The Directions to Improve the Quality of Business Plans

Анотація

Studying the directions to improve the quality of business plans appears very significant, since the practice of business planning highlights the shortcomings of planning processes and the quality of domestic business plans themselves. A study of shortcomings that cause negative influence on the quality of business plans is of theoretical and practical value for improving the quality of business planning in general as a process, and of business plan as its result. It depends on increasing the level of doing business in Ukraine, its efficiency. Therefore, the issue of ensuring the quality of business plans plays an important role for internal business processes and for investment communication in order to find external investments for further development. The purpose of the article is to identify promising directions for improving the quality of business plans and requirements for practice in this sphere. The publication proposes a general approach to the definition of promising directions based on the study of the main definitions substantial for determining the category of «quality of business plan», identifying factors for the formation of the quality of business plans, revealing the essence and features of the methodological foundations for the formation of the quality of a business plan. The methodical basis of the article is the following: a review of the literature, analysis and estimation of the practical shortcomings of business plans in terms of compliance with the technology of development and substantiation, which ensures the quality of a document. The main directions of improving the quality of business plans are identified, in particular: compliance with the technology of development and substantiation; improvement of methodical recommendations based on the study of problems of practical business planning; training of specialists who are proficient in the methodology of developing a business plan for an investment project, substantiation of managerial decisions; development of planning process at enterprises.

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