Job description of the head of the planning and economic department. Criteria for assessing the effective work of the planning and economic department of an enterprise

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

COURSE WORK

Subject: Operational production management

On the topic: “Organization of effective work of the planning and economic department of an enterprise. Formation of performance criteria"

ANNOTATION

Organization of effective work of the planning and economic department of the enterprise. Formation of performance criteria. Course work.

Chelyabinsk, 2012. - 28 s.

Bibliography - 15 titles.

The course work consists of two chapters.

The first chapter is devoted to the theoretical foundations of the work of the planning and economic department of an enterprise: tasks, functions, organization of work.

The second chapter analyzes the practical aspects of the effective work of the economic planning department, namely the formation of efficiency criteria.

INTRODUCTION

2.1 Formation of performance criteria

2.2 Criteria for assessing the effective work of the economic planning department

CONCLUSION

LITERATURE

INTRODUCTION

In a market economy, the sustainability and success of any enterprise can only be ensured by effective planning of its economic activities. Planning functions in such areas as planning the activities of an individual economic unit and planning economic relations. Planning, as a central element of management, covers a system of principles, methods, forms and techniques for regulating the market mechanism in the field of using limited resources in order to increase the competitiveness of an economic entity.

The essence of planning in a market economy lies in the scientific justification at enterprises of future economic goals for their development and forms of economic activity, the selection of the best schemes for their implementation, based on the most complete identification of the types, volumes and terms of production of goods required by the market, the performance of work and the provision of services and the establishment such indicators of their production, distribution and consumption that, with full use of limited production resources, can lead to the achievement of quantitative and qualitative results predicted in the future. These responsibilities at the enterprise are performed by the economic planning department. This determines the relevance of the topic of the course work.

The object of the course work is the planning and economic department of the enterprise.

The subject of the study of this work is the process of organizing the work of the economic planning department and its effectiveness.

The purpose of this course work is to study the organization of effective work of the economic planning department at an enterprise. To achieve this goal, it is necessary to solve the following tasks:

1) familiarization with the concept of intra-company planning;

2) study of the functions and tasks of the economic planning department;

3) study of the organization of work of the economic planning department;

4) consideration of the process of forming performance criteria;

5) analysis of criteria for assessing the effective work of the economic planning department.

Problem solving is carried out by sequential consideration of each paragraph of the work.

To write the course work, the literature of domestic authors was used, such as Mironova A.V., Ilyin A.P., Taburchak P.P., as well as Internet resources.

CHAPTER 1. THEORETICAL FOUNDATIONS OF THE WORK OF THE PLANNING AND ECONOMIC DEPARTMENT OF THE ENTERPRISE

1.1 Intra-company planning as the most important management function

A plan is an official document that reflects the forecast for the development of the organization in the future, intermediate and final tasks, goals facing it and individual divisions; mechanism for coordinating current activities and allocating resources; Contingency strategy.

The essence of planning is manifested:

1. In specifying the development goals of all companies and each division separately for a specified period.

2. Determination of the economic task, means and their achievement, timing and sequence of implementation.

3. Identification of material, labor and financial resources necessary to solve the assigned tasks.

Thus, the purpose of planning, as a management function, is to strive to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of the organization. Therefore, planning is designed to ensure the relationship between certain divisions of the enterprise, including the entire technological chain:

1. Research work

2. Production and sales

3. The relationship between marketing and control.

This activity is based on identifying and forecasting consumer demand, analyzing the organization’s strengths and weaknesses, assessing available resources and prospects for the development of market conditions.

The need and need for planning arise from the following:

1. Socialization of production.

2. Specialization and cooperation of production within the framework of public economics.

3. The presence of numerous structural divisions within the company.

4. Close intercompany ties with suppliers of raw materials, including a single technological process.

5. NTP requirements - quickly take into account and master the latest achievements of science and technology.

Planning tasks:

Long-term planning should determine the overall strategic goals and directions of development of the company; for this, resources and stages for solving the assigned tasks are necessary.

Current planning is focused on the actual achievement of intended goals, based on specific conditions and market conditions, at each given stage of development. The current plan is broken down and long-term plans are specified taking into account the specific situation.

Planning principles include:

1) Ranking of objects by degree of importance;

2) automation of the planning system;

3) balance of the plan;

4) continuity of strategic and tactical plans;

5) application of scientific approaches and methods to planning;

6) social orientation of the plan;

7) providing feedback;

8) economic feasibility of planned indicators;

9) consistency of the plan with the parameters of the external environment;

10) adaptability to the situation.

Types of planning:

Ш On the subject of planning - target, funds planning, program, action planning;

Ш According to the degree of coverage: - general and specific;

Ш In form - text and graphic;

Ш According to the form of functioning - global, contour, detailed;

Ш According to the terms - short-term, medium-term, long-term.

Ш According to the depth of planning - sales, production, procurement, investments, finance, personnel;

The following types of plan are also distinguished:

1) Financial plans - costs, production preparation, expenses and income plan, cash plan, balance sheet plan.

2) Structural and organizational - planning the location of the enterprise, planning production, planning the areas of activity of departments and sections.

1.2 Tasks and functions of the economic planning department

The economic planning department is an independent structural division of the enterprise. The department is created and liquidated by order of the director of the enterprise. In most cases, the economic planning department reports directly to the commercial director.

The leadership of the economic planning department is as follows: the department is headed by the head of the economic planning department, appointed to the position by order of the director of the enterprise. The head of the economic planning department has one or more deputies. The responsibilities of the deputy are determined by the head of the PEO. The deputy and heads of structural divisions within the economic planning department, other employees of the department are appointed to positions and dismissed from positions by order of the director of the enterprise upon the recommendation of the head of the economic planning department.

The composition and staffing of the economic planning department is approved by the director of the enterprise based on the conditions and characteristics of the enterprise’s activities upon the recommendation of the head of the economic planning department and in agreement with the personnel department, the department of organization and remuneration, etc.

The department includes structural units and groups of specialists. The head of the economic planning department distributes responsibilities among department employees and approves their job descriptions.

