Criteria for evaluating the effective work of the planning and economic department of the enterprise. Organization of effective work of the planning and economic department of the enterprise. Formation of efficiency criteria Functions of the planning and economic department

COURSE WORK

Subject: Operational production management

On the topic: Organization effective work planned economic department enterprises. 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 p.

The bibliography includes 15 references.

The term paper consists of two chapters.

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

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

INTRODUCTION

1 Internal planning as a critical management function

2 Tasks and functions of the planning and economic department

3 Organization of work of the planning and economic department

CHAPTER 2. PRACTICAL ASPECTS OF EFFICIENT WORK OF PLANO-ECONOMIC DEPARTMENT OF THE ENTERPRISE

1 Formation of performance criteria

2 Criteria for evaluating the effective work of the planning and economic 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 activity... Planning functions in areas such as planning the activities of a single business unit and planning business relations. Planning, as the central link in management, encompasses a system of principles, methods, forms and techniques for regulating the market mechanism in the use of limited resources in order to increase the competitiveness of an economic entity.

The essence of planning in a market economy lies in the scientific substantiation at enterprises of the future economic goals of their development and forms of economic activity, the choice of the best schemes for their implementation, based on the most complete identification of the types, volumes and timing of goods required by the market, the performance of work and the provision of services and the establishment of such indicators of their production, distribution and consumption, which, with the 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 planning and economic department. This determines the relevance of the topic. term paper.

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

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

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

) familiarization with the concept of intrafirm planning;

) study of the function, tasks of the planning and economic department;

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

) consideration of the process of forming performance criteria;

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

The solution of problems is carried out by sequential consideration of each paragraph of the work.

To write a term paper, 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 BASIS OF WORK PLANO-ECONOMIC DEPARTMENT OF THE ENTERPRISE

1.1 Internal planning as a critical management function

A plan is an official document that reflects the forecast for the development of an organization in the future, intermediate and final tasks, goals facing it and individual departments; coordination mechanism current activities and resource allocation; contingency strategy.

The essence of planning is manifested:

In concretizing the development goals of all firms 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 for solving the assigned tasks.

Thus, the goal of planning, as a management function, is to strive in advance to take into account, 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:

Research work

Production and distribution

The relationship of marketing with control.

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

The need and need for planning results from the following:

Socialization of production.

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

The presence of numerous structural units within the firm.

Close interfirm relations with suppliers of raw materials, including a single technological process.

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

Planning tasks:

Prospective planning should determine the general strategic goals and directions of the firm's development, resources are needed for this and the stages of solving the assigned tasks.

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

The planning principles include:

1) Ranking of objects according to the degree of importance;

2) automation of the planning system;

) balance of the plan;

) the continuity of strategic and tactical plans;

) application of scientific approaches and methods to planning;

) social orientation of the plan;

) providing feedback;

) the economic feasibility of the planned indicators;

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

) adaptability to the situation.

Planning types:

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

By the degree of coverage: - general and specific;

By the form of execution - text and graphic;

By the form of functioning - global, outline, detailed;

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

By the depth of planning - sales, production, procurement, investments, finance, personnel;

The following types of plan are also distinguished:

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

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

1.2 Tasks and functions of the planning and economic department

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

The leadership of the planning and economic department is as follows: the department is headed by the head of the planning and economic department, who is appointed to the position by order of the director of the enterprise. The head of the planning and economic department has one or several deputies. The duties of the deputy are determined by the head of the IEE. The deputy and heads of structural divisions as part of the planning and economic department, other employees of the department are appointed and dismissed by order of the director of the enterprise on the proposal of the head of the planning and economic department.

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

The department includes structural divisions, groups of specialists. The head of the planning and economic department distributes responsibilities between the department employees and approves them job descriptions.

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

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

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

) the formation and determination of the economic direction

COURSE WORK

Subject: Operational production management

On the topic: “Organization of effective work of the planning and economic department of the 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 p.

The bibliography includes 15 references.

The term paper consists of two chapters.

