science-review.ru
Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503
ISSN 2500-3410
ПИ №ФС77-57503
PERFECTION OF TACTICAL PLANNING ON INDUSTRIAL ENTERPRISES
225 KB
Authorial determination of the tactical planning on enterprises is given, the key divisions of summary tactical plan are distinguished, the basic lacks of this process are educed on domestic enterprises: productive and expense going near planning, weak intercommunication of functional aspects of activity of enterprise, strategic and tactical planning etc. Methodical recommendations were worked out on perfection of process of the tactical planning on enterprises. Firstly, it is suggested to complement tactical plans the structure of budgets for more careful tying up of different parties of activity of enterprise. Secondly, technology over of planning of budget of cash flow is brought as one of key in a structure budgets. Thirdly, for integration of the strategic and tactical planning the use of the balanced system of indexes is offered, a simplified example of her forming is made. Fourthly, some aspects of perfection of planning process are distinguished on an enterprise on the whole, in particular, the necessity of more careful development of plan of marketing, reduction of step and cycle of planning, introduction of the sliding and multiple planning is marked, transition from reactive approach of planning to interactive planning.