The tasks of the planning and economic department of the enterprise are:

1) formation of a unified economic policy of the organization based on the results of an analysis of the state and development trends of the industry to which the enterprise belongs;

2) improving the program for planning expenses for the activities of the enterprise, investment programs;

3) formation and determination of the economic direction of the organization’s development in order to adapt its economic activities and management system to external and internal economic factors changing in market conditions;

4) leadership in the preparation of draft current plans by divisions of the organization for all types of economic activities in accordance with orders from counterparties and concluded contracts;

5) identification of unprofitable products, development of measures to remove these products from production;

6) full (comprehensive) analysis of all types of activities of the organization;

7) organization and coordination of research to determine the conditions for increasing the competitiveness of manufactured products and the development of appropriate measures based on the results obtained;

8) preparation of proposals on specific areas of market research in order to determine the prospects for the development of the enterprise;

9) statistical accounting of all production and technical and economic indicators of the organization’s work, systematization of statistical materials;

10) preparation of economic and statistical reporting in a timely manner;

11) development and communication to the structural divisions of the organization of projected volumes of production in connection with the volumes of financing;

12) development of standardized documentation, economic samples, introduction of automated information systems for processing planning and accounting documentation;

14) organizing the exchange of experience in economic work, conducting seminars to improve the skills of employees of the financial and economic divisions of the organization and third-party enterprises.

The functions of the PEO include:

1. Economic planning and analysis of the economic state of the organization, as well as monitoring the implementation of economic legislation by the organization’s divisions;

2. Development and preparation for approval of draft prospective and retrospective plans for economic activity and development of the enterprise;

3. Management of the preparation of medium-term and long-term comprehensive plans for production, financial activities, business plans of the company, coordination and coordination of their sections;

4. Planning the volume of capital investments and operating funds to pay for equipment and inventory based on requests from the production and technical divisions of the enterprise, as well as determining the limits of such capital investments and developing measures for the effective use of capital investments;

5. Development of measures to increase labor productivity, increase production profitability, increase profits, reduce costs of production and sales of products, eliminate losses and expenses;

6. Preparation of proposals, justifications and calculations for the costs of R&D, capital repairs of fixed assets, communicating cost plans to the financial department;

7. Determining the amount of costs for retraining based on forecasts of personnel needs for the organization;

8. Formation of the organization’s pricing policy and development of forecasts for the organization’s economic development in accordance with market needs;

9. Development of planned technical and economic standards for material and labor costs, draft wholesale and retail prices for the enterprise’s products, tariffs for work (services) taking into account supply and demand and in order to ensure the planned volume of profit.

10. Drawing up standard cost estimates for products and monitoring the introduction into them of current changes in planned prices for the main types of raw materials used in production.

1.3 Organization of the work of the economic planning department

The documents on the basis of which the work of the PEO is carried out are laws and regulations, regulations on the PEO, its divisions, job descriptions of department employees, as well as internal regulations.

All services of the enterprise - both production and functional - participate in planning their activities. Planning and economic bureaus or professional groups are organized in workshops and departments. The structure of planning and economic services of enterprises depends, first of all, on the size of production, product characteristics, market position, form of ownership, level of solvency, etc. With a shopless management structure, planning functions are performed by top-level economists-managers. Each enterprise independently chooses the structure of its economic planning bodies.

In the process of implementing tasks and performing its functions, the economic planning department interacts with various departments of the organization:

· with the financial department of financial and credit plans to receive reports on the implementation of financial plans and the results of financial analysis, methodological and instructional materials on financial activities; to provide medium-term and long-term plans for the organization’s production activities, planned technical and economic standards for material and labor costs, results of economic analysis of all types of enterprise activities;

· with general accounting data necessary for economic planning, forecasting and analysis;

· with production departments to receive and provide reports on the implementation of the production plan, data on labor costs, use of working time, the results of analysis of the activities of production departments for previous planning periods with recommendations for a more complete and uniform utilization of production capacity;

· with the department of the chief technologist on issues of obtaining data necessary for economic planning, forecasting and analysis, projects of long-term and retrospective plans for the development and implementation of resource-saving technological processes;

with the department of logistics, sales, marketing of the organization and remuneration, legal department, etc.

The economic planning department is authorized to:

§ provide structural divisions of the organization with methodological instructions on economic calculations, accounting and planning, which are mandatory for execution by divisions;

§ request and receive from all structural divisions of the enterprise information that is necessary to perform the tasks assigned to the department;

§ independently conduct correspondence on issues of economic planning and statistical reporting, as well as on other issues that are within the competence of the department and do not require approval from the head of the enterprise;

§ represent on behalf of the enterprise on issues within the competence of the PEO in relations with state and municipal authorities, other enterprises, organizations, institutions;

§ check the correctness and validity of estimates, calculations, and other accounting and reporting documentation compiled by the structural divisions of the organization;

§ hold meetings and participate in meetings held at the enterprise on issues of production and economic activity of the enterprise;

§ to involve, in the prescribed manner, specialists from structural divisions of the enterprise, experts from third-party organizations to participate in the consideration and implementation of work on issues within the competence of the department.

However, despite the breadth of rights of the economic planning department, it is responsible for the proper and timely implementation of the functions assigned to it, tasks that are reflected in the Regulations on the department.

It is also necessary to note the responsibility of the head of the planning and economic department: he is personally responsible for organizing the activities of the department to carry out the tasks and functions assigned to the department, for organizing the prompt and high-quality preparation and execution of documents in the department, for conducting office work in accordance with the current rules and instructions, as well as for the use of information by department employees strictly for official purposes, the timeliness and quality of execution of documents and instructions from the management of the enterprise, for creating conditions for the production activities of department employees.

The high pace of modern production, the requirement for quick response to the slightest deviations from plans, the need for immediate localization and elimination of interruptions make it mandatory to use a set of technical equipment in the practice of the economic planning department. The use of these tools greatly simplifies tasks and raises operational planning to a higher level of quality.

The tasks of developing optimal production plans, ranging from long-term ones and including daily shifts, operational accounting and dispatch control of production progress, find the most effective solution in the conditions of automated production control systems (APS). Automatic control system covers and connects all functions of management and production planning based on the improvement of organizational management methods, the use of economic and mathematical methods and high-speed computer technology, as well as modern means of storing, processing, displaying and transmitting information.

The introduction of automated control systems requires streamlining the information base, developing documentation and document flow, and creating a regulatory framework. Regulatory and other relatively permanent production information, appropriately encrypted, is stored in the CC in a file of regulatory and reference information on electronic media.

If in the process of planned calculations there is a need to use intermediate or final results of one calculation in others, it must be ensured that these results are output to electronic media, which also go to the computer file cabinet. Thus, the coordination of information flows of subsystems is ensured, i.e., documentary and normative unity and the connection of resultant and initial data in a complex of planned calculations.

Mathematical support for automatic control systems includes the development of methods and algorithms for solving problems, working non-standard programs.

On this basis, automated control system in terms of operational planning allows:

a) use computer technology to calculate the formation of a production program and build a nomenclature-calendar plan, calculate calendar-planning standards and develop shop operational programs, build calendar plans-sections;

b) automate the process of processing reporting data, generate and receive analytical information that continuously displays the actual progress of the production process;

c) adjust operational programs and calendar schedules and carry out scientific forecasting of work completion on time;

d) accumulate systematic statistical data on the actual duration of cycles, labor intensity of work for the development of integrated normative and reference materials.