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

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

INTRODUCTION

CHAPTER 1. THEORETICAL BASIS OF WORK PLANO-ECONOMIC DEPARTMENT OF THE ENTERPRISE

1 Internal planning as a critical management function

2 Tasks and functions of the planning and economic department

3 Organization of work of the planning and economic department

1 Formation of performance criteria

2 Criteria for evaluating the effective work of the planning and economic 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 areas such as planning the activities of a single business unit and planning business relations. Planning, as the central link in management, encompasses a system of principles, methods, forms and techniques for regulating the market mechanism in the use of limited resources in order to increase the competitiveness of an economic entity.

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

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

) familiarization with the concept of intrafirm planning;

) study of the function, tasks of the planning and economic department;

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

) consideration of the process of forming performance criteria;

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

The solution of problems is carried out by sequential consideration of each paragraph of the work.

To write a term paper, 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 BASIS OF WORK PLANO-ECONOMIC DEPARTMENT OF THE ENTERPRISE

1.1 Internal planning as a critical management function

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

The essence of planning is manifested:

In concretizing the development goals of all firms 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 for solving the assigned tasks.

Research work

Production and distribution

The relationship of marketing with control.

The need and need for planning results from the following:

Socialization of production.

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

The presence of numerous structural divisions within the firm.

Close interfirm relations with suppliers of raw materials, including a single technological process.

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

Planning tasks:

Prospective planning should determine the general strategic goals and directions of the firm's development, resources are needed for this and the stages of solving the assigned tasks.

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

The planning principles include:

1)Ranking of objects according to the 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.

Planning types:

Ø By content - strategic, tactical and operational;

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

Ø By the form of execution - text and graphic;

Ø By the form of functioning - global, outline, detailed;

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

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

The following types of plan are also distinguished:

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

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

1.2 Tasks and functions of the planning and economic department

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

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

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

2)improvement of the cost planning program for the implementation 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 changing in market conditions economic factors;

)guidance in the preparation of draft current plans by divisions of the organization for all types of economic activities in accordance with orders of 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 products and the development of appropriate measures based on the results obtained;

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

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

10)preparation of economic and statistical reports on time;

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

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

)development of methods, recommendations, regulatory and instructional documentation on the economy, wages, pricing policy improving statistical reporting;

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

The functions of PEO include:

1.Economic planning and analysis of the economic condition of the organization, as well as control over the implementation of the legislation in the field of economics by the organization's divisions;

2.Development and preparation for approval of projects of long-term and retrospective plans for economic activity and enterprise development;

.Leading the preparation of mid-term and long-term integrated production plans, financial activities, business plans of the company, coordination and linking of their sections;

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

.Development of measures to increase labor productivity, increase the profitability of production, increase profits, reduce costs for production and sale of products, eliminate losses and costs;

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

.Determination of the volume of expenses for retraining of personnel based on forecasts of personnel needs for the organization;

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

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

.Drawing up normative cost estimates for products and monitoring the introduction of current changes in the planned and estimated prices for the main types of raw materials, materials that are used in production.

1.3 Organization of work of the planning and economic department

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

All services of the enterprise, both production and functional, are involved in planning their activities. In workshops and departments, economic planning bureaus or professional groups... The structure of the economic planning 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. Each enterprise independently chooses the structure of its planning and economic bodies.

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

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

· with the main accounting department of the data necessary for economic planning, forecasting and analysis;

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

· 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 the introduction of resource-saving technological processes;

with the department of material and technical supply, sales, marketing organization and remuneration, legal department etc.

The Economic Planning Department is authorized to:

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

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

§ independently carry out correspondence on economic planning and statistical reporting, as well as on other issues that fall 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 related to the competence of the PEO, in relations with state and municipal bodies, other enterprises, organizations, institutions;

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

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

§ involve in established order specialists of structural divisions of the enterprise, experts outside organizations to participate in the review and performance of work on issues within the competence of the department.

However, despite the breadth of the rights of the planning and economic 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 fulfill the tasks and functions assigned to the department, for organizing the operational and high-quality preparation and execution of documents in the department, for maintaining office work in accordance with current regulations and instructions, as well as for the use of information by the employees of the department strictly for official purposes, the timeliness and quality of execution of documents and orders of the management of the enterprise, for creating conditions for the production activities of the employees of the department.

