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Title: Plan działalności przedsiębiorstwa. Zarys koncepcji
Other Titles: Foundation of a conception of a plan of the activity of an enterprise
Authors: Dąbrowski, Zdzisław
Issue Date: 1989
Publisher: Wydział Prawa i Administracji UAM
Citation: Ruch Prawniczy, Ekonomiczny i Socjologiczny 51, 1989, z. 2, s. 161-178.
Abstract: The purpose of the article is to present the foundations of creating a conception of a plan of the activity of an enterprise. Those foundations are inspired by the present system changes, especially by the processes of growth of decision- -making independence of an enterprise and by the market-oriented mechanisms of functioning of the economy. So far, our literature has not devoted enough attention to such problems, nor have they rose to the rank of a separate planning discipline. Instead, they were subject of considerations conducted on the side of central planning issues and inspired by subsequent, little changed planning instructions sent from the centre to enterprises. A starting point for the analysis were two methodological orientations, i.e. genetic and teleological ones, which formulate general foundations and directions of possible planning approaches and determine basic procedural courses and systems of planning calculations. However, the first step of planning works is always the analysis of the initial system, offering information about the existence of actual system objective limitations and their future course of development up to the end of a given planning period. Thus, such an analysis determines the conception of a plan of the enterprise activity from the point of view of economic realia. For an enterprise, a source of different challenges and inspirations, limitations and developmental threats is the external surrounding, forcing that enterprise to work out the areas of relative certainty of realization of plans through the mechanisms of tolerance of plans, market stimulation and product strategies, innovativenèss of factors and technologies of production, systems of productive and financial reserves. A central stage of planning is projecting the enterprise activity for future periods, what may take place after multiaspeçt analyses of the initial system and the selection of areas of relative certainty of activity have been carried out. Prospective calculations are performed here — by means of interactions and subsequent iterations — between three groups of plans, i.e. production and sales plans, the plans of personal and material factors of production, and the plans of outlays and effects.
Sponsorship: Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
ISSN: 0035-9629
Appears in Collections:Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1989, nr 2

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