Automation and mechanization of planning, accounting and regulation work dramatically improves the quality of planned calculations, allowing the selection of the most appropriate solutions, greatly reduces labor intensity and increases the efficiency of the department as a whole.

intra-company planning economic profitability

CHAPTER 2. PRACTICAL ASPECTS OF THE EFFECTIVE WORK OF THE PLANNING AND ECONOMIC DEPARTMENT OF THE ENTERPRISE

2.1 Formation of performance criteria

Western management bases business management on the value approach, which states: “Everything must bring value. He who doesn’t bring value eats it up.” Thus, KPIs (Key Performance Indicators) are mainly designed to measure the performance of each department or employee.

The difference between this system and our usual performance indicators is that each specific business has its own KPIs. Consequently, negative indicators of the effective operation of one enterprise may well be positive for another if they are in different conditions (different market, stage of development of the company, personnel composition, degree of management training, etc.). In addition, specific goals and objectives for one organization are a long-past stage, while for another, on the contrary, they are a distant prospect.

Consequently, the concept of efficiency ceases to be absolute and turns into a critical factor for this particular business at this particular stage of the enterprise (or one of its divisions).

Before you begin to develop indicators that determine the performance of any department or employee, you should answer the main question: what are the critical factors for a particular business? In other words, when the organizational structure of an enterprise is developed and approved, a division is created, the first question must be asked: why is this or that department, workshop, unit, employee needed? That is, what are managerial expectations from their work? After answering the first question, the second immediately arises: how to measure the quality of work and its effectiveness?

And here the KPI system of economic indicators comes to the rescue, designed to evaluate everyone’s activities, not only in the context of the positive result achieved, but also from a critical perspective.

In this case, for each performance indicator, a certain matrix is created that describes the indicator itself, the object of reflection, the possibility of calculation frequency and the purpose of calculation.

An example of such a matrix is shown in Table 1.

Table 1 - Performance indicator matrix

Index	Meaning	The person who evaluates the indicator	Possible frequency of calculation	Use Cases
Profit remaining after taxation, payment interest and dividends	Profit remaining after taxes, on which influence levels of income, expenses, investments (depreciation)	General Director, branch directors responsible for the revenue and expenditure parts of their budget		Calculation of bonuses, self-financing reserve, obtaining loans, assessment of return on investment
Profitability level (usually in percentage)	Ratio of gross profit to total sales	Heads of departments or business areas developing a product or service	Annually, monthly, and also until the release of a product or technology thoroughly completed- th process	To assess the prospects for product development, the impact of demand for a product or service, the impact of competition
Personnel rotation	The ratio of the total number of people laid off during a period to the number of employees during the same period	HR Director, heads of structural divisions of the company with a separate staffing table	Monthly, quarterly, annually	To assess the impact of staff turnover on business results, predict the periods of the most active search for personnel, determine the loyalty of each category of employees, identify hidden savings reserves, assess the efficiency of the personnel apparatus
Average sales volume	Individual sales volume (in pieces, monetary units) of each seller	Sales department, sales manager	Daily, weekly, monthly, quarterly, annually	Planning the revenue side of the department's budget, measuring the performance of each person or department and, as a result, distribution of the bonus fund, identifying seasonality
The ratio of the turnover periods of receivables and payables (as well as each of the periods separately)	The ratio of the average payment period by the buyer to the average payment period by the supplier	Work department with clients, financial department, commercial department, sales department	Monthly, quarterly, annually	Planning cash flows and cash gaps, obtaining loans, calculating deferred payments under contracts, establishing discounts for early payment, identifying internal sources of financing

KPI is not just performance indicators for each department and the enterprise as a whole, but also a system of indicators that reflect the critical points of a particular business.

The indicators indicated in the table and proposed for use to measure the performance of departments and officials do not constitute performance criteria in themselves. So, for example, the indicator “profit remaining after taxation, interest and dividends,” like any profit, is not in itself an indicator of the organization’s performance, since the latter can make a profit, but not be effective. The same applies to the profitability (profitability) of sales, since profitability is an economic indicator, the calculation of which uses profit, which in itself does not reflect efficiency.

However, if an enterprise operates in the field of low-profit production (bakery plant or sale of newspapers and magazines), then under these conditions the availability of profit can be considered a critical factor for this business and be included in a comprehensive assessment system.

It should be noted that the indicator of personnel rotation can hardly be attributed to efficiency indicators, since the “turnover” of personnel can also be a positive factor. In general, placing the indicator of the dynamics of layoffs in the numerator helps to place the parameters of the efficiency of the use of labor resources (such as, for example, the indicator of labor productivity) within the boundaries that ensure the productivity of their use. Thus, it will be impossible to determine the role of the number of dismissed employees in isolation from real indicators of the efficiency of the use of labor resources.

But if we assume that the number of fired (resigned) employees negatively characterizes the work of the HR director (considering that his duties, on the contrary, include keeping people at the enterprise in every possible way) and is critical for the work of another enterprise, then, of course, for the service personnel, this will be an indicator of the performance of the entire department. However, if we talk specifically about measuring the efficiency of using labor resources, then the main thing here should still be the indicator of labor productivity.

The average volume of sales in physical terms also does not evaluate the effectiveness of sales separately from comparison with the costs of these sales. But if the company has just entered the market and is in the expansion stage, then the positive dynamics of sales growth in physical terms can play the role of a critical factor for it in a specific time period and reflect, for example, the effectiveness of the strategic developments of the marketing department at this stage of business development.

Of the entire table presented, perhaps only the last column - the turnover indicator - can be classified as efficiency parameters.

To start developing and implementing KPIs, you can use one of two options:

Option 1 - proceed from the organizational structure of the organization, answering the question about the goals (they should be stated in the Regulations on departments, divisions, etc.) for each division.

Option 2 is to proceed from a comprehensive analysis of the enterprise’s performance, i.e., take each group of performance indicators and “link” specific structures to them.

In this case, each efficiency group can add its own indicators that are critical for the enterprise (or division) at this stage. For example, as mentioned above, sales growth may be critical for an organization in a given period of time, regardless of the costs of these sales. Or capital productivity may not be a criterion for assessing the performance of an enterprise when it has doubled or tripled the volume of fixed assets and is ready to completely renew its equipment fleet several times a year in order to achieve a specific strategic goal: to win a certain market share by the target date, flooding the market with its products at any cost .

In practice, the development and implementation of such a system for assessing everyone faces the same problem - the low level of education of middle managers who are not ready for the team development and implementation of such complex management systems.

