Although on the surface budgeting is seen as the main process, among the factors of its efficiency in the first place is closely associated with the process of formation of the annual operating plan. Especially, the importance of this process increases with the current trends of the transition from mass production to customization. Thus, the reasonable budgeting will be possible only if we pre-carry out detailed planning of operating activities in the physical units. The question is, what level of aggregation we can afford when planning the operations and is it necessary to make their scheduling on the stage of operational (tactical) management? In this article the approach to structuring activities based on modern organizational techniques is formulated, the methodology of formation of the annual operating plan of the company is proposed, are considered the need and opportunities for scheduling execution of orders at the annual time horizon for the enterprise with a high degree of production diversification in the conditions of orders of varying complexity and duration of execution.
It has been long acknowledged that sales and operations planning is of a great importance and value for a business. Nonetheless, every year surveys and reports prove that only a half of all businesses are satisfied with the process and refer to it as successful and effective. This leads to a natural question: what exactly impacts the successful S&OP implementation and execution? To answer this question surveys issued by large consulting companies were reviewed and most frequently proposed success factors and recommendations were chosen. These factors were then divided into several groups basing on what they are impacting and to what extent implementation team can affect them. And, finally, some recommendations aiming at the improvement of S&OP effectiveness were proposed.
An integrated volume planning in the form of sales and operations planning is considered as a default universal method applicable to any business in any industry. Meanwhile, numerous researches on implementation of this process focus mainly on the downstream industries, such as automotive, FMCG etc, leaving the upstream extractive industries without due attention. But the latter industries also need a managerial mechanism allowing foreseeing and reacting to the expected imbalance between forecasted demand and resources available to fulfill it.
Thus, this article reviews necessity and specifics of sales and operations planning in gold mining holdings. The specifics include, firstly, the rules of the demand formation and prolonged supply deficit on the market, and secondly, the need to involve numerous business units of vertically integrated business structure into the planning process. Basing on the specifics revealed an aggregated model of planning process is proposed and main questions to deal with on each step of the process are articulated. The model proposed differs from the standard one by
(a) the stages sequence: particularly, new product and demand planning are proposed to be held in parallel to each other, and operations planning starts from the definition of mining volumes and only then procedes to the processing capabilities;
(b) planning objects on each stage: for instance, new product planning should focus on new gold ore minings, and demand planning – on forecasting of the price rather than demand volume;
(c) an additional planning contour on the level of business units, in line with the main process flow on the corporate level.
Author examines the impact of integrated planning and, spesifically, sales and operations planning (S&OP) on balancing and reconciliation of market requirements and operations capabilities. Two levels of planning – operational and tactical – are taken into consideration, and results of balancing attempts on each of them are compared. An outline of new approach to the evaluation of sales and operations planning impact on business economy is presented.
At present many industries reveal tendency for setting up of vertically integrated companies (VIC) the structure of which unites all technological processes. This tendency proved its efficiency in oil industry where coordination of all successive stages of technological process, namely, oil prospecting and production -oil transportation - oil processing - oil chemistry - oil products and oil chemicals marketing, is necessary. The article considers specific features of introduction of "personnel management" module at enterprises of oil and gas industry.
vertically integrated companies; personnel management
портовый менеджмент, показатели деятельности, анализ эффективности, система учета, распределение издержек, методы анализа деятельности портовой системы