Strategic and tactical goals of enterprise financial management. Goal Setting – Principles of Goal Setting Strategic Tactical Operational Goals Examples

How is tactics different from strategy? What is the difference between these two concepts? A wise man once said that you need to think strategically and act tactically. Strategy is over general concept, a plan that can consist of several tactics. Tactics, in turn, is a focused part of this overall plan. While these terms were originally used primarily in a military context, they are now used in a wide variety of everyday areas, including business. What is the difference between tactics and strategy, such seemingly interchangeable concepts?

Main difference

Strategy differs from tactics in that completely different tactics can be components of a single strategy. For example, in order to win a certain market share, you need to create. To do this, you can use such brand promotion tools as advertising with the involvement of a celebrity (tactic). The strategy includes planning both in time of war and in the peaceful field, and tactics is concerned with the implementation of goals, is responsible for the quality and effectiveness of the chosen techniques.

Strategy and tactics in business

How is tactics different from strategy? Often these concepts are interrelated and interchangeable in an arbitrary manner, so it is sometimes very difficult to differentiate between them. In simple terms, the head is responsible for the strategy, everything else is responsible for the tactics. The main thing is that they work in tandem, otherwise there can be no question of efficiency in achieving the goal. If there is a strategy without tactics, then this means that there are many thoughts and ideas, but at the same time there are no certain necessary actions.

If we consider the sphere of business, then every self-respecting organization needs big "wings" (broad strategic thinking) and big "legs" (specific steps to achieve goals) to succeed. To illustrate this clearly, we can give a specific example for a particular industry. For example, the company's goal is to become the leader in terms of sales in the market segment it occupies. It would be tactically correct to offer cost-effective solutions than those of competitive enterprises, and without compromising the quality of service.

The art of strategy

The word strategy comes from the Greek word "strategos" which translates to "art" in general. It is often confused with tactics (the Greek word "taktike"), which translates as "army organization". The original meaning of the word "tactics" is "order". The Chinese general Sun Tzu described the difference this way: "All people can see the tactics used to win, but no one can see the strategy that brought about the great victory." The difference between the concepts of "tactics" and "strategy" often lies in the fact that the strategy is designed for the long term, and tactics - for the short term.

In the modern sense, these concepts go beyond military terminology and can be used as definitions for various business practices. At its core, strategy is the mental aspect of planning, changing, or organizing something. It defines the goals to be achieved, as well as ideas for achieving these goals. Planning is followed by specific tactically thought-out actions. Tactics includes the methods and means used to carry out the plan.

Features of the implementation of goals

The implementation of the strategic goal can be purposefully and consciously improved over time. Accordingly, the plan to achieve the goals and objectives will also change. The gradual implementation and implementation of what was conceived, as well as the knowledge gained during this time, increase the overall strategic understanding and provide guidance on exactly how to best facilitate the process of achieving the set goals.

Strategy and tactics: what's the difference?

A wise man named Sun Tzu once said that strategy without tactics is the slowest route to victory, and tactics without strategy is noise before defeat. What is the difference between tactics and involves the definition of the basic functions of the organization and the use of effective combinations of capabilities and management systems that will be used to achieve goals.

The strategy is what will or will not be done. French scholar Michel de Certeau suggests that strategy essentially creates its own autonomous space. Tactics in the form of specific measures makes it possible to implement the strategic plan. You cannot achieve victory alone.

Strategic planning

Quite often people confuse strategy and tactics, thinking that the two terms are interchangeable in the field, but they are not. Strategy answers the question of what we want to achieve, and tactics - how we are going to achieve our goals. This is the difference between tactics and strategy. Thus, the strategy acts as a guide to a series of actions. Many small business owners spend a lot of time planning their business success without realizing how easy it can be. At the same time, it is important to learn to distinguish between such concepts as strategic and

How is tactics different from strategy? The difficulty lies in the fact that both definitions are closely related and, unfortunately, are often used interchangeably. However, the strategy is inextricably linked with the processes of thinking necessary for planning changes, choosing a future course of action, and so on. It defines in general terms the desired goals and why they need to be achieved. includes business ideas that determine in a global sense what can be achieved as a result of achieving the set goals.

Tactics are specific actions that are taken in the process of implementing the chosen strategy. They constitute what must be done, in what order, by what means, and human resources. You can use a range of tactics that include many different actions and efforts aimed at achieving a common goal. Tactics usually require the involvement of the organization as a whole. During strategic planning, you need to determine what specific result you want to achieve (your goals) and how you will evaluate these results. When compiling a list of specific strategic goals, it is important to pay close attention to the tactics that are planned to be used to achieve them.