Determining critical business factors is a team work, complex. All players must meet a certain professional level. The KPIs of one division should not conflict with the indicators of another (for example, if one division sees its task as increasing labor productivity precisely by reducing the number of employees, and another division sees it as maintaining the enterprise’s personnel at the achieved level with all its might, then this, of course, is a conflict of interests).

Therefore, during development, someone must act as a focal point to ensure that all KPIs are consistent with each other.

The introduction of a KPI system of indicators, first of all, allows us to identify managers who do not even understand what, in fact, they are responsible for in the enterprise; they are unable to formulate their goals, identify guidelines for their work, not to mention the fact that they cannot measure its results.

Of course, if the enterprise has at least one professional economist who can translate any formulated goal into the language of economic indicators, then managers can be spared this, but they must provide the formulation of criteria for evaluating their work.

In addition, the introduction of such an approach makes it possible to develop an effective remuneration system, since it fully measures the achievement of set goals.

2.2 Criteria for assessing the effective work of the planning and economic department of an enterprise

If the Regulations on the planning and economic department of an enterprise define the goal of “Increasing the efficiency of using all types of resources of the enterprise,” then the criteria for assessing the effective work of this department will be at least:

b turnover of all types of working capital;

b relative savings of resources (presence or absence);

b change in the level of costs by 1 rub. products;

ь capital productivity;

b labor productivity;

b payback period of investments, profitability of specific types of financial investments.

Let's look at each criterion in more detail:

1. Turnover of working capital is the duration of one complete circulation of funds, starting from the first and ending with the third phase. The faster working capital goes through these phases, the more products an enterprise can produce with the same amount of working capital. In different economic entities, the turnover of working capital is different, as it depends on the specifics of production and conditions of sales of products, on the features in the structure of working capital, the solvency of the enterprise and other factors.

The calculation of working capital turnover can be carried out both according to plan and actually. The planned turnover can be calculated only for standardized working capital, the actual turnover can be calculated for all working capital, including non-standardized ones. A comparison of planned and actual turnover reflects the acceleration or deceleration of the turnover of normalized working capital. When turnover accelerates, working capital is released from circulation; when it slows down, there is a need for additional involvement of funds in turnover. Turnover can be determined both general and private. The duration of one revolution in days is determined based on the formula:

where O is the duration of one revolution;

C0 - balances (annual average or at the end of the upcoming (reporting) period), rub.;

T - volume of commercial products (at cost or in prices), rub.;

D - number of days in the reporting period.

The turnover ratio shows the number of turnovers made by working capital (for half a year, quarter), and is determined by the formula:

Ko = T / Co

where Ko is the turnover ratio, i.e. the number of revolutions.

General turnover characterizes the intensity of use of working capital as a whole for all phases of the circulation, without reflecting the characteristics of the circulation of individual elements or groups of working capital. The overall turnover indicator seems to neutralize the process of improving or slowing down the turnover of funds in individual phases.

2. Relative savings of resources (presence or absence) is savings that characterize the reduction in the actual consumption of resources in relation to their planned level of consumption, taking into account the implementation of the plan for production volume (or its dynamics in the reporting period compared to the base one. It is determined by subtracting the amount of actual consumption specific types of resources from their consumption according to the plan (or in the base period), adjusted to the index (level) of plan implementation in terms of production volume (or taking into account the dynamics compared to the base period). The presence of relative savings means that the actual consumption of one or another. type of resources per unit of production was below planned standards (report in the base period).

3. The most general indicator of product cost, expressing its direct connection with profit, is the level of costs per 1 ruble of marketable products:

Costs per 1 ruble TP = Salary/TP

where Z is the total amount of production costs,

TP - commercial products.

Direct impact on the change in the level of costs by 1 rub. marketable products are influenced by factors that are in direct functional connection with them: changes in the volume of products produced, their structure, changes in the price level for products, changes in the level of unit variable costs, changes in the amount of fixed costs.

The deviation of the level of costs per 1 ruble of marketable products from the plan is explained either by production failures or by a miscalculation of the plan by the planning and economic department and serves as the reason for finalizing the plan and eliminating these deviations by the PEO.

4. The capital productivity indicator illustrates the volume of commercial or gross output in relation to the value of the enterprise's fixed assets. Capital productivity shows how many products an enterprise produces for each unit of value of fixed assets that were invested in it. The basic formula for capital productivity (F) is as follows:

F = T /OF initial

where T is the product produced,

OFprimary - cost of fixed assets.

If the enterprise operates successfully, then the capital productivity indicator tends to increase.

The indicator of the level of capital productivity, or rather its deviation, is one of the main reasons for revising the production plan and its adjustment by the economic planning department.

5. Labor productivity is a characteristic of the effectiveness of productive activities over a certain period of time.

Productivity levels can be measured using output and labor intensity.

Output:

Q - volume of products produced

T - working time costs

The inverse indicator is labor intensity (t):

Labor productivity planning is part of the performance management process, which involves strategic and operational planning, organization, management and constant monitoring of the implementation of activities aimed at increasing productivity. A high labor productivity indicator indicates a positive result of the work of the PEO.

6. Payback period is the duration of the period from the initial moment to the moment of payback. The starting point is usually the beginning of the first step or the beginning of operational activities. The formula for calculating the payback period is:

where PP is the payback period of investments (years),

Iо - initial investment.

CFсг is the average annual cost of cash receipts from the implementation of the investment project.

The more accurately the payback period is predicted, the faster the company will receive income from investments.

The return on financial investments is a relative indicator that indicates what percentage the ruble of invested funds brings in for a certain period. In its most general form, the profitability indicator can be defined as the ratio of the result obtained to the costs that brought this result. A high return on financial investments indicates the high-quality and efficient work of the economic planning department in analyzing the investment market and successfully forecasting its development.

The discrepancy between the above indicators and the planned ones, sudden unplanned changes - all this indicates the ineffective work of the economic planning department.

CONCLUSION

The purpose of the course work research was to study the organization of effective work of the planning and economic department of an enterprise.

The work done allows us to conclude that the economic planning department is the headquarters of all planned work at the enterprise. He carries out long-term and current technical and economic planning of production, maintains statistical records, sums up and analyzes the results of the production activities of the organization, workshops, and divisions.

The economic planning department draws up a plan for analytical work and monitors its implementation, provides a methodology for its implementation, organizes and summarizes the results of the analysis of the organization and its structural divisions, explores the most strategic, promising issues of the development of the organization, draws up a plan of organizational and technical measures and monitors its implementation, develops and adjusts long-term and current plans based on the results of the analysis.

The organization of effective work of the PEO depends on the quality work of employees in developing methodological recommendations, plans, forecasts, on the activity of interaction between the PEO and other departments of the organization, on the automation system when working with various indicators (update speed) when analyzing deviations.

