MODELING THE FINANCIAL PLAN OF DENTAL BUSINESS STARTUPS

Abstract

As a result of the conducted research, a scientifically grounded model of financial planning for startups in the field of dental business has been developed, taking into account the specific features of medical institutions operating under the modern wartime and post-war conditions in Ukraine. It has been proven that effective financial planning is a key factor in ensuring the stability and resilience of dental enterprises, as it enables forecasting of expenditures, determination of optimal sources of financing, assessment of the investment attractiveness of a project, and minimization of entrepreneurial risks. The proposed model integrates classical tools of business planning with adaptation to the realities of the dental services market, including high capital intensity, strict regulatory requirements, licensing obligations, and variability of service demand. Practical testing of the model, based on the example of establishing a dental clinic in Mykolaiv, confirmed its applicability and efficiency. The study included a detailed financial analysis, determination of cost structure, calculation of cash flow, profitability indicators, and investment payback period. The obtained results indicate that the developed model can serve as a methodological foundation for creating business plans in the healthcare sector, particularly for private dental clinics and startups. Its practical application contributes to improving financial management efficiency, optimizing resource allocation, and developing long-term strategies for sustainable growth. In today's environment of military instability, economic risks, and transformation of the healthcare industry, financial planning provides the ability to effectively forecast revenues, control costs, minimize risks, and create conditions for long-term investment stability. Future research should focus on digital transformation of the financial planning process, the use of modeling software, and the integration of risk management into financial strategies of dental businesses to enhance adaptability and competitiveness in the dynamically changing healthcare environment.