Planning for social development of an enterprise. Planning for social development in an organization Planning for social development in an enterprise

The main distinctive feature of the activities of non-profit organizations is a high degree of social orientation, which forms the basis of their organizational culture and consists in the desire to provide services that are important to society, but often do not generate profit due to the lack of effective demand or the impossibility of setting prices and charging for them.

In other words, non-profit organizations produce public goods, which cannot be efficiently produced by commercial organizations, since their production activities do not pay off. The key goal of non-profit organizations is not to make a profit, but to achieve a social mission. Social orientation of non-profit organizations includes the following six behavioral components:

• 1. Beneficiaries, or recipients of services of non-profit organizations, as a rule, are in a crisis situation and unfavorable economic, social and political conditions. Nonprofit organizations work to understand their situation and needs and develop programs and activities that are valuable to them.
• 2. Sponsors and resource providers provide often free financial support to non-profit organizations and, as a rule, are private and public representatives who make donations. Non-profit organizations conduct certain activities in order to retain current donors and attract new financial resources.
• 3. Volunteers and employees of non-profit organizations are involved in the strategic process of obtaining and retaining motivated personnel, taking into account their perceptions and proposals for planning the activities of non-profit organizations, where volunteers represent a unique and key resource.
• 4. Learning and social entrepreneurship refer to the organizational capacity of non-profit organizations, reflecting their overall productivity capabilities and ability to adapt to environmental changes through the creation and implementation of innovations.
• 5. Interfunctional coordination creates synergies within nonprofit organizations that contribute to achieving the organizational mission. This involves consistent planning and communication.

The high social orientation of the activities of non-profit organizations and their lack of focus on making a profit necessitates the use of non-traditional methods to measure their productivity and efficiency. Performance measurement plays an important role in nonprofit organization planning and decision making for the following reasons:

• - this allows you to receive feedback and identify changes in the performance of a non-profit organization over time;
• - this allows you to set standards and use them for comparison as benchmarks for the organization itself and create an information base for making organizational decisions;
• - the results of this assessment serve as a signal to the public and stakeholders of non-profit organizations.

The most used metrics in the nonprofit sector are financial. The goals of non-profit organizations are more complex than those of for-profit organizations, so their success or failure cannot be measured strictly in financial terms. In the nonprofit sector, financial performance is only one of the goals pursued. The main goal of non-profit organizations is to produce the required quantity and quality of social goods and services.

Some nonprofits aim to maximize the use of certain types of inputs rather than outputs, while others may seek to maximize revenue. Still others focus on lobbying for social issues aimed at maximum political impact. The multiple goals of nonprofit organizations necessitate multidimensional measurement of their performance.

Therefore, the performance of a non-profit organization refers to the social orientation and degree of satisfaction of stakeholders in its activities, the achievement of stakeholder expectations, organizational values ​​and mission. To capture the interests of a nonprofit's multiple stakeholders and provide a solid basis for evaluating nonprofit performance and making decisions, there are six dimensions of nonprofit performance. These include:

• - satisfaction of the needs of consumers of social services - is determined by the completeness and timeliness of the non-profit organization meeting their needs for social services;
• - the volume of financial and other resources attracted by the organization - reflects the financial and other resources available to the non-profit organization, the degree of satisfaction of sponsors with its activities and determines its capabilities in implementing its social functions;
• - satisfaction of the organization’s employees and volunteers - is determined by the quality of management and motivation, the development of the organization’s social capital and determines the organization’s ability to attract new employees and volunteers;
• - long-term results and intermediate results of activity - reflect the degree of achievement of the goals and mission of a non-profit organization;
• - the overall effectiveness of the organization's activities - reflects the payback of social projects, the level of profit and profitability, and is similar to the effectiveness of the activities of a commercial organization.

In practice, some nonprofit organizations may place greater emphasis on just one, two, or even a few types of social orientation, which increases their degree of organizational effectiveness. Some nonprofits may focus only on donors or on attracting resources and investment, which can lead to increasing their financial flexibility and providing better social services to consumers.

Another example is the orientation of a non-profit organization to the interests of volunteer employees, which in turn may serve the interests of sponsors and attract additional financial and other resources to the organization. Nonprofit organizations that are able to satisfy the interests and needs of multiple stakeholder groups are more effective and efficient in various organizational aspects.

Performance indicators for each type of stakeholder should be tailored to the specific operating conditions of the nonprofit organization and be consistent with the desired results of its activities, its mission and values. Ideally, one should strive to satisfy the interests of all stakeholders.

In table 5.1 provides the components of social orientation and indicators of productivity and efficiency of a non-profit organization.

Based on the data in table. 5.1 we can draw the following conclusions:

• - the higher the orientation of a non-profit organization towards beneficiaries (consumers of social services), the higher the satisfaction of the needs of consumers of social services, the satisfaction of the organization’s employees and volunteers, long-term results and intermediate results of activities and the overall effectiveness of the organization’s activities;
• - the higher the orientation of a non-profit organization towards attracting financial resources from sponsors, the higher the satisfaction of the needs of consumers of social services, the satisfaction of the organization’s employees and volunteers, long-term results and intermediate results of activities and the overall effectiveness of the organization’s activities;
• - the higher the orientation of a non-profit organization towards the interests and motivation of volunteers and employees, the higher the long-term results and intermediate results of its activities and the overall effectiveness of the organization’s activities;
• - the higher the orientation of a non-profit organization towards training and running a socially responsible business, the higher the long-term results and intermediate results of activities and the overall effectiveness of the organization;
• - the higher the orientation of a non-profit organization towards interfunctional coordination and internal synergy, the higher the overall efficiency of the organization.

