APPROACHES TO DEVELOPING A SALES PLAN WITHIN THE COMPANY’S BUSINESS PLANNING SYSTEM

Abstract

The article examines the theoretical and practical aspects of sales plan development within the company’s business planning system under modern challenges. The importance of sales planning and forecasting as key elements for ensuring efficient enterprise performance, adapting to changes in the market environment, and enhancing competitiveness is substantiated. The essence of the concepts of “sales forecasting” and “sales planning” is revealed, and their common and distinctive characteristics are identified. Particular attention is paid to the fact that forecasting is an assessment of possible future developments, whereas planning involves setting goals and defining the tasks required to achieve them. The main stages of the sales plan development process are analyzed, including goal setting, demand forecasting, customer interaction, practical hypothesis testing, and evaluation of sales performance. The key elements to consider when developing a sales plan are identified. The study explores the specifics of applying the Make-to-Stock (MTS) and Make-to-Order (MTO) strategies, their advantages, disadvantages, and areas of application. The Make-to-Stock (MTS) approach involves mass production based on forecasted demand to ensure the continuous availability of products. Within the Make-to-Order (MTO) approach, production begins only after receiving a customer order. The advantages of applying these strategies are determined. Considering specific industry-related features of company operations, the use of combined strategies integrating different approaches to optimize production processes, expand product assortments and configuration variability, and increase customer loyalty is substantiated. The implementation of combined product realization strategies contributes to greater business flexibility, optimization of production processes, and the creation of sustainable competitive advantages. Effective sales planning, continuous monitoring of market changes, and timely adjustment of strategies are identified as necessary conditions for the stable functioning and development of companies in a dynamic business environment.