TECHNOLOGY OF ORGANIZATION OF EXPERT POLLS OF NON- comparative CHARACTER IN THE ESTIMATION OF THE ENTERPRISE PLANNING SYSTEM

 published in 2012. — Kh .: KhIBM — 2012. — P. 85 — 96., © Nemtsov OV.

Annotation.In article key parameters technology’s of the organisation expert’s interrogations of not comparative character can be applied. This technology are investigated for any processes, objects, subjects or the phenomena, for which do not exist analogues, and also research of questions on which there are no alternatives. By means of the created technology the basic criteria complex’s system of indicators of system effectiveness’s planning are confirmed.

Keywords: experts, expert approach, expert methods, expert survey, peer review of non-comparative nature, monodic approach, statistics of averages, statistical hypotheses, one-dimensional statistical analysis, Z-statistics, Z-test, t-Student.

Formulation of the problem in general.

Today, many objects, entities, processes and phenomena of the socio-economic sphere, in particular planning and planning, cannot be measured by natural or value indicators, that is, by means of a proportional scale, but nevertheless require evaluation. This is especially true of the evaluation of the quality, derived from its properties — efficiency, management decisions of different levels and synergistic effect, which also occur when planning. Moreover, in this case, creating an alternative planning mechanism or alternative planning system is quite complicated, so there is a need to evaluate the quality, effectiveness, success of management decisions and synergetic effect resulting from the clear execution of plans, the above process and the system separately, ie without comparison with analogues or alternative.
Analysis of recent research and publications.The use of expert methods to study many processes, objects, subjects, or phenomena, especially those that are new or unknown, has been going on for a long time. However, formalization of these methods in the form of scientific knowledge occurred recently in terms of history — approximately in the 60s of the 20th century. Therefore, the fundamental work of the scientists of the time, who can rightly be called classics in this field of scientific knowledge — EP, deserve great attention. Reichman., G.G. Azgaldov, L.N. Bolshev, NV Smirnov. However, problems that arise in today’s economy, as well as in other fields of knowledge, require the improvement and updating of some provisions of fundamental works by expert methods. The works of such scientists as V.N. Aitingon, M.A. Kravets, NP Pankratova, R. Churchill, S.I. Kosenkov, D.N. Hamkhanova, I.Yu. Kondrat, VI Kurbatov, GA Ugolnytsky,
The purpose and purpose of the article. To analyze the existing technologies of conducting expert polls and further processing of their results, as well as to develop author’s technology of organization of expert polls of a non-comparative character by means of a comparative approach on the example of confirmation of the criteria of evaluation of the enterprise planning system. 
Outline of the main research material.Since it does not have a single methodology for conducting the expert survey, there is only a well-known mechanism, which consists of the following stages: development of criteria for joining the expert group and its further formation, development of regulations and organizational support of the expert examination, obtaining expert data and choice of methods for their further processing. , choice of methods of verification of expert opinions for consistency, obtaining of results of examination and their analysis [1, P. 3]; and based on the goals of our expert survey, for each of the above steps, we will define our methods, procedures and indicators.
Thus, the expert survey is incomparable in nature, that is, we suggest that the experts do not select an object or rank the objects presented in the questionnaire, but express their vision about the correctness of the declared hypotheses for each of the presented objects regarding the possibility of their use in assessing the effectiveness of the system planning. Therefore, the well-known methods, procedures and indicators used in comparative peer review cannot be applied. As this expert survey is incomparable in nature when conducting market research to identify respondents’ opinions on a particular issue, we propose to apply by analogy those methods, procedures, and indicators used in conducting these research.
The stages of marketing research are: problem definition, choice of research project, choice of data collection method, development of forms to be filled in the research process, design of sample and data collection, analysis and interpretation of data, preparation of report on the results of the conducted research [2, P. 59 ]. So, by compiling the traditional expert survey and marketing research stages, we will determine the mechanism by which we will conduct peer review of an incomparable nature: identifying the problem and main goals of the expert research, developing regulations and organizational support for conducting the examination, developing the questionnaire and determining the scale of measuring each question , development of criteria for joining the expert group and its further formation,
Instead, the author is faced with the problem of the correctness of his hypotheses:
1) the proposed indicators of the effectiveness of the planning system, their distribution into direct and indirect, and their ability to evaluate the effectiveness of the planning system;
2) to determine the corridor of the optimal values of the performance indicators corresponding to their effective state;
3) the degree of deviation from the optimal values of the performance indicators by the author, which form corridors of the values of the performance indicators that correspond to their moderately effective, inefficient and inefficient condition.
According to the identified problems, the objectives of the expert survey are:
1) evaluate the feasibility of using the author’s performance indicators to comprehensively evaluate the effectiveness of the planning system;
2) to assess the correctness of the corridor of values of these performance indicators, which corresponds to the optimal (effective) status;
3) evaluate the correctness of the percentages of deviation, expressed as a percentage, from the optimal values of these performance indicators and the resulting corridors of values corresponding to their moderately effective, inefficient and inefficient condition.
A contactless form was chosen as the form of interaction with the expert group on the basis of their complete anonymity. This was due to the fact that under these conditions, the expert does not feel any pressure — neither from other experts participating in the expert survey, nor from the professional and governmental community, since the data about him in no way can be disclosed, and therefore the expert can not hesitate to express his impartial thinking. All this increases the percentage that the results of such a survey will be true. The correctness of the use of such a contact form in our case is confirmed by the experimental data and theoretical generalizations about them contained in the monograph [4, P. 84].
The expert survey is supposed to be conducted in two rounds, the first of which is a survey and the second is a descriptive one. As the question we are examining is relatively new to the field of management, every expert of these problems may have his / her own vision, so we decided to ask an open-ended question on each problem during the first round of questioning. If after the first survey round we receive any alternative data from experts, then our survey may take the traditional comparative character, and accordingly there will be a need to conduct the second round with the development of an already modified questionnaire, which would include alternative answers to the investigated problems. If, after the first round, no alternative opinions emerge and the representativeness of the expert sample is maintained, then there will be no need for a second round of expert polling.
In developing the expert survey questionnaire on the recommendations of G.A. Churchill should follow the following steps: determine the necessary information, determine the type of questionnaire and method of conducting the survey, determine the content of specific questions, determine the form of the answer to each question, determine the formulation of each question, determine the sequence of questions, determine the physical characteristics of the questionnaire, check the previous stages and review them if necessary, carry out preliminary testing of the questionnaire and change it if necessary [2, P. 309]. In view of these requirements, the following questionnaire form was developed, which is presented in Table 1.

In conducting this research and further processing of the questionnaire, it is envisaged to use three types of scales: simple nominal, ordinary and interval. The proportional scale of the variants provided in the questionnaires, and in general for those purposes which are put before expert research, can not be used, since it is not supposed to measure absolute values. In the first stage, it is envisaged to use a monadic approach, which «consists in assessing the object of the object in isolation from other objects» [3, P. 48].
In our case, the ordinary scale will be used, since the numerical values assigned to objects and answers are not only designed to identify them, but are constructed in an order that reflects equivalence and orderliness between them. In the second stage, it is envisaged to use a comparative approach in the case of alternative expert opinions or to continue to apply the monadic approach, and in both cases go to the interval scale, because either the comparison or the processing of the answers presented in the first version will use points. When alternatives are presented to the problems presented, the experts will use a ten-point preference scale. If the closed questions are handled,
Such transformation of the ordinary type of scale into intervals completely corresponds to the logic of psychological identification of objects by experts, because when an expert answers the question we ask, he essentially identifies them in his mind with the criteria: «well-constructed» or «well-chosen interval of the indicator» , or a «well-selected rejection criterion» (in our questionnaire it matches the answer «yes»); «Satisfactorily constructed, that is, in principle, not bad, but in order to be able to be categorized well, some adjustments» or «a satisfactory interval of an indicator that does not fully reflect its condition», or «a satisfactory deviation criterion that does not fully reflect one or another type of his condition «in our questionnaire corresponds to the answer» in part «); «Poorly constructed» or «poorly matched interval», or «poorly selected rejection criterion» (in our questionnaire corresponds to the answer «no»). The same psychological coloring and corresponding identification correlates well with the scales used in non-comparable scaling, namely continuous and detailed rating scales (Likert scale, semantic differential, Stepel scale, etc.) [5].
That is, by its very nature, the scale we have developed is an optimization variant of the Likert scale, which is more clearly seen when compared with the variants of the Likert scale presented in Kosenko’s work [3, pp. 49 — 50]. It should be said that their difference, which is to reduce positions from five to three, is quite valid in our case, since the extreme two positions with emotional coloring are «very» («very bad», «very good») for the purposes of our study are of no particular importance, since we are all the same in the case when, by the results of processing, the scales weighing either to the position of «bad» or to the position of «good», we will conclude accordingly the impossibility or possibility of applying our hypotheses. Moreover, the use of a 3-point scale, which is identified as relatively narrow, reduces the relative error of peer review [4, P. 91]. It is in connection with the similarity of the scale developed by us with the Likert scale that we can justify the legitimacy of its transformation into intervals and the formation between its points (answers) of quantitatively equal intervals, which allows us to assign the answers «yes», «partially», «no» to the corresponding points 3, 2,1. It should also be noted that its shape as a bipolar asymmetric scale allows us to analyze the degree of application and possible refinement of the hypotheses, which is due to the neutral position, which indicates that the hypothesis is generally correct, but needs some changes. No, corresponding points 3, 2,1. It should also be noted that its shape as a bipolar asymmetric scale allows us to analyze the degree of application and possible refinement of the hypotheses, which is due to the neutral position, which indicates that the hypothesis is generally correct, but needs some changes. No, corresponding points 3, 2,1. It should also be noted that its shape as a bipolar asymmetric scale allows us to analyze the degree of application and possible refinement of the hypotheses, which is due to the neutral position, which indicates that the hypothesis is generally correct, but needs some changes.
For the stage of forming a representative sample of experts, it is necessary to determine the following points: criteria and methods of forming an expert group, its quantitative and qualitative composition, the order of interaction between experts [1,2, 3, 4, 5, 6]. As indicated by sources [1, 4, 6], the expert group should consist of highly qualified, well-informed, impartial experts.
So, when forming our expert group, we came to the conclusion that it should consist of managers who are well-versed in their business, preferably have scientific degrees and titles, are published in scientific and journalistic press, professional publications, participate in various trainings, discussions symposia, seminars, etc. In our opinion, this type of managers is, first of all, the heads of large enterprises and employees of economic departments of universities of Ukraine, which respectively have a large practical and theoretical experience, and in most cases combine them. Managers of medium and small enterprises are also people who are involved in management activities and can express their original vision. So the general population whose vision we will study is the set of these categories of managers.
However, we do not exclude such a course of events that the executives themselves will not be able to participate in this survey for various reasons, so we provided in our questionnaire points according to which any employee of the administrative sphere can participate in the survey, but the significance of such answer may be lower, which will be taken into account in the further processing of questionnaire data. In addition, the general population that we are going to study is heterogeneous, and consists of different homogeneous groups, which according to the source [3, P. 124] corresponds to the definition of the stratified sample.
As the data of the expert group in the field of management in the formed general population occupy unequal place, this sample bears all the signs of disproportionate. This means that some executions are more strategic than others [3, P. 128]. Based on the data from the above source, in our case, we think that the opinion of the managers of large enterprises or its employees will be of the greatest interest to us, since the enterprise on the example of which the results of this survey are studied and implemented will also be large, so its weight in the sample will be 50%. Since the proposed questions are also largely theorized generalizations and hypotheses, the second place in importance is the death penalty, consisting of employees of economic departments. It will be 25% of the sample structure. The third is the penalty, which includes executives and employees of medium-sized enterprises, will account for 15% of the sample. But the last one will be the executions — executives and employees of small businesses, which will make up 10% of the representative sample.
There are many methods of forming an expert group [1, 4, 6], but all of them are more subjective in nature than the method used to form a representative sample in marketing research and is probabilistic in constructing the sample [3, S. 110 — 113]. The possibility of applying this method to the expert survey is confirmed by the statements of the monograph [4, pp. 10 — 11] that the expert is also a kind of representative of a certain group that consumes the goods being offered to evaluate: in our case, the product is intellectual thinking, and consumer groups scientific community and businesses.
The quantitative and qualitative composition of the expert group are quantities that are interdependent: the greater the quality of the expert, the less, all things being equal, the experts are needed — thus there is no generally accepted number of experts in the group, and their quality is also measured relatively arbitrarily and subjectively.
For example, the source [4, pp. 64 — 65] provides such variants of the quantitative composition of the expert group — 5, 7, 10, 12, 13, 32, 40 and even 545, 700; the manual [1, P. 8] indicates the number of 7 people with a further breakdown of this number by each activity; work [6, P. 143] advises to form a group of 7 — 12 people, and if necessary to improve the accuracy of estimates from 15 — 20 people. The source [3, pp. 110 — 140] indicates that, depending on the mean square deviation of the studied trait and the level of significance, the representative sample is calculated separately on each case. Since there is no preliminary data on the root mean square deviation, it is not possible to immediately calculate the number of experts who will represent the representative sample, but after receiving the questionnaire data, statistical analysis on stratified representative samples will be mandatory. In the absence of preliminary data, in the monograph [4, pp. 64 — 65], it is advisable to use an already calculated table on the number of experts and the relative probability of a relative expert error. So, with 95% reliability and a relative expert rating of 0.3, which is the best option, the number of experts is 43. This number was checked after receiving the completed questionnaires according to the formula presented in [3, C128]: the number of experts is 43 people. This number was checked after receiving the completed questionnaires according to the formula presented in [3, C128]: the number of experts is 43 people. This number was checked after receiving the completed questionnaires according to the formula presented in [3, C128]:
                          
