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The Planning System at Trading Enterprise: the Essence and Criteria for Evaluation
Kozub S. O.

Kozub, Sergiy O. (2019) “The Planning System at Trading Enterprise: the Essence and Criteria for Evaluation.” Business Inform 12:192–197.
https://doi.org/10.32983/2222-4459-2019-12-192-197

Section: Economics of Trade and Services

UDC 658.23

Abstract:
The article is aimed at defining the essence and substantiating the criteria for evaluation of the planning system at trading enterprise. According to the results of the generalization of scientific publications, the trading enterprise’s planning system is defined by a set of the following elements: subject, object, planning instruments, and architecture of plans. To evaluate the planning system, it is proposed to use the criteria of quality and compliance of the planning with the system of management at trading enterprise. Taking into account the elemental composition and the criteria developed, a set of single and integrated indicators of evaluation of the trading enterprise’s planning system is substantiated, which includes the following indicators: adequacy and the level of training of staff as to the planned work; completeness and timeliness of planning the activity of trading enterprise according to the key elements of the business model; completeness of information in terms of the main types of accounting and use of corporate information systems, the complexity of plans and the level of their implementation in activities; ratio of the centralization of planning and the management at enterprise. Prospect for further research in this direction is an analysis of the efficiency of introduction of corporate information systems in the activities of trading enterprises.

Keywords: planning system, trade enterprise, evaluation criteria.

Tabl.: 2. Bibl.: 17.

Kozub Sergiy O. – Postgraduate Student, Department of Economics and Management, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

List of references in article

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