Operational sales planning on the example of company in food industry

Postavljanje ciljeva početak je poslovanja svakog poduzeća. Ciljevi usmjeravaju na ono što se želi postići te na koji se način to želi postići. Oni se određuju planiranjem svakog odjela unutar poduzeća. Svi su planovi u poslovnoj organizaciji međusobno ovisni i moraju se uskladiti. Plan proizvodnje ovisi o planu prodaje i planu nabave. Planovi se rade na tjednoj, mjesečnoj, kvartalnoj i godišnjoj bazi. Kratkoročni su planovi lakše ostvarivi od dugoročnih zato što prodaja zna potrebe kupaca, ostvarive cijene i potrebne količine. Stoga se u radu analizira operativno planiranje, koje je detaljnije i lakše ostvarivo, dok će strategijsko i taktičko planiranje biti objašnjeno kroz najčešće korištene instrumente. Početak svakog plana jest plan prodaje koji je smjernica u ostvarivanju zacrtanih ciljeva i koji utječe na cjelokupno poslovanje. Plan prodaje radi se po količinama, nakon toga planiraju se cijene (većinom po kilogramu) te financijski plan prodaje (cijena pomnožena s količinom). Financijski dio umanjuje se za trademarketing, koji se plaća ključnom kupcu koji plasira i prodaje proizvode krajnjim kupcima, tj. potrošačima. Financijski iznos umanjen za trade-marketing neto je prihod kojim bi se trebali pokriti svi troškovi proizvodnje. Plan prodaje planira se i po kupcima s dodijeljenim uvjetima. Rad se sastoji od dva dijela. U prvom će se dijelu analizirati pojmovi planiranja, vrste te svrha i ciljevi planiranja s posebnim naglaskom na operativno planiranje kroz plan proizvodnje i plan prodaje. U drugom će se dijelu rada prikazati plan prodaje i proizvodnje u jednoj tvrtki u prehrambenoj industriji Republike Hrvatske kroz određene grupe proizvoda. Prikazat će se planiranje po količinama, cijenama, vrijednosti po kupcima uz izračun trade-marketinga koji podrazumijeva izvanfakturna davanja kupcu te obračun netoprihoda proizvoda, odnosno u konačnici netoprihoda ukupne godišnje prodaje.Setting goals is the beginning of every company's business. Goals focus on what you want to achieve and how you want to achieve it. Goals are determined by the planning of each department of the company. All plans in a business organization are interdependent and coordinated. The production plan depends on the sales plan and the procurement plan. Plans are made on a weekly, monthly, quarterly and annual basis. Short-term plans are easier to achieve than long-term ones, because sale department knows customer needs, achievable prices and required quantities. Therefore, the paper analyzes operational planning, which is more detailed and easier to achieve, while strategic and tactical planning will be explained through the most commonly used instruments. The beginning of any plan is a sales plan that is a guideline in achieving the set goals and that affects the entire business. The sales plan is made by quantities, after which the prices are planned (mostly per kg) and the financial sales plan (price times the quantity). The financial part is reduced by trade-marketing which is paid to the key customer who sales the products to small customers. The financial amount less trade-marketing which includes off payments, is net income. All net production costs should be covered by this net income. The sales plan is also planned for customers with defined conditions. The paper consists of two parts. The first part will analyze the concepts of planning, types and purpose and goals of planning with special emphasis on operational planning through the production plan and sales plan.The second part of the paper will present a plan of sales and production of one company in food industry in the Republic of Croatia through a certain group of products. Planning by quantities, prices, values and by customers will be presented, along with trade-marketing calculations and calculation of net product revenue or net revenue from total sales