Working curriculum of the course

2) frequencies of use of separate details and knots;

3) otlazhennost of the mechanism of supply of guarantee workshops necessary number of spare parts.

Advertisement. the Positive side of advertizing is that it can involve the big and geographically scattered market. The negative side consists that as all advertizing messages are standardized, they don't have enough flexibility.

The developed advertizing plan should contain the following information:

1) the established purposes;

2) the established responsibility;

3) detailed budget of advertizing;

4) the developed advertizing subjects, the general for all organization;

5) the chosen advertizing medium;

6) offered decisions on:

а) to contents of the message (roller);

б) to work graphics;

в) to a place of announcements in transfer or the printing edition;

г) to other conditions;

7) term during which there will be an advertizing.

Formation of public opinion («Public relations»). In respect of marketing also it should be given particular attention to public opinion about the organization and its production (services) and according to ways of its formation. Tasks of service "Public relations" are:

1) systematic creation of the favorable relation to firm of broad masses of the population;

2) implementation of trading presentation;

3) carrying out institutional advertizing;

4) rendering of consulting services with issue of offers to the guide to questions of public recognition of firm, its position in the market and image.

Development of the budget of marketing. The simplest way of definition of the budget consists in the following:

1) the total amount of the market on each of the goods the next year is estimated;

2) the forecast of a share of firm in this market taking into account the planned marketing actions becomes;

3) the sales volume, expenses and profit on each of the goods are estimated;

4) the difference between planned (without marketing actions) is defined by profit and the profit received as a result of an assessment;

5) the part of this difference (usually 50 %) belongs in the marketing budget;

6) the budget of marketing is determined by all goods by a summation way.

This budget is distributed under articles of an expense on marketing in proportions of last year.

Controlling. Controlling is understood as quantitative and high-quality preparation and an assessment of operative and strategic decisions of the management, the analysis of economic activity of firm.

Questions for self-examination

1. Contents of the Plan of marketing

2. Pricing technique

3. The system is sold

4. Sales promotion system

5. Advertizing activity

Literature

1. Ershov V. F. Business design: Application guide / Century F.Ershov. - SPb.: St. Petersburg, 2005. - 288 pages.

2. Small business program. Management in small business. Business plan. - M: "DECK" IKK, 1993. - 59 pages.

3. Small business program. Management in small business: How to make financial decisions. - M: "DECK" IKK, 1993. - 70 pages.

4. Small business program. Management in small business: Budget drawing up. - M: "DECK" IKK, 1993. - 79 pages.

5. Ushakov I.I. Business plan / I.I.Ushakov. - SPb.: St. Petersburg, 2008. - 224 pages - (Practice of management)

6. Financial analysis and planning [Electronic resource]: A training course. - Electron. applied прогр. (520 Mb). - M: Kordis & Media, 2005. - 1 эл. wholesale. disk (CD ROM)

 

 

Subject 9 Production program

Lecture purpose– to study a technique of drawing up of the production plan

Lecture questions:

1. Justification of the plan of production

2. Choice of suppliers

Content of lecture

This section of the business plan prepares only that firm which is engaged or will be engaged in production. For non-productive firms the need for long-term assets, current assets and a forecast of expenses are defined in the section «Financial plan».

Depending on a type of business in respect of production the short description of features of technological process of manufacturing of production or rendering of services is given. The production plan is formed on the basis of the plan of sale of let-out production and projected capacities of the enterprise.

Developers of the business plan in this section should show that the enterprise can really make necessary quantity of production in the necessary terms and with demanded quality.

The structure of this section can have the following appearance:

1) production technology;

2) production cooperation;

3) production control;

4) environmental protection system;

5) production program;

6) capacities and their development;

7) need for long-term assets;

8) need for current assets;

9) forecast of expenses.

Effect of a financial leverage – an increment of profitability of own means, received thanks to the paid credit.

True profitability of own means (RSS) can be defined as the relation of net profit (state of emergency) to own means (CC):

Thus the shoulder of a financial leverage will be as the relation of the extra capital (ZK) of firm to own capital (SK):

To begin the plan of production it is necessary from the short explanation of where the goods will be made, – at the operating or again created enterprise. Then it is possible to emphasize advantage of a site of the enterprise (if this fact takes place) concerning sales markets, suppliers, labor, services etc.

The production description can become the following step when writing this section. Are for this purpose specified production type (individual, serial, mass), the method of its organization, structure of a production cycle, can be brought the scheme of technological process which demonstrates, from where and where all types of raw materials and accessories will arrive, in what shops and as they will be processed in production. In the production plan the assessment of existing technology in the following directions is given: compliance of technology to modern requirements, level of automation of production, ensuring flexibility of process, possibility of fast increase or output reduction.

In this section note the main directions of improvement of development the technologies provided by the business plan.

If in future period the product production technology changes, in the business plan it is noted, as the offered changes of technology will be reflected in quality of production, level of production expenses, the product price.

