Abstract
The article discusses the need for business planning for businesses and the role of the business plan. The system of external and internal factors influencing the business planning process is determined. Business planning for the company is a method of attracting financial and investment resources and for investors - a confirmation of the targeted use of funds and project effectiveness. It is noted that business planning solves the main question of the economy in choosing a successful method of correlating the factors of production with solving problems in the exhaustion of resources to meet the needs of society. The goals to which the development of the business plan by the enterprise and the tasks of business planning are subordinated are generalized. Due to the compliance and balance of goals and benefits of internal and external users, the results are identified, which should include business planning for effective implementation in the activities of enterprises. Business planning plays an important role in the management and formation of enterprise development strategy, and therefore it gave the opportunity to determine for each participant in the business planning process effectiveness in the effective operation of the enterprise. The business plan performs an external function for investors and an internal function for the business unit, namely it is a business planning tool and is a mechanism for monitoring and implementing business strategy in enterprises. Business planning allows for quantitative and qualitative justification of the optimal management decision, to systematize and specify the relevance of goals and results of the strategy, to determine the sources of information and reliability in accordance with the situation at the enterprise. It is determined that the effective structure of the business plan should include quantitative and qualitative characteristics of the project in accordance with the chosen result for its implementation and solve a number of tasks. The role of business planning in the development of enterprises is to concentrate all types of available and potential resources to determine the system of current and future directions of development of the entity in order to create innovative products and use innovative technologies, meet consumer needs and obtain financial results.
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