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

The tasks of developing optimal production plans, ranging from promising ones and including shift-daily, operational accounting and dispatch control of production, find the most effective solution in the conditions of automated production control systems (ACS). ACS covers and connects all the functions of management and production planning based on the improvement of organizational management methods, the use of economic and mathematical methods and high-speed computing, as well as modern means accumulation, processing, display and transmission of information.

Implementation of automated control systems requires streamlining information base, development of documentation and workflow, creation of a normative economy. Regulatory and other relatively permanent production information, appropriately encrypted, is stored in the CC in a card index of normative and reference information on electronic media.

If, in the process of planned calculations, it becomes necessary to use intermediate or final results of one calculation in others, it should be ensured that these results are displayed on electronic media, which also enter the computer center's card index. Thus, the coordination of information flows of subsystems is ensured, i.e., documentary and normative unity and connection of the effective and initial data in the complex of planned calculations.

The mathematical support of the automated control system includes the development of methods and algorithms for solving problems, working non-standard programs.

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

a) use computer technology to calculate the formation production program and construction of a nomenclature-calendar plan, calculation of calendar-planning standards and development of shop operating programs, construction of calendar plans-sections;

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

v) adjust operational programs and calendar charts and carry out scientific forecasting of work performance on time;

G) to accumulate systematized statistical data on the actual duration of cycles, labor intensity of work for the development of consolidated regulatory and reference materials.

Automation and mechanization of planning, accounting and regulation dramatically increases 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.

intercompany planning economic profitability

CHAPTER 2. PRACTICAL ASPECTS OF EFFICIENT WORK OF PLANO-ECONOMIC DEPARTMENT OF THE ENTERPRISE

Western management lays the value approach in the basis of business management, which says: “Everyone should bring value. Whoever does not 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 work of one enterprise may well be positive for another, if they are in different conditions(other market, stage of development of the company, personnel, degree of management training, etc.). In addition, specific goals and objectives for one organization are a long passed stage, and for another, on the contrary, 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 start developing indicators that determine the performance of a 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 subdivision is created, then the first question must be asked: why is this or that department, workshop, subdivision, employee needed? That is, what are the managerial expectations from their work? After answering the first question, the second immediately arises: how to measure the quality of work, its effectiveness?

And here the system of economic KPI indicators, designed to evaluate the activities of everyone, and not only in the context of the achieved positive result, but also from a critical standpoint.

At the same time, for each performance indicator, a certain matrix is created that describes the indicator itself, the object of reflection, the possibility of the periodicity of the calculation and the purpose of the calculation.

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

Table 1 - Matrix of performance indicators

Indicator Value Person who assesses the indicator Possible frequency of calculation Cases of use Profit remaining after tax, interest and dividends Profit remaining after taxes, which is affected by the levels of income, expenses, investments (depreciation) General Director, directors of branches responsible for the revenue and expenditure side 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, lines of business developing a product or service Annually, monthly, and also until the release of goods or a technologically completed process To assess the prospects for product development, the impact of demand on a product or service, the impact of competition employees of the company's structural divisions 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 effectiveness of the staffing staff Average sales Individual sales (in units, monetary units) of each seller Sales department, sales manager Daily, weekly, monthly, quarterly, annually Planning the revenue side of the budget of the department, measuring the efficiency of each person or department and, as a result, the distribution of the bonus fund, identifying seasonality The ratio of turnover periods of receivables and payables (as well as and each of the periods separately) The ratio of the average due date of the buyer to the average payment due to the supplier Customer service, finance, sales department, sales department Monthly, quarterly, annually Planning cash flows and cash gaps, obtaining loans, calculating deferred payments under contracts, setting discounts for early payment, identifying internal sources of funding - these are not just performance indicators of each division 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 are not, in themselves, performance criteria. So, for example, the indicator "profit remaining after taxation, interest and dividends", like any profit, is not in itself an indicator of the efficiency of the organization, 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, in the calculation of which profit is used, which in itself does not reflect efficiency.

