Plan działalności przedsiębiorstwa. Zarys koncepcji
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Date
1989
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Journal Title
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Publisher
Wydział Prawa i Administracji UAM
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Foundation of a conception of a plan of the activity of an enterprise
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.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 51, 1989, z. 2, s. 161-178.
Seria
ISBN
ISSN
0035-9629