The influence of the social orientation of a non-profit organization on the performance indicators of its activities

Type of social orientation of a non-profit organization	Organizational performance indicator
	Satisfaction of the needs of consumers of social services	The volume of financial and other resources attracted by the organization	Satisfaction of the organization's employees and volunteers	Long-term results and intermediate results activities	Overall performance of the organization
Focus on beneficiaries (consumers of social services)
Focus on attracting financial resources from sponsors
Focus on the interests and motivation of volunteers and employees
Focus on learning and leading socially responsible business
Focus on interfunctional coordination and internal synergy

Thus, we can conclude that the most preferable type of social orientation of a non-profit organization is orientation towards beneficiaries (consumers of social services), since it ensures an increase in four of the five identified indicators of its productivity and efficiency.

The program for ensuring the development of society involves solving the issue of the coincidence of the main trends and needs of social development with the means and methods of achieving the set goals and objectives. Therefore, the main criterion for the viability and progressiveness of social transformations and the effectiveness of management of social objects are: a) the degree of scientific character and b) the validity of reflecting the interests of the majority (society) in practice.

The formation of planning for social development problems dates back to the end of the 18th century. and is associated with representatives of utopian socialism: C. de Rouvroy (Saint-Simon), C. Fourier and R. Owen, who sought to substantiate a perfect social system on the basis of ahistorically understood principles - reason, justice, freedom, equality and fraternity. Among the ideas and guesses of the utopian socialists, in particular, were: the need to create large-scale social production; destruction of the opposition between city and countryside, mental and physical labor; the obligation of labor as a need and as a pleasure; the requirement for the unity of science and industry, scientific planning of the economy (economics); implementation of the distribution of available resources “according to abilities”. Some of their guesses are still relevant today.

Already at the beginning of the 19th century. their followers made attempts to implement individual ideas in practice - in the USA and Great Britain.

First mention of the term " social planning" attributed to the 32nd President of the United States F. Roosevelt when he carried out reforms (the so-called new course) in connection with overcoming the consequences of the overproduction crisis of the 1930s.

This phenomenon received further development in the implementation of various forms and methods of implementing social policy, in particular in ensuring social protection of the population.

The theoretical and methodological foundations of social planning were first tested in the first years of Soviet power and the first five-year plan for the development of the national economy (1928–1932). This plan contained, in particular, a special section “Socio-economic problems”, various social programs (elimination of illiteracy, homelessness in the country), as well as measures to solve them. Let us note that in subsequent plans for the development of the national economy, up to the last five-year plan, such a section was not highlighted as an independent component.

Among the domestic scientists who contributed to the development of problems in the theory and practice of social planning, the following can be named: N. A. Aitov, V. G. Aseev, V. I. Gerchikov, V. M. Elmeev, N. I. Lapin, P. P. Luzan, V. G. Podmarkov, Zh. T. Toshchenko, Yu. L. Neimer, O. I. Shkaratan etc.

The current rejection of the ideas of socialism has already led to the abandonment of centralized planning for the social development of society. The departure from the planned principles of regulation is explained by: the predominance of technocratic tendencies in the development of social production; hypertrophied resource distribution system; absolutization of methods of directive planning (command) to the detriment of indirect (regulation); a small “area of ​​freedom” for the development of potential social and personal opportunities; the dependence of social relations on the political and ideological guidelines of the state; lack of proper correspondence between economic and social parameters of development (increasing production volumes acted as a primary factor, meeting people's needs as a secondary factor) and taking into account the human element in planning and economics.

Essential characteristics

• 1) orientation of planning towards goals arising from objective trends in the organization of social development and providing for the satisfaction of current and future needs of people, their coordination with each other, the development of measures to enhance the creative activity of the person himself and the social institutions of society;
• 2) the use, within the framework of social planning, of performance indicators for achieving set goals (timing, volumes, levels, rates, proportions, degree of achievement of planned milestones);
• 3) detailed development and research of means of achieving the set development goals in the form of benefits (restrictions) or creating conditions for the rational development of the planned object;
• 4) social planning is a continuous process of cognitive and transformative activity.

Generally social planning defined as scientifically based determination of goals, indicators and tasks for the development of social objects and the main means of their implementation in the interests of society, social institutions or large production associations.

The following are distinguished: levels social planning.

Society, for which long-term plans are being developed to solve the most significant social problems that determine its viability, integrity and sustainability.

Level of individual spheres of public life (economic, socio-political and spiritual), which provides for solving problems of improving working conditions and content; vocational training; prestige of areas of employment; structures of working and free time; satisfaction of material and spiritual needs; participation in political life.

On regional level planning is aimed at solving social problems of the republic, region (territory), other regional entity in terms of: equalizing social development in a territorial context; regulation of migration flows; rational use of labor resources; development of national relations; distribution and consumption of cultural values.

When analyzing the planning features of economic regions it is necessary to determine the essence and specificity of each social object (phenomenon or process) in a given territory, as well as clarify their differences from similar objects in other territories.

Level of production organizations (work collectives) involves the implementation of a person’s motivation for creative work, providing conditions for his work and everyday life.

