JUSTIFICATION OF THE MARKETING STRATEGY OF THE BUSINESS PLAN OF THE ENTERPRISE
DOI:
https://doi.org/10.31891/mdes/2022-3-11Keywords:
planning of business projects, ; business planning, marketing plan, marketing strategies, implementation of a business planAbstract
The purpose of the article is to substantiate the parameters of planning indicators of financial and economic efficiency in the business plan of an entrepreneurial project.
The study reveals the relevance of the problem of developing a "Financial Plan" of the business plan and in particular the method of planning indicators of financial and economic efficiency of entrepreneurial business project.
A method of analyzing financial and economic indicators of business plan implementation has been developed. The internal configuration of data presentation in the "Financial Plan" of the business plan is determined. The calendar plan-schedule of realization of the project of creation of new structural division of the enterprise (supermarket of retail trade) is developed. The calculations were made and the cash flow in the first, as well as the second and third years of the business project of creating a new structural unit of the enterprise. The method of checking the "Financial Plan" in terms of product sales is substantiated; access to inventories; provision of the enterprise (project) with intellectual and human resources; costs associated with the implementation of the business project of the entity. The method of examination of the business project of the enterprise is developed.
The applied significance of the research results is to substantiate the structure of the "Financial Plan", as well as to determine the financial and economic indicators to be planned, provide standard tabular forms to present the results of planning key parameters of financial and economic efficiency and feasibility of investment (investment) business project.
The scientific novelty of the research results is the development of a new methodological approach to the calculation of key financial and economic indicators of the business plan and present them in such tabular forms as the schedule of the project; cash flow of the business project; analysis of income and profit on the project; scheduling cash flows and calculating the net present value of the project. The author's method allows to summarize the results of preliminary calculations of the business plan and to reduce all investments in the project; substantiate the general need of the business project for investment; determine the sources of funding for investments in the project; plan cash flows and net income and expenses; to forecast the planned balance of the enterprise; to calculate the main indicators of financial and economic efficiency of the project.
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