The article substantiates the consideration of business planning as an integral management process that links strategic objectives with tactical programs and operational actions in a single framework of goals, decisions, and results. It is shown that in management practice, planning is formed as a hierarchy of three interconnected levels — strategic, tactical, and operational — that ensures the temporal consistency of decisions and enhances manageability in a changing environment. Based on the systematization of scientific and educational sources, the content and boundaries of the concept of "business planning" are clarified, and an integral definition is proposed that reflects its dual function: methodological and operational. The paper examines a set of complementary models through which the business planning process is implemented. It compares the classical sequential model, scenario approach, hypothesis-experimental methods, target cascades, balanced strategic maps, constraint theory, flexible methods, and portfolio management, indicating the conditions under which they are most effective. The key conclusion is that the best results are achieved by integrating models: strategic maps and the methodology for setting, synchronizing, and monitoring goals and key results at the organizational level set guidelines and cause-and-effect relationships; portfolio logic allocates resources based on priorities and risk; scenario analysis and hypothesis testing manage uncertainty; phased control increases predictability and eliminates bottlenecks; and flexible methodologies and rolling planning ensure adaptability without compromising budgetary discipline
business planning, strategic objectives, tactical management, operational activities, and model integration
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