We also calculate the number of experts on all issues, and then we find the arithmetic mean of the results. So, according to the calculations, we received 43 (42.82) people, which is the same as the number of experts we interviewed, which means that our group was formed correctly and correctly.
There are a number of methods for measuring the quality of experts, including the most common method of self-evaluation [1, 4, 6]. This method is also suitable in our case, since the number of experts and their composition are such that the situation is possible when the experts are not familiar with each other, and, as already noted, the conditions of the questionnaire were such that they do not disclose any information to the expert. However, the procedure for assessing the quality of the expert is the same for all methods: a certain scale is declared, at which the evaluation is performed, mostly this scale is interval character and has points from 0 to 1 in step 0,1 or its modification from 0 to 10 in step 1, or from 0 to 100 in steps of 10, etc. [1, 4, 6, 7].
Different sources on different issues cover the possibility of including a quality expert in the group created: the authors of the manual [1, p. 10] propose to include in the group of experts whose score was 0.5 and above points; the author of the study [7, pp. 128 — 130] sets for an expert a given value of acceptable deviation of competence j-th expert from the maximum level of 0.3, that is, only those experts who are rated at least 0.7 points can enter the group; in the monograph [4, P. 45] the authors advise to determine the coefficient of competence for the whole expert group, and it should not be less than 0.6. Therefore, based on the monograph [4, P. 45], we will determine the competence of the whole expert group, because we believe that the indicator of the whole group rather than the individual expert is more significant, and it may be underestimation or overestimation of self-esteem, which in the group as a whole evens out. Having determined using the formula of arithmetic mean competence in the group of experts, we conclude that it is more than 0.6, namely 0.77, and therefore its judgments are significant. This way, we can use the data to test our hypotheses,
The data obtained also indicate that no expert suggested his / her vision of the issues mentioned in the questionnaire, so it is possible to act in accordance with the scenario described earlier, namely not to conduct the second round, but to study the available data, and how following the previous paragraph, the expert team is representative and of high quality.
For the stage of analysis of the received data, as indicated in sources [1 — 7], it is necessary to determine the normality of the distribution of the sample, to determine its randomness. Sources [1, P. 27; 4 pp. 14-15, 126; 6, pp. 140-143; 7, pp. 130 — 150] for the preliminary estimation propose to use averages, namely fashion, median, arithmetic mean, variance, root mean square deviation, coefficient of variation. In Proceedings [2 P. 554 — 604; 3 pp. 142-151; 5] are advised to use all the aforementioned averages, but in [3 P.145], depending on the measurement scale used, there are tips for more correct use of similar averages; — 151]. In the textbook [3, S. 151 — 155] to determine the randomness of the sample, depending on the normality of distribution, suggest the use of the criterion series, the criterion of «ascending» and «descending» series, the criterion of Abbe. Thus, for the preliminary analysis of the obtained data, we will use the following indicators: fashion, median, arithmetic mean, variance, root mean square deviation, coefficient of variation, selective asymmetry coefficient, selective excess factor and, depending on the normality of the sampling distribution. For all three hypotheses, using the Excel software package, the above indicators were calculated, the results of which are presented in Table 2. for preliminary analysis of the obtained data we will use the following indicators: fashion, median, arithmetic mean, variance, root mean square deviation, coefficient of variation, selective asymmetry coefficient, selective excess factor and, depending on the normality of distribution, randomness indicators. For all three hypotheses, using the Excel software package, the above indicators were calculated, the results of which are presented in Table 2. for preliminary analysis of the obtained data we will use the following indicators: fashion, median, arithmetic mean, variance, root mean square deviation, coefficient of variation, selective asymmetry coefficient, selective excess factor and, depending on the normality of distribution, randomness indicators. For all three hypotheses, using the Excel software package, the above indicators were calculated, the results of which are presented in Table 2.

There are also several methods, or rather, indicators, to test the consistency of expert opinions. However, one way or another, all authors state that the degree of coherence of the opinions of experts or ordinary respondents is very much related to the study of the central tendency, that is, how private the opinions of experts are scattered around from the real or theoretical center of a given variational series [1, S. 26; 4 pp. 14-15; 6, S. 144; 7, pp. 134-135]. While it should also be emphasized that in the case of experts’ surveys, some scientists point to caution when applying the central trend, since the vision of some experts, although not dominant and may differ not only from the private opinions of other experts, but also the central trend of this sample, can be true or more correct, or more creative, interesting, etc. [8].
The analyzed sample of experts’ opinions regarding the hypotheses showed that there are no specific opinions, which are very different from others, so it is possible to use traditional statistical indicators to check their consistency.
Various authors propose to use the following statistics: the coefficient of concordance ( variance and entropy[6, pp. 144-146; 7, pp. 136 — 138], Spearman’s rank correlation coefficient [7, pp. 139 — 140], Kemeni’s median [1, pp. 25 — 29], coefficient of variation [4 pp. 126 — 128], null and alternative hypotheses on the subject of «harmonization of the investigated frequencies of the distribution of the hypothetical general population», [2, pp. 608 — 614; 3, P.156-160]. However, the same coefficient of concordance and Spearman’s rank correlation coefficient are a test of the null and alternative hypothesis of «independence and uniform distribution of expert opinions across the plurality of all rankings» [1, P. 27; 8, P.140]; and the authors of the aforementioned sources express their doubts about the possibility of verifying the consistency of opinions with these criteria.
In [1], it is explicitly stated that the coefficient of concordance can only be applied when «the consistency of the experts’ opinions on several alternatives affecting one end result is revealed». Based on the content of the coefficient of concordance and the Spearman’s rank correlation coefficient, we can conclude that their use in checking the consistency of thoughts in our case is not possible, since we, first, do not study alternatives, and the study is incomparable, second, it does not have one end result, but there are independent hypotheses, third, the ranking on the studied issues should be somewhat independent, because each question is not directly related to the other, fourth, even distribution in the given this case does not indicate that the answers are random,
The Kemeni median, as evidenced by the source data [1, P. 26], is also used in the presence of alternative data, that is, in the comparative nature of the expert survey, and we have it incomparable, so this indicator can also not be used to check the consistency of opinions.
In the monograph [4, pp. 126 — 128], the authors propose to apply a coefficient of variation, which is then compared with its allowable value for a given sample, calculated on the basis of the Student’s t test and confidence interval. However, the same source lists the recommended values of the coefficient of variation, which characterize the degree of consistency of the experts’ opinions, and which have been calculated on the basis of practical experience with the experts. Therefore, this indicator can be used to check the opinions of experts for consistency.

