“Иқтисодий ўзгаришларнинг минтақавий муаммолари ва ривожланиш истиқболлари”
Республика илмий-амалий конференция материаллари (Тошкент, 5 сентябрь 2021 й.)
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SOME FEATURES OF THE DEVELOPMENT
OF A BUSINESS PLAN FOR SMALL BUSINESSES
Ospanova Asylgul,
Doctor of philosophy in Economics
L. N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan.
Mukhsinova Shakhrizoda,
Second-year student, Faculty of production management
Ferghana Polytechnic Institute
Uzbekistan, Ferghana,
In modern market relations, competent planning of the economic activity of
entrepreneurial organizations is an important prerequisite for their development,
ensuring the effective distribution and consumption of production resources. Business
planning, performs a number of important functions in the system of entrepreneurial
activity, among which the following are of the greatest importance: 1. Initiation –
activation, stimulation and motivation of planned actions, projects and transactions.
2. Forecasting is the foresight and justification of the desired state of the company in
the process of analyzing and taking into account a set of factors. 3. Optimization –
ensuring the choice of an acceptable and best option for the development of an
enterprise in a specific socio-economic environment. 4. Coordination and integration-
taking into account the interrelation and interdependence of all structural divisions of
companies with their orientation to a single overall result. 5. Management security-
providing information about possible risks for the timely adoption of proactive
measures to reduce or prevent negative consequences. 6. Ordering - creating a single
general order for successful work and responsibility. 7. Control - the ability to quickly
track the implementation of the plan, identify errors and possible adjustments to it. 8.
Education and training – the favorable impact of samples of rationally planned actions
on the behavior of employees and the possibility of teaching them, including on
mistakes. 9. Documentation - presentation of actions in a documentary form, which
can be proof of successful or erroneous actions of the company's managers.
Секция №1. Иқтисодий фанлар / Economic sciences / Экономические науки
“Иқтисодий ўзгаришларнинг минтақавий муаммолари ва ривожланиш истиқболлари”
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When developing business plans, it is necessary to observe the fundamental
principles of planning that create prerequisites for the successful operation of an
enterprise in a specific economic environment: necessity, continuity, elasticity and
flexibility, unity and completeness (consistency), accuracy and detail, efficiency,
optimality, communication of management levels, participation, holism (a combination
of coordination and integration). A business plan is an important control element in the
production management system. The business plan acts as a tool for attracting
investment, and the basis of intra-company planning. The sequence of drawing up and
the principles of detailing a business plan for different companies and projects do not
coincide. However, there is an internal logic of the business plan structure and
generally recognized principles of its development.
A business plan is a document that describes all the main aspects of a future
enterprise, analyzes all the problems that it may face, and also defines ways to solve
these problems. Therefore, a properly drawn up business plan, ultimately, answers the
question: is it worth investing money in this business at all and will it bring income
that will pay off all the costs of effort and money?
Business plans are usually made for the following reasons: - for external use; - for
internal use. This business plan is constantly used as a management tool.
First of all, a business plan is a system that represents a set of interrelated
elements, principles, functions, criteria, organizational, legal, financial and economic
means. The starting point for its formation is the definition and structuring of the goals
that should be achieved as a result of functioning.
The main task of creating and putting into operation such a system at the enterprise
is the implementation of the structural restructuring of the enterprise in accordance
with the needs of the market. To solve this main task, a certain sequence of subtasks is
implemented, such as: - preventing the bankruptcy of the enterprise and its social
consequences; - carrying out rehabilitation measures;- liquidation of an unpromising
and not having real opportunities to restore the solvency of the enterprise.
The central function of modern enterprise management is planning and its modern
element is business planning. Business planning as a management function has a
significant impact on both the quality of management of an industrial enterprise and
the quality of its investment activity. The main subjects of economic activity are
economic entities, which can be investors, as well as enterprises interested in attracting
capital for the reconstruction of existing production facilities or the construction of new
ones.
The interaction of economic entities is the central link of economic activity.
Optimization of such interaction will help to increase the trust of partners and reduce
the risks of projects.
The prolonged transition from socialist forms of economic management to market
ones, the lack of proper state control over the reform processes and the practical
absence of independent control of the commercial activities of economic entities
widely used abroad were the reasons for the slowdown in the integration of Russia and
Uzbekistan into the world economic community. To a certain extent, this is also the
reason for the loss of confidence on the part of partners of modern enterprises in
economic activities in the economic justifications of business projects of Russian and
Секция №1. Иқтисодий фанлар / Economic sciences / Экономические науки
“Иқтисодий ўзгаришларнинг минтақавий муаммолари ва ривожланиш истиқболлари”
Республика илмий-амалий конференция материаллари (Тошкент, 5 сентябрь 2021 й.)
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Uzbek organizations. Another reason, which, in our opinion, is due to the distrust of
potential partners in business plans, is the combination of negative aspects in the
organization of the domestic system of assistance in the preparation of business
projects. Therefore, as the main problem that needs to be worked on in the field of
business planning at an industrial enterprise, it is necessary to highlight the further
development of the theoretical and methodological apparatus designed to ensure the
reliability and transparency of information at all stages of its formation and movement.
A business plan is used as the main management document used in the current
activities of a modern enterprise. The business plan is an integral element of enterprise
management and includes the supporting and functional parts. The supporting part of
the management consists of subsystems of organizational, methodological and
regulatory support. The functional part of the management combines the functions of
crisis management. It is a complex of economic and organizational methods that
provide diagnostics of the financial condition of the enterprise, control and timely
prevention of approaching crisis situations, financial recovery and overcoming the state
of insolvency.
The main tasks of the process of diagnosing crisis situations and the state of
bankruptcy:- analysis of the financial condition of the enterprise and the forecast of its
condition for the upcoming period; - timely detection of the causes of the main factors
contributing to the development of crisis situations; - monitoring of the external and
internal environment of the enterprise and the forecast of its development; - detection
of previously unnoticeable signs of the future well-being of the enterprise.
World practice shows that these tasks can be solved if the following conditions
are met: 1. Establishing stable, uniform and reliable commercial relationships, rights
and obligations for all economic entities in the situation of insolvency of the enterprise;
2. Providing debtors who fulfill their obligations with the opportunity to resume
activities; 3. Introduction of security measures in case of bankruptcy and economic
downturn; 4. Creation of a system of measures for business revival; 5. Creating a
mechanism for regulating financial affairs for debtors who fulfill their obligations in
order to improve their firms without curtailing business; 6. Creating legal and
commercial systems to encourage the work of reliable partners and form an acceptable
procedure for resolving financial disputes; 7. Protecting legal and administrative
structures from the possibility of accelerating the process of collapse of enterprises,
planting disputes and lawsuits; 8.Preserving promising enterprises with financial
difficulties, in cases where it is possible and economically feasible; 9. Creation of such
mechanisms that will represent and reliably protect the interests of all participants in
the system, anti-crisis management in the event of liquidation of bankrupt enterprises
and allow fair distribution of the debtor's assets.
Thus, the management system should be protective in nature and be aimed at
supporting an enterprise that has at least some chances of survival and adaptation to
the needs of the market.
Секция №1. Иқтисодий фанлар / Economic sciences / Экономические науки
“Иқтисодий ўзгаришларнинг минтақавий муаммолари ва ривожланиш истиқболлари”
Республика илмий-амалий конференция материаллари (Тошкент, 5 сентябрь 2021 й.)
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Секция №1. Иқтисодий фанлар / Economic sciences / Экономические науки