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

It should be noted that the rate of staff turnover can hardly be attributed to performance indicators, since the “turnover” of personnel can be a positive factor as well. In general, setting 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 the real indicators of the efficiency of the use of labor resources.

But if we assume that the number of dismissed (quit) employees negatively characterizes the work of the HR director (given that his duties, on the contrary, include detaining people at the enterprise by all possible ways) and is critical for the work of another enterprise, then, of course, for the personnel service this will be an indicator of the efficiency of the entire unit. However, if we talk specifically about the indicators of the efficiency of the use of 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 the comparison with the costs of these sales. But if an enterprise has just entered the market and is in the stage of expansion, 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, perhaps only the last column - the turnover indicator - can be attributed to the efficiency parameters.

To start developing and KPI implementation, you can use one of two options:

Option 1 - proceed from organizational structure organizations, answering the question about the goals (they must be spelled out in the Regulations on departments, divisions, etc.) for each division.

Option 2 - proceed from integrated analysis the efficiency of the enterprise, that is, take each group of performance indicators and "tie" specific structures to them.

At the same time, each performance group can add its own indicators that are critical for the enterprise (or department) at this stage. For example, as noted above, sales growth can be critical for an organization at a given time span, regardless of the cost of those sales. Or capital productivity may not be a criterion for assessing the work of an enterprise, when it has doubled or tripled the volume of fixed assets and is ready several times a year to completely renew the equipment park, just to achieve a specific strategic goal: to win a certain market share by the target date, flooding the market with your products at any cost.

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

Determination of critical business factors is a team work, complex. All players must meet a specific professional level... The KPIs of one department should not conflict with the indicators of another (for example, if one department sees its task to increase labor productivity precisely by reducing the number of employees, and the other is to keep the company's personnel at the achieved level by all means, then this, of course, is a conflict of interest).

Consequently, during development, someone must play the role of a focal point for bringing all KPIs into a state of consistency with each other.

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

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

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

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

If the statute on the planning and economic department of the enterprise defines the goal "Increasing the efficiency of the use of all types of enterprise resources", then the criteria for assessing the effective work of this department will be at least:

ü turnover of all types working capital;

ü relative saving of resources (presence or absence);

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

ü return on assets;

ü labor productivity;

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

Let's consider each criterion in more detail:

1. The turnover of working capital is the duration of one complete circulation of funds, from the first to the third phase. The faster the circulating assets go through these phases, the more products the enterprise can produce with the same amount of circulating assets. In different business entities, the turnover of working capital is different, since it depends on the specifics of production and the conditions for selling products, on the features in the structure of working capital, the company's solvency and other factors.

The calculation of the turnover of working capital can be carried out both according to plan and in fact. Planned turnover can be calculated only for standardized working capital, actual - for all working capital, including non-standardized ones. Comparison of the planned and actual turnover reflects the acceleration or deceleration of the turnover of normalized working capital. With the acceleration of turnover, the current assets are released from the turnover, with a slowdown, there is a need for additional involvement of funds into the turnover. The turnover can be determined both general and private. The duration of one turnover in days is determined based on the formula:

= (Co * D) / T

where O is the duration of one revolution;

С0 - balances (average annual or at the end of the forthcoming (reporting) period), rubles;

T - volume marketable products(at cost or in prices), rubles;

D - number of days in reporting period.

The turnover ratio shows the number of revolutions made by circulating assets (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.

The total turnover characterizes the intensity of the use of circulating assets in general for all phases of the circulation, without reflecting the peculiarities of the circulation of individual elements or groups of circulating assets. In the indicator of total turnover, the process of improving or slowing down the turnover of funds in individual phases is leveled.

Relative saving of resources (presence or absence) is an economy that characterizes a decrease in the actual consumption of resources in relation to their planned level of consumption, taking into account the fulfillment of the plan for the volume of production (or its dynamics in the reporting period compared to the baseline. It is determined by subtracting the size of the actual consumption of specific types resources from their consumption according to the plan (or in the base period), adjusted for the index (level) of the plan fulfillment in terms of the volume of production (or taking into account the dynamics in comparison with 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 the planned rates (report in the base period).