In sources [2, pp. 608 — 611; 3, pp. 156 — 158] state that with the help of the null and alternative hypothesis it is possible to carry out the so-called statistical test, which results in finding out whether «the obtained data reflect real processes, or whether they are caused by random factors». In our case, the coherence of the experts’ opinions can be interpreted as a hypothesis that the average of the general population, that is, the opinion of all managers, specialists and scientists, will be close to the average of our sample (expert group), that is, the opinions expressed by our experts. The use of the average is related to the type of measurement scale and according to it the data obtained by us: since the scale is interval and numerical data in the form of points, and, given the incomparable, monodic nature of the examination, we are on the recommendation of the manual [3 P. 163 — 168] we use one-dimensional statistical analysis in the form of the average test, namely, conduct a Z-test or t-Student. Since our statistics are of the metric type, this enables them to carry out with them all operations required by mathematical science, including rounding. Thus, we can predict that if the arithmetic mean of the experts exhibited is higher than 2.45, then by mathematical law it will weigh up to 3 points, and thus the answer is «yes» and, conversely, if the arithmetic mean is below 2, 45 — will weigh up to 2 points, which means that the answer is «partially», which will not allow us to introduce our hypotheses to life. Therefore, the theoretical average that must be tested cannot be lower than 2.45. Since our statistics are of the metric type, this enables them to carry out with them all operations required by mathematical science, including rounding. Thus, we can predict that if the arithmetic mean of the experts exhibited is higher than 2.45, then by mathematical law it will weigh up to 3 points, and thus the answer is «yes» and, conversely, if the arithmetic mean is below 2, 45 — will weigh up to 2 points, which means that the answer is «partially», which will not allow us to introduce our hypotheses to life. Therefore, the theoretical average that must be tested cannot be lower than 2.45. Since our statistics are of the metric type, this enables them to carry out with them all operations required by mathematical science, including rounding. Thus, we can predict that if the arithmetic mean of the experts exhibited is higher than 2.45, then by mathematical law it will weigh up to 3 points, and thus the answer is «yes» and, conversely, if the arithmetic mean is below 2, 45 — will weigh up to 2 points, which means that the answer is «partially», which will not allow us to introduce our hypotheses to life. Therefore, the theoretical average that must be tested cannot be lower than 2.45. according to mathematical laws it will weigh up to 3 points, which means that the answer is «yes», and, conversely, if the arithmetic mean is below 2.45 — it will weigh up to 2 points, which means that it will not be possible to introduce the advanced we hypothesize to life. Therefore, the theoretical average that must be tested cannot be lower than 2.45. according to mathematical laws it will weigh up to 3 points, which means that the answer is «yes», and, conversely, if the arithmetic mean is below 2.45 — it will weigh up to 2 points, which means that it will not be possible to introduce the advanced we hypothesize to life. Therefore, the theoretical average that must be tested cannot be lower than 2.45.
The data of our sample, according to the values of the coefficients of excess and asymmetry, are not normally distributed, and this imposes some restrictions on the statistical procedures that can be used in their analysis. However, according to these sources [2, P. 611; 3, p. 184], since we have a large sample (<30), we fall under the central limit theorem and can use Z-statistics to test the statistical hypothesis.
Therefore, for all 20 questions tested by us, the null hypothesis (H ₀ ) will be the statement that the mean theoretical will be less than or equal to 2.44, ie H ₀ : µ≤2.44, respectively, the alternative hypothesis states that the mean theoretical will be no less than or greater than 2.45, ie H _a : µ> 2.44.

To check the Z-statistic data and confidence interval, the special features of the Excel application were used: Z-test, which shows the probability of an event, in our case exceeding the theoretical average of 2.45 and gravity up to 3 points; confidence interval that shows the range of the confidence interval from the arithmetic mean to one side and the other.
In calculating the confidence interval, a two-tailed test was used as the critical t- statistic, because it yields more accurate and correct results [3 P. 161], namely, at 42 degrees of freedom t crit = 2.02 (according to the table “Student critical points of distribution” »).
Table 3 presents the estimated data for verifying the consistency of expert opinions.

Obtained indicators of basic statistics and indicators characterizing the consistency of opinions of experts, allow us to draw the following conclusions:
1. Fashion indicators on all test questions correspond to the position of the highest score, that is, show that the most common answer of experts is 3 points, that is, indicates the correctness of the hypotheses put forward.
2. The median scores for all the questions being tested also correspond to the highest score of 3 and indicate that at least half + 1 vote from the experts give a positive answer to the hypotheses.
3. The arithmetic indicators of all the questions being tested are close to the highest score and, when rounded, correspond to it, ie they also indicate the gravity of the experts’ answers to the positive response to the hypotheses.
4. The scattering of experts’ answers around their mean, as evidenced by the variance and mean-squared deviations, is not significant, indicating a considerable frequency of identical (and in-depth analysis) positive answers provided by the experts.
5. The coefficients of variation on all the studied issues correspond to their admissible value, and also, considering the intervals of values recommended by the monograph [4, P. 126 — 128], indicate that the consistency of experts’ opinions is above average ( V = 0.11 — 0 , 15 ) and the mean ( V = 0.16 — 0.25).
6. The data of the Z-statistics and the Z-test on all questions indicate that the null hypothesis must be rejected and an alternative accepted, since the calculated data are above the critical t–Statistics equal to 2.02, which means that they are in the zone of failure.
7. The calculated confidence intervals on all questions confirm the fact that, if we interviewed all the experts we have assigned to the general population, the arithmetic mean of the hypotheses under study will not be lower than the allowable value of 2.45, and thus indicates a tendency of up to 3 points. which allows us to conclude that the hypotheses we have made are accepted.
We can conclude that all of our hypotheses have received positive feedback from the expert team and their provisions can be used to evaluate the effectiveness of the enterprise planning system.
Conclusions. P.The presented technology of organization of expert polls provides an opportunity to clearly and correctly carry out the assessment of various objects, subjects, processes or phenomena, in particular the planning process and the enterprise planning system, in isolation, ie in a non-comparable, tax-free form, which is very useful, especially in the conditions when information about similar objects, entities, processes, or phenomena is unavailable or worthwhile.

literature

1.  V.N. Eitingon. Methods of organizing the examination and processing of expert assessments in management: a training manual / V.N. Eitingon, M.A. Kravets, N.P. Pankratova. — Voronezh, 2004 — 44 p.
2.     Churchill R. Marketing Research / P . Churchill — St. Petersburg: 2001 — 850 s.
3.   Kosєnkov S.І . Marketing Doslezhennya / S.І. Kosєnkov — K: Scarbi .: 2004 — 464 p.
4.   Reichman EP Expert methods in assessing the quality of goods / Raikhman E.P., Azgaldov G.G. — M .: Economics, 1974. — 151 p.
5.  Marketing research. [Electronic resource] / Access mode to the site: www . mngt . ru
6.  Khakhanova DN Basics of qualimetry: a textbook / Khhamkhanov DN — Ulan-Ude: VSSTU Publishing House, 2003 — 142 p.
7.  Kondrat I.Yu. Predicting the Economic Development of Small Enterprises: a Dissertation for the Candidate’s Degree in Economics: 08.06.01 / Kondrat Irina. — L., 2002. — 182 p.
8.     LN Bolshev Tables of mathematical statistics / LN Bolshev, NV Smirnov — M .: Nauka, 1983. — 416 p.

Problems of development of competitive marketing strategy as a determining component of the control system of SE «Electrotyazhmash»

published in 2014 — Kh .: KhNUBA, 2014. — P. 156 — 161, © Nemtsov OV

 The enterprise marketing strategy is intended to solve three complex problems:

1) selection of distribution channels (sales) of products, works and services produced and provided at the enterprise and appropriate selection of distribution bodies;
2) coherence with higher hierarchical and other marketing strategies such as product, pricing and communication strategies;
3) physical distribution of technological products in various international markets.
The first two objectives are to take into account the strategic concept of the company and the goals of marketing policy to identify their own and third-party sales in the domestic and foreign markets, to create on this basis sales channels and to coordinate their activities. Thus, taking into account the conditions and priorities of national markets and the corresponding distribution budget, which is defined within the strategic concept, an international well-functioning and controlled distribution system should be established. Such a network, especially in the case of high-tech goods, should provide the necessary related consulting, staff training and technical support services. The distribution (sales) network thus organized ensures the implementation of strategic decisions on the coverage and specific processing of international markets. In addition, such an organization makes it possible to prevent cross-deliveries as much as possible (from one channel to another or cross-shipments between countries with different price levels) and to avoid competition between own products.
It is the solution of these three problems that creates the preconditions for the enterprise’s marketing strategy to be competitive, in other words, in the process of solving the above-mentioned tasks, a competitive marketing strategy is implemented.
Choosing distribution channels or forming new ones, the manufacturer proceeds from the fact that each of them has its economically justified scope, its own structure and specialization, a specific purpose. As a result, by analyzing the distribution channels and choosing the most appropriate ones, the manufacturer proceeds from the general goals of the goods movement (delivery of the right goods at the right place and at the right time, and at the lowest possible cost) and the specific tasks that he needs to solve.
The primary point of creation of a commodity circulation system is to study the needs of real and potential buyers and competitors’ offers. Consumers are primarily interested in the timely delivery of goods, as well as the willingness of the supplier to meet the urgent needs of the customer, ensure the delivery of quality goods, take back defective goods and quickly replace them, provide first-class service.
The manufacturer should study the relative importance of its services in representing customers to specific products. Any variants of customer service policies must be consistent with competitors’ standards. Hence the criteria for choosing a distribution channel, based primarily on the comparison of cost analysis, as well as on the set of qualitative properties of such a channel, which allows a comprehensive assessment of the effectiveness of the existing sales channel (Fig. 1).  

Sales of high-tech products are carried out, as a rule, not only in the domestic but also overseas markets. This is due to the fact that the research and development of such products requires considerable costs, which cannot be returned within the planned timeframe, most often in very narrow segments of the internal market. To this should be added the tendency of shortening product life cycles, which also forces the company to explore or consolidate foreign markets in order to ensure timely return on investments that went to develop such products. On the other hand, the international diversification of technology development, as well as the increasing internationalization of competition, is forcing the company to intensify its foreign economic activity. Therefore, most of the high-tech product sales have an international focus,
Therefore, the main issue of competition policy analysis is the analysis of distribution channels, which consists of an analysis of their architecture or system construction and a comprehensive analysis of their effectiveness. Figure 2 (3 — 9) shows the general scheme of the distribution channel architecture of SE «Electrotyazhmash».

