Comparative analysis of russian and foreign approaches to business planning

The article presents a comparative analysis of business planning in Russia and abroad. For this purpose, the approaches to the preparation of a business plan, the factors that complicate the implementation of full-fledged business planning in Russia were considered. Today in Russia many consulting firms successfully realize activity that allows to simplify considerably drawing up the business plan for the organization. It was found that managers largely trust the writing of a business plan to such companies, with virtually no participation. The result is a professionally designed business plan that does not conform to the philosophy of the organization. The comparative analysis of domestic and foreign, revealed the problems and ways to prevent them. Increasing the involvement of managers in the preparation of a business plan, simplifies the process of its implementation, as managers become more motivated in its implementation.