Abstract
In the conditions of a rapidly changing and uncertain dynamic environment, increasing competition, and limited resources, the global economic crisis brought planning and control to the fore as the leading functions of management. Modern practice is characterized by a significant variety of tools, approaches and methods in the implementation of planning in enterprises. The purpose of this publication is to review the concepts and tools for budget planning in the enterprise, which are known in the Bulgarian scientific literature, indexed in the scientific database Google Scholar at the end of March 2023. Methodologically, the review used a systematic approach. The review was conducted in three stages: developing a search protocol, conducting the search and reporting the results. The literature sample of review sources covers eleven scientific publications corresponding to the researched topic. The results of the review show that many Bulgarian authors recommend the application of quantitative methods and approaches for enterprise budget planning. As such, the balanced scorecard and tools of fuzzy set theory are indicated. A number of authors emphasize the need for the application of a flexible and dynamic toolkit for budget planning, which enables the assessment and successful management of internal and external risk. For crisis conditions, the authors most often recommend scenario planning and heuristic models. Some authors highlight the kaizen concept and controlling as attractive and successful planning concepts. Other authors point to expert systems based on artificial intelligence as a particularly valuable tool for planning. In the "discussion" part of the present study, some recommendations for future research are given. In the opinion of the author, this development has the character of a landmark for the state of the Bulgarian scientific literature about the concepts and tools for budget planning in the enterprise. Despite the theoretical nature of the study, it can be used by both researchers and management practice.
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