From the point of view of the duration of the period to which the developed plan belongs, three different levels of planning can be distinguished: strategic, tactical, operational (current). The differences between them are determined by the possibilities of varying various resources, the timing of predicting results and features economic activity enterprises.

We are talking about strategic perspective when at certain intervals it is possible to change all (or almost all) resources and factors of production without loss of performance. Tactical perspective covers periods in which some resources can be varied widely, while others can be varied only to a limited extent. Operational level planning corresponds to the short term, when the possibilities of regulation exist only for a limited number of factors of production and only in certain redistributions.

Depending on the characteristics of the activity and the size of the organization, the specific periods that are considered as a strategic, tactical or operational perspective can vary greatly. For example, for a small trade organization, which owns a single store, the prospect of one or two years will be strategic, since after this time it can radically change its profile of activity, scale (grow into a whole trading network) or completely leave the market, investing available resources in another industry. At the same time, for a large shipbuilding concern, which has the production cycle may last several years and which requires highly qualified (and highly specialized!) personnel, one or two years will be only a current period, while strategic plans will concern the prospect of five to ten years.

From the point of view of the timing of planning the resources involved in the activities of the company, in the process strategic planning more attention is being paid financial resources, and in the operational perspective, mainly material and labor resources are planned.

Forms of organizing planning at different time horizons and formats of planning documents vary greatly.

Strategic planning carried out for the long term and involves the formulation of goals, objectives, scope and scope of the company at a qualitative level or in the form of very general quantitative guidelines; implemented in the form of strategic plans.

tactical planning is carried out for the medium term (from one to five years) and determines the resources necessary for the enterprise to enter the chosen strategic path; usually in the form of business plans or investment projects.

Operational planning covers the current activities of the enterprise and has a horizon of no more than one year. It is carried out in the form of budgets - documents containing planned indicators activities of the organization in the nearest (operational) perspective.

The current, daily activities of the company as a whole are quite predictable. Long-term planning is carried out in conditions of significant uncertainty about the actual characteristics of future activities and therefore is impossible without considering the large number of risks that the enterprise may face. The analysis of possible strategies in such conditions is quite complicated, requires the use of statistical methods and is not as detailed as operational or tactical analysis.

The place of various levels of planning in the decision-making system at the enterprise is illustrated in fig. 10.1. It can be seen that all the main elements of the scheme (with the exception of the goal-setting module and the process of their verification) correspond to the functions that form a closed control loop, the components of which are given in Table. 2.4 in paragraph 2.1.3.

The goal setting process is the key to all planning procedures. It is with him that any planning cycle begins, and it is with the targets that the actually achieved results are compared.

Rice. 10.1.

The goals that the organization sets for itself are different for different time horizons, but it should be remembered that planning errors on any one horizon entail failures in the implementation of the other two. Thus, the problems of current activities can also negatively affect the strategic prospects of the company, if difficulties with current payments and the fulfillment of contractual obligations will drag it into lengthy litigation and put it on the brink of survival. An incorrectly chosen strategy can lead to the inability to carry out tactical and operating plans no matter how skillfully they are developed.

The price of mistakes made in the development of plans at different levels is quite high, so it is very important to carry out a deep and comprehensive analysis of the company's goals and ways to achieve them in advance, as well as their timely revision in the light of changing business environment conditions.

Errors in current planning can be corrected and overcome fairly quickly. If the procedures for monitoring and correcting flexible budgets (analysis of deviations) are clearly debugged and carried out regularly, then the situation can be corrected within one to two months, and sometimes even faster.

Such difficulties are temporary and can only seriously affect the level of wages and employee bonuses. For the organization itself, mistakes made in developing budgets are fraught with the fact that they can lead to insufficient funds to pay creditors. Unless these hardships are of a protracted nature, serious adverse effects (in the form of lawsuits from creditors, strikes by employees, or government penalties) are very rare.

Mistakes in medium-term, and even more so strategic planning can be fatal for an enterprise. If the directions of the strategic plan were chosen incorrectly, the company finds itself in a market dead end, especially if significant capital investments have already been made to achieve these incorrectly chosen goals. So, for example, automakers in Europe and America in the 1960s. all efforts and resources were directed to the creation of more and more powerful and high-speed machines, however, the sharp increase in oil prices, which occurred soon, made such machines unattractive to buyers due to big expenses for gasoline. And then the Japanese automakers broke into the market with their small economical cars, and the world's largest concerns, which had chosen the wrong strategy for their development for this decade, faced very serious financial difficulties. Perhaps a more careful analysis of the market situation, including in related industries, would allow them to determine their strategic goals and medium-term capital investment programs more successfully.

Consideration of the procedures of strategic and tactical planning is not included in our tasks now, and we will turn to a detailed consideration of the system of short-term planning (budgeting).

