home Ideas Implementation of a business plan provides an opportunity. Stages of business plan implementation

Implementation of a business plan provides an opportunity. Stages of business plan implementation

Gerchikova I.N. Management. - Chapter 12, § 1, 2;

Ilyenkova S.D. Production management. - Chapter 6, § 4. When working with these sources, it is necessary to highlight

the following provisions:

Internal and external sources of financing.

Circulation of production capital and stages of implementation of the business plan.

Essence, forms and methods of control.

The procedure for monitoring activities.

Objectives of financial control. Comprehensive control.

Implementing a business plan means doing everything practical problems inside and outside the firm, necessary to move a business project from the business plan stage to the actual production stage.

The implementation of the business plan can be clearly presented in the production entrepreneurial activity.

The process of implementing a business plan can be divided into 5 stages (in Fig. 3, these stages are represented by arrows indicating the stage number).

1) The process of raising funds.

Sources of financing are divided into internal and external. Internal sources of financing include:

equity;

financial resources from the company's sales operations;

financial assets from non-operating operations (income from equity participation in other companies, rentals, income from shares, bonds);

depreciation deductions;

amounts paid by insurance authorities for damage;

reserve (insurance) funds of the company.

External sources of financing include:

funds from the issue of shares, bonds;

Bank loan;

commercial loan;

tax credit (change in the tax payment period from 3 months to 1 year), investment tax credit (change in the tax payment period from 1 year to 5 years);

factoring (assignment to a bank or factoring company debt claims);

leasing operations;

budget loan of the Russian Federation;

investments of international organizations, states, firms and individuals;

allocations from federal, regional and local budgets, business support funds, provided free of charge.

Thus, at the 1st stage of implementing a business plan, you can use any of the above internal and external sources of financing that are most beneficial for business activities.

2) The process of transforming monetary (advanced) capital into productive capital.

At this stage of implementation of the business plan, the monetary form of capital turns into commodity form by purchasing means of production and work force. It is at this stage of the project that it is very important to most competently select the company’s personnel and reliable partner suppliers, rationally spend financial resources on the acquisition of necessary items and means of labor, which include raw materials, materials, tools, technologies, production facilities, communications, transport and etc.

The process of producing goods (services).

The third stage of project implementation is decisive, as it leads to the creation final product business that is offered on the market. Wherein the most important factors The competitiveness of products (services) is their quality and cost.

For successful implementation production process It is necessary to introduce a scientific organization of labor - NOT, which is aimed at solving the following problems:

economic, associated with the fullest use of equipment, materials, raw materials, ensuring increased labor productivity;

psychophysiological, related to the creation of favorable working conditions;

social, aimed at increasing satisfaction with working conditions and results.

The process of selling finished goods (services).

This stage is decisive, since it is the fourth stage of the implementation of the business plan that allows you to practically assess the profitability of investments after revenue. The success of selling a company’s products (services) directly depends on the level and quality of the marketing research, as well as sales teams and buying partners.

Typically, at this stage of implementing a business plan, changes are made (if necessary) to the strategy and tactics of business activities, which directly affect the next process of revenue distribution.

Revenue distribution process.

If from the proceeds an amount equal to the initial advanced capital is invested in the next cycle of capital turnover, then such reproduction is called simple (there is no growth or reduction in production).

If an amount greater than the initially advanced capital is invested in the next cycle, then such reproduction is called expanded (a growth strategy is available). In this case, excess financial resources are taken from the accumulation fund or other sources of financing (see Fig. 3).

The process of revenue distribution involves dividing profits into a consumption fund (income) and an accumulation fund (capital). The consumption fund, in turn, is distributed between the company and investors.

Thus, the comprehensive implementation of a business plan represents the implementation of all five stages of the project. It should be noted that the stages of implementation of a business plan are not always amenable to step by step analysis when one stage invariably follows another. There is inevitably a lot of overlap and simultaneous planning of different activities. This may be due, in part, to the fact that different stages of project implementation require different periods of time. Therefore, it is necessary to create a realistic schedule for the various stages of project implementation. The implementation plan for the entire business project must contain a schedule that combines the various stages of implementation into a sequential scheme of actions.

The comprehensive implementation of the business plan is usually assigned to the project implementation team. If a company in the process of formation has qualified personnel, then it can appoint an implementation team under its own management. Otherwise, a professional consultant may be selected to act in the interests of the investor. If investors are starting a new business and the project cannot be implemented into an existing enterprise, then in this case it is necessary to create a new company.

draw up a business plan implementation schedule that will combine the various stages of implementation into a sequential scheme of actions;

determine the duration of each stage;

distribute responsibilities as soon as the plan is formed and monitor their implementation;

document all implementation data for subsequent adjustment of plans;

learn from mistakes and try not to repeat them;

develop several alternative forecasts for changes in the values of the initial data, corresponding to pessimistic and optimistic scenarios for the development of the situation.

One of the main tasks of business planning is the implementation of constant monitoring. At the same time, the task of control is not to record the failure to implement a decision, but to prevent the decision from being disrupted, that is, to achieve the goal within the scheduled time frame.