3. The most generalizing indicator of the cost of production, expressing its direct relationship with profit, is the level of costs per 1 ruble of marketable output:

Costs for 1 rub TP = W / TP

where З - the total amount of production costs,

TP is a commercial product.

Direct influence on the change in the level of costs for 1 rub. marketable products are rendered by factors that are in direct functional connection with it: a change in the volume of output, its structure, a change in the level of prices for products, a change in the level of specific variable costs, change in the amount of fixed costs.

The deviation of the level of costs for 1 ruble of commercial 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 revising the plan and eliminating these deviations of the PEO.

4. The rate of return on assets illustrates the volume of marketable or gross output in relation to the value of the company's fixed assets. Return on assets shows how much production the company produces for each unit of the value of fixed assets that have been invested in it. The basic formula for return on assets (F) is as follows:

F = T / OF initial.

where T is the manufactured product,

OF first. - the cost of fixed assets.

If the enterprise is operating successfully, then the rate of return on assets tends to increase.

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

5. Labor productivity - a characteristic of the efficiency of productive activities over a certain period of time.

The level of productivity can be measured using indicators of production and labor intensity.

Production:

The volume of products - costs working time

The inverse indicator is labor intensity (t):

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

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 operating activities... The formula for calculating the payback period is:

Io / CFсг

where РР - investment payback period (years), о - initial investment; г - average annual cost of cash receipts from the investment project implementation.

The profitability of financial investments is a relative indicator that indicates what percentage the ruble of the invested funds brings for a certain period. In the very general view the rate of return can be defined as the ratio of the result obtained to the costs that brought given result... The high profitability of financial investments speaks for the high-quality and effective work of the planning and economic department for the analysis of the investment market and the successful forecasting of its development.

The inconsistency of the above indicators with the planned ones, abrupt unplanned changes - all this indicates the ineffective work of the planning and economic department.

CONCLUSION

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

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

The economic planning department draws up a plan of 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, examines the most strategic, promising issues of the organization's development, draws up a plan of organizational measures and monitors its implementation, develops and adjusts long-term and current plans based on the results of the analysis.

The organization of the effective work of the PEO depends on the quality work of the employees during the development guidelines, plans, forecasts, from the activity of PEO interaction with other departments of the organization, from the automation system when working with various indicators (update rate) when analyzing deviations.

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

So, the goal of the study has been achieved. The tasks have been solved.

LITERATURE

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

2.Blyakhman L.S. Economy of the company: Tutorial/ L.S. Bryakhman - SPb., 2005 .-- 279 p.

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

.Goremykin V.A. Planning in the Enterprise: A Textbook. - M .: Filin, 2005.

.Ilyin A.I. Planning in the enterprise: Textbook. allowance. at 2 o'clock h1. Strategic planning... - M .: Higher school, 2010.

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

.V.V. Kovalev Analysis of the economic activity of the enterprise: Textbook. - M .: Prospect, 2006

.Mironova, A.V. The essence of the process of intrafirm planning in modern industrial enterprises / A. V. Mironova // Bulletin of MSTU. -2006.-No. 4.-С.647-650.

.Pashigoreva, G.I. Systems management accounting and analysis. / G.I. Pashigoreva, O.S. Savchenko. - SPb .: Peter, 2003.

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

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

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

13.www.peo.su

Www.profiz.ru

Www.hr-portal.ru

Supervises the work on economic planning at the enterprise, aimed at organizing rational economic activity in accordance with the needs of the market and the possibilities of obtaining the necessary resources, identifying and using production reserves in order to achieve the highest efficiency of the enterprise. Leads the preparation of projects of current plans by the divisions of the enterprise for all types of activities in accordance with orders of consumers of products, works (services) and concluded contracts, as well as justifications and calculations for them. Participates in the development of the company's strategy in order to adapt its economic activities and management system to the changing external and internal economic conditions in the market. Supervises the preparation of mid-term and long-term comprehensive plans for production, financial and commercial activities(business plans) of the enterprise, coordinates and mutually links all their sections. Ensures the delivery of planned targets to the divisions of the enterprise.