Caught a new Russian goldfish.

Let me go, I will fulfill your three wishes, - says the fish.

First wish: I want our team to become the World Cup champion. The second wish: I want the great Pele to say that our team is the greatest team of all times and peoples. And the third wish: I want the whole country to rejoice.

Bang-bang - and everything went dark. He woke up, looks - he himself is black, around the blacks dance and shout: "Brazil! Brazil !!!"

Bottom line: What do we want? It should be? What are we striving for?

Everything starts with a goal. The goal is the guiding star of any strategy; without it, it loses its meaning. As a rule, we are not talking about one goal, but their complex. At the same time, we can pursue goals from different areas of life: career goals, relationship goals, health goals, and so on. It would be a mistake to overlook some of the goals in favor of others, if all of them are important to us.

The purpose of this section is to set goals or clarify them, the essence of which is to answer a simple question: what I want? As already noted, the answer to this question is a set of goals. They, in turn, may consist of subgoals necessary to achieve the goals. Thus, the question "what do I want" is added to the question: what do i need for what i want?

Main goal and sub-goals

Let me tell you a story from my experience in sales. Then I worked in a company engaged in sales and service of legal support systems "Garant". Already, probably, the second month of my unsuccessful attempts to sell this system was ending. Understandably, this didn't make me very happy. Even if we take into account that these were my first two months of work in sales, and, of course, I had no experience, all the same, these two months could very well be my last months of work in sales. Because the salary was mostly formed from a percentage of sales. No sales - no interest, no interest - no salary, and no salary - nothing to live on. Is it time for me to look for another job?

And with such unhappy thoughts before the next trip to a potential client, my head of the sales department stops me. The name of the boss is Stas, 6 years older than me, experience in sales (and very successful experience) is about 12 years. His salary is largely based on the condition of fulfilling the sales plan by our department and, to a lesser extent, on a fixed salary part. Naturally, he is also interested in the success of each individual manager (we were called sales managers).

So, the boss stops me and asks:

Valera, where are you going now?

I answer: "There, there, there."

Why are you going there?

Hmm, strange question. I say:

Conduct a presentation, show the program, everything is as taught (here it should be noted that such sales are based on a good presentation and we were taught this).

Yes, - he says, - everything is correct, only you are not going there for this.

What for? I ask, perplexed.

You are going there to SELL! Your goal is to SELL, not to make a presentation. Understand?

Digesting this simple yet profound thought.

Yes, I think I understand.

Well done. So go ahead and sell.

Good:).

That day I had my first sale. A sale that allowed me to work on, mastering the hard science of active sales. I've been lucky enough to figure out the right goal setting, but some people don't. Approximately half of the new managers quit at the end of the second month due to lack of sales.

However, setting goals is not always easy. It is possible to answer immediately the question “what do I want” only in simple cases. In complex and non-trivial tasks, most likely, there will be a gradual refinement and addition of answers, i.e. the response process can be iterative, where each next iteration (step) brings you closer to a really deep and meaningful understanding of the goals. Therefore, if you do not immediately have a clear understanding of the goals and subgoals, then this is not a reason for disappointment, this is a reason for subsequent clarifications and additions to the answers.

Strategic and tactical goals

Returning to the previous example, we can say that the sale is a strategic goal, and to spend good presentation is a tactical target. You can go deeper and highlight other tactical sub-goals. The idea is simple: tactical goals serve the achievement of a strategic goal, what they will be is not so important, it is important how much they help or hinder the achievement of a strategic goal.

If we do something wrong tactically, for example, we make a crooked presentation, we are rude to the client, then naturally, we reduce the chances of achieving the strategic goal: closing a deal, selling. However, even if we do everything right: we make a competent presentation, behave politely and kindly, but forget about the main goal - the sale, then we also have little chance of achieving it. It looked like this for me. A satisfied client said goodbye to me and said: “How great and clear you told me everything, now I know what kind of system it is. Maybe someday I'll get it." That's it, curtain, I failed my task. Only because he did not pay due attention to his main goal.

The main thing - the strategic goal must be kept in mind, keep part of the attention on it, literally repeat, remind yourself why all this is being done, for what. In my case, it was necessary to make a good presentation, build a dialogue with the client, keeping the main goal in mind. And then the sale happened. Then, over time, keeping the main goal became habitual, not requiring significant expenditure of attention. And I more or less learned how to sell. This always happens with the development of complex work - sooner or later an optimal scheme for distributing attention is built.

