BUSINESS PLANNING SYSTEM OF EXPORT-ORIENTED AGRIBUSINESS ENTERPRISES OF UKRAINE: DIAGNOSIS AND DIRECTIONS FOR IMPROVEMENT

Abstract

The relevance of the study is driven by the strengthening of the export orientation of Ukraine’s agro-industrial complex, the transformation of logistics routes, the growing requirements of international markets, and the need to improve the quality of managerial decision-making under conditions of high uncertainty. Under these circumstances, business planning acquires particular importance as a tool for formalizing strategic objectives, forecasting performance outcomes, and ensuring the financial sustainability of export-oriented agribusiness enterprises. The article provides a comprehensive diagnosis of the existing business planning system of agro-industrial enterprises, taking into account the specifics of their foreign economic activity and the requirements of international financial institutions, donor organizations, and trading partners. It is established that business planning practices in agro-industrial enterprises are fragmented and uneven, largely shaped by external demand for transparency and predictability rather than by internal state regulation. The absence of unified national business planning standards complicates the comparison of enterprise performance, reduces the quality of sectoral analytics, and limits opportunities for strategic forecasting of agricultural sector development. Three main groups of agro-industrial enterprises are identified according to the level of business planning development: small farms, medium-sized agricultural enterprises, and large agro-holdings. It is demonstrated that each group is characterized by distinct approaches to planning formalization, forecasting horizons, the use of digital and analytical tools, and the integration of risk management into managerial processes. Key problems of the existing business planning system of export-oriented agribusiness enterprises are identified. Based on the diagnostic results, an algorithm for improving the business planning system is proposed, which includes a phased assessment of current practices, standardization of business plan structures, digitalization of planning processes, integration of risk management tools, and enhancement of managerial competencies. The implementation of the proposed measures will contribute to improving export performance, strengthening financial sustainability, and enhancing the adaptability of Ukrainian agribusiness enterprises to the requirements of global markets.