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Business Plan in the Economic Entity’s Activity Planning System
Kolodiazhna T. V., Kylnytska Y. V.

Kolodiazhna, Tetiana V., and Kylnytska, Yevheniia V. (2023) “Business Plan in the Economic Entity’s Activity Planning System.” Business Inform 3:171–175.
https://doi.org/10.32983/2222-4459-2023-3-171-175

Section: Management and Marketing

UDC 330.322

Abstract:
The article examines the essential characteristics of business planning and business plans, defines their role in the system of enterprise planning, the functional purpose and place of business plans in the process of preparing and promoting business projects. On the basis of theoretical studies of the concept of "entrepreneurship", it was determined that practically all activities of any commercial structure (organization whose purpose is to make a profit) in the market economy represent entrepreneurship. It was concluded that in order to build a clear system of enterprise plans, the term "business planning" should be used only in the context of developing business plans and consider it (business planning) as an independent type of technical and economic planning, along with tactical and strategic planning. The article examines the essence and relationship of the categories of "project", "business project" and "business plan". Various points of view regarding the important differences between a business plan and a business project are analyzed. A classification of business plans for business objects is given. The conducted analysis showed that the development of business projects largely determines the effectiveness of business planning as a tool for ensuring the economic security of enterprises.

Keywords: entrepreneurship, business plan, business project, planning, investments, cash flows, classification, signs, document, creditors, investors.

Bibl.: 8.

Kolodiazhna Tetiana V. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Accounting and Business, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]
Kylnytska Yevheniia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Entrepreneurship and Business Administration, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

List of references in article

Gridchina, M. V. Finansovyy menedzhment : kurs lektsiy [Financial Management: A Course of Lectures]. Kyiv: MAUP, 2004.
Ekonomika ta menedzhment [Economics and Management]. Lviv: Vyd-vo «Lvivska politekhnika», 2007.
Lavruk, V. V. “Metodichni osnovy biznes-planuvannia v konteksti formuvannia haluzevoi stratehii“ [Methodological Foundations of Business Planning in the Context of Industry Strategy Formation]. Innovatsiina ekonomika, no. 3 (2012): 15-20.
Moskalenko, M. O. “Dlia choho potriben biznes-plan“ [Why Do You Need a Business Plan?]. Upravlinnia rozvytkom, no. 12 (2011): 25-27.
Okhrimenko, O. O. Strakhovyi zakhyst: menedzhment, marketynh, ekonomika bezpeky (turystychne pidpryiemnytstvo) [Insurance Protection: Management, Marketing, Economics of Security (Tourism Business)]. Kyiv: Mizhnarodna ahentsiia “BeeZone”, 2005.
Svyrydenko, S. V. “Biznes-plan yak efektyvnyi instrument planuvannia investytsiinykh zakhodiv v umovakh minlyvoho zovnishnyoho seredovyshcha“ [Business Plan as an Effective Tool for Planning Investment Activities in the Conditions of a Changing External Environment]. Stratehiia innovatsiinoho rozvytku ekonomiky, no. 5 (2012): 17-25.
Furman, V. M. et al. Stratehichne upravlinnia strakhovoiu kompaniieiu [Strategic Management of an Insurance Company]. Kyiv: KNEU, 2008.
Teletov, O. S. Biznes-planuvannia [Business Planning]. Sumy: SumDU, 2008.

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