Main forms social planning are:

• 1) targeted (direct) planning or development and justification of a system of tasks to achieve a certain level of social development. This concerns rational relationships in the development of social processes, reflecting their real state, trends of change, the level of use of science and technology, and people's needs;
• 2) social (indirect) planning, in which the elements of the implementation mechanism are the specific conditions, capabilities and needs of the object itself, as well as its components and variables of an exo- and endogenous nature, in other words, amenable or not amenable to state and public regulation. Let us note that a number of social objects have limited conditions for their development, which implies the need to determine the “area of ​​freedom” in their planning.

An essential point in social planning is also taking into account the interests of the individual, individual social groups, and society as a whole.

The duality of the planning process allows us to consider methods for its implementation as ways of: a) implementing programs and plans (planning as an activity); b) their development (planning as a science). General planning methods are characterized by answers to fundamental questions: what objective laws of social development are based on possible ways to achieve goals? what are they aimed at? in what organizational forms will they be implemented?

The leading planning method is balance method, or a way of providing connections between the needs of society and its capabilities when resources are limited. In modern conditions, methods related to the implementation of market relations are also extremely important, when it is necessary to foresee the social consequences of decisions made and the ability to harmonize the interests of all participants in social transformation programs.

Requirements normative method are the basis for compiling indicators (standards) of social development at various levels of social organization, ensuring its scientific character.

Essence analytical method consists in dividing social action into its component parts and determining directions for the implementation of the intended program of action.

The essence variant method (variant approximations) is to determine several possible ways to solve social problems and tasks in the presence of the most complete and reliable information possible.

Complex (software-targeted) method represents the development of targeted comprehensive programs, taking into account all the main factors (material, labor and financial-economic), determining the performers and deadlines.

In development of the material presented in Chap. 4 (clause 4.2), we will consider the basic methodological concepts that characterize the tools for assessing a particular level of social development.

Social indicators – quantitative and qualitative characteristics of the state, trends and directions of social development, used in planning to assess the compliance of the actual situation with scientifically based requirements. In their most complete form, they are defined and calculated on the basis of statistical data.

To identify the degree of development or perfection of a particular object (phenomenon or process), the following indicators are applicable: a) general, when it is necessary to establish the level of development (lag, advance, compliance) of the process being studied in a particular society and take appropriate action; b) regulatory, when it is necessary to determine the compliance of the process being studied with scientifically based requirements.

It is usually said that social planning is effective when several groups of indicators are used, in particular:

• indicators that take into account the experience of planning social development in the form of quantitative characteristics and therefore allow planning for the future;
• indicators in the form of qualitative characteristics of individual social phenomena;
• indicators – assessments of the effectiveness of measures taken after the end of the planning period.

Let us note that the development, justification and application of social indicators are aimed at making scientifically based decisions aimed at increasing the efficiency of social planning and its effectiveness in solving both general and specific problems of social development.

Social standards – scientifically based quantitative and qualitative characteristics of the normative state of a social phenomenon (or one of its aspects), obtained on the basis of taking into account objective patterns and possibilities of social development. They are aimed at maximizing the satisfaction of the material and spiritual needs of the individual; have a specific historical character, i.e. reflect the possibilities and needs of social development at a given stage and, accordingly, may change in the future.

Social standards are clearly defined quantitatively and qualitatively through a value characterizing the ideal (desired) goal of development of the planned process. Therefore, in order to establish the most effective balance of needs and opportunities in social development, standards are tested first experimentally and then on a mass scale.

Social standards must be consistent with each other, and also differentiated depending on the specific national, natural, socio-demographic characteristics of the region based on various coefficients. In areas of social development where the definition of standards is difficult, it is legitimate to introduce the concept into planning practice social reference, by which it is necessary to understand the most possible (rational) value of the development of social processes, based on the existing indicators of the development of similar phenomena.

Classification of social standards and guidelines is possible by:

• spheres of an individual’s life (work, socio-political life, culture, everyday life, interpersonal communication). Here they reflect the provision of material resources per 100 thousand people; can be expressed in specific requirements and tasks (for example, standards for architectural planning solutions or the organization of rational life of the population); can exist in the form of a norm in the “person-person” system (for example, the number of persons in a particular profession per 1000 people of the population or the availability of personnel per 1000 people by type of profession);
• levels of social organization of society (for the country as a whole, territorial entity, sector of the national economy, group of organizations);
• social structure of society (or by socio-demographic groups);
• stages of development (society, region or individual production).

The following can be named as specific forms of implementation of social development: social map of the region And social passport of the organization , which state the diversity of social processes and changes at these levels and allow us to constantly analyze and compare planning objects, and take adequate measures to solve the problems posed.

The experience of social planning shows that a social card or passport characterizes the social composition of the population, the demographic situation, indicators of the labor, socio-political, cultural and family spheres, staffing of social development and its mathematics

real-technical base (in areas of public life or independently).

Subject, objectives and content of the course, its place in the system of teaching economic disciplines. The relationship between the organization and management of an enterprise (facility) with planning and forecasting of its activities.

Topic 1. Planning in the enterprise (facility) management system

The essence and functions of planning in management. Concept and objectives of planning, general economic and managerial approach to planning. Factors determining the need for planning in a market economy. Planning in the system of functions for managing socio-economic processes.

Principles of planning: systemic, integrated, marketing, functional, integration, etc. Social orientation and planning efficiency. Classification of types of planning: by organizational level, functional area, degree of uncertainty, time orientation, etc. Planning methods.

