Operational planning


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Operational planning

  1. 1. OPERATIONAL PLANNING<br />Is to perform a detailed analysis of business needs and define a platform based on these needs a technology platform as a structure of hardware, software, operating personnel, etc.)..Details of the medium-term plan are not sufficient to achieve the immediate current operations, it is necessary to further clarify this plan and is made possible through short-term plans.The plans are usually short-term plans to develop in a year or less and contain details and schedules of the type of budget or financial plan for their implementation. Thus, the production plan and distribution plan include sales quotas, budget allocation and estimated sales forecast.<br />Escuchar<br />Leer fonéticamente<br /> <br />Diccionario - Ver diccionario detallado<br />Traducir cualquier sitio web<br />Yomuiri Online-Japón<br />Zeit Online-Alemania<br />Gotujmy.pl-polaco<br />Bild.de-Alemania<br />盆栽-Japón<br />Guardian.co.uk-Reino Unido<br />Zamalek Fans-árabe<br />NouvelObs-Francia<br />News.de-Alemania<br />Los Angeles Times-Estados Unidos<br />Vogue-Francia<br />Tom.com-China<br />Otros usos del Traductor de Google<br />It is based on the logic of closed systems for planning is geared towards optimizing and maximizing results. The minimum degree of freedom is that it must achieve results, which is why the administration must make decisions in the short term. Its amplitude is only to a task or operation. For this last reason the operational level is oriented toward efficiency. Operational Planning, consists of numerous operational plans that grow in different areas and functions of the company.<br />PLANNING TACTICSAdministrative function is determined in advance to do and what objectives to be attained, seek to provide sound conditions for the company, its departments or divisions are organized based on certain assumptions regarding the current and future reality.This level treats environmental influences and pressures generated by the uncertainty at the institutional level. It is a relationship between work done and the time available to them. The purpose of the decisions at this level should be limited to shorter maturities, less extensive areas. The decisions involved cover parts of the company: its amplitude is departmental. Is oriented towards results.At this level, the Tactical Planning concept takes a deliberate and systematic decision-making that include more limited purposes, shorter, less extensive areas and average levels in the hierarchy.<br />. <br />STRATEGIC PLANNING<br />Planning or strategic planning is the process by which states the vision and mission of the company, we analyze the external and external thereto, establishing the general objectives, and formulates strategies and strategic plans needed to achieve those objectives.Strategic planning is done at the organization, strategies, consider a global approach to business, so it is based on objectives and strategies and strategic plans that affect a variety of activities, but seem simple and generic.Because strategic planning takes into account the company as a whole, it must be done by the leadership of the enterprise and long-term projected theoretically for a period of 5 to 10 years, although in practice today day is usually done for a period of 3 to a maximum of 5 years, this due to the constant changes that occur the market.<br />TYPES OF BUDGETSSALES BUDGETThe sales forecast is the fulcrum upon which depend all stages of the profit plan. The fact sales forecasting is a task that involves much uncertainty there is a multitude of factors that affect sales and pricing policies, the degree of inter-and intra-industry competition, disposable income, the attitude of buyers, the appearance of new products, economic conditions, etc.However, many large companies have developed very sophisticated techniques to make forecasts and can regularly achieve sales performance of 97% or 98%. The responsibility for establishing the sales budget is up to the sales department.<br />PRODUCTION BUDGETThe production budget determines the number of units for each product to be manufactured to meet planned sales through appropriate inventory levels and costs to obtain benefits.You must be a balance between sales, inventory and production for the budget and costs.The production manager is the Director or Plant Manager, who must understand and manage:• Ability factory• Staff capacity• Availability of materials• Technical limitations• Investment Limitations• Costs of production elementsThe steps in the planning of production can be:• Determine the inventory level by product according to plan sales and inventory turnover needs.• Need total production and product• Analysis of production capacity• Determine the complexity and duration of the manufacturing processes• Check the condition of factory facilities• Prepare budget of raw material• Prepare budget for labor• Prepare budget Manufacturing Expenses• Prepare the investment budget (purchase of machinery, spare parts)The production budget is calculated:Budget budgeted production = sales (units)<br />Ending inventory of finished goods desired- Beginning inventory of finished goodsRAW MATERIAL BUDGETThe raw material is an element that constitutes the greatest impact on the costs of manufactured products, therefore budgeting raw material is to determine the needs of raw material with an adequate level of inventories and a reasonable purchase raw material.When determining the need for raw materials there are cases in which the grade of materials used