If in production performance of a part of operations by subcontractors is provided, it is also especially noted in the business plan. Expediency of a choice of specific partners from the point of view of a minimum of expenses for production, transportation, entrance control of knots delivered by the subcontractor and semi-finished products locates. At a choice of partners their reliability, production, financial, personnel capabilities, prestigiousness are estimated.

Especially in the business plan the control system operating at the enterprise of quality of production is considered. It is reported, at what stages and what methods the quality control will be carried out, by what standards producers of production will be guided thus.

The plan of production can join also data on environmental protection system, be specified taken measures for recycling and the corresponding expenses.

The production program given in the business plan, is made on the basis of results of market researches of a sales market with the subsequent their comparison to production capabilities of the enterprise.

The production program defines necessary output of products in the planned period, corresponding according to the nomenclature, the range and quality to sales plan requirements.

The plan of production and realization of production contains, as a rule, system of natural and cost indexes.

The gross turn, intra factory turn, products, gross output, volume of realized production, standard cost of processing (NSO) belong to the main cost indexes of output at the enterprise, pure and a conditional net production.

During the different periods of development of national economy that was preferred one, other cost indexes characterizing volume of output.

The gross turn of the enterprise represents total cost of production of all of the main, auxiliary, service departments.

Intra factory turn – the sum of cost of production of own production consumed in the enterprise for production needs.

Commodity, gross, realized production is determined by a factory method, i.e. cost of that chastiproduktsiya which is used in the enterprise for own industrial and production needs is excluded from cost of finished articles planned to production and semi-finished products. A lack of it методасостоит that the size of commodity, gross, realized production can change as a result of change of organizational structure of the enterprises.

Products of the enterprise is production made in the reporting period and realized or intended to realization.

All production made by the enterprise for the reporting period, irrespective of degree of its readiness and appointment to use is called as gross.

Realized production is the finished goods intended to realization, handed over on a warehouse of finished goods and issued documentary до24 h of the last day of month or to 8 h of morning of the 1st date following the reporting period. In the conditions of market economy special value should be given to an indicator «volume of realized production» under contracts of deliveries which defines efficiency, expediency of economic activity of the enterprise.

Realized production is the finished goods shipped to the buyer for which money on the settlement account поставщиковИзмеряется in established prices are listed.

Process of realization finishes a circulation of economic enterprise assets that allows it to carry out of the obligations to the state budget, bank on loans, workers and employees, suppliers and to compensate production expenses.

Indicators of gross, commodity and realized output not fully characterize the end result of work of the enterprise. It is caused by that material inputs which have big specific weight enter into volume of this production. Therefore for measurement of own contribution of the enterprise in production it is necessary to use indicators:

1) a conditional net production which includes expenses on a salary with charges, depreciation charges and profit;

2) net production. It is the part of the gross output corresponding to again created cost, i.e. it is a conditional net production without amortization;

3) the standard net production which is differing from pure that is formed on the basis of stable norms.

As important market indicators indicators of an obnovlyaemost of let-out production serve. According to the life cycle each type of production reaches the known period of marginal efficiency and consequently range revision is periodically necessary.

The factor of an obnovlyaemost of production characterizes a ratio of new and old production, is used at many enterprises as an approved planned indicator in total amount of production.

The production program of the enterprise should be developed in the following sequence:

1) the firm makes market research, defines goods position in the market, possible demand and sales volume;

2) on the basis of possible sales volume define volume of realized production:

3) plan products volume:

4) define size of gross output:

5) compare possible volume of output with available material, financial and other resources.

In the business plan data on volumes of release of each type of production are provided in physical units, and also planned values of these indicators for the next 3-5 years.

Capacity of the enterprise is understood as the greatest possible output in the nomenclature and the range provided by a sales plan, at complete use of the production equipment, the areas and taking into account progressive technology, the advanced organization of work and production.

Calculation of capacity of the enterprise is the most important stage of justification of the production program. On the basis of calculations of capacity intra production reserves of increase in production come to light, volumes of output are established and the need for increase in capacities at the expense of modernization, reconstruction and expansions operating and constructions of new capacities is defined.

At calculation of capacity the following factors are taken into consideration:

1) structure and size of the fixed business assets;

2) qualitative structure of the equipment, level physical and obsolescence;

3) the advanced technical standards of productivity of the equipment, use of the areas, labor inputs of products, production exit from raw materials;

4) progressiveness of applied technological processes;

5) extent of specialization;

6) working hours of the enterprise;

7) level of the organization of production and work;

8) fund of operating time of the equipment;

9) quality of raw materials and rhythm of deliveries. Capacity of the enterprise is determined by capacity of leading shops, sites, product lines, machines (units) taking into account measures for elimination of bottlenecks and possible cooperation of production.

Calculation of capacity joins all cash equipment, including staying idle in connection with malfunctions, repair, modernization.

