The Development Of A Business Plan And Budgets For A Commercial Organization And The Effectiveness Of Business Planning Evaluation

The present research is aimed at the development of information provision for the process of business plan drawing up and assessing the business planning effectiveness. Based on the international and domestic standards and methods of business plans writing, the author's version of the structure and content of this document is developed. Afterwards, the author's methodology for business plan compilation is tested on the example of a commercial organization "AvtoImpuls", providing car servicing. The depth and quality of working out sections of the business plan, compiled in accordance with the proposed layout, is checked during the assessment of the business planning system effectiveness by calculating chosen indicators. The effectiveness of business planning implies the conformity of this process to three key criteria-efficiency, productivity, effectiveness. The practical results of the research allows to formulate general recommendations, that will give an opportunity commercial organization to improve the efficiency of business planning.