Valery Chugreev, 14.04.2012

Valery Chugreev 07.02.2012 17:48

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A goal is a desired state that an organization seeks to achieve. Goals are important because organizations are created with specific intentions that are formalized in the form of goals. is a description of how to achieve goals and specifies the allocation of resources, work schedules, tasks and other actions.

The term planning encompasses both ideas: planning involves setting the goals of the organization and the means to achieve them.

The planning process begins with a mission statement that defines the main purpose of the organization, especially to external audiences.

It is the basis for the strategic level of goals and plans (company level), which, in turn, forms the tactical level (divisional level) and then the operational level (departmental level). - this is the rationale for the activities of the organization, i.e. a description of its values, aspirations and reasons for being born. A clearly defined one becomes the basis for all subsequent goals and plans.

Broad statements describing where organizations want to be in the future are called strategic goals. They are more relevant to the organization as a whole. Than to its individual divisions. Strategic goals are often referred to as formal goals because they communicate what the organization intends to achieve.

The strategic plan outlines the steps that the company is going to take to achieve its strategic goals. It is a strategy that determines what actions need to be taken and how to allocate available funds, human and production resources in order to achieve the strategic goals of the company. Strategic planning is usually long-term in nature and may outline the activities of the organization for several years in advance. The purpose of a strategic plan is to put the organization's strategic goals into practice over a given period of time.

Rice. Levels of goals and plans of the organization.

Top managers are usually responsible for developing strategic goals and plans that reflect the main ideas about the effectiveness and performance of the organization. For the development of tactical goals and plans, middle-level managers are responsible: heads of departments and functional units.

The head of the division draws up tactical plans that focus on the main actions that the division must perform in order to implement its part of the strategic plan developed by top management. Operational plans define the specific procedures or processes required at the lowest levels of the organization, i.e. departments and employees.

Management by objectives is planning, which involves the definition by managers and employees of goals for each department, project and employee, used to subsequently monitor the results of the organization. An effective management by objectives process consists of the following steps:

1. Goal setting. This stage is the most difficult. Goal setting requires the involvement of employees at all levels and the ability to go beyond looking at day-to-day operations to answer the question “What are we trying to achieve”. The goal should be specific and realistic, set deadlines for achieving the result, as well as allocate responsibility.
2. Development of action plans. The action plan defines the specific steps needed to achieve the stated goals. Such plans are drawn up for both departments and employees.
3. Monitoring progress towards goals. Periodic review of progress is necessary to monitor adherence to the plan. In the event that, as a result of control, it turns out that the goal cannot be achieved as a result of the implementation of the current plan, the plan can be adjusted.
4. Evaluation of the overall results of the work. The final stage of management by objectives involves a thorough assessment of the compliance of the results of the work of employees and departments with their annual goals.

Goals of tactical planning

In terms of theory financial management, there are no questions about how the system of goals should look in general terms. First, the shareholders (or top managers) form a vision - an idea of ​​the image of the company, which should be strived for. Strategic goals are directly related to it: their achievement allows you to eventually correspond to this image. Strategic goals, of course, are long-term (set at least 10 years ahead). Only after them do medium-term tactical goals follow (narrower, describing the specific steps of the company) and then - operational tasks for the current year.

AT financial planning the justification of the decisions made and the forecast of the expected results are based on theoretical provisions and principles, as well as practical data and facts. The theory of planning uses such an assumption that each enterprise will strive to increase total profits, justify the enterprise's plans for choosing the type of products produced, recruiting the required labor force, purchasing the necessary resources to organize the production of a certain amount of goods and maximize profits.

The goals of tactical planning are defined by the range of tasks that the enterprise needs to solve in order to carry out effective activities. These tasks are as follows:

identify reserves and mobilize resources to achieve the most effective final results when using a financial and credit mechanism for these purposes;

establish optimal and economically viable financial long-term norms and standards for working capital and sources of their formation, formation and use of profits;

ensure planned education and use of financial resources;

define financial relationships with government bodies, banking structures and other organizations for payments and redistribution of funds. The main thing in solving this problem is to ensure priority payments to the budgets of various levels, to determine the optimal amount of loans in working capital, in the financing of capital investments, technical progress measures, etc.;

ensure sustainable financial position enterprises (organizations) through a balanced receipt and expenditure of funds;

create methodological conditions to ensure the continuity of indicators, their interconnection;

establish financial control over the implementation of the indicators adopted in the plan

The tactical plan should fit into the strategic one and contribute to its implementation. And he must do it with precise, achievable targets.

