System of plans of modern industrial enterprise

The article deals with the problem of constructing a system of plans for a modern industrial enterprise. Present approaches to the classification of plans have been explored. It has been proved that the types of enterprise plans are not as diverse as the types of planning, and can be arranged because of a small number of classification characteristics. The objective of defining the necessary and sufficient set of classification characteristics, which is considered to be the basis for the formation of an enterprise planning system, ensuring the complexity and continuity of the enterprise planning process has been formulated. The basic classification feature that is the cornerstone of the entire enterprise planning system has been defined. The basic sign - the content and purposes (function) of plans - serves as a criterion for identifying the main types of enterprise plans. All other signs are used for their specification in the context of the most important qualitative characteristics. The structure of the latter can be limited by three key parameters, including: the regularity of plan development, the subject of planning, the duration of the planning period. The classification of the types of enterprise plans should be limited by the corresponding characteristics of the same name (besides the basic one). The author's position concerning the structure of plans in the context of classification characteristics and the horizon for the development of each of its types has been substantiated. The content of the plans identified according to the basic classification criterion has been investigated.