As can be seen from the figures, Elektrovazhmash does not have a specialized own distribution network in either the national market of Ukraine or the international market, nor does it use a dealer or any other intermediary distribution network in these markets. The sale of the enterprise occurs through agency negotiations between representatives of SE «Electrotyazhmash» and representatives of domestic and foreign counterparties in an individual, confederate manner. Meetings with representatives of industrial enterprises-consumers are held in the form of exhibitions, presentations, pre-event meetings of sales staff, marketing department, production units, design bureau, assembly teams — with domestic customers, and all the same units, but also including the foreign economic department — with foreign consumers. In case of mutual understanding, the parties enter into agreements in the form of contracts that are individual for each customer, which is primarily due to the technological and technical complexity of the use and installation of products of the enterprise.
During the history of its almost 70-year existence, SE «Electrotyazhmash» has a rather extensive system of economic relations with many industrial enterprises of the world. Since the life cycle of the supplied products is long enough, and sometimes it is necessary to carry out reconstruction works or to repair or upgrade them, all these channels can be considered to be active, however, they should also be remembered for their periodic stimulation. The most significant and numerous links have been established in enterprises with the CIS countries and Eastern Europe, which is completely natural, since they were mainly formed during the existence of these countries in a single state — the USSR. Among the leaders of consumption of products of the studied enterprise it is possible to distinguish, first of all, the Russian Federation, actually Ukraine, Poland, Georgia, Kazakhstan, China and India.
The most important for the enterprise are the sales channels through which synchronous electric machines such as turbogenerators and hydrogenerators are delivered. This is understandable, because both in terms of technical parameters and share in the revenue of the enterprise, and in fact their cost, scale of work, workload of the enterprise, these products are the most attractive. Consumption of synchronous electric machines in the number of orders again leads Russia, then, directly, Ukraine, then in order of decreasing consumption — China, India, Kazakhstan, Belarus, Georgia, Bulgaria and others. The consumption of DC machines is much smaller than that of synchronous machines. Basically, the consumers of these products are Eastern European countries, Ukrainian industrial enterprises, China, India and Iran.
The order volume for the traction equipment far exceeds the previous two product lines. However, due to its simpler technical solutions and larger scope, this situation is completely logical and logical. However, in the case of more frequent contacts with consumers of these products, the share in revenue from it is less than the previous two positions, although under the current conditions of saturation of the markets of synchronous and DC machines, considerable attention should be paid to the above mentioned product group in the nomenclature of the enterprise, and accordingly value existing sales channels and think about expanding them.
The production services of the enterprise are mainly used by domestic customers and there is also a small number of customers from CIS countries as well as the so-called «third world» countries. sources of this competition are the countries of Western Europe, Russia, the USA, Canada, China, Japan, and India, Iran and Korea are gaining momentum.
It should be noted that over the last 16 years the consumer range of products of SE «Electrotyazhmash» has significantly decreased. Today, by geographical principle, the products of the enterprise are ordered by the industrial enterprises of the following countries: Ukraine, Russia, India, Germany, Kazakhstan, Georgia, Lithuania, Iran, Mexico, Panama. Moreover, industrial enterprises of Ukraine significantly exceed in the structure of consumption of enterprises of all other countries. The positive thing is that despite the sufficient number of competitors in Russia, its consumers occupy the second place in the structure of consumption of products of SE «Electrotyazhmash». On the positive side, there are German railroads that purchase traction equipment for their electric locomotives among the consumers of the product, and accordingly the existing sales channel. Customers of synchronous and DC machines include India, Mexico, Panama, 
Based on the architecture of the distribution channels of SE «Electrotyazhmash», we can conclude that the company, consciously or at a subconscious level, automatically uses a marketing retraction strategy, which is to target the consumer, in order to create a lenient attitude towards the product, and therefore enterprises, however, in our case without the involvement of intermediaries.
Thus, the company remains in a very serious, competitive position, although there are areas of activity that need to be urgently changed, as the reduction of sales units is caused by the following weak positions: maintenance, spare parts delivery, installation and service, accuracy and accuracy of order fulfillment . However, special attention should be paid to improving the enterprise’s communication policy, raising awareness of the enterprise, re-positioning it from a «monster of the Soviet industry» to an advanced, knowledge-intensive, modern enterprise of an innovative type and a European business culture.

EXTRACT FROM THE REPORT ON PROVISIONAL SERVICES ON BUDGET COMPANY BUDGETING AND MEDIA PLAN DESIGN

completed in 2012, © Nemtsov OV

 4.1 Basic concepts and metrics in advertising

 Ads are differentiated by product groups, services, brands, advertisers, programs, delivery periods, and the duration of specific campaigns. When designing an advertising campaign’s budget and documenting it in the form of a media plan, they identify the most effective advertising channels, using a number of metrics that are accessible through the activities of research institutions. The aforementioned structures track advertising broadcasts and publications in the media, capture information and process the data obtained by statistical methods. Also, research institutions collect information about the audience of a particular media tool and provide consolidated data on the target audience: form databases with information on age, gender, education, employment, social and marital status, income, assets, etc.

A media channel is a collection of advertising media that are the same in the way they convey information and are characterized by the same perception of the audience (television, radio, etc.). Vehicle media is a specific representative of a media channel (specific broadcast, program, radio broadcast, certain newspaper issue, etc.). So a media channel is a broader concept than a media carrier.

When choosing a media channel, you must consider the following criteria:

1)     maximum reach of the target audience;

2) the     relevance of the channel to the objectives of the advertising campaign;

3)     cost ratio (advertising effect);

4)     channel availability;

5)     availability of alternative channels.

According to these criteria, the following indicators are explored:

Media coverage or layout scheme (Reach). This metric indicates the percentage of the population or target audience exposed by the carrier at least once during the study period (eg, four weeks). That is, each representative of the target audience is counted only once, no matter how many times within a specified time he actually contacted that medium.

1. Frequency. The figure is denoted by the Latin letter «f» and shows how many times a certain percentage of the target audience has contacted the carrier that contained the ad.
2. Cumulative frequency or cumulative exposure frequency distribution. This figure is denoted by the Latin letter «f +» and indicates the number of contacts of a specific part of the target audience with a carrier per unit of time.
3. Frequency coverage (Reach f +). The metric describes the reach of a portion of the target audience exposed by a carrier with a certain cumulative frequency.
4. Channel rates. This metric determines the cost of customer contact and is set for each specific media channel, taking into account the format, color, location, program, name, and other factors. It is generally accepted to convert cost bids into cost-per-thousand (CPT) metrics that characterize advertising costs per 1,000 target audiences.

Among the alternative metrics provided directly by the media in drawing up a media plan are the following:

1. Rating of the carrier (Rating). This flashback is calculated in points and characterizes the part of the target audience that has seen or heard a specific program in a certain period of time.
2. The media audience. The metric is used for prints and characterizes the part of the target audience that has seen a particular publication or article at some point in time.
3. Sum of Rating Points — GRP (Gross Rating Points). This metric is defined as the sum of the product ratings of all carriers on the number of inclusions and shows the percentage of the population that is subject to advertising influence.
4. TRP (Ttarget Rating Point). The metric calculates a total rating not for the entire audience, as GRP, but only for the target group.

An advertising campaign is planned and then conducted over a period of time — an advertising cycle. The choice of ad cycles and their duration are determined by the reach scheme. The duration of an advertising cycle may be different, for example, one year in the case of continuous advertising schedules or one day or even one hour. This definition refers to the period of the advertisement, not its specific duration. In some cases, for example, when you advertise in magazines or by direct mail, the time of the advertisement and the time it will be seen and read may vary significantly.

In order to find the right outreach scheme, you need to look at the entire advertising communications schedule from the point of view of the target consumer — the typical target audience representative. The target audience may be new users of the product category, loyal customers and non-regular consumers of other trademarks of this category, loyal and non-regular consumers of this trademark of this category.

5.1 Defining the purpose of the advertising company LLC «Company …»

Analyzing the market of mobile communications and the main competitors of LLC «Company …», and also considering that the purpose of the advertising company is to find a vacant niche and increase the share of the company in the market, it was determined:

1. The product being offered (telecom operator services) is in a growth phase that is characterized by:

— the seller’s market — is constantly growing, with increasing competition;

— consumer market — mass;

— sales volume is growing fast;

— profit — maximum;

— goods — production of new types, brands, sizes, modernization of goods;

— the price is a bit lower than the birth stage.

2. The advertising strategy to be pursued is to create a priority for the brand.
3. Target audience — strategists and pragmatists, with the reach of a small number of enthusiasts.
4. The target audience coverage scheme — the «awareness scheme» is somewhat adjusted for the purpose of gaining market share.
5. Media (media channel): newspapers, television, magazines, outdoor advertising, Internet.

To determine the channels on which the campaign will run, we analyze the following media metrics of the channels and their dynamics: TVR, share, coverage, compliance index, CPT. Fig. 2 shows the Affinity Index and coverage of major television channels. 5.9.

National channels are 1 + 1, Inter, ICTV and Novyi channels.

7 .5 Media plan of the advertising company «Company …»

Having selected the media on television, we determine the budget of the future advertising campaign and make a media plan (Table 7.5.10).

Thus, the total cost of an advertising company using 5 media channels and 21 media carriers for a total period of three months is 310675 UAH.

THE ELABORATION OF EXPONENTS FOR THE COORDINATE SYSTEM PLANS AND THE BASIS OF THE SYSTEMATIC APPROACH FOR ITS INTEGRATION ON THE ENTERPRISES OF ENERGETIC

 published in 2011. — Effective Economy — 2011 — # 11, © Nemtsov OV 

 

 

Annotation. We state the In’ve grounded the systematic approach for the forming of the enterprise system plans . This systematic approach is based on the balanced scorecard conception, where we have chosen the list of exponents, and on the functional factor’s method, where we have coordinated its. Keywords : methodical approach to the formation of the system of plans, balanced scorecard, integration of enterprise plans, strategic map, tactical map, operational map, factor functional analysis, mixed multifactorial model.