Forms of control are usually classified according to the following criteria:

according to the implementation regulations - mandatory (external), initiative (internal);

by time - preliminary, current, subsequent;

by entities exercising financial control - presidential, representative bodies state power And local government, executive bodies authorities, financial and credit authorities, internal, audit;

by objects of control - budgetary, extra-budgetary funds, tax, currency, credit, insurance, investment, money supply.

The control system for the implementation of the business plan includes control of activities and financial control. As for the action plan, these can be signs known to all administrators (who is doing, what they are doing, when they are doing it, the result of execution), and in a more complex case, when the activities are interconnected, various network diagrams. It should be taken as a rule that each division of the enterprise sends a quarterly “Report on the implementation of the division’s business plan” (in accordance with standard form) signed by the head of the unit to the Planning and Economic Department or other authorized organizations that monitor implementation business plans divisions. In this regard, it is advisable to develop a “Regulation on the procedure for recording and monitoring measures for the implementation of a business plan”, formalized by the corresponding order.

Exist following methods carrying out control of activities: inspection, examination, supervision, analysis, observation (monitoring), audit.

On-farm financial control is carried out by economic services of enterprises (accounting, financial department, etc.). Independent financial control is carried out by specialized audit firms and services that provide services on a paid basis.

The object of financial control is the production and financial activities of the enterprise itself and its structural divisions.

Financial control faces the following tasks:

promoting a balance between the need for financial resources and the size of cash income and funds of the enterprise;

ensuring timely and complete fulfillment of financial obligations;

identifying internal production reserves for the growth of financial resources, including reducing costs and increasing profitability;

promoting the rational use of material assets and financial resources at the enterprise;

assistance proper management accounting and reporting;

ensuring compliance with legislative and regulatory acts, including in the field of enterprise taxation.

There are the following forms of financial control:

preliminary - carried out at the stage of drawing up, reviewing and approving the financial plan of the enterprise;

current - carried out in the process of executing the financial plan, during the implementation of economic and financial transactions;

subsequent - carried out after the end of the reporting period and the financial year as a whole, the feasibility of spending is checked Money when implementing the financial plan of the enterprise.

According to the methods and methods of implementing financial control, they distinguish: checks, surveys, analysis, audits.

Comprehensive control consists of the following elements of the control system: inventory control, production control, quality control, sales control, cost control.

It is advisable to note that, if necessary, employees of controlling organizations can request information necessary for control from the divisions of the enterprise involved in the implementation of the controlled business plan.

Implementing a business plan means completing all the work tasks inside and outside the enterprise necessary to move a business project from the business plan stage to the production stage.

Appointment of a business plan implementation team

Implementation of the business plan is usually the responsibility of the implementation team. If the enterprise in the process of formation has qualified personnel, then it may decide to appoint an implementation team under its own management. Alternatively, a professional advisor may be selected to act in the interests of the investor or lender.

The main purpose of appointing a business plan team is to ensure that all projects are carried out in accordance with the implementation plan and budget and that appropriate countermeasures can be taken if implementation activities and costs deviate from plan.

Starting a business and legal requirements

The creation of a new enterprise is necessary if, for example, investors or creditors are starting a new business and the business project will not or cannot be implemented within the existing enterprise.

Legal process, registration and authorization

There are a number of national and international documents and guidelines describing the content of contracts between enterprises and the documents that must be submitted to the authorities.

Starting a business can be divided into the following steps:

b signing a letter between business partners to establish a venture in the case of an international joint venture. Such a letter of intent is signed by local and foreign partners. One of the topics provided for in the letter of intent may be the joint preparation of a business plan for the enterprise;

b reaching an agreement between business partners on the financial structure and drawing up the documents required by the authorities;

b formal submission of an application to the authorities;

b official authorization or registration of a new enterprise.

Government approval

In many cases, government approval is required in order to import machinery, equipment and technology provision. Therefore, adequate time should be allowed to obtain the necessary sanctions.

Financial planning

Detailed preparation for financing of the business plan is carried out in accordance with the financial requirements of its implementation.

Organization and management

The plan and implementation schedule prepared in the business plan usually form the basis future work implementation teams. When implementing a business plan, an investor or lender should first determine the management team for the enterprise. It is wise to first appoint a key figure, who would then build a management team from among the employees of the enterprise or select it outside the business plan, appointing management consultants.

Organizational building

During the period of organizational advertising, replenishment begins labor resources. The replenishment schedule is sketched out in general terms when personnel of different profiles are needed. Training of new employees may begin at a very early stage and require training of key individuals abroad. Moreover, to get started effective training, it may be necessary to attract expatriate instructors and provide educational materials and equipment. Therefore, the training plan that was prepared earlier when drawing up the business plan is an important tool for the implementation team.

Acquisition and transfer of technology

Acquisition of technology - key element the process of implementing a business plan. The chosen technology has many legal, economic, financial and technical aspects. Sometimes you need to decide legal problems, such as obtaining patent rights, overcoming operational restrictions or restrictions on technology transfer and trade names.

Detailed engineering and contracting

The final layout and design, prepared in the business plan, will be the starting point for detailed engineering. During implementation, complete site preparation documentation will be carefully developed, machinery and plant equipment will be ordered, which involves many engineers, architects, planners in the process and requires effective coordination of work.

Submission of proposals, negotiations and conclusion of contracts

This stage includes: identifying contractors, consultants and suppliers; preparation, presentation and evaluation of proposals; negotiations and conclusion of contracts.

