METHODOLOGY OF THE SYSTEM-PROCESS APPROACH TO SALES PLANNING IN AN INDUSTRIAL ENTERPRISE

The article deals with the theoretical and methodological foundations and practical aspects of sales planning for industrial enterprises. The purpose of the study is to evaluate the sales planning in the enterprise based on the system and process approaches and to identify the relationship of the sales budget with the budgets of the enterprise. Subject of research: tools for planning sales in the enterprise. Research methods used in the article: systematic approach, empirical, systematization, comparison and generalization. The article considers the main approaches of the authors to the characterization of the essence of sales. The place of sales planning in the planning process at the enterprise is revealed on the basis of the main approaches: market, from achieved, from production and scenario. The author systematized the tools of sales planning in the enterprise. The author suggests using the Ishikawa diagram, built on the principle of factor accounting to identify their impact on the forecasting of sales in the enterprise. This approach will allow you to structure internal and external factors that need to be taken into account when forecasting sales in the enterprise. The article provides examples of internal and external factors that are taken into account when forecasting sales. The sales planning process is systematized, including marketing analysis, the formation of the marketing program, the application plan, sales budgets in natural units, products, and the approval of the sales plan. The relations of the sales plan with the operational and financial budgets of the enterprise are revealed. The author proposes to evaluate the sales planning in the enterprise based on the "input-output" model. According to the results of the study, it is concluded that the system and process approaches are used in the implementation of planning. The development of the sales planning process under the influence of digital technology tools is highlighted.

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