PLANNING AS AN EFFECTIVE TOOL OF ENTERPRISE MANAGEMENT IN CONDITIONS OF UNCERTAINTIES AND RISK

Анотація

The article explores the role and relevance of planning as a tool for managing an enterprise under conditions of uncertainty and risk. The relevance of the problem under consideration revealed, the types of plans considered and the reasons for the need for planning in the enterprise identified. The article studies the works of scientists on this subject, which made it possible to propose the author's definition of the concept of "planning". Planning is the process of developing and setting goals for the formation, distribution and use of limited enterprise resources and the creation of an action plan to achieve them based on a system of qualitative and quantitative indicators. We believe that the planning process is continuous, during which goals and objectives for the development of the enterprise established and coordinated in time in accordance with external and internal changes. During planning determined required volumes limited resources, especially financial. In conditions of uncertainty and risk, it recommended to divide the system of plans into two groups. The first group is the planning of the enterprise's activities, consisting of strategic (forecast) and tactical (current) for a period of 1-5 years. It is desirable to include budgeting (operational planning) with a planning period – a month, a quarter – into the second group. It established that planning is an important function of enterprise management. A modern planning model developed as an effective tool for enterprise management under conditions of uncertainty and the key role of management in the course of its use determined. It substantiated that without the use of the planning process, it is impossible to make the right management decisions, as well as ensuring their effectiveness in conditions of uncertainty and risk. The planning process in the modern model recommended carry out according to one of three management approaches: 1) centralized; 2) decentralized; 3) mixed. In the course of implementation of the model of enterprise activity planning proposed take into account the principles (scientificity; consistency; purposefulness; complexity; balance; resource provision; permanence; flexibility; optimality; efficiency and indicative) and planning methods.

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