Land acquisition

Land acquisition opportunities can be considered at an early stage, but it should be kept in mind that a comprehensive plan for the use of each site must be prepared. Adequate access to the plant site must be provided, and transportation routes must be prepared to withstand heavy traffic during construction and transportation of goods produced at the plant.

Construction and installation of equipment

When developing a schedule for construction and installation work, it is important to understand that such work can begin only when the final layout of the enterprise or site is ready, land has been acquired at the selected site and all necessary permits have been received from local authorities.

When preparing the site, construction restrictions should be analyzed and the accessibility of offices, residential premises, means of transport, etc. should be assessed.

Providing raw materials and service

In the process of implementing the business plan, it is necessary to complete activities for the supply of basic production materials. If suppliers are local, it is sometimes advisable to inspect their equipment to ensure that they are able to supply the specified quality and quantity of materials according to the delivery schedule. If goods are imported, obstacles in the supplier-buyer chain need to be examined, as well as transit problems must be resolved.

Production Marketing

Preparation of the sales market must begin early enough to ensure that the products can be sold as planned. Otherwise, the stock of unsold products will increase and preliminary calculations about the commercial profitability of the product will be incorrect.

If the enterprise already exists, then points such as “Establishment of the enterprise and legal requirements”, “Legal process, registration and authorization”, “Organization and management”, “Land acquisition” do not make sense.

Chapter 1. Theoretical basis business planning

1.1. Business planning concept

In a market economy, in order to achieve stable success in the market, it is necessary to engage in systematic planning of its development, constant collection and study of information related to the analysis of the state of the target market, one’s own prospects, and the activities of one’s direct competitors in these markets. At the same time, it is necessary to accurately represent your needs for the short and long term, not only in material, labor, intellectual, but also in financial resources, which plays a significant role in a market economy. It is necessary to provide for the sources of obtaining these resources, and learn to determine as accurately as possible the effectiveness of their use in the process of functioning of an economic entity.

Currently, there are many different forms of entrepreneurship, where there are key provisions that apply in almost all areas commercial activities and for different enterprises (organizations). They are necessary in order to prepare in a timely manner, avoid potential difficulties and dangers, and thereby reduce the risk in achieving your goals. Development of production strategy and tactics economic activity firm is the most important task for any business.

IN modern conditions The success of an enterprise in the market largely depends on the effectiveness of management and the implementation of its most important function - planning. This is due to the fact that in conditions of rapid changes in economic processes it is impossible to achieve positive results without planning your actions and predicting the consequences. Planning allows you to analyze future business operations and take appropriate response measures in a timely manner.

Planning is the basis for the further development of the enterprise; there is a real opportunity to minimize the internal and part of the company’s external risks, and maintain flexibility in production management. Work without a plan is a forced reaction to events that have already occurred, and activity based on a plan is a management response to expected and planned phenomena. Besides, planning is of particular importance for:

1) providing resources for the expanded circulation of production assets;

2) achieving high business performance;

3) creating conditions that ensure the solvency and financial stability of the enterprise.

Planning is based on available sources of both own and attracted funds, and provides for the possibility of their transformation into productive capital. Based on this, channels for acquiring fixed and working capital, hiring production personnel, providing necessary working conditions, and satisfying social needs are planned. In this regard, the process of determining the size and direction of use of all funds that are necessary to meet the needs of expanded reproduction is of great importance.

Planning- this is the determination of the development goal of the managed object, methods, ways and means of achieving it, the development of a program, as well as an action plan of varying degrees of detail for the near and longer term. Planning is an important prerequisite for optimal business management and is necessary for any organization that intends to take any action in the future.

The concept of “company activity planning” has two meanings:

1) general economic, from the point of view of the general theory of the company and its nature;

2) specifically managerial, when planning is one of the functions of management.

Both sides of planning are closely related. Possibility of planning as specific type activity follows from the nature of the company and is directly determined general conditions management.

The planning process allows you to see the entire complex of future business operations and predict the future development of the situation. At its core, entrepreneurship is a process of making decisions, implementing them and evaluating the results of actions taken. Planning provides the basis for making rational decisions. Activity without a plan- This is a reaction to current events. Of course, planning is not a salvation in solving all complex problems. economic problems. However, as experience shows, systematic planning allows an enterprise to more successfully adapt to the conditions of a rapidly changing external environment.

Most economists, theorists and practitioners consider planning to be a higher-order activity and believe that formal planning helps solve a number of complex management problems:

1) helps the management of the enterprise think forward;

2) promotes clear coordination of the efforts undertaken by the enterprise;

3) forms a system target indicators activities for subsequent control;

4) prepares the enterprise for possible sudden market changes;

5) demonstrates the interconnection of the responsibilities of all officials;

6) helps attract investment in production and organize joint ventures with foreign companies.

The extraordinary relevance of the planning problem is evidenced by the fact that today a large amount of foreign and domestic literature has appeared that focuses attention on this topic.

Planning at an enterprise, like any planning in general, can vary in terms of timing, accuracy, amendments made and degree of coordination. At the same time, common to all types of planning are the signs according to which planning:

1) this is an orderly process;

2) is based on information processing;

3) determines the development of certain actions (project);

4) has a focus on achieving certain goals;

5) provides a focus on the future.

