Abstract
Amid economic or political uncertainty, strategic planning is an integral attribute of the success of entrepreneurial activities. Strategic planning has a special advantage over other types of business planning, namely its dynamic nature, when the draft plan is adjusted to the changed conditions of the economic environment. But the launch of the plan adjustment process is complicated by the need to select significant indicators of economic processes, on the basis of which the adjustment will be made. The main tool for the company’s management team to address the question of the frequency of the plan updating is the use of accounting and financial statement indicators. The purpose of the work is to analyze alternative methods of making managerial decisions in relation to the adjustment of strategic plans of the enterprise development. The main disadvantages of the management control system are identified on the basis of accounting and financial statements. The authors suggest such alternatives as making management decisions on the basis of intuitive understanding of the economic reality and the use of neural networks to monitor the economic environment at both the macro and micro levels, in order to trace any deviations from the specified vector of development. They also highlight the main advantages and disadvantages of the proposed tools. Thus, the main disadvantage of the intuitive managerial decision-making is the loss of verifiability of the proposed response measures; as for artificial neural networks, the main disadvantages here are a complex mathematical apparatus and a very time-consuming process needed for the effective network training.
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