may have difficulties such as:• The formation of the product• New products• Production batches• The percentage of wasteThe budget for purchases of raw materials is one of the first cost estimates to be prepared, since the amounts for purchases and delivery plans must be established quickly so that the materials are available when needed usually provides a specification sheet for each product or formulation that shows the type and amount of each Direct material per unit of production.LABOUR BUDGETThe manpower budget should be in harmony with the planning done for the production of units to be manufactured, which is why it is necessary that this budget is made ​​specifying hours and labor cost for time and product.Although the impact on total cost is not significant, review and future use will be decisive for the handling and performance of production, which is necessary to consider the following1. Workforce managementNeed for skilled and unskilled workersRecruitment and training Negotiating with the unionWage and salary administration2. Determining the cost of laborClassification direct labor or indirectOrdinary and extraordinary costsMethods of payment of wagesDetermining the list of labor to be usedAvailability of standards or predetermined timesReview historical costs recorded3. Systems including improved efficiency in laborTime and motion studyStandard costsDear direct supervisorRecruitment EffectivenessTraining and trainingPlan permits and special bonuses for resultsReport actual hours workedDetermination of labor costs by product typeBudget development laborIn the development of manpower budget should consider the following aspects:1. The time required to produce one unit of product2. Labor cost in salary budgets is called rateThe time needed is given by the manager of production through past experience, time and motion study, time estimates for production supervisors or hiring an external advisory group.The wage rate is the sum of salaries more social allowances, bonuses reached by collective agreement, all divided by the hours in the month. It is also necessary to establish an average wage rate for workers classified according to their income earned in each department or process, considering their degree of efficiency.The labor budget is calculated as follows:Labor budget budgeted production =x labor hours per product= Total labor hours budgetedx cost per hour of labor= Budget laborCONSTRUCTION COST BUDGETIn all activities there are costs and fees that they can identify which particular product or service match, however, there is a group of costs and expenses (fixed and variable) used for production, but their specific identification about which product is appropriate or difficult to distinguish. If the administration wants to eliminate distributions of costs and indirect costs that result subsidized goods or services to the detriment of others, should seek to define criteria for allocating costs to produce measures of goods and / or services more adjusted to reality, since on such decisions will be based.Below are groups that influence costs and performance in the budgets need to be analyzed in detail:1. Fixed, variable, semi-variable2. Direct and indirect costs3. Controllable and uncontrollable costsThe usual problems in the management of the plant load are in determining the distribution basesa) Services Department- Repair and maintenance - No. of hours reported- Department of Energy - Kw / h- Purchasing Department - Order No.- Management Plan - No. of employeesb) productive Departments- Production units- Hours of direct labor- Machine Hours- Amount of direct labor- Raw material consumedFor budgeting indirect costs of manufacturing is necessary to determine the application rate of indirect costs according to different application databases (direct labor hours, machine hours, raw material cost, labor cost, production units ) and its calculation may be defined as follows:T.A. Indirect costs = manufacturing = estimated hourly rate of laborTotal direct labor hoursBudget indirect manufacturing costs = direct labor hours (the product)x overhead rate per hour of laborBudgeted Indirect Costs = (total): Production budget (units= Budgeted indirect costs (per unit)With the above information may itself Budgeted Cost of sales being the following structure:Beginning inventory of raw materials+ Buying Budget- Ending inventory of raw materials= Cost of raw materials usedBudget + direct labor+ Quote manufacturing overheadBudgeted Cost of production =+ Beginning inventory of finished products- Ending inventory of finished products= Budgeted Cost of SalesMASTER BUDGETThis small work is of great importance to project or estimate expenses and income of a company that can be short or long term, comparing previous years to develop a better investment, and have less spending and more revenue for the company; ie if we make a good budget making inquiries to different areas of the company as area sales, collections, purchasing, etc., comparisons to other companies such as financial statements also hold consultations in the different market areas and develop according to statistics and economic and financial temptations and in accordance with current regulations of the country where the company resides.Every budget should be prepared by a specialist in this area as economists, administrators, etc. and then to be approved must be reviewed by the company's financial manager.<br />Escuchar<br />Leer fonéticamente<br /> <br />Diccionario - Ver diccionario detallado<br />►<br />Escuchar<br />Leer fonéticamente<br /> <br />Diccionario - Ver diccionario detallado<br />