Formulation of the problem in general. 
In many domestic enterprises, planned activities are carried out spontaneously and are not systematic in nature, which adversely affects the performance of the entire enterprise. Mostly different in terms of tasks, functions, time, etc. plans, development programs, various projects, business plans are a set of to some extent different goals, objectives, indicators, completely or partially inconsistent with each other. One of the huge problems that almost every domestic enterprise and a large part of foreign enterprises face is the imbalance, the mismatch between the planning processes, first and foremost by the levels of tasks, namely: strategic, tactical and operational, and thus corresponding mismatch between their products, and strategic — so strategic. and operational plans. So, building an integrated, balanced, a coherent system of plans on the basis of complexity and unity becomes necessary in order that, firstly, the planned decisions will be implemented, and not only on paper, as a tribute to fashion or historical tradition, and secondly, that their implementation will promote the development and increase of well-being of each employee, structural unit and the enterprise as a whole, and did not contribute to the disintegration of the enterprise, when in the short term it becomes possible for an employee or a structural unit to achieve temporary profits, and in the long term this situation leads to the death of the enterprise or at least the shortening of its life cycle.
Analysis of recent research and publications. Among the national authors who dealt with the problems of integrating enterprise plans, building them from the point of view of a certain systematicity and integrity can be called OB. Bad, Yu.I. Lerner, EA Beltyukova, OO Brenevova, VN Parsyaka, IV Smolina, V.S. Rasulova, A.A. Sadekova, OM Kizima. Foreign scientists dealing with this problem are also D. Khan, I. Ansoff, T.M. Babich, E.M. Kuzbozhev. A prominent scientist made a significant contribution to solving this problemR. Akoff, who proposed the introduction of normative planning based on the interactive concept of planning (management), on the integration of strategic, tactical and operational direction of the enterprise. The implementation of such a systematic approach to the creation of enterprise plans correlates most successfully with such a management concept as a system of balanced indicators. The founders of this theory are R. Kaplan, D. Norton, and its following representatives are: N.G. Olve, T. Lagoda, E. Derevyanko, M. Kutrakova, B. Gritsay, I.O. Kuznetsova, L. Aronova, I. Menzebrovsky, K. Redchenko, V.V. Repin, OS Yudintseva, K. Ovcharenko, R. Kashcheev, S. Taran, M.O. Kizim, AA Pilipenko, VA Zinchenko.  
The purpose and purpose of the article.Develop a methodological approach based on the concept of a balanced scorecard and factor deterministic method to select and integrate plan indicators into a single system that will allow for rapid and rapid management of changes in these plans, thereby enhancing managerial impact.
Outline of the main research material. The basic logic of the methodical approach to the formation of a plan of plans at the enterprise is contained in the postulates of the degree of integration of a set of plans into a single whole and their interdependent and interdependent structure. Therefore, in order to achieve the challenge we need to solve a twofold problem:
— to select indicators for the plans of the enterprise that most concisely, transparently, by volume characterize the activity of the enterprise, its structural unit or business process;
— relate the selected indicators within each plan and between plans, forming a single system.
Planned targets in today’s conditions are the task of creating a three-dimensional value space, which is based on the events of the past, present and future. The planned indicators should reflect the balance of interests of the owners, staff, consumers, suppliers and other contractors of the enterprise. There must be an appropriate relationship between the mission, core values, strategies, goals, objectives and metrics, and must be defined and maintained at all levels of government. It is possible to implement such multicriteria of target indicators by applying a relatively new concept of performance measurement management — a system of balanced indicators.
However, it should be noted that there is no standard, uniform set of indicators already developed within a balanced scorecard that is the same for any enterprise or organization, even related to the national economy or industry. According to this methodology, the presence of each indicator in a balanced system is determined in accordance with the goals, and these, in turn, are formulated based on the strategy, vision and mission of the enterprise. Thus, each goal and task has a quantitatively stated task that can be measured, compared, analyzed and set differentiated personal responsibility for its achievement.
However, even this technique does not have a uniquely structured structure, since it itself is the product of many years of empirical research, especially by R. Kaplan and D. Norton, as well as many scholars and practitioners. Moreover, this technique is constantly being improved, it is being tested in practice, evolving, and it can be said that it even becomes somewhat individual for each business entity.
We have investigated a number of strategic maps developed in practice at domestic and foreign enterprises, as well as theoretical scientific developments of domestic and foreign scientists, on the basis of which a strategic map was prepared, adapted for a specific enterprise and based on the research objectives.
Therefore, the strategic map of KTM KTM will consist of the following elements: mission, vision, strategies (general or corporate (in business units) and functional), causal relationships between strategies, strategic goals, strategic objectives, strategic indicators , formulas for their calculations, strategic objectives responsible for the indicators. We have also added four perspectives — finance, customers and the market, internal processes, training and growth — another perspective — environmental protection, as we believe that the social aspect of any enterprise is in such a difficult environmental situation, especially a utility company that a priori contains in its activities, a strong social component must be comprehensively researched and managed.
Also, we believe that for any enterprise in general, and KTM KP in particular, it is necessary to supplement the strategic aspect of managing the tactical and operational aspects of it, which should be a continuation of the strategic process, its logical complement and direct implementation. In this regard, we also distinguish relevant to these management processes indicators: strategic, tactical, operational. Such gradation of indicators is occasionally proclaimed by scholars and practitioners, such as K. Redchenko [14], M. Kizim, A. Pylypenko, V. Zinchenko [15], managers of the firm Handleman [11], but we do not have a clear interpretation of their content. below we understand these categories based on the needs and specifics of our research.
The distribution of indicators on strategic, tactical and operational is connected with similar distribution of plans of the enterprise, and therefore logic of difference of these indicators proceeds, first of all, from logic of difference of plans. Strategic plans are designed to determine the main trajectory of enterprise development, and therefore the strategic indicators are global, more aggregate in nature, and the developer and user of these indicators is mainly senior management. Operational plans are designed to ensure the smooth, clear and balanced operation of the enterprise, so operational indicators are more detailed and varied, as they must provide the downstream management and direct contractor with clear information on the types and amounts of work they are required to perform. Tactical plans are like a bridge between strategic and operational plans, designed to balance an enterprise’s resources for ongoing operations and development, so tactical indicators should also be operationally detailed and diversified, and their developers and consumers are, for the most part, the middle management and functional service staff. Their main difference from the operative is the time lag, that is, tactical indicators have a longer shelf life (mostly up to a year) than operational ones (mostly up to a month).
Therefore, it will be absolutely legitimate to select tactical and operational indicators in accordance with tactical and operational goals and objectives by analogy with strategic indicators. It is also necessary to introduce, by analogy with the strategic map, such concepts as the tactical and operational map of the enterprise, where all these elements of the tactical and operational management process will be displayed.
Tactical and operational maps of KP «HTM» should be composed according to the following elements: tactical goals, objectives, indicators, unit of measurement of these indicators, operational goals, tasks, indicators, unit of measurement of these indicators.
There is a systemic link between strategic, tactical and operational maps, which is expressed in that strategic goals, objectives and indicators are linked through tactical goals, objectives and indicators with operational ones, which forms a hierarchical tree horizontally, vertically, level of tasks, aggregation responsible for the metrics. Therefore, we have approached the task of interconnecting selected indicators within each plan and between plans, forming a single system.
A system of enterprise plans is made up of a number of plans that are formed in accordance with the identified cost and revenue centers in the process of strategic, tactical and operational planning. Cost and revenue center means the place where costs and revenue are generated in connection with the production, other operating, investment and financial activities of structural units, responsible persons or functional services of the enterprise acting on the basis of self-assessment and certain independence, and the call to provide control the implementation of planned expenditures or the receipt of planned revenues, are responsible for this and have certain rights and obligations for this purpose, as well as motivated by them optimization.
At KTM enterprise, we have identified both self-financing centers, which are structural units, and analytical centers, which provide details of responsibility for individual expenses or revenues and in our case are business processes and functional areas of activity of the enterprise. Our responsibility centers of the KTM KP enterprise create the basis for the introduction of a decentralized form of management, under which most current management decisions are made at lower levels of management. At the same time, the management activity of the central enterprise is realized through coordination of decisions of structural divisions of the enterprise with the data of functional directions of activity of the enterprise and the data of calculations of business processes of the enterprise, for which committees are formed of representatives of management at all levels,
Based on the above characteristics for the system of plans of the enterprise we have identified the following plans of the enterprise: 
1) For the enterprise as a whole:       
1.1) A strategic plan consisting of some functional areas;
1.2) Tactical functional plans: financial, cost and profit, marketing, sales, procurement, production, capacity, technical and organizational development, investment, personnel, environmental protection;
1.3) Functional operational plans: financial, cost and profit, marketing, sales, procurement, production, capacity, technical and organizational development, investment, personnel, environmental protection;
2)    For structural divisions of the enterprise:
2.1) Strategic plan consisting of some functional areas;
2.2) Tactical functional plans: financial, cost and profit, marketing, sales, procurement, production, capacity, technical and organizational development, investment, personnel, environmental protection;
2.3) Operational functional plans: financial, cost and profit, marketing, sales, procurement, production, capacity, technical and organizational development, investment, personnel, environmental protection;
3)     For business processes of the enterprise:
3.1)      Costing for heat supply;
3.2)     Calculation of hot water supply;
3.3)      Calculation of thermal energy transportation;
3.4)      Calculation of cold water pumping;
3.5)      Costing for the maintenance of internal house networks;
3.6)      Calculation of the implementation of the CACS services;
3.7)      Costing of other services of the enterprise.
Therefore, the relationship between the financial and non-financial indicators of the strategic, tactical and operational level can be established in accordance with the opinion of M.O. Kizima, A.A. Pylypenko, VA Zinchenko [15, P.57] and S. Taran [16] using factor analysis, and in the presence of statistics on these indicators — on the basis of regression equations or using the neural network apparatus. Based on the needs of our research, we consider it necessary to establish relationships between indicators based on the creation of factor models.
We made this decision based on the following aspects. First, it is completely consistent with the essence of our concept of balanced indicators, because when linking the resultant and formative indicator of any functional direction, logical methods are used, which allows us to investigate the real cause and effect relationship between the indicators. Secondly, statistics reflect retrospective information, that is, it is not a fact that quantitative proportions of relationships between indicators in the next period will replicate trends that have been established in the previous period, moreover, this is non-progressive and does not correspond to our chosen interactive form of planning . In our view, statistical methods in this case can only be used to determine whether or not there is a correlation between indicators, and to express the quantitative characteristics of such a connection, managers should, based on the elementary logic of thinking and goals, the tasks that confront them. Third, some statistics are missing or heterogeneous. Fourth, the adequacy, reality and impartiality of the statistics themselves is a significant impediment to the use of statistical methods.
Factor analysis, in the part of conducting such a kind of stochastic factor analysis, also uses statistical data, however we will use deterministic factor analysis in our study. The essence of the latter is contained in «the study of the influence of factors, the relationship of which with the resultant indicator is functional in nature, that is, when the resultant factor model is represented as a product, division or algebraic sum of factors» [6].
As the strategic, tactical and operational indicators that we will apply in planning coincide across the enterprise, its structural units and business processes, the factor-based interconnection models built for the enterprise will conceptually be appropriate for its structural units. Because we need to relate many metrics different in aggregation, detail and purpose, we will form a mixed multifactorial model. 
Based on the above, we will build five mixed multifactorial models that fit our strategic, tactical and operational map perspectives:
1) a financial performance model (Fig. 1), which will reflect the relationship between the strategic indicator (asset return) summarizing the financial performance group and the tactical indicators of the financial plan, cost and profit plan and partly the personnel plan;
2) a model of market position indicators (Fig. 2), which will show the relationship between the aggregate by market group of indicators of strategic position (share of the market of enterprise services) and the tactical indicators of the marketing plan and sales plan;
3) a model of internal process indicators (Fig. 3), which will represent the relationship between the strategic indicator (output of enterprise services) summarized by a group of internal process indicators and the tactical indicators of production, capacity and procurement plans;
4) a model of indicators of training and growth (Fig. 4), which will reflect the relationship between the aggregate by group of indicators of training and growth strategic indicator (efficiency of organizational and technical development of the enterprise) and tactical indicators of plans for technical and organizational development, personnel and investments ;
5) a model of environmental indicators (Fig. 5), which will show the relationship between the strategic indicator of the prospect of environmental protection (effectiveness of environmental measures) and the tactical indicators of the environmental plan.
An explanation of the use of the proposed mixed multifactor models will be given below after each such model.