Based on this concept "planning" can be defined as an orderly, information-based process for developing a project that defines the parameters for achieving set goals in the future.

In the economic literature there are a number of definitions of planning that differ from each other, but in essence are quite similar to each other.

Planning seen as forming management decisions on the basis of systematic preparation of decision-making to determine future events, i.e. acts as a management function.

From similar positions under planning understands the ability to predict the future development of an enterprise and use the obtained data to improve financial situation enterprises.

Besides, planning defined as one of the principles of organizing a financial enterprise, which provides the opportunity for an enterprise to foresee its development and use this foresight to adjust the activities of the enterprise.

Thus, the main objective planning is to promptly identify means, alternatives, as well as chances and risks of achieving goals and select appropriate activities.

Based on this, we can identify a number of tasks facing planning in general:

1) coordination of the goals of the organization of a lower order with the goals of a higher order on the basis of comprehensive planning;

2) timely decision-making or preventive measures by predicting problems;

3) coordination of solutions to individual problems in order to avoid their unforeseen impact on each other;

4) comparison of the desired parameters of plans with both predicted and actually achieved indicators.

As practice shows, systematic planning creates the following important advantages:

1) makes it possible to prepare for the use of future favorable conditions;

2) clarifies emerging problems;

3) stimulates managers to implement their decisions in future work;

4) improves coordination of activities in the organization;

5) creates the prerequisites for improving the educational training of managers;

6) increases the ability to provide the company with the necessary information;

7) promotes a more rational distribution of resources;

8) improves control in the organization.

Underestimating planning can lead to the following negative consequences:

1) reduction in income and profits of participants;

2) lagging behind in the introduction of new technologies;

3) delays in the development and release of new products;

4) haste and thoughtlessness in making decisions;

5) reducing the efficiency of investments and increasing the payback period of investments.

It should be borne in mind that planning will be effective if it meets certain requirements.

First, planning must answer the questions: what, when and how can happen?

Secondly, the implementation of the chosen alternative for future development must be carried out on the basis of decisions made today.

Thirdly, planning is a continuous decision-making process, during which the goals and objectives of the enterprise’s development are established and clarified over time in connection with changes occurring in the external environment, and resources for their implementation are determined.

Fourthly, planning should be carried out according to the principle that the operation of the enterprise should be profitable and provide cash receipts and profits in an amount that satisfies stakeholders (owners, founders, shareholders, etc.).

Fifthly, depending on the differences in the nature of production factors and tasks that arise from individual areas of the enterprise’s activities, planning is divided into long-term and short-term. For example, issues related to the acquisition of equipment, the nature of its use, personnel policy, determining the product range and sales market - are long-term and designed for a long-term period. At the same time, all issues related to providing the enterprise with raw materials and supplies during the production process are considered for a short-term period.

There are the following types of planning: strategic, long-term, short-term and current, each of which has its own forms and methods of linking resources and methods of achieving goals and calculating indicators.

Strategic planning- this is a vision of the enterprise in the future, its place and role in the economy and socio-economic structure of the country, as well as the main ways and means of achieving this new state. Strategic planning is a means of implementing an enterprise's strategy; it is aimed at finding the necessary resources and ways to achieve goals that arise from the adopted development strategy. Since the development strategy is determined by each enterprise, the adopted strategic plan during planning, it gives the enterprise certainty in actions and at the same time individuality. At the same time, certainty is constantly changing as it follows from the strategic setting. It is usually adjusted taking into account changes in the external environment of the enterprise.

Based on the strategic, long-term (for the next 3–5 years), short-term (from 1 to 3 years) and current planning is carried out, the result of which is short term plans(usually for a year) taking into account current trends in supply and demand.

The modern market places serious demands on the enterprise. The complexity of the processes occurring on it and at the same time high mobility create new prerequisites for a more serious application of planning.

The main factors of the growing role of planning in modern conditions:

1) an increase in the size of the company and the complication of the forms of its activities;

2) high instability of external conditions and factors;

3) a new style personnel management;

4) strengthening of centrifugal forces in economic organization.

At the same time, it should be noted that the possibilities of planning in an economic organization are limited by a number of objective and subjective reasons, the most important of which are: uncertainty of the external (market) environment; planning costs; scale of enterprise activity and planning features.

Uncertainty of the external (market) environment. Any economic organization, be it a Western company or a Russian enterprise, inevitably faces uncertainty in its activities. Not a single enterprise can foresee its present and future; it is not able to predict all the changes that may occur in the external environment. Planning is one of the ways to clarify internal, i.e. intra-company operating conditions, and reduce risk uncertainty. However, any, even the largest enterprise, is unable to completely eliminate uncertainty and, therefore, completely plan its activities. After all, eliminating uncertainty means eliminating the market itself, the diversity of divergent interests and actions of market subjects. At the same time, most business entities strive to streamline their relations with the external business environment through flexible influences, which in some cases bring some success.

Planning costs. The planning limit is also determined by the amount of costs spent on organizing and implementing the planning process. Additional costs for research, creation of special planning units, attraction additional staff- all this hinders the development of planning in organizations. It is necessary to take into account the fact that these funds could be used to solve other important economic problems. In addition to monetary costs, planning is directly related to another important category of costs - time - the most scarce and very limited resource.