• The process of comparing actually achieved indicators with the goals of the organization for the corresponding period is called direct link control (on control procedures with direct and feedback see paragraph 12.1.1).

Depending on what horizon (period) of time the plans drawn up by the organization cover, planning is divided into three types:

long-term planning;

medium-term planning;

short term planning.

The classification of planning according to the duration of the planning horizon should not be confused with the previous classification - according to the temporal orientation of ideas. The division of types according to the temporal orientation of ideas implies the existence of fundamentally different planning philosophies depending on the attitude to the past, present and future. The division of planning into long-term, medium-term and short-term means the difference in the length of time required to fulfill the planned indicators, and is of a technical nature.

Long term planning usually covers long periods of time - from 10 to 25 years. At one time, long-term planning was identified with strategic, but now these two concepts exist separately. Strategic planning in its content is much more complicated than long-term planning. It is not a way of simply lengthening the planning period, that is, strategic planning is not just a function of time. Strategic planning will be discussed in more detail in the following sections.

Medium term planning concretizes the milestones defined by the long-term plan. It may be for a shorter period. Until recently, the medium-term planning horizon was five years. However, the unforeseen nature and rate of change in the external environment forced many firms to reduce the length of their plans from five to three years; accordingly, five-year plans moved into the category of long-term ones.

short term planning- this is the development of plans for one or two years (usually short-term plans are annual plans). Short-term plans include specific ways in which the organization's resources will be used to achieve the goals defined in the longer-term plans. The content of short-term plans is detailed by quarters and months.

All three types of planning should be linked to each other and not contradict each other.

In addition to the three classification methods indicated, there is a division of planning types depending on the importance of one or another type in the process of planning activities. Hence, planning is divided into two main types: strategic and operational.

Strategic and operational planning. The planning process in an economic organization

The entire planning process in an economic organization can be divided into two main stages: the development of a company's strategy (strategic planning) and the determination of tactics for implementing the developed strategy (operational, or, what is the same, tactical planning).

Strategic planning

The concept of "strategy" is of Greek origin. Initially, it had a military meaning and meant the "art of the general" to find the right path to achieve victory.

The strategy of an economic organization is a set of its main goals and the main ways to achieve these goals. In other words, to develop a strategy for the firm means to determine the general directions of its activities.

A strategy cannot simply be a definition of desired goals and convenient ways to implement them. Wishful thinking is not the same as developing a strategy. The strategy should not come from pleasant dreams, but from the real possibilities for the development of the company. Therefore, the strategy is, first of all, the organization's response to the objective external and internal circumstances of its activities.

Typically, strategic planning is designed for a long period, although in many organizations the strategy is based on medium-term planning (the second method is more acceptable for Russian organizations operating in conditions of extremely high uncertainty). At the same time, strategic and long-term planning, as already noted, are ambiguous processes. Strategy is not a function of time, but primarily a function of direction. It is not just focused on a given period of time, but includes a set of global ideas for the development of the company.

Responsibility for developing a strategy lies primarily with the management of an economic organization, since strategic planning requires high responsibility, large-scale coverage of actions by the manager. The planning team provides strategic planning with an analytical approach to making decisions about the future of the firm.

From the point of view of the duration of the period to which the developed plan belongs, three different levels of planning can be distinguished: strategic, tactical, operational (current). The differences between them are determined by the possibilities of varying various resources, the timing of forecasting the results and the characteristics of the economic activity of the enterprise. We are talking about a strategic perspective when, at certain intervals, it is possible to change all (or almost all) resources and factors of production without loss of performance. The tactical perspective covers periods in which some resources can be varied widely, while others can be varied only to a limited extent. The operational level of planning corresponds to the short term, when the possibilities of regulation exist only for a limited number of factors of production, and even then only in certain redistributions. Of course, depending on the characteristics of the activities and the size of the company, the specific periods that are considered as a strategic, tactical or operational perspective can vary greatly. For example, for a small trading organization that owns, say, a single store, a strategic perspective of 1-2 years will be strategic, since after this time the company can radically change its profile of activity, scale (grow into a whole trading network) or completely leave the market by investing existing resources to another industry.

At the same time, for a large shipbuilding enterprise, whose production cycle can last several years and which requires highly qualified (and highly specialized!) Personnel, 1-2 years will only be the current period, while strategic plans will cover periods of 5-10 years. From the point of view of the timing of planning resources involved in the activities of the firm, the dynamics management process can be imagined in the following diagram (Fig. 9.1). If in the process of strategic planning more attention is paid to financial resources, since they determine the possibility of acquiring most other resources, then in the operational perspective, mainly material and labor resources are planned.

Forms of organizing planning at different time horizons and formats of planning documents vary greatly.

