Hlushchenko Larysa, PhD (Economics), Associate Professorof Economics of  Enterprise and Production Management Department, Vinnytsia National Technical University, Vinnytsia, Ukraine

ORCID ID: 0000-0002-0108-2904
e-mail: lglushenko@gmail.com

Lesko Oleksandr, PhD (Economics), Professor of Economics of Enterprise and Production Management Department, Vinnytsia National Technical University, Vinnytsia, Ukraine

ORCID ID: 0000-0003-3716-9822
e-mail: lesko@vntu.edu.ua

Balzan Maryna, PhD (Economics), Associate Professor of Economics of Enterprise and Production Management Department, Vinnytsia National Technical University, Vinnytsia, Ukraine

ORCID ID: 0000-0001-6596-7763
e-mail: marinagrabko@gmail.com

Theoretical aspects and modern trends of the enterprise business planning

Abstract. Introduction. Theoretical aspects and modern trends of the enterprise business planning are considered in the article. The role of the enterprise business planning and the business plan is defined. Basic international methodologies are considered and the structure of business plan is investigated. Basic tendencies are distinguished in a sphere of business planning. Existent problems that inherent to leading composition in an input valuable business planning on an enterprise are educed and the ways of their decision are offered.

Purpose. The aim of the article is research of theoretical aspects and modern trends of the enterprise business planning.

Results. Theoretical aspects and modern trends of the enterprise business planning are considered. The role of the enterprise business planning and the business plan is defined. The peculiarities of the enterprise business planning are considered. Basic international methodologies that answer existent international standards and requirements of international organizations are considered. The structure of business plan is investigational after international methodologies. It is set that the considered methodologies must be perceived only as guidance for the stowage of business plan. It is needed to remember, that only universal standards do not exist and existing does not can from a difference in aims, methods and spheres of doing business. Basic tendencies are distinguished in a sphere of business planning: expansion of circle of employees of the enterprise, that is attracted to business planning; existence of a few possible scenarios of development of business; continuous character business-planning; complex approach; monitoring of the changes in legislation; processes tracking of enlargement and structuring of the market.

Existent problems that inherent to leading composition in an input valuable business planning on an enterprise are educed and the ways of their decision are offered.

Conclusions. A business plan is the product of the strategic thinking or planning process. Planning and business plan, as its product, is inalienable part of general business management. It must embrace all important aspects of business and take into account key factors that can influence efficiency of activity. A business plan is used for the increase of possibilities of development, increase and bringing in of additional capital. Without regard to efficiency of such administrative instrument as business plan, its possibilities mostly are not realized. There is a row of objective economic reasons it. In the conditions of extreme economic vagueness complications arise up with planning in general, but not only with business planning. However, a not less concern is caused by subjective problems. In particular, leading composition of enterprise and employees on that making decision depends during planning and development of business plan has a lack of economic knowledge. Especially sharp this problem is for small business. However, a general positive tendency is nevertheless observed. Slowly, but business begins to realize advantages, that planning and, in particular, business planning can give. It remains to hope that together with stabilizing of home economy business planning will take the deserving place in a management of the enterprise.

Keywords: planning; business; business planning; business plan; methods; current trends; enterprise management.

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