Given the high costs, we question the feasibility of implementing a planning process in an organization. Can the organization afford to incur such costs and, therefore, engage in planning? The answer to this question is certainly positive because, as already noted, planning costs create a number of serious benefits for the company. Therefore, the question about costs would be correctly formulated as follows: what should be the additional costs required to expand the scope of planning in the organization?

The scope of the company’s activities and planning features limit or, conversely, expand planning capabilities in the organization. Large organizations have the necessary capacity to carry out effective forecasting, namely:

1) high financial capabilities;

2) experience in organizing and conducting serious scientific and design developments;

3) the presence of highly qualified personnel and the possibility of almost unlimited attraction of the same highly qualified specialists from outside, etc.;

4) the presence of specialized planning units.

Unlike large enterprises, it is difficult for small organizations to carry out large-scale planned work, much less actively carry out expensive strategic planning. However, small and medium-sized businesses can:

1) use some forms of planning, especially operational planning;

2) apply ready-made strategy models created well-known companies and research firms (such as the BCG matrix, the McKinsey model, etc.) and strive to determine their own strategies as the organization grows.

Despite the difficulties of implementing the planning process in small organization, she needs it, perhaps even more than the big one. This is due to the fact that the external environment of such an organization is more mobile, less controllable and more aggressive than that of large enterprise. However, it also has its advantages in organizing planning. The main advantage is that the internal environment of such an organization is simpler, and therefore more visible and predictable. In addition, in a small organization it is easier to create a special psychological climate that allows people to rally around the interests of the organization and its goals.

Planning the economic activities of an enterprise is the key to its effective functioning. In order for everything structural units Enterprises react flexibly to changing market situations; more than just operational planning is required.

The management of any enterprise constantly feels the need to choose. It must select the optimal selling price, the volume of production, make decisions in the field of credit and investment products, and be able to do much more. It is necessary to ensure the ability to make economically sound decisions. For this purpose, the enterprise makes and analyzes calculations of alternative proposals and describes the expected results economic activity. True, the managers of many enterprises (especially small ones) tend to believe that it is not worth spending time on so-called formal planning (i.e., recording in detail the entire scheme of actions on paper), since the economic situation is changing so quickly that they have to constantly make changes and additions into the original action plan.

As already noted, in economics, organizational planning is understood as the process of forming goals, determining priorities, means and methods for achieving them. The result of planning, of course, is a plan. A plan is a model of action created on the basis of a forecast of the economic environment and the organization’s goals.

Combining the concepts of business and plan, we can say that business plan- This is an organization’s program of activities for the implementation of any business. It contains information about the company, product, its production, sales market, as well as financial and organizational parts.

It should be noted that the business environment of a modern organization has further tightened the requirements for the business planning process.

If we consider the planning process from beginning to end, then we can distinguish separate phases, each of which is characterized by the formulation of specific tasks and is connected with other phases by the sequence of execution and the exchange of information.

Planning processes cover the following phases:

1) formulation of the problem;

2) problem solving;

3) execution;

4) control and enforcement of the decision.

Sometimes a more detailed view of the planning phases is given, such as:

1) development of goals;

2) problem posing;

3) search for alternatives;

4) forecasting;

5) determination of planned indicators;

6) calculation of actual indicators;

7) comparison of actual and planned indicators;

8) analysis of deviations;

9) taking corrective measures.

The diagnostic stage of the planning process begins with a study of the external environment, during which it is important:

1) evaluate changes that affect different aspects current activities companies;

2) determine what factors pose a threat to the current activities of the company;

3) identify what factors open more possibilities to achieve company-wide goals by adjusting the plan.

Environmental analysis is the process by which planners monitor changes in a business's external environment to determine opportunities and threats to the firm. This analysis gives the organization time to anticipate potential problems and develop actions that can turn previous threats into profitable opportunities. The role of environmental analysis in the planning process is essentially to answer three specific questions:

1) where the enterprise is currently located within the market;

2) where, in the opinion of management, it should be located in the future;

3) what should the manager do for the enterprise to move from the present position to the position expected for the future?

The opportunities or problems that an enterprise faces are directly related to factors in the external business environment, which include: technological, political, economic, international, market, socio-cultural, competitive.

Most Russian enterprises have recently observed positive trends in management - their activities are being transformed in relation to changes in the external environment. An adequate response to changes in market conditions is becoming more and more common, new directions and business tools are being mastered. The modern economic situation, associated with the active development of market relations, forces enterprises to use new progressive approaches to intra-company planning. They are forced to look for forms and models of planning that would ensure maximum efficiency of decisions made. The best option achieving such solutions is a business plan.

Success in the business world depends critically on three elements:

1) understanding the general state of affairs at the moment;

2) an idea of the level you are going to achieve;

3) planning the process of transition from one state to another.

A business plan allows you to solve these problems. It includes the development of goals and objectives that are set for the enterprise in the near and long term, an assessment of the current state of the economy, the strengths and weaknesses of production, market analysis and customer information. It provides an assessment of the resources required to achieve set goals in a competitive environment.

In market conditions, such plans are necessary for everyone: bankers and potential investors, company employees who want to assess their prospects and tasks, and, above all, the entrepreneur himself, who must carefully analyze his ideas and check their feasibility. As a matter of fact, without a business plan you cannot undertake commercial activities at all, since the possibility of failure will be too great.