Indicators of the effective work of this department will be at least the achievement of planned indicators (turnover of all types of working capital, relative savings of resources, capital productivity, change in the level of costs per 1 ruble of products, labor productivity), their growth and successful development of the enterprise.

So, the purpose of the study has been achieved. The problems have been solved.

LITERATURE

1. Alekseeva M. M. Planning of company activities: Textbook. - M.: Finance and Statistics, 2009.

2. Blyakhman L.S. Economics of the company: Textbook / L.S. Bryakhman - St. Petersburg, 2005. - 279 p.

3. Bukhalkov M.I. In-house planning: Textbook. A manual for universities. - M.: Infa-M, 2007.

4. Goremykin V.A. Enterprise planning: Textbook. - M.: Filin, 2005.

5. Ilyin A.I. Planning at the enterprise: Proc. allowance. at 2 p.m. ch1. Strategic planning. - M.: Higher School, 2010.

6. Kaznachevskaya G.B. Management: Uch. village - Rostov-on-Don: Phoenix, 2004

7. Kovalev V.V. Analysis of the economic activities of an enterprise: Textbook. - M.: Prospekt, 2006

8. Mironova, A.V. The essence of the process of intra-company planning at modern industrial enterprises/A. V. Mironova // Bulletin of MSTU. -2006.-No.4.-P.647-650.

9. Pashigoreva, G.I. Management accounting and analysis systems. / G.I. Pashigoreva, O. S. Savchenko. - St. Petersburg: Peter, 2003.

10. Porshneva A.G. Organization management: Textbook. - M.: Infra-M, 2000.

11. Safronov N.A. Economics of an organization (enterprise): Proc. A manual for universities. - M.: Economist, 2004.

12. Taburchak, P.P. Strategic management: Textbook. manual for universities / P.P. Taburchak, Yu.A. Doroshenko - St. Petersburg: Khimizdat, 2005.

14. www.profiz.ru

15. www.hr-portal.ru

Posted on Allbest.ru

2.1 Functions of the planning and economic department

In accordance with the main tasks, the economic planning department carries out the following functions:

Draws up long-term and current production plans in accordance with established tasks, deadlines for their submission, forms and methodological instructions from higher organizations.

Develops planned targets to reduce the cost of manufactured products.

Draws up monthly and daily work plans for assortment and other technical and economic indicators and communicates them to structural divisions.

Draws up a business plan for the enterprise.

Conducts an analysis of the economic activities of the enterprise in order to identify opportunities for additional production and increase production efficiency.

Systematically takes into account and monitors the implementation of plans according to technical and economic indicators and presents data on the % implementation of the plan to the management of the enterprise.

Analyzes the implementation of all technical and economic indicators for a month, quarter, year.

Controls measures developed by technical services, OHS and workshops aimed at more rational use of raw materials, reducing labor costs and better use of production capacity.

Monitors the consumption rates of auxiliary materials in the workshops of the enterprise.

Prepares planned cost estimates for products.

Develops draft selling prices.

Participates in the preparation of explanatory notes to the annual report.

Participates in the work of the balance commission based on the results of the enterprise’s activities.

Prepares and submits established statistical reporting on industrial production, labor and prices in a timely manner and in accordance with forms.

Studies and disseminates best practices in planning work, operational accounting and analysis of business activities.

Develops and implements sound planning documentation.

ü turnover of all types of working capital;

ü relative savings of resources (presence or absence);

ü change in the level of costs by 1 rub. products;

ü capital productivity;

ü labor productivity;

ü payback period of investments, profitability of specific types of financial investments.

Let's look at each criterion in more detail:

where O is the duration of one revolution;

C0 - balances (annual average or at the end of the upcoming (reporting) period), rub.;

T - volume of commercial products (at cost or in prices), rub.;

D - number of days in the reporting period.

The turnover ratio shows the number of turnovers made by working capital (for half a year, quarter), and is determined by the formula:

Ko = T / Co

where Ko is the turnover ratio, i.e. the number of revolutions.

Relative resource savings (presence or absence) are savings that characterize the reduction in the actual consumption of resources in relation to their planned level of consumption, taking into account the implementation of the plan for production volume (or its dynamics in the reporting period compared to the base one. It is determined by subtracting the amount of actual consumption of specific types resources from their consumption according to the plan (or in the base period), adjusted to the index (level) of plan implementation in terms of production volume (or taking into account the dynamics compared to the base period). The presence of relative savings means that the actual consumption of a particular type of resource. per unit of production was below planned standards (reported in the base period).

3. The most general indicator of product cost, expressing its direct connection with profit, is the level of costs per 1 ruble of marketable products:

Costs per 1 ruble TP = Salary/TP

where Z is the total amount of production costs,

TP - commercial products.

Ways of thinking and acting in an entrepreneurial culture
economic entrepreneurship capitalist religion The concepts of “entrepreneurship” and “entrepreneur” were first introduced into scientific circulation by the English economist of the early 18th century R...

Assessing the production and financial results of a construction organization and determining its profitability
The object of the study is a contracting and construction organization. The subject of the study is the main results of production and economic activities. The purpose of the courses...

Production function and technical performance of production
Since the study of the production function (hereinafter PF) is carried out in this case within the framework of microeconomics, i.e. science that studies economic activity and behavior of individual entities...

I APPROVED
CEO
____________________
____________________
"___"_______ ____ G.

POSITION
about the planning and economic department of the enterprise

1. GENERAL PROVISIONS

1.1. The planning and economic department (hereinafter referred to as the “department”) is a structural division of the enterprise.
1.2. The department was created on the basis of the order of the General Director No. _____ dated "__"_______ ____.
1.3. Employees of the department are appointed and dismissed based on the decision of the General Director on the proposal of the Head of the department.
1.4. The department is guided in its work by:
- federal laws of the Russian Federation;
- decrees and orders of the President of the Russian Federation;
- decrees and orders of the Government of the Russian Federation;
- laws ___________________ (specify the subject of the Russian Federation);
- the charter of the enterprise;
- these Regulations.
1.5. The department should have documents and materials on the following issues:
- methodological materials related to the economics of the enterprise;
- strategy and prospects for the development of the enterprise; industry development prospects;
- profile, specialization and features of the enterprise structure;
- organizing the development of long-term and current plans for the production and economic activities of the enterprise;
- procedure for developing business plans;
- system of economic standards and indicators of the enterprise;
- methods of economic analysis of indicators of production and economic activity of an enterprise and its divisions;
- the procedure for determining the cost of commercial products, developing standards for material and labor costs, wholesale and retail prices;
- methods for determining the economic efficiency of introducing new equipment and technology, measures to increase the competitiveness of products, improve labor organization and management;
- basics of production technology;
- unified state system of office work;
- methods of effective use of office equipment and other technical means of managerial work;
- internal labor regulations; rules and regulations of labor protection.