Figure 1 presents the factor model of the relationship between financial strategic and tactical indicators.
In the model of financial indicators under the capital of the enterprise we will consider the liabilities of the enterprise, since it is more necessary to control the indicators such as accounts payable, equity and attracted funds, debt to state and non-governmental trust funds, and more in line with the indicators presented in sections 2 and 3 of the financial plan .

We also take into account that along with the preparation of plans and part of the forecast balance sheet — liabilities — the other part of the forecast balance sheet will be uniquely formed — assets that will take into account changes that occurred in liabilities.
The financial performance model will be applied across all organizational units of the enterprise, but with some changes in the completeness of its performance. Thus, only in the management unit are formed indicators of income and expenses, not related to production activities and profit sharing indicators, and in the department of centralized accounting — indicators that reflect the calculation of the enterprise with state trust funds. In all divisions related to production activity, gross profit and production cost indicators are used, which are respectively indicated in the numerator and the denominator of the resultant profitability indicator. The profitability indicator itself is no longer a return on capital but a return on services. All divisions of administrative services of the enterprise which are not connected with production activity,
Figure 2 shows the factor model of the relationship between strategic and tactical indicators of market position.

The model of market indicators includes the notion of market share by types of services of the enterprise, namely realization, transportation of heat energy, pumping of cold water, maintenance of internal house networks, performance of works of the CACS, performance of other services. This total market share for all services is the arithmetic mean of the above shares.
Since the market for these services is specific and monopolized, although there is a tendency for the market to transition to an oligopolistic one, the concept of market shares is specific. Under the available sales volumes, heat transport, maintenance of internal house networks, execution of the CACS works, we understand the amount of these services provided to all households and economic entities with which the contract for the provision of such services or they (households, entities) management) have not submitted an official application to discontinue using these services. By the available volumes of cold water pumping, performance of other services we mean the amount of these services provided only to those households and economic entities with which the contract for the provision of such services is concluded. Potentially possible volumes of services of realization, transportation of heat energy, maintenance of internal house networks, performance of works of CACS are in our understanding such volumes, which may be required by all households and economic entities of Kharkiv and adjoining suburban territories, regardless of connection to the connection. capacity of networks. Potentially possible volume of cold water pumping is defined by us as the maximum volume required by the enterprise of KP VTP «Water». In the future, by exploring the technical possibilities of providing such a service to other households and economic entities, it is possible to broaden the concept of the market for this service. The potential scope for other services of an enterprise is determined on the basis of their type and specificity, and is justified in each case. transportation of thermal energy, maintenance of internal house networks, performance of works of CACS are in our understanding such volumes, which may be required by all households and economic entities of Kharkiv and adjacent suburban territories, regardless of connection to the capacity of the networks. Potentially possible volume of cold water pumping is defined by us as the maximum volume required by the enterprise of KP VTP «Water». In the future, by exploring the technical possibilities of providing such a service to other households and economic entities, it is possible to broaden the concept of the market for this service. The potential scope for other services of an enterprise is determined on the basis of their type and specificity, and is justified in each case. transportation of thermal energy, maintenance of internal house networks, performance of works of CACS are in our understanding such volumes, which may be needed by all households and economic entities of Kharkiv and adjacent suburban territories, regardless of connection to the capacity of the networks. Potentially possible volume of cold water pumping is defined by us as the maximum volume required by the enterprise of KP VTP «Water». In the future, having studied the technical possibilities of providing such a service to other households and economic entities, it is possible to expand the concept of the market for this service. The potential scope for other services of the enterprise is determined on the basis of their type and specificity, and is subject to justification in each case. the implementation of the works of the CACS is in our understanding such volumes as may be required by all households and economic entities of Kharkiv and adjacent suburban territories, irrespective of connection to the capacity of the networks. Potentially possible volume of cold water pumping is defined by us as the maximum volume required by the enterprise of KP VTP «Water». In the future, having studied the technical possibilities of providing such a service to other households and economic entities, it is possible to expand the concept of the market for this service. The potential scope for other services of the enterprise is determined on the basis of their type and specificity, and is subject to justification in each case. the implementation of the works of the CACS is in our understanding such volumes as may be required by all households and economic entities of Kharkiv and adjacent suburban territories, irrespective of connection to the capacity of the networks. Potentially possible volume of cold water pumping is defined by us as the maximum volume required by the enterprise of KP VTP «Water». In the future, having studied the technical possibilities of providing such a service to other households and economic entities, it is possible to expand the concept of the market for this service. The potential scope for other services of an enterprise is determined on the basis of their type and specificity, and is justified in each case. Kharkiv and the surrounding suburban areas, regardless of the connection to the capacity of the networks. Potentially possible volume of cold water pumping is defined by us as the maximum volume required by the enterprise of KP VTP «Water». In the future, having studied the technical possibilities of providing such a service to other households and economic entities, it is possible to expand the concept of the market for this service. The potential scope for other services of an enterprise is determined on the basis of their type and specificity, and is justified in each case. Kharkiv and the surrounding suburban areas, regardless of the connection to the capacity of the networks. Potentially possible volume of cold water pumping is defined by us as the maximum volume required by the enterprise of KP VTP «Water». In the future, having studied the technical possibilities of providing such a service to other households and economic entities, it is possible to expand the concept of the market for this service. The potential scope for other services of an enterprise is determined on the basis of their type and specificity, and is justified in each case. Having studied the technical capabilities of providing such a service to other households and economic entities, it is possible to expand the concept of the market for this service. The potential scope for other services of an enterprise is determined on the basis of their type and specificity, and is justified in each case. Having studied the technical capabilities of providing such a service to other households and economic entities, it is possible to expand the concept of the market for this service. The potential scope for other services of an enterprise is determined on the basis of their type and specificity, and is justified in each case.
Based on the experience and tradition of KTM enterprise, all consumers of services were divided into three groups — population, budget organizations and other consumers. However, in our opinion, if there is some policy of supporting manufacturing enterprises from the government or local authorities, we can distinguish one more group among other consumers — enterprises. Therefore, in the model of market position indicators, we have introduced the consumer category of the enterprise, but it only makes sense in the case of a support policy, when it is necessary to know the volume of consumption of services of this particular group to provide subsidies or subsidies. Thus, before such conditions arise, we consider it appropriate to classify the enterprise in the category of other consumers and not to use for the calculation that part of the model belonging to the category of enterprises.
Structural units will not fully utilize the market performance model. In this way, Teplozbut branch will determine market shares for the sale and transportation of thermal energy, as well as the performance of other services of the enterprise. At the level of the district branches of the enterprise will determine the market shares for the pumping of cold water, the implementation of the CACS and the maintenance of the interior network.
Figure 3 shows the factor model of the relationship between strategic and tactical indicators of internal processes.

In the internal metrics model, we interpreted the service output indicator somewhat in an unusual form, presenting it as a value. This was done in order to reduce the different rates of output of each service to a single — cost. Based on the content of the service indicator, which is contained in order to show the ratio of the volume of services and materials that were spent on its production and provision, the total enterprise output indicator was interpreted as the arithmetic mean of the output of services by their types.
To mitigate the impact of this price factor, we adjusted each service exit indicator to its corresponding price index. Thus, a change in the data of output of services, as well as the overall indicator of output of services in the enterprise will reflect precisely the influence of their natural component (production volumes and volumes of material costs on their production). By volume of services of maintenance of internal house networks and performance of services of CACS we will mean the number of square meters on Kharkov area which is to be serviced.
The application of the internal process indicators model will only take place in the structural units engaged in production activities and will also be partial. The boiler-houses will determine the output of services for the sale of heat energy, in the district branches — the indicators of the output of services for heat supply of heat energy, from pumping of cold water, maintenance of internal house networks, the execution of works of the CACS, from other services provided by the enterprise.
Figure 4 presents the factor model of the relationship between strategic and tactical indicators of learning and growth.