Thus, the goals of constructing tactical plans at the enterprise are as follows:

Formulating the composition of upcoming planned problems, determining the system of expected dangers or prospective opportunities for the development of the enterprise;

Substantiation of the put forward tasks that the enterprise plans to implement in the coming period, designing the desired future of the organization;

Planning the main means of achieving the set goals and objectives, choosing or creating the necessary means to approach the desired future;

Determining the need for resources, planning the volume and structure of the necessary resources and the timing of their receipt;

Designing the implementation of the developed plans and monitoring their implementation.

The essence of the planning function lies in the fact that with its help, to a certain extent, the problem of uncertainty in the organization is solved. Planning helps managers better deal with this problem and respond more effectively to it.

The conclusion to the above analysis of the tasks and prerequisites for conducting tactical planning can be the formulation of the main goal of this process is the consistent phased implementation of the developed strategy as the best way to return investments and increase company revenues. For the purposes of tactical planning in the classic version, most often a cash flow budget for a month is drawn up.

Individual personnel planning consists in setting life goals, developing criteria for their achievement and compiling individual plans work.

Goal-setting is a set of goals, means and results.

Target - it is an ideal, mental anticipation of the result of human activity. The goal is a direct motive that directs and regulates human activity. The content of the goal depends on the objective laws of reality, different human capabilities and the means used to achieve the goal.

There are strategic (global) and tactical (local) goals.

The strategic (global) goal determines the future qualitative state of the system in the long term, which a person strives to achieve. For example, get a higher economic education, create a family and raise children, organize a new enterprise for the production of products, etc.

Tactical (local) goals determine the future state of individual subsystems, have a qualitative dimension, but the time to achieve them is limited by the current period, usually up to 1 year.

For example, go to college, get married, draw up a business plan for a new enterprise, buy a car. A.P. Chekhov said: “Deeds are determined by their goals. That deed is called great, which has a great goal.

The goal has a qualitative meter and an indefinite spatial and temporal state - a kind of "mirage" at the end of the path - however, in order to plan life goals, a person needs certainty, so the goal must be concretized into real tasks using the criteria for the effectiveness of its achievement.

Goal Achievement Criteria- a quantitative indicator that determines the measure or degree of assessment of the achievement of the goal in comparison with other possible options (alternatives).

The criterion always has a quantitative assessment and is aimed, depending on the indicator, at minimizing or maximizing the state of the system. For example, minimum production costs, maximum gross profit, minimum employee turnover, maximum output, etc.

With the help of the criterion, the process of achieving the goal is divided into a set of local material or spiritual tasks, the solution of which contributes to the achievement of the goal. If the set of tasks is not solved, then we can talk about partial or incomplete achievement of the goal. For example, a student left the institute after the 4th year and did not defend his diploma, so he did not receive a higher education. The scientist prepared, but did not defend his PhD thesis. The apartment has not yet been completed, although its cost has been paid for by the construction company.

The global goal of society was defined by K. Marx as “ensuring complete material well-being and free

all-round development of the individual.

Stages of target management:

Classification of management objectives.

The purpose of management is one of the most important categories of the theory of social management.

Stages of target management:

1. Develop a clear and concise statement of purpose

2. Development of realistic plans for their implementation

3. Systematic control and change in the quality of work and results

4. Taking corrective action

Can be qualified depending on:

scale (state, regional, industry, etc.),

spheres of activity (ek-kie, managerial, etc.),

material needs, spiritual needs (education, culture, etc.),

· time period.

human life goals.

Some rules for the formulation and implementation of life goals.

· "Challenge!" The goal should be a challenge and determine the real prospects for your development.

“Write on paper!” The goal should be clearly stated in writing with the selection of the criterion for its achievement.

"Limit the time!" The goal must be within certain time limits (duration, start and end dates).

“Break it into stages!” The goal should consist of separate local goals and be determined by quantitative indicators of their achievement (criteria).

"Tie the knot!" The existence of a goal should constantly remind you of the need to reserve time and resources to achieve it.

"Plan at any cost!" The goal must be realized by a set of individual plans for 5 years, year, quarter, month, week or day.

· "Do not be afraid of mistakes" If you make mistakes in the process of achieving the goal, you will come to a negative result, do not be upset - adjust the goal or set a new one.

The most advanced goal planning mechanism contains the Danish method "Time Manager International"

The time manager has become a third-generation tool and a flagship for achieving final results, as opposed to the routine recording of the implementation of events on the calendar. It allows the manager to clearly control and manage his time based on the goals set, to tie together “what” and “when” you want to do.

The time manager creates a unified technological base for making and executing decisions (goals, functions, tasks, operations) based on a flexible calendar (plans for the year, month, week, day).

