Sales plan. Discrete and cyclical sales model
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The specificity of planning, depending on the model, is as follows: in the cyclic model, the Gantt chart is not used, but the standard plan of "procurement and costs" is used, where it is necessary to specify the consumption rate per unit of product, purchase schedule, etc. On the contrary, for a fast and visual Description of the stages of construction is most convenient to use the Gantt chart, specially created for planning the stages of production.
Discrete production
Discrete production, as opposed to continuous (cyclical) production, in a broad sense - the production of a unique non-recurring product. And the beginning of production is always the beginning of a new project, with new tasks, financial security and implementation deadlines. This, first of all - construction, and other projects with noncyclic production of works or services.
☛ Notice, the sales model, for example, in construction, is much simpler than in cyclical production.
In one case, a sales strategy needs to provide a guaranteed flow of money within a certain period. Such strategies, usually, critical to construction projects. In another case, the demand planning determines the minimum level of employment of highly paid employees (consulting, audit, sales of design services, control systems, etc.).
Some tasks of optimizing VAT are specific for discrete projects. When solving the problem of optimization of VAT, as a rule, it is supposed to accumulate the cost of the product (services) and write off them in the last period of the project implementation. In "Budget-Plan Express" such a model of "temporary attribution of costs on inventories" is implemented..
Cyclic production
If in discrete models, the sales plan is quite simple, on the contrary, in cyclic models require special tools to implement methods of sales planning. In "Budget-Plan Express" a set of special tools for sales planning in cyclic models is created:
- Using seasonal trends;
- Interpolation of the forecasted series by trend;
- The method of smoothing short-term fluctuations;
- Short-term forecasts on the skeleton of moving average models
- Inventory planning.
Where to start planning
Of course, it's important to plan not only sales, but sales planning is the starting point for other operational, financial and other plans - in cyclic, but not in discrete models. That is, the business plan for cyclical production begins with planning a "sales plan". However, planning a discrete project is recommended starting with the Gantt chart, and only after that start planning other budget plans.
Summarize
For discrete models, when planning sales, it does not require complicated techniques, and it is important to focus on project financing. The business plan for cyclical production begins with the planning of a "sales plan", and vice versa, it is recommended to start planning a discrete (construction) project from the Gantt chart.
In addition, in discrete models, the "sales plan" and "cash flow plan", as a rule, do not coincide, and when developing such models, it is advisable to focus more on the receipt of money. The "money receipt plan" and the "receivables plan" are the following planning steps following the "sales plan", which are in close relationship (see Topology of plans in "Budget Plan Express").
Comparison of the two models, the difference of tasks
and approaches in financial planning
| Discrete | Cyclic |
| Supposes the existence of a unique non-recurring product | It is represented as a permanent repetitive process |
| Does not imply seasonal cycles | Contains signs of seasonal cycles, seasonal fluctuations |
| A simple sales model | Complex sales model |
| A sophisticated model for the receipt of money | Simple money-entry model |
| Gantt chart is used for cost planning | You use a direct cost plan for cost planning |
| Long-term financing, does not imply fast asset turnover | Short-term financing, high asset turnover |
| It is impossible to do a break-even analysis | You can do a break-even analysis |
| Typically, planning begins with a description of costs in a Gantt chart | Typically, planning begins with a description of the sales plan |
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