating the production apparatus and product range. These plans formulate the main tasks for a specified period, i.e. supply chain production strategy (increase in production capacity, development of new products and expansion of the assortment) and sales strategy (sales network structure and its development, degree of market control and entry into new markets, carrying out events to help increase sales). At the same time, the volumes and structure of the necessary resources and forms of material and technical supply are determined, taking into account the specialization and cooperation of production. Medium-term plans provide for the development in a certain sequence of activities aimed at achieving the goals outlined in the long-term development program.

The medium-term plan usually contains quantitative indicators for products, and is developed with a focus on eliminating the so-called bottlenecks, i.e. on such areas of activity where the possibilities of influencing overall results are most limited.

Short-term planning

Short-term (current) planning is carried out through detailed development (usually for one year) of plans for the supply chain and its individual elements. The main task of current planning is to develop a product supply plan and, based on it, a system of plans: for raw materials, production, movement and placement of inventories finished products, transportation, etc.

At least once a quarter, they analyze and monitor the implementation of planned tasks, and make their adjustments in the context of products sold and expenses.

Depending on the objectives of the supply chain, integrated planning focuses on different parts of the supply chain.

1. Joint planning of new products – collaboration in design. The first to use collaborative planning for new products were companies engaged in the production of complex equipment, such as those operating in industries such as consumer electronics, aerospace and defense. An example of leaders of such design in their industries is Nokia And Boeing.

PRACTICE ISSUES

An example is cooperation Hewlett-Packard (HP ) And Canon. In 1995 HP joined forces with Canon, to develop and commercialize inkjet printers. From the very beginning, the American company coordinated its interests with the interests of its Japanese partner. HP took over responsibilities for the production of printed circuit boards, a Canon agreed to manufacture mechanisms for the LaserJet series. This distribution of responsibilities was fair, and the research and development teams of both companies began to working together. After starting LaserJet printers HP And Canon quickly adapted the supply network to market requirements.

2. Joint planning of raw materials and supplies manufacturing enterprises and suppliers. Manufacturers from the electronics and high technology, tend to focus on collaborative materials planning, actively engaging with key suppliers to ensure that key components are sourced from them. Leaders in their industries in this area are companies such as Dell Computer And Cisco.

PRACTICE ISSUES

The high quality of the final product depends on the quality of the components, as well as on their fast delivery to the assembly sites. Supply chain Dell is based precisely on creating strong relationships with all suppliers, large and small.

"Because all of our production is customer-ordered, it requires dynamic and intensive inventory control. Working in collaboration with Dell We constantly encourage suppliers to strive for new heights of quality and efficiency" - the words of Michael Dell from an interview with him.

Simple practice Dell – selection from among the best suppliers of components. The goal is to introduce mandatory testing for each component and ultimately obtain high-quality components. If a smaller but more qualified supplier cannot meet the customer's requirements, Dell combines the efforts of two suppliers. To guarantee the required quality, Dell communicates her wishes to suppliers and clarifies whether they understood her correctly.

Before signing a contract, M. Dell meets with the supplier's representatives to inform them of his requirements - from project goals to logistics, service, global requirements and, finally, costs. In particular, Dell always wants to ensure that suppliers have a clear understanding of the direct model and the importance of rapid inventory turnover. “As suppliers learn more about the direct model,” Dell says, “they are able to truly see its benefits, not just for Dell but also for themselves." Since the direct model provides constant feedback to customers, Dell always aware of the client's needs and wishes. It shares this information with its suppliers. Thus, suppliers Dell are often ahead of competitors in market knowledge, which allows them to tailor accordingly own products and solve problems with components more quickly. M. Dell told client firms: “Based on our forecasts, we can tell suppliers where the market is heading. This allows them to create products that optimally meet customer requirements, which in turn accelerates inventory turnover and has a positive impact on profits - including ours."

Thus, suppliers Dell must be willing and able to adapt to the company's expansion plans. But when M. Dell talks about supplier flexibility, he primarily means the ability to meet market requirements. "We have to make sure our partners are aligned with the market, otherwise we will lose profitability. Suppliers must have the quality of a sprinter to work with us." In other words, suppliers Dell must have the financial means to increase their productivity and fulfill all requirements Dell. If the market changes or new technologies appear, suppliers Dell must respond to this immediately. Dell shares with suppliers its production plans, and they, in turn, must outline their plans for expansion.