Organizational planning structures, their tasks and functions. Factors influencing the choice of planning form. Barriers to effective planning.

Topic 2. Forecasting business activity of an enterprise (facility)

Forecasting and its role in the development of models of strategic socio-economic development of an enterprise, industry, and economy as a whole. Types and types of forecasts.

Forecasting methods: their classification and content.

Economic and technological forecasting: their role and place in the system of forecasting the business environment of an enterprise and connection with strategic planning.

Socio-economic and socio-political forecasting, their content, tasks and methods.

Features of forecasting business activity of small businesses.

Topic 3. Strategic planning at the enterprise

The concept of strategic planning, its content and basic principles. Concept of vision, mission, goals, objectives. Classification of goals, goal space. Scheme of the strategic planning process and characteristics of its stages.

Strategic analysis: analysis of the impact of factors in the external and internal environment of the enterprise, analysis of the strengths and weaknesses of the enterprise, analysis of competitiveness.

Development and selection of strategy. Offensive, defensive strategy, strategy of reduction and change of business. Implementation of strategy. Monitoring and assessing the effectiveness of the strategy.

Targeted comprehensive programs and investment projects for enterprise development. Planning organizational culture: functions, objects, structures. The process of planning organizational culture.

Topic 4. Planning the resource potential of an enterprise (facility)

Planning the potential of an enterprise (scientific, technical and social development).

Intra-company planning (tactical), its goals, objectives and functions.

Organization of the planning process at the enterprise. System of plans and their interrelation.

Annual plan for economic and social development of the enterprise. Approximate content of the annual plan in the following areas: marketing; production; technical development and production organization; capital investments and investments; labor resources; logistics and sales; cost, profit and profitability; finance; environmental protection; increasing production efficiency and introducing new equipment.

Planned calculations and indicators.

E V. YALUNER

FUNCTIONAL ORIENTATION OF DEVELOPMENT PLANNING

SOCIO-ECONOMIC SYSTEMS OF THE SERVICE SECTOR

The functional orientation of planning the long-term development of a specific socio-economic system in its substantive basis should, in our opinion, include not only the desire to achieve economic and social results established on a predictive basis through the implementation of a set of resource-supported measures of an economic, financial, innovative, marketing, structural-organizational nature, but also to neutralize, level out the significant influences of negative factors of the external and internal environments, to achieve the intended goal based on the principles of plannedness and proportional development to the extent that they are observed, which is possible within the framework of the interaction of the planning function with other elements in the management system of the socio-economic development of an enterprise or industry and the national economy as a whole.

Proportional and planned development of a socio-economic system developing on the basis of the implementation of an indicative (recommendatory, oriented) plan is possible in the conditions of a combination of current, long-term and strategic planning, their systemic interaction at various levels of management of the development of socio-economic systems (enterprise, industry, complex, national economy). At the same time, planning under conditions of significant influence of factors of an unstable external environment in an uncertain time should be given a coordinating role in the coordinated implementation of comprehensive measures and actions within the framework of a specific socio-economic system to achieve the greatest effectiveness and efficiency of production and provision of services.

At the same time, achieving that proportionality in the development of the socio-economic system, which is possible in the context of significant changes in the external environment, can be expressed not only in ensuring appropriate growth rates in the volume of products, provision of services, and cost reduction, allowing to maintain the level of competitiveness necessary for professional market participants, occupied (priority, leading) place in the market, but also in the organization of mutually agreed upon activities of all structural components of the national economy, industry, and divisions of the enterprise. At the same time, mutual agreement and rationalization of existing relations should be regulated by both governing bodies and the market.

Planning with its functional focus should be focused on solving such problems of proportionality of development as

determination and regulation of the appropriate level and nature of subordination, the priority of investment, production of certain types of products, provision of services, performance of work, preference and priority for the development of individual structural components, resource potentials of socio-economic systems.

The need for innovative and investment development of economic entities, structural components of the production and social sphere of the national economy, determining the levels of their competitiveness, efficiency of resource use, quality of services, complication and development of production relationships between structural components, enterprises of the national economy, in the context of the transition to a developed market in a significant to a large extent depends on: the effectiveness and significance of the planning and calculation justifications for achieving the greatest economic and social results, the minimum costs spent on the consumption of labor, financial, information resources, fixed assets, material elements of working capital; increasing the degree of systematicity of the processes of production of products, provision of services, performance of work in accordance with the target orientation of development in the medium- and long-term period of time.

Increasing the role of planning in the activities of the structural components of the national economy and enterprises largely depends on the degree of compliance with the indicators and responsibility of managers in the process of implementing plans drawn up for the current and long-term (medium-, long-term) periods of time for achieving planned economic and social results, levels efficiency and use of resources, on the degree of rationalization of mechanisms for stimulating labor, organization of production, and the process of providing services.

Along with this, the dominant role of the planning function in the management system of structural components of service sector enterprises is that the drawing up and implementation of plans are designed to ensure the proportional, balanced development of business entities, structural components of the service sector, as well as the equilibrium state of demand and supply emerging in the market services, works, products of various sectoral components of the social sphere. At the same time, ensuring the appropriate systematic development of structural components, business entities in the service sector, in our opinion, also largely depends on the diversity and rational combination of methods of planning and use of labor and material and technical resources, on the planning and calculation justification of the determined values ​​of economic and social results, efficiency activities of enterprises, industry components of the service sector.

