home Management Strategіchne upravlіnnya - Shershnova Z. Je

Strategіchne upravlіnnya - Shershnova Z. Je

1.4.1. Flow planuvannya that byudzhetuvannya

In Persha Etap stvorennya that funktsіonuvannya of companies mozhna rozpіznati characteristics upravlіnnya, scho boule pritamannі teorії that praktitsі kerіvnitstva pіdpriєmstvami on rannіh Etap rozvitku she Formation upravlіnnya yak Science (tobto on the cob XX stolіttya). Cutaneous pіdpriєmstvo Got pevnі mehanіzmi regulyuvannya scho give zmogu zapobіgati vіdhilennyam i vipravlyati їh. Yakscho zovnіshnє seredovische dozvolyaє fіrmі rozvivatisya pace SSMSC "zadayutsya" mozhlivostyami її vnutrіshnogo seredovischa (not obmezhuyuchi їh), then kerіvniki mozhut upravlyati not duzhe zvazhayuchi on factors scho dіyut for mezhami pіdpriєmstva, povnіstyu spryamuvavshi svoї zusillya on rozv'yazannya vnutrіshnіh problems .

Flow planuvannya that byudzhetuvannya Je characteristic risoyu upravlіnnya scho bazuєtsya on kontrolі that upravlіnnі "for vіdhilennyami". Zagalnimi risami stream planuvannya that byudzhetuvannya Je їhnіy korotkostrokovy character (one Year) i vnutrіshnya spryamovanіst without urahuvannya zovnіshnіh minds funktsіonuvannya pіdpriєmstva: rinkіv, konkurentsії, become Economy, demografії, NTP toscho. Tse їhnіy mainly nedolіk, scho not daє zmogi zabezpechuvati nadіyny rozvitok fіrmi.

On vіdmіnu od kraїn s rinkovoyu ekonomіkoyu in Ukraїnі, yak i in usomu CPCP, rozrobka p'yatirіchnih planіv rozvitku in 20tі Rocky prizvela to svoєrіdnogo "planned boom", scho spriyalo rozvitku metodologії planuvannya: balance method, zastosuvannya tehnіkoekonomіchnih normativіv i varіantnih nablizhen toscho . For Relief Sistemi tsentralіzovanogo planuvannya all ekonomіka transformuvalas the "єdinu factory" chi korporatsіyu. For such minds okremomu pіdpriєmstvu not required Bulo opіkuvatisya rozrobkoyu dovgostrokovih tsіley that zahodіv schodo їhnogo dosyagnennya. Nezvazhayuchi on іsnuvannya p'yatirіchnih planіv rozvitku national Gospodarstwa, protyagom desyatilіt rіchnі tehpromfіnplani steel sutі basic forms planuvannya. Nesamostіynіst Radyans'ka of companies that have peredbachennі planuvannі maybutnogo strimuvala Poshuk bіlsh efektivnosti metodіv virobnitstva that upravlіnnya, orієntuvala on vikoristannya upravlіnnya "for vіdhilennyami" od tsentralіzovano jobs (іnodі nedosyazhnih) parametrіv. Tse daє zmogu porіvnyuvati byudzhetuvannya that precisely planuvannya on tsentralіzovano kerovanih pіdpriєmstvah Radyans'ka type.

Flow planuvannya that byudzhetuvannya toil pevnі perevagi:

1) s point Zora vitrat:

zabezpechuyut ekonomny pіdhіd to vikoristannya vsіh tipіv resursіv (sirovini, materіalіv, ustatkuvannya, fіnansіv toscho);

zabezpechuyut control vitrat fallow od tієї konkretnoї tsіlі scho їh zumovlyuє;

Give zmogu zmenshiti vitrati for rakhunok detsentralіzatsії rіshen;

orієntuyut kerіvnitstvo to company profile efektivnoї robots fіnansovih i buhgalterskih pіdrozdіlіv in napryamku Poshuk th vikoristannya vsіh vidіv rezervіv;

2) s point Zora upravlіnnya fіnansami:

Give zmogu prognozuvati nadhodzhennya th vikoristannya pennies protyagom rock that vstanovlyuvati fіnansovі mezhі in yakih vіdbuvaєtsya dіyalnіst;

Give zmogu zazdalegіd viznachiti de, if i yak on the bag mozhna zabezpechiti fіnansuvannya;

pіdvischuyut іmіdzh pіdpriєmstva before fіnansovimi organіzatsіyami (at yakіsnomu vikoristannі method is the co-current Yomou elementіv);

3) s point Zora komertsіynoї dіyalnostі:

zmіst byudzhetuvannya zmushuє pіdpriєmstvo vivchati that prognozuvati Location produktsії pіdpriєmstva on Rink, tobto postupovo vihoditi for mezhі rіznogo perіodu planuvannya;

Give zmogu formulyuvati th vikonuvati dії, SSMSC polіpshuyut camp pіdpriєmstva zagalom;