Dell treats suppliers as allies. Dell has long used supplier certification programs, through which they are periodically subjected to rigorous testing to ensure that the quality of their work meets the standards Dell. Now, thanks to the Internet, suppliers regularly receive summary indicators of their performance by region and data feedback with the client.

In fact, Dell proposed trading information on changing market trends. Today factories Dell have only a few days' worth of inventory - sometimes even a few hours' worth. Inventory levels are constantly monitored. Information about replenishment needs is provided hourly. Suppliers are kept up to date with the latest market demands.

3. Joint supply planning between manufacturers and third party contract manufacturers. OEMs such as Ericsson And Nokia are leaders in cooperation with contract manufacturers, e.g. Solectron And Flextronics.

PRACTICE ISSUES

In 2001 Microsoft decided to enter the video game market and hired a Singaporean company to produce hardware Flextronics. In early 2001, the supplier learned that Xbox had to be in stores before December because Microsoft counting on Christmas demand. Management Flextronics considered that speed to market and technical support, therefore, it was decided to locate the Xbox production plants in Mexico and Hungary. Although costs were relatively high in both countries, they had experienced engineers who could help Microsoft quickly change the design and technical parameters.

Additionally, Mexico and Hungary were adjacent to Xbox's largest target markets, the US and Europe. Microsoft was able to release the product in record time short time. Market leader - PlayStation 2 production Sony - was under threat. Sony began to gain market share by offering huge discounts for your product. Recognizing that cost rather than speed will be critical in the medium term, Flextronics moved the Xbox supply chain to China. The resulting savings allowed Microsoft catch up Sony at prices. By 2003, Xbox had captured 20% of the video game market from PlayStation.

4. Joint transportation planning with 3PL providers. The presence of 3PL logistics service providers is not a new phenomenon, since in many industries 3PL services have been used for a long time and widely. However, a new aspect has emerged - the development of closer collaborative transportation planning relationships with 3PL providers, through which companies are trying to minimize costs and maximize the services obtained through integrated transportation planning. Examples of leading logistics companies who establish close relationships with their customers through cooperation can be called DHL And TNT.

PRACTICE ISSUES

Among the companies that have established partnerships with the carrier, the ZM corporation is highlighted, which was able to receive the following benefits from cooperation:

using fewer carriers, reducing the number from more than 1,200 to less than 30;
reduction in transportation costs by almost 10%;
improving the on-time delivery rate and bringing it to almost 98%;
reduction in the number of cargo claims by 20%;
productivity increase by 50%.

PRACTICE ISSUES

An example concerns cooperation between a railway company Conrail and companies Procter&Gamble (P&G ) for the transportation of alkali for detergents from Cincinnati to Lima, State

Ohio. As a result of receiving several complaints from the shipper (company Procter&Gamble ) about unplanned deliveries of company products Conrail specifically investigated the problem of transporting detergents. Based on the results of the joint analysis, the company Conrail decided to run a weekly special mini-train (dubbed the "Tide Train"), which resulted in a reduction in travel time from an average of 7 days to 15 hours. Increased use of rolling stock railway allowed the company Procter&Gamble reduce the number of leased cars from 230 to 66. B winter time this additionally provided significant energy savings, since the need to heat tanks with alkali to pump it through pumps was reduced. New system rail transportation allowed the company Procter&Gamble save $4 million per year (29].

5. Integrated demand planning with customers. Consumer product companies typically seek to engage in integrated demand planning with their customers to better understand true market demand. It is thanks to the close integrated relationships between customers and suppliers that companies such as Wal-Mart And P&G achieved a significant advantage in the market.

PRACTICE ISSUES

Wal-Mart stocked Pampers inventory in its distribution centers, which fulfilled orders coming from stores. When the centers' supplies were running low, Wal-Mart ordered from P&G a new batch of diapers. In inventory management, the main thing is to find golden mean. If inventory is too low, customers will be unhappy and sales will decline. And too much inventory means high financing and storage costs. In addition, inventory management is not cheap. To improve this aspect of the activity, Wal-Mart suggested the following: probably P&G knows more about the movement of its goods through warehouses, having information about the features of its use and data on repeat orders from retail operators throughout the country; then let P&G itself informs you when and in what quantity you need to order Pampers for the distribution center Wal-Mart. For this Wal-Mart reports every day P&G how much product was shipped from distribution centers to stores. Having decided that the right time has come, P&G notifies Wal-Mart that it's time to place another order. If the recommendation seems reasonable, Wal-Mart approves of her, a P&G ships goods. The new arrangement turned out to be so effective that, over time, Wal-Mart a new proposal has been received: for the company P&G did not give Wal-Mart purchasing recommendations, but simply shipped the quantity of goods required, in her opinion.