Organizes the development of progressive planned technical and economic standards for material and labor costs, projects of wholesale and retail prices for the company's products, tariffs for work (services), taking into account supply and demand and in order to ensure the planned amount of profit, drawing up standard cost estimates of products and monitoring them the current changes in the planned and estimated prices for the main types of raw materials, materials and semi-finished products used in production, the estimated cost of marketable products. Provides preparation of opinions on projects of wholesale prices for products supplied to the enterprise. Supervises the implementation of a comprehensive economic analysis of all types of enterprise activities and the development of measures for the effective use of capital investments, material, labor and financial resources, increasing the competitiveness of manufactured products, labor productivity, reducing production costs and selling products, increasing the profitability of production, increasing profits, eliminating losses and overhead.

It organizes control over the implementation of planned targets by the divisions of the enterprise, as well as statistical accounting for all production and technical and economic indicators of the enterprise, the preparation of periodic reports on time, the systematization of statistical materials. Prepares proposals on specific areas of market research in order to determine the prospects for the development of the enterprise, coordinates research aimed at increasing the efficiency of its production and economic activities. Together with the accounting department, it provides methodological guidance and organization of work on accounting and analysis of the results of production and economic activities, the development of rational accounting documentation. Provides the development of methodological materials for the technical and economic planning of the activities of the divisions of the enterprise, the calculation economic efficiency introducing new technology and technology, organizational and technical measures aimed at increasing the competitiveness of products, works (services). Organizes the development of unified planning documentation, economic standards, the introduction of mechanized and automated processing of planned and accounting information. Supervises the employees of the department.

Must know

The head of the planning and economic department should know:

legislative and regulatory legal acts regulating production, economic and financial and economic activities
methodological materials concerning the economy of the enterprise
strategy and development prospects of the enterprise
industry development prospects
profile, specialization and features of the structure of the enterprise
state and development prospects of the sales market for products, works (services)
organization of the development of long-term and current plans for the production and economic activities of the enterprise
the procedure for developing business plans
system of economic standards and indicators of the enterprise
organization of statistical accounting, planning and accounting documentation, terms and procedure for drawing up reports
methods of economic analysis of indicators of production and economic activity of the enterprise and its divisions
the procedure for determining the cost of marketable products, developing standards for material and labor costs, wholesale and retail prices
methods for determining the economic efficiency of the introduction of new equipment and technology, measures to increase the competitiveness of products, improve the organization of labor and management
domestic and Foreign experience rational organization of the economic activity of an enterprise in a market economy
economics and organization of production, labor and management
basics of production technology
computer facilities, communications and communications
fundamentals of labor legislation
rules and regulations of labor protection

Qualification requirements

Higher professional (economic or engineering and economic) education and work experience in the specialty in the field of economic planning for at least 5 years.

Single qualification handbook positions of managers, specialists and other employees (TSA), 2019
Qualification handbook of positions of managers, specialists and other employees
Sections " Industry-wide qualification characteristics of positions of workers employed in enterprises, institutions and organizations" and " Qualification characteristics positions of workers employed in research institutions, design, technological, design and survey organizations", Approved by the Resolution of the Ministry of Labor of the Russian Federation of 08.21.1998 N 37
(as amended on 05/15/2013)

