Title: METHODOLOGICAL ISSUES OF BUSINESS PLANNING IN MODERN CONDITIONS
Abstract: Business planning is the defining component of modern management systems. Business planning should be considered as an effective tool of modern management, owing to which companies can determine strategic goal and objectives of their operation, justify the ways and means to improve the results of business activity.The aim of the article consists in the disclosure of the nature and place of business plan in the system of business management, theoretical and practical bases of their development in modern business environment.The use of business planning methods, covering virtually the entire spectrum of management, organizes and classifies the decision-making process. The mechanism of the search for optimal management decision based on the potential of both outdoor and internal environment of a company is put into the very technology of business planning.The systematization of modern approaches, considering business planning as a basic technology of business management, allows to distinguish three types of business plans, which are used in the process of business management: corporate (management) business plans – used to manage the daily activities and development of the company; project business plans – aimed at the planning and management of projects implemented within the company; target business plans – aimed at the adoption of certain major decisions related to business management.