The essence of the business plan and its role in the strategic management of the enterprise

The article highlights the essence of a business plan as a multifunctional and multi-purpose planning document that has a wide range of applications in the management system of business entities. The expediency of introducing a business plan as a mandatory document in the economic activities of enterprises is substantiated. The basic functions of business planning are considered. The focus is on the need for business planning in the management of commercial activities of business entities