Two methods are applied to calculation of capacity:

1) on productivity of the equipment;

2) on labor input of manufacturing of production. Planning of capacity consists in performance of a complex of the planned calculations, allowing to define:

1) input power;

2) target capacity;

3) exponents of use of capacity.

Input power is determined by the cash equipment established on the beginning of the planned period.

The target capacity is a capacity for the end of the planned period, counted on the basis of input power, leaving and capacity input during the planned period.

It is necessary to distinguish the actual and design capacity. Their compliance is characterized by extent of development.

Extent of development of design capacities is characterized by the following indicators:

1) duration (for) development;

2) level of development of design capacity;

3) in efficiency of installed capacities;

4) in output of products in development;

5) achievement of design levels of prime cost, labor productivity and profitability.

The period (for) durations of development of design capacity of the enterprise or its part (shop, a site, the unit) is understood as time from the date of signing of the act of acceptance in operation before steady output by planned object. The output of products on the objects being in a stage of development of design capacities, should be defined with this indicator. When planning this indicator time spent for preparation of production to release of new production on installed object, carrying out commissioning and complex approbation of the equipment shouldn't be considered. Level of development is the percent (factor) of development of design capacity steadily reached for a certain date. It pays off as the output relation during a certain period (hour, days, month, year) to corresponding (hour, daily, monthly, annual) design capacity.

The balance of capacities is developed. By results of all calculations the balance of capacity for the purpose of more complete coordination of the draft of the production program and capacity of the enterprise is developed. In it the input, target and mid-annual power, and also input and leaving of capacities are reflected.

The balance of capacity by types of production for the end of planned year pays off by capacity summation for the beginning of year and its gain minus leaving.

On the basis of data on existing requirement for capacities, production rooms the need for the additional equipment and the general need for fixed assets and intangible assets is established. Calculation of requirement for fixed assets is carried out by the form fixed assets proceeding from productivity standards.

Also in respect of production standards of current assets a method of the direct account pay off. The last provides calculation of size of each element of current assets in the conditions of the reached organizational technological level of the enterprise taking into account all changes provided in development of equipment, technology and the production organization.

Calculation of requirement for current assets is made not only for again created enterprises, and also in case of need radical revision of existing standards of current assets.

Developed at the enterprise of norm for each element of current assets operate for a number of years, and in case of essential changes in conditions of production and sale of production are specified with their account.

The following elements of current assets are normalized:

1) production stocks;

2) incomplete construction;

3) expenses of future periods;

4) finished goods in an enterprise warehouse;

5) money in cash desk stored. In all listed standards turnaround

means it is necessary to consider need of the enterprise for means not only for their primary activity, but also for production infrastructure.

Adjustment of size of current assets is made for the operating enterprises in the financial section of the business plan on the basis of use of a koeffitsiyentny method of rationing of current assets (proceeding from growth rates of volume of production and improvement of use of current assets).

The section comes to an end with calculations of costs of production and prime costs of made production. Prime cost can be determined by all production, by its separate types, knots, details, productions, on work of divisions, sites, shops. All costs of production can be grouped in certain separate signs. It is accepted to carry expenses to the main group of expenses:

1) on economic elements;

2) under articles of expenses.

The main expenses are connected directly with production, and consignment notes – with service and management of divisions or production as a whole.

Expenses at the enterprise share also on constants and variables.

Expenses can be constants or variables only concerning their area of relevance. The area of relevance is such area, in which expenses submit to uniform regularity.

Accounting of let-out production and calculations are applied to the section «The production plan» in all respects estimates of expenses for production.

Questions for self-examination

1. Contents of the production plan

2. Calculation of costs of production

3. Calculation of necessary investments

4. Calculation of the production program

5. Capacity calculation

Literature

1. Ershov V. F. Business design: Application guide / Century F.Ershov. - SPb.: St. Petersburg, 2005. - 288 pages.

2. Small business program. Management in small business. Business plan. - M: "DECK" IKK, 1993. - 59 pages.

3. Small business program. Management in small business: How to make financial decisions. - M: "DECK" IKK, 1993. - 70 pages.

4. Small business program. Management in small business: Budget drawing up. - M: "DECK" IKK, 1993. - 79 pages.

5. Ushakov I.I. Business plan / I.I.Ushakov. - SPb.: St. Petersburg, 2008. - 224 pages - (Practice of management)

6. Financial analysis and planning [Electronic resource]: A training course. - Electron. applied прогр. (520 Mb). - M: Kordis & Media, 2005. - 1 эл. wholesale. disk (CD ROM): зв. -

 

 

Subject 10 Organizational plan

Lecture purpose –  to study a technique of development of the organizational plan

Lecture questions:

1. Organizational structure

2. Company management

Content of lecture

This section of the business plan is devoted to a control system of firm and its personnel policy. The structure of the section can have the following appearance:

1) organizational structure;

2) key administrative personnel;

3) professional advisers and services;