Advantages of TM:

Allows you to achieve your goals based on the daily solution of "elephant tasks";

Gives you the opportunity to prioritize, have an overview of cases and rationally use your time;

Allows you to increase your creativity, live a full life and better communicate with others;

Helps develop a more flexible and calm attitude to changes through the rapid introduction of changes and the use of interchangeable blocks of forms;

There is an increase in labor productivity management personnel when TM becomes the basic tool for the entire enterprise.

However, TM has its drawbacks:

Impossibility of application when not all specialists master this technique;

The need for special training (at least a 2-day seminar) and additional time spent on entering information into TM (at least 30 minutes per day);

High cost of tools and training that only successful organizations can afford ($400 to $900 per person).

Not suitable for disorganized people.

TM has developed a simple and practical methodology for achieving

results for all management models, which includes four successive stages:

1. formulation of the main goals. You will be able to achieve your goals only if they are absolutely clear to you.

2. setting priorities in solving problems, i.e. decide: what goals are the most important, what tasks can be delayed, what tasks should be directed to their limited resources;

3. creation of a reliable base for decisions. The decision base should include:

Your main life goals at home and at work;

Your key areas are the most important functions in which you need to achieve results;

Large tasks to be solved in each key area (function);

Activities (tasks) included in each of the major sets of tasks;

Ideas that come to your mind from time to time;

A variety of information you need (data, information that helps to understand the meaning of the tasks you are facing, to more accurately determine their qualitative and quantitative parameters, solution methods, financial capabilities, deadlines for implementation, the number of performers, etc.).

The basis for decisions should be: clear and precise, complete, easy to work with, realistic.

4. Establishing a connection between the decision base and time planning.

"elephant tasks" then:

Large tasks, the solution of which requires significant work and a long time;

Tasks whose intermediate stages do not bring visible results, which weakens the desire to take them;

The tasks that short term planning often postponed "for later" or seem less important and urgent compared to other operations.

22. The relationship of goals and plans. planning methods.

The management objectives optimization model includes such elements as

as organization goals, organization resources, life goals

employees and management criteria. Most expedient

planning goals to build "top down" from the goals and resources of the organization and find consensus with the life goals of employees and formed management criteria.

Planning life goals has a direct impact on the planning of the organization in all time horizons of planning (5 years, year, quarter, month, week, day). The relationship between goals and plans is shown in fig. 3.4. An analysis of the actual implementation of individual plans shows that they are rarely implemented by more than two-thirds. This causes the need for constant adjustment of plans and life goals in the face of time pressure and impact. external environment. Work activity planning is an element of personnel management. Planning, on the one hand, is an important tool for influencing the management of an enterprise on personnel, and on the other hand, it is an opportunity for self-assertion of an individual based on a combination of personal and group goals.

The initial data for planning are: organization philosophy; business plan of the organization; economic and social development; balance of the enterprise for the reporting period;

classification scheme for goals and management criteria; protocols general meetings founders (shareholders); collective agreement; career plans for employees; employment contracts employees; results of sociological surveys in the team;

statistical and operational reporting of the organization; marketing research organization market; employee development plans.

There are (three main methods) of planning.

1. Directive planning("from above"), when the administration of the organization determines tactical goals, achievement criteria and specific tasks of the organization for the current period and breaks down the plan into structural units. The head of each division details the annual (quarterly, monthly) plan at operational meetings with sections, departments and services and ensures that the plan is communicated to each performer. With this method of planning, the implementation of the goals and indicators of the economic and social development of the enterprise as a whole is ensured. The life goals of individuals are taken into account generally, partially, and sometimes not taken into account at all.

2. Individual planning("bottom"), when the initial is individual planning of life goals individual workers. These plans are summarized by sections and departments, aggregated by structural divisions, and then the current plan of the enterprise is formed by the method of master planning. In this case, the life goals of people and group interests are taken into account to the maximum extent. However, it is not always possible for resources to match the goals of the enterprise and the life goals of employees. So this method planning has found application in organizations with a high share of creative work, for example, in universities, research institutes, theaters, museums, etc.

3. Combined planning(“top-bottom”), when, on the one hand, on the basis of the strategic goals of the organization, control tasks and standards for the organization and structural divisions are formed, and on the other hand, the life goals of employees based on the received control tasks. Coordination of directive and individual planning is carried out by economic services by interpolation at the levels of "organization - subdivision". This method is much more difficult in the implementation process, however, it allows you to achieve the maximum convergence of the goals of the organization and the individual.

Planning personal time.