Strategic planning is carried out for the long term and involves the formulation of goals, objectives, scope and scope of the enterprise at a qualitative level or in the form of very general quantitative guidelines.

Tactical planning is carried out for the medium term (1-5 years) and determines the resources necessary for the enterprise to enter the chosen strategic path. Usually carried out in the form of business planning.

Operational planning covers the current activities of the enterprise and has a horizon of no more than one year. It is carried out in the form of budgeting. Thus, the budget is a document that contains planned indicators of the organization's activities for the near (operational) perspective.

The place of various levels of planning in the decision-making system at the enterprise is illustrated in fig. 9.2. It can be seen that all the main elements of the scheme (with the exception of the goal setting module and the process of their verification) correspond to the functions that form the closed control loop shown in Fig. 2.3. The process of setting goals is the key to all planning procedures. It is with him that any planning cycle begins, and it is with the targets that the actually achieved results are compared.

The current, daily activities of the enterprise do not require the implementation of complex financial schemes, major investments and generally quite predictable. Long-term planning is carried out in conditions of significant uncertainty about the actual characteristics of future activities and therefore is impossible without considering a large number of risks that an enterprise may face in its development. The analysis of possible strategies in such conditions is quite complicated, requires the use of statistical methods and is not as detailed as operational or tactical analysis.

The goals that an organization sets for itself for different time horizons can vary greatly, but it should be remembered that planning errors on one horizon entail failures in the implementation of the other two. Thus, the problems of current activities can also negatively affect the strategic prospects of the enterprise, when difficulties with current payments and the fulfillment of contractual obligations can drag the enterprise into lengthy litigation and put it on the brink of survival. And an incorrectly chosen strategy will lead to the impossibility of fulfilling tactical and operational plans, no matter how skillfully they are developed.

The price of mistakes made in the development of plans at different levels is quite high, so it is very important to carry out a deep and comprehensive analysis of the company’s goals and ways to achieve them in advance, as well as their timely revision in the light of changing business environment conditions (we are talking about the processes of verifying goals and forecasts).

Errors in current planning can be corrected and overcome fairly quickly. If the procedures for monitoring and correcting flexible budgets (analysis of deviations) are clearly debugged and carried out regularly, then the situation can be corrected within one to two months, and sometimes even faster. Such difficulties are temporary and can only seriously affect the level of wages and bonus payments to employees. For the enterprise itself, mistakes made in the development of budgets can lead to insufficient funds to pay creditors. Unless these hardships are protracted, serious adverse consequences (in the form of lawsuits from creditors, strikes by employees, or government penalties) are rare.

Mistakes in medium-term, and even more so strategic planning can be fatal for an enterprise. If the directions of activity provided by the strategic plan were chosen incorrectly, the company finds itself in a market impasse. If significant capital investments have already been made to achieve these incorrectly chosen goals, the enterprise may face the threat of bankruptcy. So, for example, automakers in Europe and America in the 60s of the 20th century directed all their efforts and resources to creating more powerful and faster cars, but the sharp increase in oil prices that occurred in the first half of the 70s made such cars unattractive for buyers because of the high cost of gasoline. Japan's automakers broke into the market with their small economical cars, and the world's largest concerns, which misjudged their development strategy for this decade, faced very serious financial difficulties. Perhaps a more careful analysis of the market situation, including in related industries, would allow them to define their strategic goals and medium-term capital investment programs more successfully.

Consideration of the procedures of strategic and tactical planning is not included in our tasks now, and we will turn to a detailed consideration of the system of short-term planning (budgeting).

planning horizon

Often we do projects lasting several months. At the same time, the planning horizon for teams in Sibiriks is about five weeks. In the arrangement for sprints - 3-5 sprints (depending on the experience of a particular team).

Vladimir Zavertailov

SPIK | Agile Marketing Agency, coordinator,
Sibiriks, scrum studio, CEO

I use two monitors, Google calendar, Scrumban, shared notebook
and hourglass. The method itself is constantly being refined, but the general principles remain unchanged: keep all projects handy in handwritten form + manage the movement of projects on a virtual kanban board.

The procedure itself takes 2 hours per week. This time is enough to plan the workload for about 35-50 people. It is convenient to do either early Monday morning, or Friday afternoon, or
on Sunday evening.

Step 1. Concentration on planning. Lined

Planning is one of the most tedious tasks that I cannot delegate. I hate her. In addition, I am quite lazy, and always try to postpone planning until the very last moment. However, I know
that in return I will get clarity and control over the situation. It encourages you to start. Around Sunday at 6pm.

Although all information on projects is in in electronic format- I deliberately copy it on paper. This gives a complete picture of loading commands.
and allows you to restore a sense of control - usually it leaves me completely in two weeks (if I missed a planning meeting)
or one trip.