2. DEPARTMENT STRUCTURE

2.1. The structure and staffing of the department is approved by the General Director of the enterprise.
2.2. The department is managed by the Head of the department.
2.3. The department includes (specify the structural unit of the department):

- __________________________________________;
- __________________________________________;
- __________________________________________;
- __________________________________________.

3. MAIN TASKS OF THE DEPARTMENT

3.1. Work on economic planning at an enterprise, aimed at organizing rational economic activities in accordance with market needs and the ability to obtain the necessary resources.
3.2. Development of an enterprise strategy in order to adapt its economic activities and management system to changing external and internal economic conditions in the market.
3.3. Conducting a comprehensive economic analysis of all types of enterprise activities.
3.4. Statistical accounting of all production and technical and economic indicators of the enterprise.
3.5. Accounting and analysis of the results of production and economic activities of the Enterprise.
3.6. Technical and economic planning of the activities of enterprise divisions.

4. FUNCTIONS OF THE DEPARTMENT

In accordance with the tasks assigned to it, the department performs the following functions:
4.1. Economic planning of work at an enterprise, aimed at organizing rational economic activities in accordance with market needs and the ability to obtain the necessary resources, identifying and using production reserves in order to achieve the greatest efficiency of the enterprise.
4.2. Preparation of draft current plans by divisions of the enterprise for all types of activities in accordance with orders from consumers of products, works (services) and concluded contracts, as well as justifications and calculations for them.
4.3. Drawing up medium-term and long-term comprehensive plans for production, financial and commercial activities (business plans) of the enterprise.
4.4. Bringing planned targets to the divisions of the enterprise.
4.5. Development of progressive planned technical and economic standards for material and labor costs, draft wholesale and retail prices for enterprise products, tariffs for work (services) taking into account supply and demand and in order to ensure the planned volume of profit, drawing up standard cost estimates for products and monitoring the inclusion of current changes in planned prices for the main types of raw materials, supplies and semi-finished products used in production, cost estimates of marketable products.
4.6. Preparation of opinions on draft wholesale prices for products supplied to the enterprise.
4.7. Conducting a comprehensive economic analysis of all types of enterprise activities and developing measures for the efficient use of capital investments, material, labor and financial resources, increasing the competitiveness of products, labor productivity, reducing production and sales costs, increasing production profitability, increasing profits, eliminating losses and unproductive expenses.
4.8. Monitoring the implementation of planned targets by the enterprise divisions, as well as statistical accounting of all production and technical and economic indicators of the enterprise, preparation of periodic reports on time, systematization of statistical materials.
4.9. Preparation of proposals in specific areas of market research in order to determine the development prospects of the enterprise, coordination of research aimed at increasing the efficiency of its production and economic activities.
4.10. Development of rational accounting documentation.
4.11. Development of methodological materials on technical and economic planning of the activities of enterprise divisions, calculation of the economic efficiency of introducing new equipment and technology, organizational and technical measures aimed at increasing the competitiveness of products, works (services).
4.12. Development of unified planning documentation, economic standards, introduction of mechanized and automated processing of planning and accounting information.
4.13. Provide methodological guidance to the activities of other structural divisions on economic issues.
4.14. Implementation, within the scope of its competence, of record keeping, generation and sending/receiving correspondence and other information via electronic communication channels.
4.15. Implementation of the organization of maintaining regulatory and reference information related to the functions of the department.
4.16. Ensuring, within its competence, the protection of information constituting state secrets and other information of limited distribution.
4.17. Carrying out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, recording and use of archival documents generated during the activities of the department.
The assignment to the department of functions that are not within the competence of the department is not permitted.

To solve the tasks assigned to it, the scientific and technical department has the right to:
5.1. Request, in the prescribed manner, information (materials) from the structural divisions of the enterprise on issues within the competence of the department.
5.2. Create expert and working groups on issues of economic planning at the enterprise.
5.3. Conduct negotiations with third-party organizations within the limits of their competence in accordance with the established procedure, and sign contracts.
5.4. Use funds allocated to finance priority areas of economic development of the enterprise.
5.5. Organize, if necessary, an examination of targeted scientific, technical and innovative programs and projects.
5.6. Make proposals on issues within the competence of the department in the form of projects.

6. INTERACTION WITH STRUCTURAL DIVISIONS OF THE ENTERPRISE

6.1. In the process of production activities of the enterprise, the department interacts with the following structural divisions:

- ______________________________________________________________,
- ______________________________________________________________,
- ______________________________________________________________.

7. RESPONSIBILITY

7.1. The Head of the Department bears full responsibility for the quality and timeliness of fulfillment of the tasks and functions assigned to the department by these Regulations.
7.2. The degree of responsibility of other employees is established by job descriptions.
7.3. The head and other employees of the department are personally responsible for the compliance of the documents they prepare and transactions with correspondence with the legislation of the Russian Federation.

8. CRITERIA FOR EVALUATING THE DEPARTMENT’S ACTIVITIES

8.1. Timely and high-quality implementation of set goals and objectives.
8.2. High-quality performance of functional duties.

Head of Planning and Economic Department:
________________________________________
_________________/______________________

COURSE WORK

Subject: Operational production management

On the topic: “Organization of effective work of the planning and economic department of an enterprise. Formation of performance criteria"

ANNOTATION

Organization of effective work of the planning and economic department of the enterprise. Formation of performance criteria. Course work.

Chelyabinsk, 2012. - 28 s.

Bibliography - 15 titles.

The course work consists of two chapters.

The first chapter is devoted to the theoretical foundations of the work of the planning and economic department of an enterprise: tasks, functions, organization of work.

The second chapter analyzes the practical aspects of the effective work of the economic planning department, namely the formation of efficiency criteria.

INTRODUCTION

CHAPTER 1. THEORETICAL FOUNDATIONS OF THE WORK OF THE PLANNING AND ECONOMIC DEPARTMENT OF THE ENTERPRISE

1 Intra-company planning as the most important management function

2 Tasks and functions of the economic planning department

3 Organization of the work of the economic planning department

1 Formation of performance criteria

2Criteria for assessing the effective work of the economic planning department

CONCLUSION

LITERATURE

INTRODUCTION

The object of the course work is the planning and economic department of the enterprise.

The subject of the study of this work is the process of organizing the work of the economic planning department and its effectiveness.