A business plan will help prevent and help to face with dignity many inevitable problems in business development, as it is a tool for effective control and management of production. A business plan allows you to show the profitability of the proposed project and attract potential partners or investors. It can convince investors that you have found attractive opportunities for production development that allow you to successfully implement your plans, and the enterprise has an effective, realistic and consistent program for achieving goals and objectives, since the investor will invest his funds only in a project that is reasonably likely to guarantee him to obtain maximum profit.

A business plan is primarily needed by those who intend to make changes in their business, and in order to look at their enterprise from the outside. A new case always involves some forecast of the development of events. Here it is obligatory to try to understand for yourself the main directions of the business, its strengths and weak sides, determine the required amount of financial resources. This is necessary in order to soberly assess the situation and have an idea of the real prospects for business development.

In most economically developed countries, it goes without saying that every enterprise (company) must have a business plan. This indicates that in countries with market economy It is customary to have a carefully thought-out business plan, systematically adjusted in accordance with changing conditions. Its absence is, in the eyes of foreign partners, a significant shortcoming of the enterprise, reflecting the weakness of the company's management.

A business plan is an element of the image of your enterprise. A company about which it is known how it will develop over the coming years looks much more convincing. A business plan is an integral element of the existence of any enterprise; moreover, it does not exist formally; constant work is underway on this document.

Business planning is a creative process that requires professionalism and art. In the business planning process, it seems important to adhere to the following basic principles: unity; participation; continuity; flexibility; accuracy; adequacy; complexity; multivariance; iterativeness.

Under unity, refers to the coordination of efforts (or the principle of holism, according to R. Akof), i.e. everything must be interconnected and interdependent. This principle assumes that planning at an enterprise should be systematic. The concept of “system” in this context means the existence of a collection of elements; the relationship between them; the presence of a unified direction for the development of system elements, focused on common business goals. A single direction of planned activity, the commonality of goals of all elements of the organization become possible within the framework of the vertical unity of the unit, i.e. unity within the management hierarchy, for example: the organization as a whole - product division - workshop - team, their integration.

Coordination of planned activities is expressed in the following:

1) the activities of any part of the organization cannot be planned effectively if such planning is not related to the planned activities of other units of a given level;

2) any changes in the plans of one of the divisions must be reflected in the plans of other divisions.

Integration of planning activities assumes that in an organization there is a variety of relatively separate planning processes and private plans of divisions, i.e. a variety of planning subsystems, but each of the subsystems operates on the basis of overall strategy, and each individual plan is part of a higher level plan.

Participation suggests the importance of involving all possible participants in the work process at the enterprise (organization). The principle of participation is closely related to the principle of unity and means that each member of the organization becomes a participant in planned activities, regardless of position and function performed. In other words, the planning process must involve all those directly affected by it. Based on the principle of participation, business planning is called participatory.

Continuity, which assumes a rolling nature of planning, primarily in terms of systematic revision of plans, “shifting” the planning period (for example, after the end of the reporting month, quarter, year). The principle of continuity is as follows: firstly, the planning process at the enterprise must be carried out continuously within the framework of the life cycles of projects and manufactured products; secondly, systematic adjustments and replanning are necessary. The planning process must also be continuous due to the uncertainty of the external environment, changes in the goals, objectives and ideas of the company about its internal values and capabilities.

Flexibility provides for constant adaptation to changes in the external environment of the enterprise. The principle of flexibility is associated with continuity of planning; it consists in giving plans and the planning process the ability to change their direction due to the occurrence of unforeseen circumstances. Compliance with this principle requires adjustments to the plan in response to various changes in the external and internal environment, i.e. plans must be drawn up so that changes can be made to them that correspond to changes in the internal and external conditions. Plans usually contain reserves that have optimal planning limits. The principle of flexibility requires additional costs, and their level must be correlated with the likely future risk. For example, a company must have reserves of equipment, inventory, and personnel in case sales volumes were underestimated during planning and forecasting.

Accuracy means that every plan must be drawn up with such a degree of accuracy as is compatible with the uncertainty hanging over the fate of the enterprise. Thus, plans must be concretized and detailed to the extent that external and internal conditions of activity allow this to be done.

Adequacy-. reflection of real problems and self-evaluation in the planning process. The principle of adequacy assumes that actually occurring processes should be modeled with rational accuracy when drawing up an enterprise plan.

Complexity– interrelation and reflection in the plan of all areas of financial and economic activity of the enterprise (organization).

Multivariate allows you to choose the best of the alternative possibilities to achieve your goal. Compliance with this principle requires the development of various scenarios for the future development of the enterprise based on probabilistic scenarios for the development of the environment.

Iterative - repeated linking of already compiled sections of the plan (iterations). This determines the creative nature of the planning process itself.

It is the content and nature of the business planning process that determine the above principles, compliance with which creates the prerequisites for efficient work enterprise (organization) and reduces the possibility of negative planning results. Thus, intra-company planning is an integral part of any enterprise, regardless of its size. A business plan summarizes the analysis of opportunities for starting or expanding a business in a specific situation and gives a clear idea of how the management of a given company intends to use this potential.