In the model of indicators of training and growth of explanation the indicator of efficiency of organizational and technical measures is necessary, by which we understand the correlation of the sum of effects in value expression from carrying out of measures on modernization of the organizational structure of the enterprise, its technical and technological base and the amount of expenses in the form of various investments that have gone for such modernization.
The Learning and Growth Indicators model will be used in all structural units, but not in full. The boiler houses will calculate the effects of increasing the efficiency of boilers, economical use of gas, reducing fuel losses for own needs of boiler houses, reducing heat losses in boiler networks, organizational measures with personnel. District branches will calculate the effects of reducing heat losses in centralized networks by replacing pipes with insulated ones, reducing heat and hot water losses by eliminating pipe flows, and organizing staffing. It will also calculate the effects of the use of alternative innovative means of heating water, saving on ongoing repairs at the expense of capital repairs of fixed assets.
Figure 5 presents the factor model of the relationship between strategic and tactical environmental indicators.

The model of environmental indicators reflects the compliance of the planned and then implemented measures for environmental protection to the standards stipulated in the environmental legislation and serves as an indicator that shows the state of the environmental situation in the enterprise. The information we receive from this model alerts us to the possibility of applying penalties or vice versa. The overall efficiency of environmental events is also the arithmetic mean of all environmental factors calculated by the enterprise.
The environmental performance model will be partially applied in all structural units. The boiler houses will calculate all environmental factors, all other structural units — coefficients of compliance with the standards of land contaminated with waste of production and compliance with environmental and technical standards of motor transport.
Through the use of all the above-mentioned factor functional models, the connection of strategic, tactical and operational levels across the enterprise and its subdivisions is realized, and due to their complex application all distinct functional areas are connected. The strategic metrics of each subdivision determine the trends of development of these subdivisions and influence the tactical indicators of these subdivisions, which are then allocated to the respective operational indicators. The operational indicators thus formed in the divisions form the general operational indicators throughout the enterprise, which by summing up the relevant indicators form the tactical indicators of the enterprise. Strategic metrics that drive enterprise-wide development trends adjust tactical metrics across the enterprise that are automatically displayed,
As can be seen from the previous sentence, the connection between different strategic functional areas occurs through appropriate tactical indicators, this allows, by specifying the parameters of one of the strategic functional indicators, to form the parameters of other strategic functional indicators. This is completely in line with the management concepts of direct-costing (in the case of new business process formation) and target-costing (in the case of improving existing business processes), when the strategic functional indicator that sets the trend for others is the indicator of return on equity.
According to certain relationships between the indicators of the plans of the enterprise it is necessary to describe the mechanism of their planning:
1) On the basis of the calculation of the natural indicators of each calculation of business processes, its cost indicators are calculated;
2) Calculations are performed on each relevant indicator, thus determining the functional tactical plans for the enterprise;
3) On the basis of indicators of functional tactical plans of the enterprise, tasks are allocated to the structural subdivisions of the enterprise (in the form of tactical functional plans of structural subdivisions);
4) Structural units shall study the planned indicators provided by them and adjust them in accordance with the strategic goals and objectives expressed in the strategic indicators of the structural units;
5) Adjusted data of their functional plans are submitted by the structural units to the management of the enterprise;
6) The management of the enterprise generates the provided indicators of tactical functional plans of structural units in a single tactical functional plans of the enterprise;
7) The management of the enterprise adjusts tactical functional plans based on the strategic goals, tasks and tasks of the enterprise as a whole and determines the final version of tactical functional plans;
8) In accordance with the approved tactical functional plans, the final variant of business process calculations, operational functional plans for the enterprise and tactical functional plans of structural units are formed;
9) Structural units, in accordance with their tactical functional plans, form operational plans that must be consistent with the operational plans of the enterprise as a whole.
Conclusions.The proposed strategic, tactical and operational maps of the KTM KP enterprise made it possible to develop a comprehensive set of indicators of the enterprise plans. With the help of factor functional models, all these indicators were interconnected on the basis of methods of logic, creativity and deterministic factor analysis, which allowed to clearly and more clearly trace and continue to observe the formation of costs of the enterprise resulting from the use in production and economic activity of one or another. recruitment. Optimization of resources, bringing their value expression to the desired, allows the implementation of comprehensive programs of modernization, reconstruction of existing fixed assets, intellectual component and create innovative products that will be used in the enterprise. However,
 

Literature:

1.    I. Ansoff. Strategic management. / Igor Ansoff —  M .: Economics, 1989 .— 304 p.
2.   R. Akoff. Planning for the future of a corporation. / Ackoff Ronald — M .: Progress, 1985 .— 328 s.
3.   Khan D. Planning and control: the concept of controlling [Translated from German: ed. and with the foreword. Turchak A.A., Golovach L.G., Lukashevich M.L.] / Khan D. — M .: Finance and statistics. — 1997. — 800 c .
4.  Bad EB Coordination of strategic and operational planning / Bad EB // Management of the development . — 2002. — No. 1 . — S. 80 — 84.
5.  LV Balabanova . Strategic marketing management of the enterprise on the basis of benchmarkin g : m mono. / L.V. Balabanova, V.V. Slipenky. — Donetsk: DonGUET — 2005. — 171 p.
6. Factor analysis . [Electronic resource] / Site access mode: // http : // dist — cons . en / modules / DuPont . 7. Smolin IV Strategic planning of organization: m onohrafiya / Smolin and mountains in alentynovych 
  . — K .: Kyiv. National Trade-Economical University — 2004. — 344 p.
8.  Sadekov AA Operational planning at a trading company [Text]: monograph / А.А. Sadekov, U.S. Rasulov. Donets.Nats.un-t Economics and Trade. E. Tugan-Baranovsky. — Donetsk: DonNUET . — 2008. — 193 p.
9.  K. Ovcharenko. How to balance BSC or what everyone wanted to know but were afraid to ask [Electronic resource] / Site access mode: http : // www . e .- xecutive . en / publications / aspects / bsc /article 2708 /
10.   Mensebrovsky I. Instrument of transformation of ideas into specific goals / Mensebrovsky And grief // Comp & nyon. — 2004. — No. 47 (207). — from. 50 — 53.
11. Kaplan R. Strategy-oriented organization. How organizations using a balanced scorecard succeed in the new business environment / Kaplan Robert S .., Norton David P. — M .: Olymp-Business — 2005. — 416 p. 12. Kaplan R. Strategic maps. Transformation of intangible assets into tangible results / Kaplan Robert S. — M.: Olymp-Business — 2005. — 512 p. 13. Olve NG . The balance between strategy and control / 
 
 Olve NG, Petri K.-J., Roy J., Roy S. — St. Petersburg: Peter , 2005. — 320 p.
14.  Konstantin Redchenko . Indicative Disagreement: Balanced Scorecard u Tableau De Bord [Online Resource] / Site Access Mode: http : // www . management . com . ua / strategy / p 046. html .
15. M.O. Kizim. Balanced Scorecard: Monograph. / MO Kizim, AA Pilipenko, VA Zinchenko — X .: INZHEK — 2007. — 192 p. 16. S. Taran. KPI u 
  BSC : factors for successful application . [Electronic resource] / Access mode to the site: http : // www . e .- xecutive . com / publications / aspects / bsc / article 201

THE THEORETICAL AND METHODICAL TOOLS OF FORMING EFFECTIVE SYSTEM’S PLANNING 

published in 2013 — K .: Yu-ZSU — 2013. — P. 208 — 215, © Nemtsov O.V. 

 
 
Annotation: The article considers the problems of the elaboration methodical approaches’ to formation of the system’s planning and its main component — the system plans. The main requirements to the process of building the system’s planning have detected, to identify her as effective . Keywords: planning, the effectiveness of the system, methodological tools, methodical approach

Key Words: planning, efficiency, system, methodical tools, a Methodological Approach About
 


 
The main problem that planning has today is not the lack of strategic, tactical or operational planning or their poor development: separately, their methodological and methodological tools are considered quite deeply. Nevertheless, the main problem facing each economic entity is the consistency of these types of planning, the search for a methodology and methodology that made it possible to implement the strategic guidelines of the economic entity, while not forgetting the need to quickly solve pressing current problems, to make the strategic process a tactical and operational logical continuation processes.
Planning should not only be on paper, as is often the case with economic entities, especially our domestic ones, it should fill the enterprise with “life force”, predetermine its development vectors, and outline the path from the past through real changes to the future. This process should be continuous, it is it that is important in itself, and not the result of planning as such (meaning the achievement of the plan at any cost and without taking into account the changed circumstances).
These statements were made back in the late 80s by the famous economist, manager and planner Ronald Ackoff in his various works, especially these postulates were reflected in his work “Planning for the future corporation” [1]. It was then that he singled out normative planning, which was designed to integrate strategic, tactical and operational planning, within the framework of one process — normativeplanning. His views on planning and the management process in general are the result of the evolution and gradual development of knowledge of this phenomenon by scientists over the centuries, it was especially intensely reflected in the late 19th, throughout the 20th century, in the form of formalized developments, that is, postulates, intuitive knowledge that was always present inside every talented and successful leader, in clear methodological and methodological directions (written fixation of scientific and practical developments). The opinion on the essence of planning and effective planning by Ackoff is quite consistent with the opinions of other economists quite famous in matters of management and planning, such as Guy Benveniste, Igor Ansoff, Peter Drucker, Axel Zell, Khan, Mintsberg, Mayer, Steiner, Mac Hug, Armstrong, Thomson, Strickland,
Based on the foregoing, the formation of an effective planning system is impossible a priori without integration and logical continuation of one another strategic, tactical and operational planning in a single process in our case of internal planning. However, the elements of an effective planning system are not limited only to the processes of strategic, tactical and operational planning, but also include those elements that allow the planning process to be carried out within the framework of this unified system. Thus, the main issues in the formation of an effective enterprise activity planning system are: determining its structure (architecture), in other words, an ordered set of elements and the interconnections between them, based on observing the best characteristics of the system properties that are characteristic of any systems.
Particular attention in constructing an effective planning system belongs to its component such as a plan system, which in brief, concise, mainly digital forms, displays basic information in the form of indicators about the entire system. As in the case of the planning system itself, when forming a system of plans, it is necessary to build their structure (architecture) on the basis of integration and identification of cause-effect relationships between them, which allow achieving a synergistic effect. Then, already using this formed structure of the planning system, it becomes possible to plan specific planning activities in which we are primarily concerned with the mechanism for their coordination among themselves at the strategic, tactical and operational levels, with the aim of
Schemes of methodological approaches to the formation of a planning system and a system of plans will give a visual representation of the implementation of the above statements in reality (Fig. 1, 2).