) familiarization with the concept of intra-company planning;

) study of the functions and tasks of the economic planning department;

) study of the organization of work of the economic planning department;

) consideration of the process of forming performance criteria;

) analysis of criteria for assessing the effective work of the economic planning department.

Problem solving is carried out by sequential consideration of each paragraph of the work.

To write the course work, the literature of domestic authors was used, such as Mironova A.V., Ilyin A.P., Taburchak P.P., as well as Internet resources.

CHAPTER 1. THEORETICAL FOUNDATIONS OF THE WORK OF THE PLANNING AND ECONOMIC DEPARTMENT OF THE ENTERPRISE

1.1 Intra-company planning as the most important management function

The essence of planning is manifested:

In specifying the development goals of all companies and each division separately for a specified period.

Determination of the economic task, means and their achievement, timing and sequence of implementation.

Identification of material, labor and financial resources necessary to solve the assigned tasks.

Research work

Production and sales

The relationship between marketing and control.

The need and need for planning arise from the following:

Socialization of production.

Specialization and cooperation of production within the framework of public economics.

The presence of numerous structural divisions within the company.

Close intercompany ties with suppliers of raw materials, including a single technological process.

The requirements of NTP are to quickly take into account and master the latest achievements of science and technology.

Planning tasks:

Long-term planning should determine the overall strategic goals and directions of development of the company; for this, resources and stages for solving the assigned tasks are necessary.

Planning principles include:

1)Ranking of objects by degree of importance;

2)automation of the planning system;

)balance of the plan;

)continuity of strategic and tactical plans;

)application of scientific approaches and methods to planning;

)social orientation of the plan;

)providing feedback;

)economic feasibility of planned indicators;

)consistency of the plan with the parameters of the external environment;

)adaptability to the situation.

Types of planning:

Ø In terms of content - strategic, tactical and operational;

Ø On the subject of planning - target, funds planning, program, action planning;

Ø The form of execution is text and graphic;

Ø According to the form of functioning - global, contour, detailed;

Ø By terms - short-term, medium-term, long-term.

Ø According to the depth of planning - sales, production, procurement, investments, finance, personnel;

The following types of plan are also distinguished:

1)Financial plans - costs, production preparation, expenses and income plan, cash plan, balance sheet plan.

2)Structural and organizational - planning the location of the enterprise, planning production, planning the areas of activity of departments and sections.

1.2 Tasks and functions of the economic planning department

The tasks of the planning and economic department of the enterprise are:

1)formation of a unified economic policy of the organization based on the results of an analysis of the state and development trends of the industry to which the enterprise belongs;

2)improvement of the program for planning expenses for the activities of the enterprise, investment programs;

)formation and determination of the economic direction of the organization’s development in order to adapt its economic activities and management system to external and internal economic factors changing in market conditions;

)leadership in the preparation of draft current plans by divisions of the organization for all types of economic activities in accordance with orders from counterparties and concluded contracts;

)identification of unprofitable products, development of measures to remove these products from production;

)full (comprehensive) analysis of all types of activities of the organization;

)organization and coordination of research to determine the conditions for increasing the competitiveness of manufactured products and the development of appropriate measures based on the results obtained;

)preparation of proposals in specific areas of market research in order to determine the prospects for the development of the enterprise;

)statistical accounting of all production and technical and economic indicators of the organization’s work, systematization of statistical materials;

10)preparation of economic and statistical reporting within the established time limits;

11)development and communication to the structural divisions of the organization of projected production volumes in connection with funding volumes;

)development of standardized documentation, economic samples, implementation of automated information systems for processing planning and accounting documentation;

)development of methods, recommendations, normative and instructional documentation on issues of economics, remuneration, pricing policy, improvement of statistical reporting;

)organizing the exchange of experience in economic work, conducting seminars to improve the skills of employees of the financial and economic divisions of the organization and third-party enterprises.

The functions of the PEO include:

1.Economic planning and analysis of the economic state of the organization, as well as monitoring the implementation of economic legislation by the organization’s divisions;

2.Development and preparation for approval of draft prospective and retrospective plans for economic activity and development of the enterprise;

.Management of the preparation of medium-term and long-term comprehensive plans for production, financial activities, business plans of the company, coordination and coordination of their sections;

.Planning the volume of capital investments and operating funds to pay for equipment and inventory based on requests from the production and technical departments of the enterprise, as well as determining the limits of such capital investments and developing measures for the effective use of capital investments;

.Development of measures to increase labor productivity, increase production profitability, increase profits, reduce production and sales costs, eliminate losses and expenses;

.Preparation of proposals, justifications and calculations for the costs of R&D, capital repairs of fixed assets, communicating cost plans to the financial department;

.Determining the amount of costs for personnel retraining based on forecasts of personnel needs for the organization;

.Formation of the organization’s pricing policy and development of forecasts for the organization’s economic development in accordance with market needs;

.Development of planned technical and economic standards for material and labor costs, draft wholesale and retail prices for enterprise products, tariffs for work (services) taking into account supply and demand and in order to ensure the planned volume of profit.

.Drawing up standard cost estimates for products and monitoring the introduction into them of current changes in planned prices for the main types of raw materials used in production.

1.3 Organization of the work of the economic planning department

In the process of implementing tasks and performing its functions, the economic planning department interacts with various departments of the organization:

· with general accounting data necessary for economic planning, forecasting and analysis;

· with the department of the chief technologist on the issues of obtaining data necessary for economic planning, forecasting and analysis, projects of long-term and retrospective development plans and implementation of resource-saving technological processes;

with the department of logistics, sales, marketing of the organization and remuneration, legal department, etc.

The economic planning department is authorized to:

§ provide structural divisions of the organization with methodological instructions on economic calculations, accounting and planning, which are mandatory for execution by divisions;

§ request and receive from all structural divisions of the enterprise information that is necessary to perform the tasks assigned to the department;

§ represent on behalf of the enterprise on issues within the competence of the PEO in relations with state and municipal authorities, other enterprises, organizations, institutions;

§ check the correctness and validity of estimates, calculations, and other accounting and reporting documentation compiled by the structural divisions of the organization;

§ hold meetings and participate in meetings held at the enterprise on issues of production and economic activity of the enterprise;

§ involve, in the prescribed manner, specialists from structural divisions of the enterprise and experts from third-party organizations to participate in the consideration and implementation of work on issues within the competence of the department.

Mathematical support for automatic control systems includes the development of methods and algorithms for solving problems, working non-standard programs.