Head of the Planning and Economic Department

Job responsibilities. Supervises the work on economic planning at the enterprise, aimed at organizing rational economic activity in accordance with the needs of the market and the possibilities of obtaining the necessary resources, identifying and using production reserves in order to achieve the highest efficiency of the enterprise. Leads the preparation of projects of current plans by the divisions of the enterprise for all types of activities in accordance with orders of consumers of products, works (services) and concluded contracts, as well as justifications and calculations for them. Participates in the development of the company's strategy in order to adapt its economic activities and management system to the changing external and internal economic conditions in the market. Supervises the preparation of mid-term and long-term comprehensive plans for production, financial and commercial activities (business plans) of the enterprise, coordinates and mutually links all their sections. Ensures the delivery of planned targets to the divisions of the enterprise. Organizes the development of progressive planned technical and economic standards for material and labor costs, projects of wholesale and retail prices for the company's products, tariffs for work (services), taking into account supply and demand and in order to ensure the planned amount of profit, drawing up standard cost estimates of products and monitoring them the current changes in the planned and estimated prices for the main types of raw materials, materials and semi-finished products used in production, the estimated cost of marketable products. Provides preparation of opinions on projects of wholesale prices for products supplied to the enterprise. Supervises the implementation of a comprehensive economic analysis of all types of enterprise activities and the development of measures for the effective use of capital investments, material, labor and financial resources, increasing the competitiveness of manufactured products, labor productivity, reducing production costs and selling products, increasing the profitability of production, increasing profits, eliminating losses and overhead. It organizes control over the implementation of planned targets by the divisions of the enterprise, as well as statistical accounting for all production and technical and economic indicators of the enterprise, the preparation of periodic reports on time, the systematization of statistical materials. Prepares proposals on specific areas of market research in order to determine the prospects for the development of the enterprise, coordinates research aimed at increasing the efficiency of its production and economic activities. Together with the accounting department, it provides methodological guidance and organization of work on accounting and analysis of the results of production and economic activities, the development of rational accounting documentation. Provides the development of methodological materials on the technical and economic planning of the activities of the divisions of the enterprise, the calculation of the economic efficiency of the introduction of new equipment and technology, organizational and technical measures aimed at increasing the competitiveness of products, works (services). Organizes the development of unified planning documentation, economic standards, the introduction of mechanized and automated processing of planned and accounting information. Supervises the employees of the department.

Must know: legislative and regulatory legal acts governing production and economic and financial and economic activities; methodological materials related to the economy of the enterprise; strategy and development prospects of the enterprise; industry development prospects; profile, specialization and features of the structure of the enterprise; the state and development prospects of the sales market for products, works (services); organization of the development of long-term and current plans for the production and economic activities of the enterprise; the procedure for developing business plans; the system of economic standards and indicators of the enterprise; organization of statistical accounting, planning and accounting documentation, terms and procedure for drawing up reports; methods of economic analysis of indicators of production and economic activities of the enterprise and its divisions; the procedure for determining the cost of marketable products, developing standards for material and labor costs, wholesale and retail prices; methods for determining the economic efficiency of the introduction of new equipment and technology, measures to increase the competitiveness of products, improve the organization of labor and management; domestic and foreign experience in the rational organization of the economic activity of an enterprise in a market economy; economics and organization of production, labor and management; basics of production technology; computer facilities, communications and communications; fundamentals of labor legislation; rules and regulations of labor protection.

Qualification requirements. Higher professional (economic or engineering and economic) education and work experience in the specialty in the field of economic planning for at least 5 years.

ü turnover of all types of circulating assets;

ü relative saving of resources (presence or absence);

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

ü return on assets;

ü labor productivity;

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

Let's consider each criterion in more detail:

where O is the duration of one revolution;

С0 - balances (average annual or at the end of the forthcoming (reporting) period), rubles;

T is the volume of commercial products (at cost or in prices), rubles;

D - the number of days in the reporting period.

The turnover ratio shows the number of revolutions made by circulating assets (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 generalizing indicator of the cost of production, expressing its direct relationship with profit, is the level of costs per 1 ruble of marketable output:

Costs for 1 rub TP = W / TP

where З - the total amount of production costs,

TP is a commercial product.

Direct influence on the change in the level of costs for 1 rub. marketable products are provided by factors that are in direct functional connection with it: a change in the volume of output, its structure, a change in the level of prices for products, a change in the level of unit variable costs, a change in the amount of fixed costs.

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 ...

Assessment of production and financial results of a construction organization and determination of its profitability
The object of the research is the contracting - construction organization. The subject of the research is the main results of production and economic activities. Purpose of the courses ...

Production function and technical performance
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 the economic activity and behavior of individual subjects ...