Бізнес-план у системі планування діяльності суб’єкта господарювання

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.