On this basis, automated control system in terms of operational planning allows:

A) use computer technology to calculate the formation of a production program and build a nomenclature-calendar plan, calculate calendar-scheduling standards and develop shop operational programs, build calendar plans-sections;

b) automate the process of processing reporting data, generate and receive analytical information that continuously displays the actual progress of the production process;

V) adjust operational programs and calendar schedules and carry out scientific forecasting of work completion on time;

G) accumulate systematic statistical data on the actual duration of cycles, labor intensity of work for the development of integrated normative and reference materials.

intra-company planning economic profitability

CHAPTER 2. PRACTICAL ASPECTS OF THE EFFECTIVE WORK OF THE PLANNING AND ECONOMIC DEPARTMENT OF THE ENTERPRISE

Consequently, the concept of efficiency ceases to be absolute and turns into a critical factor for this particular business at this particular stage of the enterprise (or one of its divisions).

An example of such a matrix is shown in Table 1.

Table 1 - Performance indicator matrix

IndicatorValueThe person who evaluates the indicatorPossible frequency of calculationUse optionsProfit remaining after taxation, interest and dividendsProfit remaining after taxes, which is affected by the levels of income, expenses, investments (depreciation)General Director, branch directors responsible for the income and expenditure parts of their budget Monthly, quarterly, annually Calculation of bonuses, self-financing reserve, obtaining loans, assessing the return on investment Profitability level (usually in percentage) Ratio of gross profit to total sales Heads of departments, business areas developing a product or service Annually, monthly, and also until the release of goods or technologically completed process To assess the prospects for product development, the impact of demand for a product or service, the impact of competition Personnel rotation Ratio of the total number of laid-offs for a period to the number of employees for the same period HR Director, heads of structural divisions of the company with a separate staffing table Monthly, quarterly, annually For assessment the impact of staff turnover on business results, forecasting the periods of the most active search for personnel, determining the loyalty of each category of employees, identifying hidden savings reserves, assessing the efficiency of the personnel apparatus Average sales volume Individual sales volume (in units, monetary units) of each seller Sales department, sales manager Daily, weekly , monthly, quarterly, annuallyPlanning the revenue side of the department's budget, measuring the performance of each person or department and, as a result, distributing the bonus fund, identifying seasonality The ratio of the turnover periods of receivables and payables (as well as each of the periods separately) The ratio of the average payment period by the buyer to the average payment deadlines by the supplier Customer service department, financial department, commercial department, sales department Monthly, quarterly, annually Planning cash flows and cash gaps, obtaining loans, calculating deferred payments under contracts, establishing discounts for early payment, identifying internal sources of financing - these are not just indicators of the performance of each department and the enterprise as a whole, but also a system of indicators that reflect the critical points of a particular business.

Of the entire table presented, perhaps only the last column - the turnover indicator - can be classified as efficiency parameters.

To start developing and implementing KPIs, you can use one of two options:

Option 2 is to proceed from a comprehensive analysis of the enterprise’s performance, i.e., take each group of performance indicators and “link” specific structures to them.

Therefore, during development, someone must act as a focal point to ensure that all KPIs are consistent with each other.

In addition, the introduction of such an approach makes it possible to develop an effective remuneration system, since it fully measures the achievement of set goals.

2.2 Criteria for assessing the effective work of the planning and economic department of an enterprise

ü turnover of all types of working capital;

ü relative savings of resources (presence or absence);

ü change in cost level by 1 rub. products;

ü capital productivity;

ü labor productivity;

ü payback period of investments, profitability of specific types of financial investments.

Let's look at each criterion in more detail:

= (Co* D)/T

where O is the duration of one revolution;

C0 - balances (annual average or at the end of the upcoming (reporting) period), rub.;

T - volume of commercial products (at cost or in prices), rub.;

D - number of days in the reporting period.

The turnover ratio shows the number of turnovers made by working capital (for half a year, quarter), and is determined by the formula:

Ko = T / Co

where Ko is the turnover ratio, i.e. the number of revolutions.

3. The most general indicator of product cost, expressing its direct connection with profit, is the level of costs per 1 ruble of marketable products:

Costs per 1 ruble TP = Salary/TP

where Z is the total amount of production costs,

TP - commercial products.

F = T /OF initial

where T is the product produced,

OFprimary - cost of fixed assets.

If the enterprise operates successfully, then the capital productivity indicator tends to increase.

The indicator of the level of capital productivity, or rather its deviation, is one of the main reasons for revising the production plan and its adjustment by the economic planning department.

5. Labor productivity is a characteristic of the effectiveness of productive activities over a certain period of time.

Productivity levels can be measured using output and labor intensity.

Output:

Volume of products produced - working time costs

The inverse indicator is labor intensity (t):

The payback period is the duration of the period from the initial moment to the moment of payback. The starting point is usually the beginning of the first step or the beginning of operational activities. The formula for calculating the payback period is:

Io/ CFсг

where PP is the payback period of investments (years), o is the initial investment. r is the average annual cost of cash receipts from the implementation of the investment project.

The discrepancy between the above indicators and the planned ones, sudden unplanned changes - all this indicates the ineffective work of the economic planning department.

CONCLUSION

The purpose of the course work research was to study the organization of effective work of the planning and economic department of an enterprise.

So, the purpose of the study has been achieved. The problems have been solved.

LITERATURE

1.Alekseeva M. M. Planning the activities of the company: Textbook. - M.: Finance and Statistics, 2009.

2.Blyakhman L.S. Economics of the company: Textbook / L.S. Bryakhman - St. Petersburg, 2005. - 279 p.

.Bukhalkov M.I. In-house planning: Textbook. A manual for universities. - M.: Infa-M, 2007.

.Goremykin V.A. Enterprise planning: Textbook. - M.: Filin, 2005.

.Ilyin A.I. Planning at the enterprise: Proc. allowance. at 2 p.m. ch1. Strategic planning. - M.: Higher School, 2010.

.Kaznachevskaya G.B. Management: Uch. village - Rostov-on-Don: Phoenix, 2004

.Kovalev V.V. Analysis of the economic activities of an enterprise: Textbook. - M.: Prospekt, 2006

.Mironova, A.V. The essence of the process of intra-company planning at modern industrial enterprises/A. V. Mironova // Bulletin of MSTU. -2006.-No.4.-P.647-650.

.Pashigoreva, G.I. Management accounting and analysis systems. / G.I. Pashigoreva, O. S. Savchenko. - St. Petersburg: Peter, 2003.

10.Porshneva A.G. Organization management: Textbook. - M.: Infra-M, 2000.

11.Safronov N.A. Economics of an organization (enterprise): Proc. A manual for universities. - M.: Economist, 2004.

.Taburchak, P.P. Strategic management: Textbook. manual for universities / P.P. Taburchak, Yu.A. Doroshenko - St. Petersburg: Khimizdat, 2005.

13.www.peo.su

Send your good work in the knowledge base is simple. Use the form below

Similar documents

2.1 Functions of the planning and economic department