ПРОЦЕСНО-ОРІЄНТОВАНИЙ ПІДХІД ДО ПЛАНУВАННЯ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ АВТОМОБІЛЬНОГО ТРАНСПОРТУ

The paper establishes that the most appropriate direction related to the improvement of the planning system is the use of a process-oriented approach. In order to understand the essence of process-oriented planning, the paper substantiates the application of the process-oriented planning concept for planning the activities of a motor transport enterprise. Among all the concepts, the process-oriented planning concept characterizes to a greater extent the peculiarities of the work of motor transport enterprises, which is reflected in the main features of planning concepts considered in the work. Therefore, the application of this concept will allow to ensure the connection between the planning processes and the economic model of the main activity of the motor transport enterprise. With this in mind, a planning methodology has been developed, based on such tools as a process-oriented approach and budgeting. The algorithm of the developed methodology consists of eighteen stages. The use of this planning methodology increases the efficiency and accuracy of calculations of the planned indicators, reduces the level of production costs, and contributes to informed decision-making on the volume, assortment, and price of transportation, taking into account the specifics of the production process of motor transport enterprises. The balance sheet forecast is based on the income and expense budget, investment budget, cash flow budget, and balance sheet at the beginning of the budget period. A discrepancy between the forecasts of the active and passive parts of the balance sheet indicates a lack or excess of funding. The choice of financing method is made through additional analysis. The result of applying the presented methodology is the consolidated budget of a road transport enterprise, which is presented in this paper. This budget of the enterprise is a financial expression of marketing and production plans that are necessary in order to achieve the goal. The consolidated budget is a coordinated work plan for the entire enterprise, which includes two main budgets - operating and financial.