Abstract
Business planning in management accounting is one of the directions of forming a set of actions and events that should be implemented in the near future. The construction of sports facilities is socially significant and necessary for the development of society.When developing a business idea (startup) and forming a business plan in management accounting for the construction of sports facilities, one of the main components is an organizational plan and an assessment of construction risks. Business planning in management accounting should be aimed at solving both current tasks and for the future.The organizational business planning plan should be based on monitoring indicators and relevant facts. Construction risk assessment is necessary for rapid response and management decision-making. It is concluded that management accounting in the management system of an organization in the preparation of business planning is a research tool for the development of business ideas (startups), taking into account external and internal risks.
Published Version
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