THEORETICAL AND APPLIED ASPECTS OF BUSINESS PLANNING

Abstract

The expediency of carrying out business planning in modern conditions of enterprise management is substantiated. The historical development of the essence of the concepts "planning", "business planning", "business plan" is considered. It is established that in general planning is considered either as a fairly accurate prediction of how events will develop in the future, or as the development of hypothetical scenarios, one of which will be chosen to follow, or more generally as a special manifestation of human intellectual abilities. It is studied that most economists, both theorists and practitioners currently believe that the business plan is not only a document that informationally supports the start of business, but also applied in the future by making the necessary changes, its adaptation to the external and dynamically developing internal environments. Differences in the approaches of domestic and foreign scientific schools to the definition of the essence of the concepts describing business planning are estimated. It is established that the common in such approaches is that to ensure business planning it is necessary to collect all the internal and external information about the processes occurring in the enterprise, market, state. It is determined that without a systematic approach and comprehensive consideration of the essence of business planning it is impossible to develop adequate scenarios for further development of enterprises.