Compliance with the functional orientation of long-term planning of business entities in the service sector in conditions of significant negative influence of factors of an unstable external environment is possible on the basis of not only the established volumes of consumption of all types of resources, the necessary

necessary to ensure the process of providing services to consumers, manufacturing products, but also determining and observing the minimum size (norms) of resource consumption per provision of one individual or complex service, unit of manufactured products, which are an important factor influencing the increase in the efficiency of use of all types of resources. Otherwise, the generated indicative plan with the requirements to comply with the principles of proportionality, orderliness and balance of the current functioning and long-term development of enterprises, structural components of the service sector is deprived of its functional focus, target orientation towards achieving established (necessary) economic and social results in a transitive (transition) economy , influence of negative environmental factors. At the same time, the cost of achieving planned results and volumes of consumed resources can be prohibitively high.

The functional orientation of planning in the management system of structural components and enterprises in the service sector to maintain balance, orderliness and proportionality of development in the long-term period of time can be sufficiently ensured on the basis of such use of labor, material, technical and other resources, in which, over a period of time, time periods (years), an increase in the ratio of economic results to costs is achieved, which contributes not only to the intensification and increase in the overall efficiency of production and provision of services, but also to an increase in the level of competitiveness of organizational and legal structures of the service sector. In turn, achieving high planned and estimated performance in the service sector, in our opinion, is possible if the standard consumption of labor and material and technical resources is observed, which has a positive impact on both increasing economic results and reducing the rate of cost growth.

The planned and calculated functional orientation of the structural components and enterprises of the service sector, therefore, should, on the basis of the necessary resource supply, ensure such an economic result (the value of services provided, production of products, profit), the growth dynamics of which outstrip the rate of increase in the total costs of consuming all types of resources. In this regard, the position of a number of academic economists who believe that proportionality, orderliness and balance in the process of providing services, producing products in the social sphere, and the effectiveness of activities are possible mainly on the basis of extensive growth in the volume of fixed and working capital and their better use is not sufficiently reasoned.

However, it seems to us that the legitimacy of raising the problem of increasing the average annual volume of fixed assets, material elements of working capital and the efficiency of their use does not exclude, but most likely requires, intensification of the process of providing services, production of products in the social sphere, its structural components, at enterprises.

At the same time, it should be noted that the functional orientation of planning in the management system of socio-economic systems can take into account at a certain stage of development (for example, at the stage of renewal, modernization and reconstruction of fixed assets) a significant increase in the volume of resource potentials. But as production efficiency increases, the growth rate of fixed and working capital can reach those optimal volumes at which the cost results of current activities and future development of structural components and business entities in the service sector in terms of growth rates and absolute values ​​over time will outstrip the rate of increase in cost volumes resource potentials.

At the same time, in the functional orientation of planning, one should take into account the fact that an increase in the general level of efficiency in the use of all types of available resources in the long-term period of time does not yet serve as evidence of a rational relationship between results and costs in the current conditions of the negative influence of environmental factors, since the optimality of these ratios is very conditional based on compliance with established norms and standards for the consumption of all types of available resources, their compliance with the organizational, economic, innovative, technical capabilities of business entities in the service sector to save labor, material and technical resources with a planned increase in the growth rate of the cost volumes of services and manufactured products.

The normative functional orientation of planning in the management system for the long-term development of structural components, social enterprises, in accordance with our ideas, reflects, to a certain extent, the balance level of compliance of the planned cost volume of the provision of services and manufactured products with the available resource potentials, formed by the subject of management.

In addition, the balance sheet, regulatory compliance of economic results and resource provision in the long-term period is determined based on the existing need for the provision of services, production of products in the markets for services and goods, and the need to bring supply and demand into equilibrium. At the same time, for the functional orientation of planning to achieve the greatest economic results and, on a regulatory basis, the lowest costs in the long-term period, an important basis for planning and calculation justifications is the actual cost volume of services provided, production of goods in the social sphere, planned increases to which as realistically achievable values ​​are possible in perspective period based on compliance with norms and standards for resource consumption, differentiated as the technical, innovative and organizational-economic levels of resource potentials, economic entities in general and the structural components of the service sector change.

The proportional, balanced and systematic functional orientation of planning, as we see it, should be subordinated to the orientation towards achieving such economic results, the regulatory regulation of which would correspond to the desire of economic entities, structural components of the service sector, to effectively use resources.

A logical and verbal presentation of the functional orientation of planning current activities and long-term development of enterprises, structural components of the service sector provides an opportunity for multi-level management bodies in the social sphere to increase the degree of objectivity and significance of planning and calculation justifications for achieving the levels of efficiency of resource consumption and economic results established on a predictive basis.

The functional orientation of planning towards achieving established economic, social and other results, in our opinion, can also be ensured by increasing the level of their objectivity. The main tool for planning and calculation justifications for achieving economic results in the long-term period and the efficiency of the resources used in the service sector is socio-economic forecasting, according to which the existing trends in the development of an economic entity or, in general, the structural component of the service sector are transferred from the retrospective (past) period to future.