To determine the development strategy of a large company, a detailed business plan is drawn up. Often, already at the stage of its preparation, potential partners and investors are identified. As for the time aspect of business planning, most firms draw up plans for 1 year. They examine in detail the various areas of the company’s activities during this period and briefly characterize further development. Some firms plan for periods of up to 5 years, and only large, established companies plan for periods longer than 5 years.

Exist two main approaches to developing a business plan. The first is that the business plan is drawn up by a hired group of specialists, and the initiators of the project participate in it through the preparation of initial data. Another approach is manifested when the initiators of the project themselves develop a business plan, and receive methodological recommendations from specialists, in particular from potential investors. For Russian practice the second approach is the most correct. Project initiators are usually specialists in production matters, but, as a rule, have a rather poor understanding of the intricacies financial security project and product sales. These questions are developed by hired specialists.

A business plan assesses the future situation both inside and outside the company. It is especially necessary for management to navigate the conditions of joint-stock ownership, since it is with the help of a business plan that company managers make decisions on accumulating profits and distributing part of it in the form of dividends among shareholders. This plan is used to justify measures to improve and develop the organizational and production structure of the company, in particular to justify the level of centralization of management and responsibility of employees. It should be noted that this plan, as a rule, actively helps coordinate the activities of partner firms and organize joint development planning for groups of firms connected by cooperation and the production of identical or complementary products. In this case, partner firms provide common financing. Along with intra-company functions, business planning has great importance when determining planning strategy at the macro level.

The totality of long-term business plans of enterprises is information base, which is the basis for the development of national planning policies within government regulation economy.

Thus, the business plan is used to the greatest extent when assessing the market situation, both outside the company and inside it when searching for investors. It can help large entrepreneurs expand their business by purchasing shares in another company or organizing a new production structure, and also serves as the basis for the formation of a national planning strategy.

At the same time, in practice there are often cases when intra-company planning does not achieve its goals. There are two groups of reasons for failures of intra-company planning. The first group of reasons for unsuccessful planning is explained by the fact that managers and planners do not take into account the objective planning limits indicated above. Second group reasons are due to subjective characteristics hidden in the behavior of those on whom the future of the organization depends. Experts identify three main subjective obstacles to effective planning.

First and the most important reason for failure is excessive pressure, prioritizing short-term performance over long-term performance. Any company has many urgent tasks that it strives to solve in the shortest possible period of time. But the urgent is not always the most important: perhaps the most important thing is to determine the general direction of the organization’s actions, its main goals, and long-term goals. Therefore, the manager must learn to prefer the truly important to the urgent, current, and sometimes simply fleeting. Many managers complain about a lack of time, which does not allow them to do enough planning, including long-term planning. “If we spend too much time planning,” they say, “we will not be able to effectively manage and organize work in the company itself.”

This is not entirely true. Internal planners made estimates of the time required for senior management to participate in planning (i.e., the maximum time required for planning). In accordance with management findings, one manager can simultaneously control no more than 7-11 types of activities. Let's assume that a manager is a member of 10 planning committees that exist at his enterprises. Each committee meets approximately 4 hours per month. Then the time spent by the manager on participation in activity planning will be: 4 * 10 = 40 hours per month, i.e., no more than 25% of the total working time. This value (1/4 of working time) corresponds to the fact that planning represents one of the four functions of management, and the function is very important and significant.

The second reason associated with the nature of the manager’s personality, which may be characterized by weak management skills in planning. Managers and especially top managers are most often people who have achieved high positions through energy and entrepreneurial talent, i.e. people who can do. Moreover, they are forced to do everything quickly and decisively. However, the accumulated economic experience did not accustom them to disciplined, systematic thinking. It is still rare to find a manager who would prefer to think first rather than do. Therefore, the first attempts to engage in systematic planning of one’s activities often lead to failure. However, negative planning results do not indicate a complete lack of planning abilities among managers, but only reflect their weak skills in this area of activity. The manager's participation in planning is mandatory and, as experience is gained, brings good results.

Third reason failures in planning are associated with the nature of the personality of the planner - the planner. By their nature, planners and managers are two opposing human categories. Unlike managers, planners prefer a theoretical approach to the problem. Planners have the necessary knowledge to draw up a plan; they know the sum of the scientific methods used in planning. However, planners often lack political skills and practical insight. This leads to two negative planning results:

1) drawing up plans isolated from the economic activity that planners are trying to influence;

2) clashes and contradictions between managers and planners.

As a way out of this situation, we can propose active interaction between managers at all levels and employees of the planning department both in the process of planning activities and during discussions strategic issues companies.

Thus, we can conclude that the formalized concept and methodology of business planning has become a useful tool of modern management, since it allows you to successfully cope with the risks associated with making management decisions. We can say that business planning is a methodology that has been repeatedly tested in practice and gives good results precisely in a market economy.

1.2. The essence and significance of business planning

As already noted, the business planning process allows you to see the full range of future business operations and anticipate what may happen.

In Russia term "business planning" came into use in 1991–1992. This was the time of “negative” bank rates: inflation was greater than interest on the loan, so you had to give back “empty” money. In such conditions, obtaining a loan was often determined by the personal relationship between the banker and the borrower, and not by the quality of the business. However, already in those years a necessary condition obtaining credit resources was the presence of a business plan. And the closer Russia is to the civilized market, the stricter this rule becomes.