So, in the general notebook, first of all, I write down in the column the employees who are engaged in production. If there are teams in the department (we have development), then I group them by teams. If there are no teams within the department, I group them entirely by department, for example, design or copywriting.

At the top of the sheet I write the dates and cross out every five working days
(There are enough cells in a notebook for exactly 5 weeks - it coincides with the length of our planning horizon). It turns out like this:

From time to time there are guys who do the project solo or roam between the teams. It's bad and I know about it.

If you come across holidays- I stroke.

In addition to production, there is a customer service and sales department. I write them down on the other side of the notebook spread. So what will be there:

• The names of project managers, under each two columns - in one, projects in progress, in the other, future projects, but for which you already need to plan resources.
• Below the list project managers my account managers(they are responsible for the initial work with the client, clarifying any requirements for the project and collecting other "input data"). Next to them, I will keep a list of deals that they are overseeing this week.

Ruling takes about 20 minutes and allows me to concentrate on the task at hand.

Step 2. Planning for what is guaranteed to happen

The next thing I do is fire up Google Calendar and open the teams' work calendars in sequence. The calendar contains scheduled sprints and projects for which people are already reserved (these are ongoing projects that are already being worked on).

I put this information into my spreadsheet. Thus, I see a guaranteed download. Immediately paint over the holidays of employees,
so as not to accidentally schedule this time for projects.

Step 3. Compiling a list of projects

To do this, I open Scrumban on the second monitor, in which I have project cards for all phases. The card is the passport of the project.
I update them once a week, on Mondays, at managerial meetings (more on that sometime next time).

I read the card, transfer the name of the project to the table with the project manager (on paper), study the project checklists (this is a list of typical actions that must be done in each phase - such as "issue an invoice", "take feedback", etc.), I remember whether these actions were taken, if not, I put the appropriate tasks in the plan for project managers. If for some projects I know that resources will be needed, I book them in Google Calendar for the corresponding team. For each project or sprint, the estimated labor intensity is indicated.

If right now I can't schedule resources, for example, I don't know
100% status of the project or not sure which team will fit better -
I move it to a dedicated New Projects calendar.

As a result, I form a list of current projects at project managers, I create some of the tasks that will be needed when maintaining the project, I more densely fill the planning horizon and Google calendar for specific teams.

This operation is approximately 40 minutes.

Step 4. Processing deals from CRM

Next, I open deals from CRM and go through them sequentially. Some of them have been transferred project managers(I write down such transactions in the first column, next to the last name project manager). But most of them are assigned to accounts. These potential deals I bring
in the corresponding list next to the account name.

Analysis of applications from CRM takes about 10 minutes.

Those projects that are likely to go to work and require special attention - I mark in my notebook.

Based on the duration of the period for which it is being developed, three planning horizons can be distinguished: strategic, tactical and operational (current). The main difference between these levels is the ability to manage various resources. Operational planning level designed for the short term, when there are only limited opportunities for resource management. AT tactical perspective it is possible to vary some enterprise resources within wide limits, others within limited limits. in the long term or strategic perspective changes of all and resources of the enterprise are possible.

Depending on the scale of the organization and the characteristics of the financial and economic activities of the enterprise, the same calendar periods will be for some enterprises short term, For others - long-term. For example, for , from , planning for 1 year would be strategic, since during this period it is possible to radically change the profile of the organization, the sales market, technology, etc., while for large aircraft manufacturing enterprises, 1-2 years is the current prospect, since orders for aircraft are scheduled for several years in advance.

Depending on the planning horizon, the forms of organization of planning and differ greatly. Because strategic planning is carried out for the long term, it implies the definition of general quantitative guidelines and the formulation of common goals and objectives. document strategic planning is a program of action, action plan, strategic plan. Long-term planning is carried out under conditions of considerable uncertainty. Under such conditions, the analysis of alternative development options is quite complicated and requires the use of statistical methods.

To determine the resources that an enterprise needs to achieve strategic goals, use tactical planning and prepare investment projects, business plans and similar documents. These documents are quite detailed. The most detailed document is the main document operational planning - , since the actions in the current, everyday activities are quite predictable.

The cost of mistakes made in planning at all levels can be high enough. Even though the mistakes ongoing planning, as a rule, can be corrected quickly enough, this can greatly affect the achievement of tactical and even strategic goals. For example, short-term problems with the fulfillment of contractual obligations may affect business reputation, which in turn will affect the receipt of borrowed funds for the implementation of strategic plans. Such situations are quite rare, much more often there are situations when an error in strategic plans leads to large losses and even bankruptcy of enterprises. For example, the forecast that the price of real estate will only grow led to the fact that construction companies received a large amount of borrowed funds and during the crisis of 2008, when the price of real estate fell, they could not pay their creditors and found themselves on the verge of bankruptcy.