Оцінювання системи планування діяльності торговельного підприємства

Abstract

Визначено суть і елементний склад системи планування діяльності торговельного підприємства. Наведено методичний підхід до оцінювання системи планування торговельного підприємства, який базується на коефіцієнтах рангової кореляції Спірмена та Кендала, розрахованих із використанням інструментарію збалансованої системи показників.

The problems of assessment of the planning system of a trading enterprise are considered. The essence and composition of the enterprise activity planning system are also determined. It is noted that planning is a multi-stage process, including the stages of development, execution and control of forecasting results, perspective, current and operational planning; it is implemented under a specific system, which is represented by the subject, object and planning tools. Emphasis is placed on the target nature of the planning system. The content of the effectiveness of planning the activities of a commercial enterprise is disclosed. The methodical approach to assessment of the planning system at the trading enterprise which is based on a calculation of the coefficient of efficiency formed on the basis of Kendall's Tau and Spearman's rank correlation indicators is resulted. The assessment, built on deviations, characterizes the quality of planned work. The assessment, based on inversions, determines the structural dynamics of the final results of planning the activities of a trading enterprise. The necessity of organizing a monitoring of the implementation of planned tasks is noted, which ensures their timely adjustment and the formation of a portfolio of measures to adapt the internal environment of the trading company to external changes. To determine the effectiveness of the use of indicators in accordance with the model of dynamic standards of the trading company in terms of financial and customer prospects, as well as the prospects of internal business processes, training and development of a strategic map of a balanced scorecard. Attention is focused on the feasibility of using relative and performance indicators, which will ensure the comparability of various indicators. The hierarchical structuring of indicators taking into account the organizational levels of management of a trading enterprise is given. To assess the effectiveness of planning at the level of a trading enterprise, the use of indicators of the dynamics of economic value added, gross profit, turnover, operating costs, innovation resources is justified. To assess the effectiveness of planning at the level of the business unit within the trading enterprise, the use of indicators of the dynamics of profit from operating activities, turnover, operating costs and labor costs of employees of the unit is justified.