Forecast estimates obtained by economic and mathematical methods, the level of their adequacy of actual values ​​with forecast (planned) values ​​are confirmed, as a rule, by the statistical parameters of the significance of the created forecast model (equation), the practical use of which in the formed plan for the long-term development of an economic entity or the structural component of the service sector is that the predicted values ​​of economic results or operational efficiency, after agreement with the resource provision for the long-term period, are accepted as planned or, after some adjustments to the forecast estimates, a decision is made to approve them as guidelines for achieving economic results, the efficiency of using resources, the numerical values ​​of which are in the range of economically acceptable quantities

In this regard, it should be noted that forecast estimates of economic and other results of the long-term development of business entities, structural components of the service sector in their accuracy and objectivity correspond to the established trends of retrospective changes, actual or comparable prices, and the selected time interval within which the forecast was carried out. The accuracy of forecast estimates of economic results and the efficiency of using all types of enterprise resources, the structural component of the social sphere, also depends on the ratio of the number of members of the dynamic series and forecast estimates over time.

In our opinion, the functional orientation of planning the development of socio-economic systems in the service sector should correspond to the accuracy of forecast estimates of their economic results and the efficiency of resource consumption for the medium term (2-3 years), since forecast errors in the long term (5-6 years) increase significantly in the absence of statistical proportionality of the members of the time series and forecast estimates. In the event that the composition of the members of the dynamic series is with the number of forecast estimates in the proportion of 2:1 with a high statistical significance of the forecast equation, then such a forecast can serve as a basis for increasing the objectivity of planning and calculation justifications for achieving the necessary economic results, levels of efficiency in the development of structural components of the sphere services in the future.

At the same time, it should be taken into account that the objectivity of the functional orientation of planning to achieve the set goal, economic results and levels of efficiency in the use of resource potentials depends on a set of various factors that directly or indirectly affect the accuracy of planned assessments of the economic and social development of business entities and the structural components of the service sector. Such factors, for example, along with the above, are changes in: the external and internal environment associated with significant fluctuations in the services market; legal regulations; levels of competitiveness of professional participants in the market of services and goods of social enterprises; distribution channels for services, products, logistics; degree of product diversification, volume of borrowed funds to finance an investment project, issue of shares, bonds.

Therefore, the adequacy of the estimated economic indicators established in the current (one year) or long-term (2-5 years) plans for the socio-economic development of the structural component, service enterprises based on forecast estimates, cannot be fully observed without taking into account and rationalizing the interaction of the current, long-term and strategic plans, in their functional focus, focused not only on taking into account possible and significant influences of factors, but also on their leveling, neutralization and localization in the event of significant changes in the state of the external and internal environment.

The functional orientation and role of planning in the management system of industrial components and service enterprises largely depends on interaction with such functions of managing socio-economic systems as organization, regulation, control and accounting. Each of the functions, having an individual orientation towards achieving specific economic, social and other results in the management system of the structural components of the service sector of the national economy, at the same time, in interaction with other management functions, is aimed in systemic unity at achieving the main goal - ensuring eco-

nomic growth and increasing the efficiency of production, provision of services in current activities and the long-term development of the structural components of the service sector.

For example, the functional orientation of organizing the process of providing services and producing products at a service enterprise is associated with the rationalization of the interaction of personnel with fixed and working capital - the material and technical components of the activities of an economic entity. At the same time, the interaction of all types of resource potential of the organizational and legal structure of the service sector based on the measures taken within the framework of the function of organizing the production of products and the provision of services should ensure the achievement of planned economic and other indicators in the long-term period.

At the same time, it should be noted that the implemented set of economic, social, marketing and innovative measures as part of the planning function determines the reality of achieving economic results only in interaction with other management functions.

In this regard, it is advisable to separate the goals of the management system of a service enterprise and directly the goals of the economic entity itself, which is a socio-economic system. The main target orientation of the socio-economic system, in our opinion, can be expressed by such a criterion definition as maximizing economic results and minimizing the costs of consuming all types of resources in the process of providing consumers with individual or complex services and production. At the same time, the main economic results as output characteristics of this system can be expressed in cost or in kind form.

In a rationalized system for managing the current activities and future development of enterprises and structural components of the service sector, the output parameters are increases in controllability and economic results due to the rationalization of the interaction of the elements of this system. The purpose of the functioning of this management system is to increase the level of controllability of the socio-economic system, its compliance with the target orientation towards achieving those economic results that correspond to the criterion orientation of this system (for example, achieving the optimal cost volume of providing services to consumers, selling products that correspond to the standard consumption of resources).

However, the role of the planning function in the management system of the organizational and legal structure of the service sector, in our opinion, is to ensure balance, proportionality and orderliness of socio-economic development through the implementation of a set of innovative, technical, economic, social, marketing, financial and other measures aimed at achieving those rates of economic growth and efficient use of resources that preserve or

expand the occupied (common for mass professional participants or priority, leading) place in a certain market segment by an economic entity, increase its level of competitiveness, the products it produces, and the services it provides.

Therefore, the functional orientation and role of planning in the system for managing the development of the structural components of the service sector, in our opinion, can be identified with the achievement by the socio-economic system of those economic results that are established in the current and long-term plans on a resource-supported, balanced and predictive basis.

The implementation of the functional orientation of planning, its focus and increased significance in the conditions of the negative influence of external and internal environmental factors on the structural components of the service sector should be facilitated by the clarification and classification of certain industry components of the service sector into corresponding groups integrated by the nature of the provision of services.

