The given expenses represent the sum of the current expenses and capital investments given to identical dimension according to standard indicators of efficiency. They are estimated on a formula
The essence and the maintenance of a method of optimization of planned decisions are reduced to development of several options of planned calculations to choose from them the most optimum. Thus different criteria of a choice can be applied:
Planning of profit begins with calculation of the planned sum of prime cost for a quarter. Planning of prime cost is made by a settlement and analytical method. All expenses entering prime cost, we divide into the following groups: fund of compensation; charges on fund of compensation; depreciation charges; contributions to repair fund; conditional and constant expenses without depreciation charges and contributions to repair fund; variable expenses without expenses on compensation and charges on them. Conditional and constant expenses are planned on their sum. Variable expenses are planned on their percentage level to the revenue sum.
The business plan represents the forecast for five years of business activity, development of reference points and a realistic plan of financial and commercial actions. A task of the business plan are identification of problems which the businessman at realization of the purposes in the changeable, uncertain, competitive economic environment will face, and definition of concrete solutions of these problems. The business plan acts in various forms. For example, it can consist of the following sections:
Thus standards for the above-stated types of current assets are accepted at a rate of their requirement. The general need for current assets, or the general standard for them, for the end of planned quarter is equal:
Correlation communication is a probabilistic dependence which is shown only generally and only at a large number of supervision. Correlation communication is expressed by the equations of regression of various look. For example, one-factorial models of a look:
Methods of planning are concrete ways and methods of calculations of indicators. When planning financial performance the following methods can be applied: standard, settlement and analytical, balance, method of optimization of planned decisions, economic-mathematical modeling.