6. Joint planning of activities of all enterprises within the supply chain. By functional area of business, supply chains are divided into:
- supply planning;
- sales planning;
- production planning;
- distribution planning;
- transportation planning.

In modern market conditions The supply chain planning system should include both regular and project planning. Project planning is a special cross-functional planning subsystem, distinguished by the fact that the subject of planning is a unique set of actions aimed at achieving specific goals.

Andrey Kazinsky, leading expert on finance and investment
research and consulting company "ALT",
Saint Petersburg.

One of the most frequently mentioned problems in enterprise management in the press is the problem of planning in the general sense of the word. From the point of view of the existence of a company as a management object, the planning process can be divided into three components: strategic planning, i.e. identification of global tasks facing the enterprise, as well as principles for solving them, medium-term planning - planning specific activities for strategy implementation, and short-term or operational planning. This article is dedicated to discussing one of the components general planning activities of the enterprise, namely medium-term planning.

Medium-term planning is an integral part common system financial management at the enterprise and is intended to develop financial policy for the medium term (1-1.5 years). In short, the financial plan is the digitized stage of strategic planning and serves as the basis for the operating budget.

Problems solved during medium-term planning.

1. Creation of production financial plan, as the basis for the activities of the enterprise

In this case, the feasibility of planned production indicators is determined from the point of view of financial solvency, i.e. How do the technological capabilities of an enterprise compare with its financial resources. At the same time, cost indicators and terms of settlements with buyers and suppliers are determined based on the current market situation. In addition, the possibilities of adjusting planned production indicators in connection with changes in the market situation, the emergence of additional orders, etc. are assessed. In case of shortage Money the volumes and sources of external financing are determined.
The result of the work is an approved strict production and financial plan for the year, accepted for execution, which determines production volumes, sales, payment terms, financing amounts, etc.

2. Analysis of alternatives

When making decisions that influence financial flows, there is a need to evaluate this impact on the efficiency of the enterprise as a whole, that is, we have to consider the entire system of relationships " buyer-production-supplier-state-financial resources". In this way, a “situational” financial plan is created, which confirms or refutes the assumptions made during the analysis of the consequences of management decisions. On the other hand, at each enterprise there are internal reserves that can be identified during the preparation of the financial plan. The result of work on this point is identifying ways to improve the efficiency of the enterprise.

Implementation

The tasks solved during medium-term planning require an integrated approach to the enterprise, that is, consider the enterprise as an economic unit, and it is necessary to analyze both internal relationships and the environment surrounding the object of study. This is only possible when building a model of the enterprise. In a simplified form, the enterprise can be represented as:

Having described financial model enterprises can now move on to constructing and analyzing plans for financial and economic activities. as a result, we receive a set of financial and volumetric indicators, which constitute a financial plan, which is usually presented in the following reporting forms:

Profit statement - characterizes the profitability of the enterprise, including setting boundaries for prices and costs
Cash flow statement - characterizes the financial viability of the plan, shows the structure and sources of financing
Balance sheet - characterizes the structure of property and the sources of its formation
Additional forms, used to describe production volumes, relationships with counterparties, etc.

Thus, we move on to the model of the enterprise as an instrument of financial medium-term planning. We offer two approaches to creating a model:

a simplified, comprehensive model based on aggregated data and designed for “situational” analysis of the financial plan. The advantages of this approach are the relative ease of implementation, the clarity of the system, i.e. you can immediately see all the interrelations of both internal and external enterprises, and finally, the main advantage is the simple adaptation of the system for a more detailed calculation of options for implementing management solutions to specific problems. Disadvantages include calculation errors and a possibly rather long procedure for preparing initial data. Such models, as a rule, are local in relation to the information system existing in the enterprise and are focused more on analytical services. It is important to note that enterprise managers quite often use this approach, despite the fact that there are built-in information system planning blocks, the main reason is speed.
An integrated model as part of an enterprise information system. In this case, we are already considering a system based on on-line submission of initial data. Naturally, such a model is based on strictly defined algorithms for converting primary information. Such models have an undeniable advantage: rapid preparation of initial data, automatic control of plan execution, and minimization of calculation errors. But this is also the main drawback of this approach: significant costs in “situational” analysis. Let me explain. Models for the medium term financial planning, based on integration into an information system, of course have degrees of freedom, but limited freedom. For example, accounting for deferred payments, production failures, etc. those. cases that are prescribed in advance, but what about new ideas that change organizational structure and existing business processes? The only way out is to rebuild the model, and this is a rather complex process and, most importantly, lengthy, even if such cases (rebuildings) are provided for by service departments. In connection with the above, this approach to the implementation of the model is very convenient for creating a production and financial plan, as the basis for the activities of the enterprise, creating and monitoring its execution. For a “situational” plan and analysis of alternatives, local and simple systems of medium-term financial planning are more acceptable.

I would like to note one more important point when modeling enterprise activities. Integrated automation systems ensure the operation of all enterprise services at the level of converting primary information into reports acceptable for current management and accounting. However, when the question arises of what the medium-term planning block should look like at the level of variable parameters and output reports, it is difficult for the manager to formulate his requests for this block (we do not consider cases “to do everything at once”), and therefore the customer already accepts ready-made solution and subsequently practically does not use it, continuing to plan the old fashioned way. One of the options for using local and simple systems may be the development of requirements for a general information system, in terms of medium-term planning. As an example, one can cite a situation where one financial director coexisted peacefully with the existing information system at the enterprise and said that this system did not give him anything in terms of medium-term planning. Those. he ordered the departments to collect the information he needed from primary documents, prepared a production and financial plan, there was no talk of modeling. After getting acquainted with a simple and fairly standard enterprise model, drawing up an aggregated financial plan and playing various options, the financial director formulated clear requirements for the information system, i.e. determined a set of parameters and reporting forms necessary for medium-term planning.

Restrictions

Like any model, systems have limitations in use. Often there is such a desire of developers of medium-term planning systems to detail the initial information as much as possible in order to achieve a coincidence of plan and fact. As a result, software monsters appear (in this case we are talking about local systems ah planning), under which “service departments” are organized, perhaps informally, involved in the preparation of initial data, maintenance and interpretation of the results obtained. Moreover, such systems, on the one hand, cannot replace information systems based on processing primary information in real time, and on the other hand, they lose the mobility inherent in local systems. In fact, such a desire (for maximum detailed accounting of everything) for medium-term planning is flawed for one simple reason: Medium-term planning, by definition, cannot be accurate “down to the ruble”; it is impossible to plan all possible contracts, production failures, delays in payments, etc. P. For how long, there is no “ideal” environment for an enterprise. At the same time, failure to take into account the basic parameters of the enterprise nullifies all the conclusions obtained as a result of the analysis of the plan. Therefore, the principle of reasonable sufficiency, in our opinion, is decisive for developers of forecasting systems. Thus, assumptions are consciously built into such programs, and the developer is always faced with the task of linking the level of assumptions and the level of complexity of the program. This can be illustrated with a qualitative diagram:

For local systems, one of the ways to increase the reliability of calculations is to customize the program for the task, i.e. shifting the limit bar only in part of a specific task. For example: There was a standard planning system that was simple enough to simulate the activities of an enterprise. The analyzed enterprise (and this is a large plant) was unprofitable, and in addition faced a well-known problem for Russian enterprises- a huge share of barter and a sharp lack of real funds to make mandatory “cash” payments. A specific task has emerged of gradually reducing the share of barter in financial flows. The introduction of barter relationships into the planning system (again at an aggregate level) made it possible to assess the enterprise’s capabilities for the future and build pricing policy in such a way that, on the one hand, ensure uninterrupted production, and on the other, ensure “cash” payments. Playing out various scenarios made it possible to consciously use available resources in the future, which led to a reduction of some cost items by 1.5-2.0 times. I would like to draw your attention to the fact that this example “in its pure form” demonstrates the use of forecasting systems to solve the problem of “analysis of alternatives”.

In conclusion, we can add that the optimal choice for a manager is both types of forecasting systems: local models for finding solutions to optimal management problems, and programs integrated into the general corporate information system for drawing up strict production and financial plans accepted for execution.

Short-term and medium-term plans of the enterprise. Medium-term planning

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