In the economic literature there is no unity with the definition of the concepts of the social sphere, the service sector, and the service sector. In our opinion, these are synonymous concepts, despite some statistical and semantic differences from each other. For example, the State Committee of the Russian Federation on Statistics (Goskomstat) divides statistical data on the development of the national economy and relates it to the production and social spheres, highlighting various structural components and complexes in them, called industries. At the same time, Goskomstat includes the following as the main structural components (branches) of the social sphere: transport (freight and passenger); connection; wholesale, retail trade and catering; information and computing services; housing and communal services, non-production types of consumer services; healthcare; physical education and social welfare; education; culture and art; science and scientific services; finance, credit, insurance, pensions; control.

However, the list of sectors of the social sphere of the State Statistics Committee does not include such structural components as tourist and excursion, sanatorium and resort complexes, and hotel complexes. Therefore, in our opinion, identifying the concepts of the social sphere and the service sector, in order to increase the level of functional orientation of planning as part of the management system of the structural components (industries) of the service sector, bringing them together on a synonymous basis, it is necessary to clarify the industry affiliation of certain structural components, several detail general groups of industries and provide a unified grouping of complexes and industries.

In general, the service sector (social sphere) includes such sectoral (complex) components as: passenger transport; telecommunication complex; trade and purchasing complex; catering;

hotel, sanatorium-resort, tourist and excursion complexes; sports and fitness complex; scientific and innovation complex; financial and credit complex; housing and communal complex; non-production household services; cultural and leisure complex; information and computing services; healthcare; education.

Each of the structural components of the service sector, in turn, must be detailed by relevant sub-sectors in order to assign each of them to the classification industry groups of the service sector. So, for example, the structural component of the service sector (social sphere) includes such sub-industry groups as education: preschool, general, basic general, secondary (full) general; primary, secondary vocational, higher vocational; postgraduate professional; additional.

The cultural and leisure complex of the service sector (social sphere) should include all types of cinema, theater, library, circus, zoo, music, variety and entertainment, and museum services. Clarification of the sub-industry composition is also necessary in the financial and credit complex, which is one of the main objects and complexes of market infrastructure, including banking, insurance, trust services, pensions, services provided by commodity, stock and currency exchanges.

As for the concept of “service sector,” the author joins the opinion of those economists who classify these types of services as sub-industry types of consumer services for the population. At the same time, the separation of housing, communal, and household services of a non-productive nature in the service sector indicates the integrated orientation of this industry, which includes a wide range of household services provided to citizens, for example, in such business entities as hairdressers, post offices, bathhouses, water pools, solariums, repair shops for shoes, clothing, electronics, and household appliances.

This complex type of service sector industry can be called the service sector (maintenance), but it cannot be identified with the service sector in its substantive essence and comprehensive focus of the services provided, since it is its integrated structural component.

At the same time, despite our proposed identification and synonymy of the use of the concepts social sphere and service sector, for the purpose of clarifying the functional orientation of planning in the management system of structural components (industries) and service enterprises, the sectoral dimension and social purpose of the social sphere, in our opinion, should consider somewhat more broadly the content of the service sector.

A broader interpretation of the social sphere of the national economy in comparison with the service sector is due to the fact that in the social sphere not only

all types of services are provided to individuals within the framework of the national economy, but also work is performed, products are produced that are vital for the protection of public order, social security, and the protection of the economic interests of citizens abroad and in their own country. Some of the specified works, services, types of products in the social sphere can be classified as industry and sub-industry components of the service sector (for example, management services of a federal, regional and municipal nature).

At the same time, other types of work, services and non-industry products that are characteristic of the life support of society (environmental protection, social security activities, implementation of a set of measures for economic, social and other security), in our opinion, can be attributed to the social sphere . But since these types of services and work are not considered grouped according to a specific industry, we can synonymize the provision of statistically accounted volumes of services, equal in proportionality between the social sphere and the service sector.

Literature

1. Indicative planning: theory and ways of improvement / Petrov A.N., Demidova L.G., Klimov S.M. and others. St. Petersburg: Knowledge, 2000.

2. Mozgolina L.V. Resource potential of the service sector: Preprint. St. Petersburg: Publishing house "Nestor", 2004.

3. Social status and standard of living of the Russian population. 2003. Stat. Sat. / Goskomstat of Russia. M., 2003.

YALUNER ELENA VASILIEVNA - Candidate of Economic Sciences, Associate Professor at the St. Petersburg Academy of Service and Economics.

Each state, caring about the prospects of its population, constantly plans and implements all kinds of social development programs. It is important in this process that the means and methods used in the social development of society correspond to its needs and requirements.

In this regard, there is a need for a scientific validity, a system of criteria for social needs in a state or a certain region. All social changes must be tested for effectiveness and expediency. Social planning can provide such validity.

Social planning is a form of regulation of social processes in society related to the life of the population. The main task of social planning is to optimize the processes of economic and social development and increase socio-economic efficiency.

The object of social planning is social relations at all levels, including:

• - social differentiation, social structure;
• - quality and standard of living of the population, including the level of real income in general and by social groups;
• - quality and level of consumption;
• - provision of housing, its comfort;
• - provision of the population with the most important types of goods and services;
• - development of education, healthcare, culture;
• - determination of the volume of these services provided to the population on a paid and free basis, etc.

Social planning since the mid-50s. XX century, was the most important element of indicative planning in countries with developed market economies, and from the late 70s to the early 80s, in connection with the transition of these countries from indicative planning to program-targeted methods of regulation, social planning became an important component strategic national programs.

