Kształtowanie planów produkcji i sprzedaży przedsiębiorstwa w warunkach gospodarki rynkowej

Abstract

The purpose of the article is to show the present changes in the basis and mechanisms of shaping the production and sale plans, i.e. the changes inflicted by the processes of transition from the hithertoexisting centrally-planned economy to the system mechanisms of market economy. The experience of Western countries indicates that planning in an enterprise does not depend on a political system, since running an enterprise — with the exception of small craftsman shops — is not possible without planning and planning mechanisms, which may be shaped along very diversified conceptual patterns. The processes of marketization of our economy require a thorough reorganization of mentality and planning processes and their quick adaptation to new conditions of market economy. The article investigates four basic problems: 1) mutual relations between the production plans; 2) market grounds of preparing these plans; 3) changes in their scope and contents; 4) general (market) mechanism of planning the sale and production, based on the principles of analytic varianting. The considerations aim at providing information indispensable for giving up old practices and shaping new planning orientations.