BUSINESS PLANNING FOR THE OPERATIONS OF AN AUTHORIZED ECONOMIC OPERATOR AS AN INTERNATIONAL BUSINESS ENTITY

Abstract

This article provides a critical analysis of scholarly works by contemporary researchers on the development of business plans and the operational characteristics of Authorized Economic Operators (AEO). It justifies the types of simplifications for international business entities regulated by the Customs Code of Ukraine, which provides for two types of authorization that a company may choose independently or combine simultaneously. Authorization granting the right to apply simplifications (AEO-S) is focused on procedural optimization, providing access to special simplifications such as the use of a comprehensive guarantee, self-sealing, release at the enterprise’s location, and the completion of declarations in the standard manner. In addition, the Authorization for Confirmation of Security and Safety (AEO-B) is aimed at ensuring the physical and informational integrity of the supply chain, granting the right to priority crossing of the state border, a reduced risk level for customs formalities, and advance notice of inspections. The analysis of trends in the application of customs simplifications in Ukraine illustrates a rapid positive trend in the number of Authorized Economic Operators (AEOs) and enterprises with specific customs simplifications in Ukraine for the period from 2021 to August 2026. The extent of AEO involvement in export and import activities in Ukraine was determined by analyzing the trends in the share of AEOs in Ukraine’s exports and imports. An increase in the number of enterprises with AEO status in Ukraine was identified, as well as the significant role these enterprises play in Ukraine’s total export and import volumes. Key directions for transforming the main sections of a traditional business plan for Authorized Economic Operators (AEOs) are proposed. Three levels of systemic changes in the business planning process for AEOs are substantiated, and their outcomes for the operations of international business entities are identified. The proposed transformation of the business plan involves integrating customs compliance, cybersecurity, physical security, and the optimization of commodity flow routes directly into strategic, operational, and financial planning.