An example is the five-year development plan of France, the five-year development plan of Japan, which are essentially the general concept of the country's socio-economic development.

Extensive experience in social planning was accumulated in the USSR, but planning in those conditions was of a directive nature.

Social planning has a multi-level nature: national, regional, enterprise (company) level.

Social planning focuses on the technical process of solving social problems.

The core of this model, which relies on programmatic development, is a rational, carefully planned and controlled process of change designed to provide services to members of a society or a specific territorial body.

Since planning is both a science and an activity, the method must be understood not only as a method of implementation, but also as a way of developing programs or tasks.

General planning methods are characterized by what objective laws of social development the possible ways of achieving goals are based on, what they are aimed at and in what organizational forms they are embodied.

For a long time, the leading method of planning was the balance sheet, which arose as a way to ensure connections between the needs of society and its capabilities with limited resources. Currently, methods related to the existence of market relations are coming to the fore, when it is especially important to see the social consequences of decisions made, to be able to coordinate the interests of all participants in the transformation, providing them with favorable conditions for the manifestation of creative activity.

The scientific nature of social planning largely depends on the use of the normative method. Its requirements serve as the basis for compiling indicators of social development at various levels of social organization of society. It is the standards that make it possible to carry out calculations and justify the reality of planned targets, and to determine guidelines for the development of many social processes.

The analytical method combines analysis and generalization. Its essence boils down to the fact that during planning, social progress is divided into its component parts and on this basis the directions for implementing the intended program are determined.

The method of options is becoming increasingly important, the essence of which is to identify several possible ways to solve social problems in the presence of the most complete and reliable information possible. Its variety is the method of variant approximations: first, on the basis of the available initial data, a possible path is determined in the order of the first approximation, and then successive refinements are made. The use of this method is associated with the search for the optimal solution to a particular social problem, with the correct choice of priorities.

The integrated method is the development of a program taking into account all the main factors: material, financial and labor resources, performers, deadlines.

Its application requires compliance with the following requirements: determining the pace and proportions of development of the social process, its statistical and dynamic model and developing the main indicators of the plan.

In social planning, the problem-target method has become increasingly used, which is usually associated with solving key urgent problems of social development, regardless of their departmental affiliation.

A social experiment has received wide recognition, during which the mechanism of action of objective laws and the features of their manifestation on the basis of one or more social institutions are clarified. The conclusions obtained help to correct the course of development of the planned process and test the predicted provisions and conclusions in practice.

Economic and mathematical methods occupy an important place in social planning. This name is in a certain form conditional. In reality, we are talking about quantitative analysis using the planning methods already listed above. Mathematical methods do not cancel social analysis, but rely on it and, in turn, influence its further improvement.

Currently, quantitative analysis relies on methods such as linear programming, modeling, multivariate analysis, game theory, etc.

But all these formal-logical quantitative procedures are assigned the role of a specific tool necessary for solving various problems.

In planning theory and methodology, it is important to be able to apply quantitative characteristics. After all, formal logic (and mathematics, respectively) is a means of obtaining new knowledge.

But the practical implementation of this knowledge requires not only truth in the mathematical sense, but also the correct interpretation of the results. Only through the integrated use of these planning methods with the help of quantitative analysis is it possible to develop an optimal solution. Quantitative analysis must always be compared with common sense so that there is no absolutization of quantitative characteristics. Thus, quantitative analysis and economic and mathematical tools play an important, but not self-sufficient role in planning. They need constant development and improvement, constant correlation of their results with the social goals of society.

As we know, the essence of the state is manifested in its functions, which are the main directions of the state’s activities. The functions of government bodies are divided into internal (economic and organizational, cultural and educational, regulation of production and consumption measures, protection of all forms of property, law and order, nature and the environment, fight against crime, protection of the rights and freedoms of citizens, etc.) and external (fight for peace and peaceful coexistence, commonwealth with other countries, defense of the homeland, sovereignty and independence of the state, state participation in international humanitarian, cultural ties, etc.). Social planning can be classified as an internal function, since it simultaneously promotes the realization of the rights and freedoms of citizens, and also forms an economic and organizational system at all levels.

Social planning has its own objects and subjects.

The subject of social design (i.e., the one who carries out the design) are various carriers of management activities, both individuals and organizations, work collectives, social institutions, etc., whose goal is the organized, purposeful transformation of social reality.

A necessary feature of the subject of design is his social activity, direct participation in the design process.

The main subject of social management is the state. Thus, social planning is one of the management functions of the state.

The object of social design (i.e., where or on whom the design process is carried out) refers to systems, processes of organizing social connections, interactions included in design activities, subject to the influence of design subjects and serving as the basis for this influence. These can be objects of a very different nature:

• 1. man as a social individual and subject of the historical process and social relations with his needs, interests, value orientations, attitudes, social status, prestige, roles in the system of relations;
• 2. various elements and subsystems of the social structure of society (work collectives, regions, social groups, etc.);
• 3. various social relations (political, ideological, managerial, aesthetic, moral, family, everyday, interpersonal, etc.).

In a broad sense, the objects and subjects of social planning are the entire totality of people in society, which is not a homogeneous mass. Another important proof that social planning is a significant function of government is that it is inherently complex, which is achieved only at the level of action of government structures. This will require the combined efforts of both specialists from management subjects and representatives of science (from sociologists and economists, lawyers, political scientists, etc.). The state, represented by legislative and executive authorities, can coordinate the actions of all subjects of social planning.