System of complex planning at industrial enterprises

The subject of research is theoretical and practical aspects of the formation of a comprehensive
planning system in industrial enterprises.
The purpose of the study is to form a comprehensive planning system at industrial enterprises,
to determine the form of organization of this planning.
Research methods. In the process of writing the article, the following methods were used:
abstract–logical, systematization and grouping.
Results of work. As a result of the research, the current approaches of scientists to planning in
enterprises as a scientific field of research were summarized.
The stages of formation of the planning system at industrial enterprises are determined. It is proposed
to divide the planning system at the enterprises into a number of subsystems: target, functional,
providing. It is noted that the goals of the planning system are determined in the process of forming
the development strategy of the business entity, functional planning – in the process of determining
the policy of the industrial enterprise, and security planning – in the process of determining tactics.
The scientific article presents the main areas of planning in the proposed system, which include:
determining the main purpose of the enterprise and the tree of goals of units; transformation of
selected strategic goals into a system of financial and non–financial strategically oriented indicators;
production program planning;
calculation of the company’s needs for resources needed to implement the production program;
income and expense planning; planning of economic indicators of the enterprise; innovation development
planning.
The main differences of the proposed integrated planning system from the current planning systems
are highlighted. The form of the organization of planning at the industrial enterprise is outlined.
The necessary list of documents for the functioning of the planning system is proposed: regulations
on planning at the enterprise, job descriptions for managers and specialists, instructions for assessing
the effectiveness of the work on the established indicators.
Field of application of results. Business economics, finance, management.
Conclusions. As a result of the study of integrated planning in industrial enterprises, it was determined
that high–quality planning is a tool to achieve goals while ensuring maximum efficiency of resource
use. Taking into account the functioning of industrial enterprises in an unstable market environment, екthe
article proposes the stages of formation of a comprehensive planning system and identifies the
main directions of planning in the proposed system. The study allowed to outline the form of planning
organization, the use of which will support the system of staff involvement in enterprise management. In
general, the use of the proposed planning system in industrial enterprises will set reasonable objectives
for each production unit and participant in the production process, be able to accurately assess the need
for loans and investments, improve integrated interaction of production, management and service units,
achieve timely adjustment of plans , to enable significant savings of material, labor, capital resources of
the enterprise through the use of optimization methods and forms of planning.