In the conditions of intensive development of market relations in Russia, mastering the art of drawing up a business plan becomes extremely relevant, due to the following reasons.

1. A new generation of entrepreneurs is entering our economy, many of whom have no experience in running a business and therefore have a very vague idea of all the problems awaiting them.

2. The changing economic environment also confronts experienced managers with the need to re-calculate their actions in the market and prepare for such a previously unusual activity as fighting competitors.

3. Expecting to receive foreign investment to boost the domestic economy, Russian entrepreneurs must be able to substantiate their applications and prove (based on documentation accepted in the West) that they are able to evaluate all aspects of the use of investments no worse than businessmen from other countries.

A business plan, which is the main document defining the company’s development strategy, is designed to help solve the above problems. Business planning must have a strategic orientation. The main distinguishing features of a business plan are its strategic focus, entrepreneurial nature, flexible combination of production, technical, financial and market aspects of activity based on the internal capabilities of the organization and its external environment.

Specifics of domestic business planning practice is determined by the fact that currently in Russia the process of forming and improving work is rapidly proceeding operating enterprises various forms property. An important task is to attract investments, including foreign ones. This requires a reasoned, carefully substantiated formulation of proposals that require capital investment. The successful formation of a new business also cannot do without a clear and objective planning project. Statistics on new venture failures indicate that the risk is quite high. Business planning is used to anticipate and possibly prevent these problems.

In general, for Russian enterprises it is possible to outline two areas that require the use of planning:

1) newly created private firms. The rapid process of capital accumulation has led to an increase in the complexity of the activities of many of these firms, as well as to the emergence of other factors that create the need for forms of planning adequate to a modern market economy. The main problem associated with the use of planning in this area is distrust of formal planning, based on the opinion that business 3/4 is the ability to “turn around”, to correctly navigate the current situation, and hence insufficient attention to even the not very distant future. However, many of the larger firms began to create planning departments or at least introduced the position of financial planner;

2) state and former state, now privatized enterprises. For them, the planning function is traditional. However, their planning experience relates mainly to the period of a centralized economy. Planning at these enterprises was of a secondary nature, reflecting planning activities at the central and sectoral levels and, therefore, did not imply serious ability to analyze and foresee own goals development.

Therefore, both organizations of the first type, as well as state and privatized enterprises, need to re-master the experience of in-house planning.

Problems in the field of business planning for Russian enterprises are explained by a number of reasons.

1. In conditions of predominantly price competition, there is no need to carry out serious analytical work.

2. Since the beginning of market reforms, the country's economy has never found itself in a stable state that allows making reliable forecasts. At present, it is impossible to determine exactly how many years it will take to restore lost positions, although recently there have been obvious positive trends in the economy.

3. There is no sufficiently effective motivation from the external environment to carry out regular planning, especially long-term planning. So far, the favorable situation on foreign markets, a favorable exchange rate, and the available margin in production costs in comparison with Western competitors are due to the favorable structure of prices for resources, especially energy and labor. All this distracts the attention of many enterprise managers from the problems of low production efficiency.

It should be noted that the majority Russian entrepreneurs divided into two polar groups: one of them believes that having a carefully designed business plan really helps solve problems and guarantees success; the second takes the view that developing a business plan has nothing to do with real business which they have to deal with. It is widely believed that Russian business so far it is only copying the Western one, and this copying is limited only external signs, without affecting the fundamental principles of Western private business.

The situation is complicated by the prevailing mentality of the Russian business community. Currently, all owners of Russian enterprises can be divided into two categories. The first category are those who see the growth of their well-being in the opportunity to use company resources for personal purposes, without worrying about the survival of the enterprise in the future. long term. The second category is those that directly link the growth of their wealth with the growth of the company's capital in the long term, and the latter always face the problem of a lack of capital to achieve long-term goals. According to experts, currently in Russia there has been a noticeable increase in the demand for planning consulting: in the next 2-3 years, a significant increase in demand for services for the development and implementation of business planning is predicted.

It should be noted that systematic business planning is currently carried out mainly large companies, which are characterized by long-term planning of their activities. Most medium-sized companies resort to business planning only in cases where the enterprise finds itself in a rather difficult situation. However, business planning already significantly contributes Russian enterprises in solving their pressing problems. However, unfortunately, the Russian specifics of the market complicate the procedures for developing business plans and taking into account a number of difficult-to-predict factors. The latter include: the inflation rate, floating banking and tax rates, lack of information and insufficient statistical data.

The business planning mechanism in Russia includes theory, methodology and practice, covering all the features of the Russian business climate. Business planning is designed to combine all stages of the implementation of entrepreneurial goals - from origin to implementation. This kind of planning in Russia is intended to include the development of a detailed business plan; ensuring the implementation of this plan; assessment of implementation effectiveness; adjusting the plan to improve operational efficiency. As already noted, already now the business plan is becoming the main document of intra-company planning at the enterprise. In modern conditions, it should become a planned program for studying the market and competitors, risky production, economic and financial activities and sales, ensure the possibility and necessity of developing local business plans for individual projects, products (goods) and services. In a crisis situation, an enterprise’s business plan is designed primarily to solve the problem of improving its financial condition.

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