The subject of research are the main methodological approaches and basic procedures for preparing business plan as a key component of enterprises strategic management. The purpose of writing the article is to determine the essence and place of business plan in system of enterprises strategic management. Objectives of the study. Consider the role of business plan in system of enterprises strategic management, analyze the methodology for the formation of structural elements of business plan and

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... eir content. The methodological base of the research was made by scientific works of domestic and foreign scientists and leading specialists, analytical materials on the research problem, regulatory and legal framework. Results of the work. The essence of the concept «business plan» is considered, the functions, goals and basic structural elements of business plan are defined. The application of international standards in the development of business plans by small enterprises in Ukraine is proposed. Scope application of the results. The obtained research results can be used by the heads of small enterprises and specialized organizations to improve the quality of preparation of business plans. Conclusions. In the general form of business planning involves solving the strategic and tactical tasks facing the enterprise. Business planning is one of the most important enterprises management tools and mechanisms, which predetermines and predicts its effectiveness in the future. At the same time, business planning can be both an objective evaluation of the firm's own entrepreneurial activity, and an essential tool of strategic project-investment solutions in accordance with markets needs and situation. In both cases, business planning allows you to respond quickly and adequately to changes in market, internal infrastructure and helps to increase the enterprises competitiveness. In our opinion, in the conditions of a post-industrial dynamic society, it is business planning that can become an effective tool in strategic management [...]