THEORETICAL FOUNDATIONS OF PLANNING AN ENTERPRISE ACTIVITY
Journal Title: Сталий розвиток економіки - Year 2016, Vol 30, Issue 1
Abstract
Purpose. To study the essence of planning, its objectives and principles, determine the sequence of stages of an enterprise activity planning process, identify the problems related to planning and reasons leading to them, according to the current economic conditions. Methodology of research. Scientific works of foreign and domestic scientists on planning an enterprise activity are the theoretical basis of the research. The article uses scientific methods of analysis and synthesis to examine the essence of the concept “planning”, structural and logical methods to determine the sequence of the planning process stages, a graphic method to illustrate the planning process. Findings. The article investigates literature interpretations of the concept “planning” and suggests the author's understanding of the planning process. It determines the main objectives and principles of planning an enterprise activity. The study establishes the sequence of stages of an enterprise activity planning process, taking into account the nature, purpose, objectives and principles of planning. It shows problems, which may hinder planning an enterprise activity, its practical implementation, and reasons restricting the planning ability. Originality. The study offers the author’s approach to understanding the essence of planning and the sequence of stages of an enterprise activity planning process in modern conditions of economic development. Practical. The results of the research aim to improve the planning process according to changes occurring in the environment of an enterprise activity and can be used for planning an enterprise activity in the current economic conditions.
Authors and Affiliations
Nataliia Kostetska
Keywords
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