One the enterprise (management) can comprehend the management as the systematized bundle of behaviors (the function of the management), for the help which the activity of the enterprise should is led. They think the basic this conception there is the divisibility of the work in this activity which requires co-coordinating individual actions. The process of the management will match this, if he creates the mesh enabling systematizing managerial tasks and distinguishes managerial functions: planning, organization, protects frame, control in the narrower range, control. The planning serves designing future workings. You should qualify what aims have to be reached with his help and what you should choose the centers to this. The organization serves: first, divisional the whole the task on partial tasks and assigns their performers (differentiating), second, the select suitable centers assuring the current co-ordination of partial tasks (integration). The frame serves protecting created positions the suitable staff to the appointment. For the help of the function of partial selections, opinion, you rewarding and the workers development should assure up to date qualitative and quantitative providing the enterprise in frames. About how much the function of the organization has the general control of the problems of the co-ordination on the aim, the function serves the control in the narrower range about so many to current, answering the situation, to causing the realization of tasks. The control at last serves checking if the realization is peaceable with the plan. She makes up the manageable coupling of the results of comparison this what should have been and this was with the planning, in the aim of the accomplishment of the correction of the conduct or initiating new plans. These functions express the managerial tasks which in the principle should be mastered by every manager from the rung independently. The process of the management serves now to control factual processes for the help of these functions.

New economic conditions connected with the economic transformation of years ninetieth brought with them the quick change of the surroundings of enterprises. Breaks monopolies, liquidating the grant-in-aid, creating the new principles of funding
and taxation extorted the necessity of reacting on happening changes. Many enterprises began to adjust. Economic difficulties were fought such methods how slows down workers or limiting the production. They however were not this good pushes. They gave certain advantages only on short finish line. They brought themselves to the lack of rent ability, to break down the sale what led to the liquidation of the enterprise after certain time.

Solving the problems of their enterprises, manageresses should however begin from something different. You should accept the principle, that one together with should also suitably reorganize the enterprise itself with the changes of surroundings. Continuous changes in surroundings, they require from persons directing the given organization of the perfect orientation about the situation in her interior. This requires now the changes of the philosophy of the management. You should have created the suitable informative system, undertake letting suitably quickly proper decisions. The new information which need not earlier or use not rather indispensable are. New tools necessary are also to making decisions restrictive the economic risk. He seems that the management will be the effective strategy of changes through cells in the face of these problems and the needs of organizational changes (Management Objectives): MBO treats to the formalize or formalize relatively gathering of procedures, beginning, oneself from the settlement of aims and ending on the analysis results. As elements the process the management by aims are exchanged:

• Commitment in the process on all rungs of the organization.
• Effective establishing aims and planning by the chief management.
• Marking by managers and subordinate individual aims, related with aims organizations.
• Considerable range in study and the selection of the centers to the realization of aims.
• The systematic opinion of efficiency in the reference to aims.
• The attention in approach this is paying to the features thanks to which the cohesion of the system is assured worth. Basic from them this:

The distinction of workings planistic, the realization of plans and supervisory processes, as closely with oneself the related elements of the system.

Distinction of two spheres of the management:

The planning of the activity consists in the study of the plans of functioning the enterprise. Plans can hug various temporary compartments (they plans have to be the longer compartment these more general). While realizing plans factors influencing planned sizes are recorded. Such approach lets carry out the current control of the realization of plans. She makes possible verification of their figure on the next periods and the tool gives the catching weak points of the organization. Superior aims and resulting from them plans join with the management in the strategic sphere of the enterprise.

The elaboration of the planned and systematic approach necessary surroundings becomes to formation of the strategy of the enterprise in the face of the increasing complexity. He defines himself workings leading to the choice of the proper strategy of the enterprise the name of the planning strategic.

The development of the organization depends on worked out well plans on the future which are understood as aims and the ways of their realization. Plans have now to take into account aims what the organization places. The planning of the activity should be based on strategic aims, that is long-term. These plans keep certain degree of the generality. They let qualify the direction of the working of the enterprise. They be can typical strategic aims e.g.:

• unreeling new products,
• the enlargement of parts in the market,
• elevation of the competitiveness of products,
• the building of new distributional channels.
  • the plan of the (quantitative)sale,
  • the plan of the turn,
  • the plan of costs (changing and solid costs),
  • the plan of profits,
  • the plan of the production,
  • the plan of the investment,
  • the financial plan,
  • the plan of the supply,
  • the plan of the employment,
  • plan of financial documents (balance, the bill of results).

You should apply the marketing management to the elaboration of strategic aims using such tools as the analysis SWOT, analysis portfolio or also the cycle of the life of products. Received strategic plans usually relate to the period 4–5 years.

The planning on lower levels consists in the more detailed approach. He defines himself them the name of the planning tactical, having for the task of strategic plans. Long-term plans pass on the entry of tactical plans the limits of some sizes. Their behavior is necessary to the achievement of the strategic aims of the enterprise.

The level of limits resulting from strategic plans influences the shape of tactical plans. They define horizontal some economic parameters, such as the size of the sale, rent ability, the level of costs, you, the etc. supply, would should which by keep the size the production received strategic aims were reached.

The process of the planning you should remember that the planning has to hug certain closed team of information. He should be in enterprise functioning
in the conditions of the market economy kept the following order of the process of the planning:

The plan of the sale makes up the basis of remaining plans. The qualification of the level of the sale is the most essential element of the planning of the activity, because the tributary of cash conditions to the enterprise, how and he influences the level of production and costs. Defining the plans of the sale you should remember about verification their about the level of the productive abilities of the enterprise. Investments have to be funded. The explanation of these matters is contained in productive, investment and financial plans. To the production of the definite quantity of articles / suitable deliveries materials, the employment of the workers suitable number are the services indispensable. Information on this subject results from the plans of supply and employment. Appearing bottle-necks on any stage of the planning requires the studies of alternative solutions. The study of the indicatory analysis is the final element of the planning on the basis of the planned balance. If their level one can approach to the process of the confirmation of plans.