Discussion on the financial plan of production technology in Enterprise plan management

With the deepening of the economic system reform, China's enterprise planning and management of continuous improvement. At present, the enterprise widely used business plan and traditional production technology financial planning is very important difference. Therefore, it is necessary to analyze the evolution process of China's plan management before analyzing the relevant contents of the business plan.

In the planned economy, the state of the enterprise to implement a highly centralized administration, production tasks by the superior issued, production resources (raw materials, etc.) by the competent departments of the unified allocation of products by the state Sparing, the financial implementation of the unified collection. In this way, the management of the enterprise is limited to the internal, to organize and control the production process, forming a simple production-oriented management.

The main characteristics of production management are: In the guiding ideology is a pure production point of view, to complete the national mandatory as the central task, the nature of the work is purely executive, enterprises lack the main decision-making power, in the management objectives, only the pursuit of the unit's production efficiency, very little consideration of economic benefits In a state of close isolation in relation to the market.

The most basic feature of the Production technology finance plan is that all the major aspects of it are regulated by the State, thus ensuring its convergence with the plan, making the enterprise plan an integral part of the national plan and a concrete implementation plan of the plan. Specifically, there are the following features:

1. The content of the plan of the national Unification stipulation. According to the national regulations, enterprises must prepare a production technology financial plan consisting of six basic plans. In addition, enterprises can add other plans according to their own characteristics and needs, such as equipment overhaul plan, capital plan, transportation plan and so on. The State also provided for the six plans a unified content, table, indicator system, timing and method of preparation.

2. The national Unification stipulation Plan programming procedure. The state first for the enterprise regulation of the number of enterprises, according to the requirements of control numbers, combined with the specific conditions of enterprises to prepare draft plans reported. The state according to the needs of the overall balance of national economy, refer to the draft submitted by the enterprise, determine the official planning task of the enterprise, release the enterprise implementation. This is the planning program for the next two.

3. Production planning is the primary and central plan. Prepare labor wage plan, material and technical supply plan and fund plan according to the manpower, material and capital needs of production task. Prepare revenue plan, cost plan and profit plan based on expected consumption and results of production plan.

4. The results of the plan are not directly linked to the economic and social benefits of the enterprises and workers. The aim of the enterprise work plan is not directly to meet the needs of the society and improve the social benefit, nor is it directly to improve the economic benefits of the enterprises and workers, but simply to complete the production tasks and plan targets stipulated by the superiors.

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