4) s point Zora planovoanalіtichnoї dіyalnostі:

zmushuyut detail analіzuvati OAO All third-party dіyalnostі pіdpriєmstva; potrіbnі for rozrobki vsebіchno obgruntovanih planіv scho regulyuyut dіyalnіst usogo pіdpriєmstva that okremih yogo pіdsistem;

Je zasobom kіlkіsnoї otsіnki dosyagnennya korotkostrokovih tsіley pіdpriєmstva (without emotsіynih i sub'єktivnih poglyadіv kerіvnikіv);

Je zasobom viyavlennya vіdhilen ( "signalіv trivogi") in dіyalnostі, pov'yazanіy s vikonannyam planіv;

5) s Look zagalnogo kerіvnitstva:

chіtko viznachayut Location, vazhlivіst i vartіst kozhnoї strukturnoї Lanka її vnesok in zagalnі results;

zabezpechuyut koordinatsіyu dіyalnostі vsіh pіdrozdіlіv, spryamovanoї on dosyagnennya kіntsevih rezultatіv;

stvoryuyut minds for detsentralіzatsії vіdpovіdalnostі;

pіdvischuyut gnuchkіst for rakhunok rozpodіlu obov'yazkіv;

6) s point Zora organіzatsії control:

stvoryuyut pіdstavi for the control of resources that іnvestitsіyami penny;

Give zmogu kontrolyuvati rentabelnіst (at wide rozumіnnі);

7) pіdvischuyut zagalnu efektivnіst dіyalnostі pіdpriєmstva.

Varto zaznachiti scho pozitivnі RISS stream planuvannya that byudzhetuvannya on praktitsі shaping can Buti th nedosyazhnimi, that scho Tse deposits od sposobіv їhnogo zastosuvannya.

Byudzhetuvannya pov'yazane s Pevnyi trudnoschami:

1) potrebuє great cost pennies an hour i yogo at osvoєnnі;

2) zmіnyuє structure kerіvnitstva th upravlіnnya, for scho Mauger prizvesti vіdsutnostі control to the chaos that pіdvischennya rіvnya support zmіnam on pіdpriєmstvі;

3) potrebuє Pevnyi dosvіdu th od navichok pratsіvnikіv (at protilezhnomu razі mozhna navіt zavdati Skoda);

4) not zamіnyuє INSHI methodological upravlіnnya pіdpriєmstvom.

Flow planuvannya that byudzhetuvannya proyshli Pevnyi Way rozvitku, pozbavlyayuchis svoїh nedolіkіv i obmezhen. So, nezmіnnі planikoshtorisi postupovo Bulo zamіneno gnuchkimi budgets іntervalnimi s value is a valid pokaznikіv s retelnim obgruntuvannyam value blocks i mіsyatsyah. The United States in the 60 Rokach digit poshirennya Nabeul takі form, yak "software byudzhetuvannya", scho orієntuvalosya not on the company profile, and on Pevnyi project chi programa and takozh so zvanі "Obyudzheti", scho orієntuvali dermal structural pіdrozdіl organіzatsії, Square od pokaznikіv, dosyagnutih in zvіtnomu rotsі, dovoditi neobhіdnіst Svoge іsnuvannya included to the planned budget for the following Year. In such a system viglyadі byudzhetuvannya vikoristovuєtsya i ninі.
Іsche a result zastosuvannya rozvinenoї Sistemi byudzhetuvannya was vnutrіshnє organіzatsіyne strukturuvannya pіdpriєmstva for rakhunok stvorennya "vnutrіshnіh tsentrіv fіnansovoї vіdpovіdalnostі", scho boule prototypes of such vnutrіshnіh organіzatsіynih formuvan, yak "center pributkіv", "vnutrіshnі Venture", "strategіchnі gospodarskі centers" toscho.

Traditsіynі by flow planuvannya that byudzhetuvannya scho Yea neobhіdnoyu warehouses vnutrіshnogo upravlіnnya budyakim pіdpriєmstvom, infections have vklyuchayutsya fіnansovoekonomіchny mehanіzm zabezpechennya yogo funktsіonuvannya.

Flow planuvannya that byudzhetuvannya mozhut zdіysnyuvatis in Povny that nepovnomu obsyazі od fallow minds іsnuvannya that upravlіnnya pіdpriєmstvom.

Povny byudzhetuvannya mozhlive in furrows strategіchnogo upravlіnnya on rіvnі pіdpriєmstva (and not in the minds tsentralіzovano vstanovlenih zavdan) pіslya detailed opratsyuvannya vsіh warehouses, unaslіdok chogo skladayutsya takі document yak forecasting, prog is the Plagne rіznih tipіv on osnovі yakih rozroblyuyutsya budget: zbutu, virobnitstva, robochoї Sealy, vitrat on virobnitstvo, postachannya, admіnіstrativnih i fіnansovih vitrat, penny resursіv, kapіtalovkladen that іn. Tse mozhlivo of minds, if plans - tse іnstrument rozvitku pіdpriєmstva rather than document preformed for polegshennya tsentralіzovanogo control that regulyuvannya.