Forecasting and planning: the relationship of concepts in the context of modern enterprise management

This article is devoted to the analysis of the key concepts of "forecasting" and "planning" in the framework of modern enterprise management. The paper examines their theoretical basis, interrelationships and differences, as well as their role in ensuring the efficiency and sustainability of business processes. The authors explore methods and tools used to predict market trends, internal resources, and external factors, as well as their integration into strategic and operational planning systems. Special attention is paid to working with historical, real, missing, centered data. Effective planning and forecasting make it possible to identify potential threats and opportunities in a timely manner, avoiding mistakes and making informed management decisions.