The essential basis of the methodological approach to the formation of the planning system is the IDEF0 methodology, which takes into account some differences in the fundamental construction of the system itself, based on theoretical findings regarding the structure of the planning system.
The IDEF0 methodology provides for the construction of a hierarchical system of diagrams (decomposition), which are single descriptions of fragments of the main or context diagram. The context diagram, which is the actual planning system, is described in terms of its relationship with the external environment. The next step is to carry out functional decomposition, as a result of which decomposition diagrams are formed, which are subsystems of the planning system. Such decomposition diagrams are described separately from the context diagram, although they may have common elements in terms of input, output, control, and mechanism, that is, these diagrams reveal the interconnections within the system between its components. Each of the decomposition diagrams can be divided into decomposition diagrams of the 1st level, which are components of the subsystem, and so on to the necessary level of fragmentation and depth (to simple elements). After each stage of the decomposition, it is possible to conduct an examination to which all interested parties can be involved: domain experts, representatives of interested parties, analysts, employees of the functional, structural department involved in the development of this business process. The modeling process begins with determining the general level of description of the system as a whole: the subject of modeling, which is the system itself, the goal, which declares the answers to the questions posed, and the point of view on the model, which is the point of view (understanding) of a person on the model in necessary for modeling aspect. After each stage of the decomposition, it is possible to conduct an examination to which all interested parties can be involved: domain experts, representatives of interested parties, analysts, employees of the functional, structural department involved in the development of this business process. The modeling process begins with determining the general level of description of the system as a whole: the subject of modeling, which is the system itself, the goal, which declares the answers to the questions posed, and the point of view on the model, which is the point of view (understanding) of a person on the model in necessary for modeling aspect. After each stage of the decomposition, it is possible to conduct an examination to which all interested parties can be involved: domain experts, representatives of interested parties, analysts, employees of the functional, structural department involved in the development of this business process. The modeling process begins with determining the general level of description of the system as a whole: the subject of modeling, which is the system itself, the goal, which declares the answers to the questions posed, and the point of view on the model, which is the point of view (understanding) of a person on the model in necessary for modeling aspect. structural department involved in the development of this business process. The modeling process begins with determining the general level of description of the system as a whole: the subject of modeling, which is the system itself, the goal, which declares the answers to the questions posed, and the point of view on the model, which is the point of view (understanding) of a person on the model in necessary for modeling aspect. structural department involved in the development of this business process. The modeling process begins with determining the general level of description of the system as a whole: the subject of modeling, which is the system itself, the goal, which declares the answers to the questions posed, and the point of view on the model, which is the point of view (understanding) of a person on the model in necessary for modeling aspect.
The principal thing in the presented architecture of the planning system is the presence of three types of subsystems that differ in kind of tasks, which are formed in turn from the corresponding components and elements. We attributed to such subsystems:
— providing the planning process (infrastructure);
— in which the planning process (process) takes place;
— effective regarding the planning process.
The first type of subsystem from different sides provides the planning system with the necessary resources, that is, conditionally is the input of the system. The second type of subsystem is the process of converting input resources to the result or product of the system, that is, it is conditionally a system converter. The third type of subsystem is the result or product of the system, that is, conditionally the output of the system. All these subsystems are interconnected by relationships and feedbacks. So, the upstream information from the supporting subsystem is processed using certain laws, principles and methods in the subsystem of strategic, tactical and operational planning, and takes specific forms in the form of a set of plans, namely, certain qualitative and quantitative indicators that are consistent with each other, have specific deadlines and specific performers and responsible. Let us consider in more detail the components (components) of each of the presented subsystems.
With the help of theoretical and methodological support of the planning system, the formation of the main provisions of all planned activities. This component is somewhat central among other components of the supporting subsystem, since it is he who forms the necessary scientific and organizational support for all other components. It is a combination of general and special laws, laws and principles, on the basis of which the methodology of the planning system is formed. The methodology of the planning system determines the overall goal of the enterprise, the main approaches and guidelines for its implementation, as well as a set of methods that allow this to be implemented.
The formation of the methodological support of the planning system is based on its theoretical and methodological support. In this subsystem, steps are allocated, a detailed schedule of step-by-step actions is created, standard and methodological apparatuses are created, with the help of which the process of compiling plans is carried out.
An important component is staffing. Since the planning process is an integral part of human activity, that is, it cannot be realized without direct human intervention, or rather, planning exists only as long as the person exists, the qualitative composition of the employees who carry out the planned activity has a decisive influence on the feasibility and effectiveness the entire enterprise planning system. Under the workers who provide the planning system, it should be understood not only representatives of the planning and economic departments, but all those involved in the formation and implementation of plans. The more employees involved in the planning process, the better for the enterprise. In this situation, every employee of the enterprise understands what task is facing him and other workers, and what consequences will be in case of non-fulfillment or unfair performance of their duties. Moreover, each employee, before performing the task himself, forms it, that is, in the process of drawing up plans, all reasonable proposals of the employees are taken into account, and, achieving the general goal of the enterprise, the employee simultaneously reaches his goal.
Very important is the component of information support and I- T technology and . The process of drawing up a system of plans and carrying out planned activities generally requires the availability of relevant and high-quality information. This information may be of a political, economic, social, technical, scientific nature, etc. It comes through all available channels of enterprise communications from the external and internal environment. The accounting information and data of the economic department are of great importance, since on the basis of accounting an assessment of the achievement of planned indicators is carried out, and the economic department reports on the state of the market and the main trends in its development, which underlies the reorientation or formation of certain goals of the enterprise.
A component of other infrastructure support consists of legal, scientific, research, organizational support. The implementation of the planning process and the preparation of plans should occur in accordance with the laws of the country and international agreements. Scientific support is the use of advanced technologies and methods in the implementation of planning. Research support helps to identify the most appropriate forms of planning and the procedure for its implementation on the basis of inventive and research activities. Organizational support to a greater extent depends on the organizational structure of the enterprise and the powers of departments, departments, directly employees. However, the organizational structure of planning can be formed independently, regardless of the organizational structure of the enterprise, it becomes important here that this does not lead to confusion and social tension due to duplication or increase of functions.
The planning process itself is implemented through the components of strategic, tactical and operational planning. That is, during the implementation of this process, strategic, tactical and operational decisions are selected, analyzed, justified, implemented and evaluated, which are presented in the form of quantitative or qualitative indicators of the plans.
The components of a plan system are a set of interconnected and interdependent plans that reflect the diverse solutions to complex problems that an enterprise faces today and may happen in the future.
The methodological approach to the formation of the enterprise plan system (Fig. 2) is based on the postulates on the degree of integration of the totality of plans into a single whole. Its application allows you to implement control and optimization, both over the types of costs (fixed, variable), and over the resources that form these costs.

Thus, an effective planning system becomes in the event of an increase in the degree of integration between strategic, tactical and operational planning, which contributes to the actual implementation of the planned, as well as the emergence of a positive synergistic effect. This becomes possible when applying the above methodological approaches, which allow you to form its corresponding structural structure (architecture) and describe the mechanism for coordinating enterprise plans.

BIBLIOGRAPHIC LIST

1.   Ackoff R. Planning for the future of the corporation. / Ackoff Ronald — M .: Progress, 1985 .— 328 s.
2.   Ansoff. I. Strategic management. / Igor Ansoff —  M .: Economics, 1989 .— 304 p.
3.   Benveniste D . Mastering the planning policy. [ Trans. from English / under. ed. Kalantarova] / Guy Benveniste — M: “Progress” “Univers” — 1994 — 304 p .
4.   Zell A. Strategic planning of industrial enterprises. / Axel Zell // Journal of European Economics. [T. 5.] — 2006 — No. 2. — P. 188 — 201.5 .
  Kaplan R. Strategic maps. Transformation of intangible assets into tangible results / Kaplan Robert S. — M.: Olymp-Business — 2005. — 512 p.
6.   Mayer E. Controlling as a system of thinking and management. : [per. with him. SOUTH. Zhukova and S.N. Zaitseva / Ed. S.A. Nikolaeva] / E. Mayer — M .: Finance and statistics. — 1993 .— 96 s.
7.   Mescon M. Fundamentals of management. [Trans. from English Total ed. L.I. .. Evenko] / Mescon Michael , Albert Michael , Hedouri F Ranklin . [Acad. Nar households under the Government of Ros. Federation, Higher. school Int. business]. —  Moscow: Delo LTD, 1994. — 701 p. 
8.   G. Mintzberg , From the years and the fall of strategic planning [Text] / G. Mintzberg trans. from English. K. Sysoeva. — K.: Oleksiy Kapusta, 2008. — 412 p.
9.   Han D. Planning and Control: The Concept of Controlling [Ed. and with a foretaste. Turchak AA, Golovacha LG, Lukashevich ML] / Khan D. — M .: Finances and statistics. — 1997. — 800 c .
10.    Armstrong J . S . Relative accuracy of judgmental and extrapolative methods in forecasting annual earnings / J.S. Armstrong // Journal of Forecasting. – 1983. – №2. – P. 437-447.
11.   Steiner G.A. Management Policy and Strategy: Text, Readings and Cases./ G.A. Steiner, J.B. Miner – New York: McMillan – 1977.
12.   Thompson T.J. Strategic Management: Concept and Cases. / Thompson T.J., Stricland A.J. [4th ed.] Plano: Business Publication. ТХ – 1987.